In this section, “employer” includes any employer, employing unit, governmental entity, or nonprofit organization entitled to notice of a determination under this subtitle. This subsection applies to any determination under this subtitle for which the right to request a review determination is available. An employer may request a review determination within 30 days after the date the Secretary’s determination was sent to the employer. The request for a review determination shall state the reasons the employer disagrees with the Secretary’s determination. Except as provided in subparagraph (ii) of this paragraph, if an employer does not make a timely request for a review determination, the previously issued determination of the Secretary is final and not subject to appeal. If an employer makes a late request for a review determination, the Secretary may, in the Secretary’s discretion, accept the request for a review determination as if the request had been made timely. The review determination shall be conducted in accordance with procedures established by the Secretary. The Secretary may adopt regulations establishing procedures for conducting a review determination. After conducting a review determination, the Secretary shall issue a review determination decision and send it to the employer. The review determination decision: shall include a statement of the facts on which the decision is based; may accept, reconsider, or amend the Secretary’s initial determination; and may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle. If the Secretary has not issued a review determination decision within 60 days after the date the review determination request was sent, the employer may request, in writing, that the Secretary adopt the previously issued determination as a final determination, which may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle. On receipt of a request under paragraph (1) of this subsection, the Secretary shall issue and send to the employer a notice: adopting the Secretary’s previously issued determination as a review determination decision; and advising the employer of the right to file an appeal to the Lower Appeals Division in accordance with § 8–605 of this subtitle.