§ 11-10-527 - Claims -- Conclusiveness of determinations and decisions.
11-10-527. Claims -- Conclusiveness of determinations and decisions.
(a) Except insofar as reconsideration of any determination is had under the provisions of 11-10-522, any right, fact, or matter in issue, directly passed upon or necessarily involved in a determination or redetermination which has become final, or in a decision on appeal under 11-10-523 -- 11-10-530 which has become final, shall be conclusive for all the purposes of this chapter as between the Director of the Arkansas Employment Security Department, the claimant, and all employing units who had notice of the determination, redetermination, or decision.
(b) Subject to appeal proceedings and judicial review as provided in 11-10-520 -- 11-10-532, any determination, redetermination, or decision as to rights to benefits shall be conclusive for all the purposes of this chapter and shall not be subject to collateral attack by any employing unit, irrespective of notice.