| paid in accordance with a determination, | redetermination or decision pursuant to section 1194, | except upon the ground that the services for which | benefits were found to be chargeable did not constitute | services performed in employment for the employer and | only when the employer was not a party to the | determination, redetermination or decision or to any | other proceedings under this chapter in which the | character of the services was determined.__The employer | must be promptly notified of the commission's denial of | the employer's application or the commission's | redetermination, both of which are subject to appeal | pursuant to Title 5, chapter 375, subchapter VII; and |
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| (2)__Provide each employer at least monthly with a | notification of benefits paid and chargeable to the | employer's experience rating record.__In the absence of | an application for redetermination filed in the manner | and within the period prescribed by the commission, a | notification is conclusive and binding upon the | employer for all purposes.__A redetermination made | after notice and opportunity for hearing and the | commission's findings of fact may be introduced in | subsequent administrative or judicial proceedings | involving the determination of the rate of | contributions of an employer for the 12-month period | commencing January 1st of any year and has the same | finality as provided in this section with respect to | the findings of fact made by the commission in | proceedings to redetermine the contribution rates of an | employer. |
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| | Sec. 10. 26 MRSA §1221, sub-§6, as amended by PL 1985, c. 348, §11, is | further amended to read: |
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| | 6. Definitions. The following words terms, as used in this | section, shall have the following meanings, unless the context | already requires otherwise indicates. |
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| A. "Computation date" shall be means June 30th of each | calendar year, and the reserve ratio of each employer | entitled to this section shall be is determined by the | commissioner as of that date. |
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| B. "Effective date" shall be means the date on which the | new rates shall become effective and shall be is January 1st | of each calendar year. |
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| C. "Fund reserve ratio" means the percentage obtained by | dividing the net balance available for benefits payments as |
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