allocations

Sec. AAAAA-3. 26 MRSA §1082, sub-§14, D, as amended by PL 1977, c. 694, §472,
is further amended to read:
D. Appeal. The employer or the commissioner may appeal the decision of the Division of
Administrative Hearings to the commission, which may affirm, modify or reverse the
decision upon review of the record. The commission may hold further hearing or may
remand the case to the Division of Administrative Hearings for the taking of additional
evidence. Upon appeal of such determination or redetermination, the commission shall
after affording the employing unit a reasonable opportunity for a fair hearing, make
findings of fact and render its decision which may affirm, modify, or reverse the
determination of the Director of Unemployment Compensation or its representative. Such
hearings shall be conducted in accordance with Title 5, section 9051 et seq. The
commission shall notify the parties to the proceeding of its findings of fact and decision,
and such decision shall be subject to appeal pursuant to Title 5, section 11001 et seq. In
the absence of appeal therefrom, the determination of the commission, together with the
record of the proceeding under this subsection, shall be admissible in any subsequent
material proceeding under this chapter, and if supported by evidence, and in the absence
of fraud, shall be conclusive, except as to errors of law, upon any employing unit which
was a party to the proceeding under this subsection.
Sec. AAAAA-4. 26 MRSA §1226, as amended by PL 1995, c. 657, §6, and affected by
PL 1995, c. 657, §10, is further amended to read:
§1226. Appeal of determination or assessment
1. Appeal to the commission.
A. An employer may appeal determinations by the commissioner or the commissioner's
designated representatives made under sections 1082(14), 1221, 1222, and 1225, and
1228, or an assessment made under section 1225, to the commissionthe Division of
Administrative Hearings by filing an appeal, in accordance with regulations that the
commission prescribes, within 30 days after notification is mailed to the employer's last
known address as it appears in the records of the bureau or, in the absence of such
mailing, within 30 days after the notification is delivered. If the employer fails to perfect
this appeal, the assessment or determination is final as to law and fact.
B. Upon appeal from such assessment or determination the commissionDivision of
Administrative Hearings shall, after affording the appellant and the commissioner's
designated representative a reasonable opportunity for a fair hearing, make finding of
facts and render its decision, which may affirm, modify or reverse the action of the
designated representative. The conduct of the hearings shall be governed by regulations
of the commission consistent with Title 5, section 9051 et seq. The commissionDivision
of Administrative Hearings shall promptly notify the parties to the proceeding of its
finding of facts and its decision. The decision shall be subject to appeal to the
commission, which may affirm, modify or reverse the decision of the Division of
Administrative Hearings based on the evidence presented or it may remand the case to
the Division of Administrative Hearings for further hearing pursuant to the commission’s
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