Unemployment Insurance Tax Employer Appeals - Notice of Charges
The "Benefit Charge Notice" (UC-602) is mailed to you quarterly if unemployment benefits have been paid to former employees in the previous quarter and charged to your employer account, or if prior charges have been reversed and credited back to your account. Tax-rated employers will receive a UC-602-A (view UC-602-A Sample) and reimbursement employers will receive a UC-602-B (view UC-602-B Sample). A detailed explanation of the information that appears on the notice is printed on its reverse side.
You may appeal any mathematical or clerical errors you discover by filing a written request for redetermination within 15 days of the date of notice. You may not appeal any issues which have previously become final, such as a claimant's eligibility for benefits, since separate appeal processes were provided for these issues (see Charges if Benefits are Paid to Former Employee). You will usually receive a letter of explanation about the issues you are appealing. If you disagree with the information in the letter, appeal rights are provided. A written Reconsidered Determination will be sent to you if you appeal the letter of explanation. This in turn may be appealed within 15 days to the Appeals Board for two levels of appeal. Thereafter, you may appeal to the Arizona Tax Court, which is a division of the Maricopa County Superior Court system.