OPINION
ORME, Judge:
¶1 Petitioner Newspaper Agency Corporation (NAC) seeks review of the Workforce Appeals Board's decision that claimant Teresa Ortiz was entitled to unemployment benefits and that NAC should be assessed its share of benefit costs. Because the Board correctly interpreted the law in concluding claimant's appeal was timely filed and NAC has failed to persuade us that relief from its share of benefit costs is warranted, or even possible...
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