If any appeal is not filed within the time permitted by the code or these rules, the board shall issue a decision dismissing the appeal unless the appellant shows good cause for late filing. If good cause is shown, the appeal shall be decided on the merits.
Cal. Code Regs. Tit. 8, § 417.4
Note: Authority cited: Section 143.2, Labor Code. Reference: Sections 143.2 and 6455, Labor Code.