Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amounts, if any, were erroneously collected. Adjustments shall be made against subsequent payments. Refunds will be issued, without interest thereon, when adjustments cannot be made. At the option of the Commissioner, the Commissioner may make any adjustments or refunds deemed appropriate for any amounts erroneously collected where no written request for a refund or an adjustment has been received, provided such amounts were assessed within the last seven years. Amounts shall be refunded from the fund into which they were deposited.
Section: Previous 34-8-157 34-8-158 34-8-159 34-8-160 34-8-161 34-8-162 34-8-163 34-8-164 34-8-165 34-8-166 34-8-167 34-8-168 34-8-169 34-8-170 34-8-171 NextLast modified: October 14, 2016