15-30-248. Determination of employer status. A final determination by either the department of labor and industry or the board of labor appeals that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of chapter 30, part 2, which may be subject to judicial review, as provided in 39-51-2404, at the discretion of the taxpayer, is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding and old fund liability tax to be paid.

     History: En. Sec. 4, Ch. 529, L. 1995.