§ 623. Decisions final. 1. A decision of a referee, if not appealed\nfrom, shall be final on all questions of fact and law. A decision of the\nappeal board shall be final on all questions of fact and, unless\nappealed from, shall be final on all questions of law.\n 2. No finding of fact or law contained in a decision rendered pursuant\nto this article by a referee, the appeal board or a court shall preclude\nthe litigation of any issue of fact or law in any subsequent action or\nproceeding; provided, however, that this subdivision shall not apply to\ncauses of action which (i) arise under this article, (ii) seek to\ncollect or challenge liability for unemployment insurance contributions,\n(iii) seek to recover overpayments of unemployment insurance benefits,\nor (iv) allege that a claimant or employer was denied constitutional\nrights in connection with the administrative processing, hearing,\ndetermination or decision of a claim for benefits or assessment of\nliability for unemployment insurance contributions.\n
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