23-742

23-742. Adjustment or refund of contribution;
limitation

A. Not later than three years after the date on which any contribution or interest
on a contribution becomes due, an employer who has paid the contribution or interest may
apply for an adjustment of the contribution or interest in connection with subsequent
contribution payments, or for a refund of the contribution or interest in the event the
adjustment cannot be made. If the department finds the contribution or interest, or any
part of the contribution or interest, was erroneously collected, it shall allow the
employer to make an adjustment, without interest, in connection with subsequent
contribution payments, or if the adjustment cannot be made the department shall refund
the amount, without interest, from the fund into which payments were made. For like
cause and within the same period, the adjustment or refund may be made on the initiative
of the department.

B. Any refund or adjustment of contributions erroneously paid shall be reduced by
the sum of any benefit overpayments which are attributable to the wages on which
contributions are to be refunded or adjusted, except that a reduction shall not be made
if it is shown to the satisfaction of the department that such contributions were
required to be paid due to the fault, mistake or omission of the department.