As a condition precedent to the right of the employer to prosecute such an appeal, and as a jurisdictional prerequisite of the district court to entertain such appeal, it is specifically provided that, if the appeal be from an order, judgment, finding, or ruling of the Commission or its duly authorized representative, assessing a contribution or causing any additional contribution, penalty, interest or fee to become owing, the employer shall pay to the Commission the amounts assessed or owing. Any amounts so paid shall, pending the final determination of the appeal, be reflected by the Commission in a separate account, and if, upon a final determination of the appeal the order assessing the contributions, or causing the contributions, penalties, interest or fees to become owing is reversed or modified and it is determined that the contribution or part thereof was erroneously assessed, or the contributions, penalties, interest or fees should not be owed to the Commission, the amount paid by the employer shall be refunded to the employer by the Commission.

Added by Laws 1980, c. 323, § 3-405, eff. July 1, 1980; Amended by Laws 1993, c. 219, § 22, eff. September 1, 1993.