# COMAR Title 09 — Maryland Department of Labor

## Subtitle 32 — Unemployment Insurance

### Chapter 01 — Obligations of Employers

#### Regulation .09-1 Collection of Administrative Fees and Interest.

*COMAR 09.32.01.09-1*

A. Collection by Assessment.

  (1) If an employing unit fails to pay administrative fees or related interest due based on information the employing unit provided in a contribution report, the Secretary:

    (a) May assess the amount of the payment or interest due as prescribed under Labor and Employment Article, §8-629, Annotated Code of Maryland, for the nonpayment of contributions; and

    (b) Notwithstanding §(2) of this regulation, may make an additional assessment if the contribution report is later determined to be incorrect.

  (2) An assessment under this regulation is final unless:

    (a) An employing unit requests a review determination under Labor and Employment Article, §8-604, Annotated Code of Maryland; or

    (b) On its own motion, the Board of Appeals grants a hearing to consider whether the amount should be reduced.

  (3) Except in the case of a fraudulent contribution report or the failure to file a contribution report, written notice of an assessment under this regulation shall be sent to an employing unit within 3 years of the last day of the period at issue in the notice.

  (4) If an employing unit fails to pay an assessment under this regulation, the Secretary may file a notice of lien in the circuit court of the county where the employing unit’s principal place of business is located, or a notice of lien in any other county that includes the information set forth in Labor and Employment Article, §8-629, Annotated Code of Maryland.

B. If, after an assessment, an employing unit fails to pay administrative fees or interest, the Secretary may collect the amount due by filing a civil action or pursuing any other available legal means.