Labor Law § 620 (2) provides that "[a]ny employer who claims to be aggrieved by the commissioner's determination of the amount of the employer's contributions . . . may apply to the commissioner for a hearing within thirty days after mailing or personal delivery of notice of such determination." Here, the Department of Labor sent a Notice of Determination of Contributions Due on April 5, 2013, and petitioner requested a hearing within 30 days thereof. The parties dispute...
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