Code of Maryland Regulations
Title 09 - MARYLAND DEPARTMENT OF LABOR
Subtitle 32 - UNEMPLOYMENT INSURANCE
Chapter 09.32.10 - Employer Audits
Section 09.32.10.04 - Records
Universal Citation: MD Code Reg 09.32.10.04
Current through Register Vol. 51, No. 19, September 20, 2024
A. An auditor may request any records necessary from an employer including, but not limited to, those set forth in the Labor and Employment Article, §§8-306(b) and 8-625, Annotated Code of Maryland, and COMAR 09.32.01.06B. efusal or failure by an employer, or the employer's representative, to provide requested records to an auditor may result in the issuance of a subpoena.
B. Refusal or failure by an employer, or the employer's representative, to provide requested documents after issuance of a subpoena may result in either or both of the following:
(1) Judicial enforcement of the subpoena;
or
(2) Placement of estimated
assessments on the employer's account. No judicial action to collect on
estimated assessments will occur until a final determination is made.
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