Sec. 3. The commissioner, or the commissioner’s duly authorized representative, shall immediately notify the employing unit of the assessment, and the assessment shall be final unless the employing unit protests the assessment within fifteen (15) days after the department sends the notice.

Formerly: Acts 1947, c.208, s.3003. As amended by P.L.20-1986, SEC.14; P.L.18-1987, SEC.77; P.L.21-1995, SEC.112; P.L.122-2019, SEC.39.