(a) The Director of the Department of Workforce Services may, upon his or her own motion or upon application of an employing unit, after notice and opportunity for hearing, make findings of fact and, on the basis thereof, determinations with respect to whether an employing unit constitutes an employer and whether services performed for or in connection with the business of an employing unit constitute employment for that employing unit.

(b)

(1) However, the director may at his or her own instance and shall upon the application of any interested party, certify the question of coverage to the Board of Review for its determination.

(2) An appeal may be taken from a determination made by the director to the board on all matters with respect to coverage determined by the director within twenty (20) days after the mailing of notice of the findings and determination to the employing unit or, in the absence of mailing, within twenty (20) days after the delivery of the notice.

(c) If supported by substantial evidence and in the absence of fraud, a determination of the director, in the absence of appeal therefrom, and a determination of the board shall be conclusive except as to errors of law for all purposes of this chapter except as herein otherwise provided and, together with the record therein made, shall be admissible in any subsequent judicial proceeding involving liability for contributions.

(d) A review of the determination made by the director or the board may be had by filing a petition for review in the Court of Appeals within thirty (30) calendar days after the mailing of notice of the determination to the employing unit's last known address, or in the absence of mailing, within thirty (30) calendar days after the delivery of the notice.

(e)

(1) A determination of the director which has not been appealed and a determination of the board, as provided for in this section, together with the record thereof, may be introduced in any proceeding involving a claim for benefits.

(2) The facts therein found and the determination therein made shall not be binding if evidence to the contrary is introduced in the hearing on the claim for benefits.

(f)

(1) Any party appealing a determination of the director to the board or the court shall be required to file quarterly reports and pay all contributions, penalties, or interest due and owing during the appeal process.

(2) Upon finalization of the appeal, if it is found that no tax is owed or a lesser tax, penalty, or interest is owed, then that amount shall be refunded or credited to the employer's account.