Section 72-1353 - ADMINISTRATIVE DETERMINATIONS OF COVERAGE(1) The director may, upon his own motion or upon application of any employer, make findings of fact and on the basis thereof determine whether such employer is a covered employer and whether services performed for or in connection with the business of such employer constitute covered employment. The determination shall become final unless, within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, an appeal is filed with the department setting forth the grounds for such appeal. Proceedings on appeal shall be had in accordance with the provisions of section 72-1361, Idaho Code.(2) In making any determination with respect to whether the services performed by a worker are performed in covered employment, the director may, on the basis of the available evidence, determine that other workers performing similar services for the employer are similarly situated with respect to the coverage of said services under the provision of this chapter, and that such services constitute covered employment.(3) In any proceeding to determine whether an employer is a covered employer or whether services are performed in covered employment, it shall be the burden of the employer to prove that the employer is not a covered employer, that services were not performed in covered employment, or that workers are not similarly situated with respect to the coverage of their services.[72-1353, added 1947, ch. 269, sec. 53, p. 793; am. 1949, ch. 144, sec. 53, p. 252; am. 1965, ch. 203, sec. 2, p. 456; am. 1989, ch. 57, sec. 3, p. 81; am. 1998, ch. 1, sec. 69, p. 60; am. 2016, ch. 158, sec. 5, p. 439.]Amended by 2016 Session Laws, ch. 158,sec. 5, eff. 7/1/2016.