An employing unit shall have fifteen (15) calendar days, beginning on the date an initial determination is mailed to the employing unit, within which to protest in writing an initial determination of the department with respect to:

1. (1) the assessments of contributions, penalties, and interest;
2. (2) the transfer of charges from an employer's account;
3. (3) merit rate calculations;
4. (4) successorships;
5. (5) the denial of claims for refunds and adjustments; and

6. (6) a determination under IC 22-4-11.5 .

   Formerly: Acts 1947, c.208, s.3304. As amended by P.L.18-1987, SEC.86; P.L.21-1995, SEC.120; P.L.108-2006, SEC.56.