(a) On the Secretary’s own initiative or on application of an employer, the Secretary shall, on the basis of facts that the Secretary finds, determine:

(1) whether the employer is an employing unit;

(2) which employment is covered;

(3) the contribution rate to be assigned;

(4) benefits charged to an employer; and

(5) (i) the status of the employer under § 8-613 of this subtitle, including whether the employer is a reorganized employer, a predecessor employer, or a successor employer; and

(ii) whether the employer has violated § 8-614 of this subtitle.

(b) (1) The Secretary shall send notice of the determination under subsection (a) of this section to the employer at its last known address or otherwise deliver notice to the employer.

(2) The notice shall:

(i) include a statement of the supporting facts found by the Secretary;

(ii) advise the employer of the employer’s right to request a review determination as provided under § 8-604 of this subtitle; and

(iii) advise the employer that the determination is final and not subject to appeal if the employer does not request a review determination in accordance with § 8-604 of this subtitle.

(c) (1) An employer may appeal a determination of the Secretary to the Board of Appeals within 15 days after the Secretary mailed or otherwise delivered the notice under subsection (b) of this section.

(2) The Board of Appeals shall allow the appeal.

(3) The Secretary shall be a party to the appeal.

(4) The Board of Appeals shall give the parties a reasonable opportunity for a fair hearing as provided under Subtitle 5A of this title.

(d) Except in the case of fraud or a period for which a report under § 8-626 of this subtitle was not filed, a determination made under subsection (a) of this section shall be sent to the employer within 3 years of the last day for the period at issue in the determination.