Refunds; application; time
Sec. 19. (a) At any time within four (4) years after the date upon
which any contributions, skills 2016 training assessments under
IC 22-4-10.5-3, or interest thereon were paid, an employing unit
which has paid such contributions, skills 2016 training assessments,
or interest thereon may make application for a refund of such
contributions, skills 2016 training assessments, or an adjustment
thereon in connection with subsequent contribution payments or
skills 2016 training assessments. The commissioner shall thereupon
determine whether or not such contribution or skills 2016 training
assessment, or interest or any portion thereof was erroneously paid
or wrongfully assessed and notify the employing unit in writing of its
decision.
(b) Such decision shall constitute the initial determination referred
to in section 4 of this chapter and shall be subject to hearing and
review as provided in sections 1 through 15 of this chapter.
(c) The commissioner may grant such application in whole or in
part and may allow the employing unit to make an adjustment thereof
without interest in connection with subsequent contribution
payments or skills 2016 training assessments. If such adjustment
cannot be made, the commissioner may refund such amounts,
without interest, from the fund. For like cause and within the same
period, adjustments or refund may be made on the commissioner's
own initiative. Any adjustments or refunds of interest or penalties
collected for contributions due under IC 22-4-10-1 shall be charged
to and paid from the special employment and training services fund
created by IC 22-4-25. Any adjustments or refunds of interest or
penalties collected for skills 2016 training assessments due under
IC 22-4-10.5-3 shall be charged to and paid from the skills 2016
training fund established by IC 5-28-27-3.
(d) If any assessment has become final by virtue of a decision of
a liability administrative law judge with the result that no proceeding
for judicial review as provided in this article was instituted, no
refund or adjustment with respect to such assessment shall be made.
(Formerly: Acts 1947, c.208, s.3321; Acts 1967, c.310, s.23.) As
amended by P.L.144-1986, SEC.143; P.L.18-1987, SEC.92;
P.L.135-1990, SEC.35; P.L.21-1995, SEC.125; P.L.290-2001,
SEC.29; P.L.202-2005, SEC.6.
Last modified: May 27, 2006