(a) The Department shall promptly notify each employer of the employer’s rate of assessments as determined for any calendar year pursuant to this subchapter.

(b) Such determination shall become conclusive and binding upon the employer unless, within 15 days after the mailing of notice thereof to the employer’s last known address or in the absence of mailing within 15 days after the delivery of such notice, the employer files an application for review and redetermination setting forth the employer’s reasons therefor. If the Department grants such review, the employer shall be promptly notified thereof and shall be granted an opportunity for a fair hearing, but no employer shall have standing, in any proceeding involving the employer’s rate of assessments or assessment liability, to contest the chargeability to the employer’s account of any benefits paid in accordance with a determination, redetermination or decision pursuant to §§ 3317-3325 or § 3355 of this title except upon the ground that the services on the basis of which such benefits were found to be chargeable did not constitute services performed in employment for the employer and only in the event that the employer was not provided the opportunity, via the issuance of a separation notice by the Department, as required pursuant to § 3317(b) of this title, to be a party to such determination, redetermination or decision or to any other proceedings under this chapter in which the character of such services was determined.

(c) The employer shall be promptly notified of the Department’s denial of the employer’s application or of the Department’s redetermination, both of which shall become final unless, within 15 days after the mailing of notice thereof to the employer’s last known address or in the absence of mailing within 15 days after the delivery of such notice, a petition for judicial review is filed in the Superior Court of the county in which the employer’s place of business is located. In any proceeding under this section the findings of the Department as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive and the jurisdiction of the Court shall be confined to questions of law. No additional evidence shall be received by the Court but the Court may order additional evidence to be taken before the Department and the Department may, after hearing such additional evidence, modify its determination and file such modified determination, together with a transcript of the additional record, with the Court. Such proceedings shall be heard in a summary manner and shall be given precedence over all other civil cases except cases arising under §§ 3317-3325 of this title and the Workers’ Compensation Law, Chapter 23 of this title.

(d) An appeal may be taken from the decision of the Superior Court to the Supreme Court of this State in the same manner, but not inconsistent with this chapter, as is provided in civil cases.

41 Del. Laws, c. 258, § 7; 43 Del. Laws, c. 280, § 15; 19 Del. C. 1953, § 3354; 53 Del. Laws, c. 79, § 1; 57 Del. Laws, c. 669, § 5B; 70 Del. Laws, c. 121, § 6; 70 Del. Laws, c. 186, § 1.