The Notice of Appeal shall be filed within the statutory timeframe provided, or, if no statutory timeframe is provided, then within thirty calendar days of the date of the Unemployment Tax Administrator's notice of determination. The Notice of Appeal may be filed by an electronic method determined by the Commissioner or by mail or physical delivery to the address listed on the Unemployment Tax Administrator's letter of determination. Hearings will be conducted by telephone conference call except for good cause shown.
223 Neb. Admin. Code, ch. 1, § 004