§383-74  Appeal; correction of assessment orcontributions.  Any person aggrieved by any assessment of a contribution ora penalty or contributions assessed pursuant to this chapter, having paid thecontribution or penalty, may appeal from the assessment by filing a writtennotice of appeal with the department within twenty days after the date ofmailing of the notice of assessment to the person's last known address.  Theappeal shall be heard by the referee in accordance with applicable provisionsof sections 383-38 and 383-39.  Any amount determined to have been erroneouslypaid as a result of the final determination of the appeal in favor of theemploying unit, or as a result of a final judgment for the employing unit in anaction brought pursuant to section 40-35, shall be refunded, without interestand without the addition of any other charges, in the same manner as otherrefunds under this chapter.  Notwithstanding any other provisions of law to thecontrary, any amount which is paid under protest or which is covered by anyappeal or action referred to in this section shall not be held as a specialdeposit, but the amount shall in all respects be subject to sections 383-122and 383-127 to the same effect as though the amount had not been paid under protestand was not covered by the appeal or action. [L 1939, c 219, §7(g); am L 1941,c 304, §1, subs 25; RL 1945, §4260; RL 1955, §93-73; am L Sp 1957, c 1, §29; amL Sp 1959 2d, c 1, §§14, 27; am L 1963, c 114, §1; HRS §383-74; am L 1969, c129, §1; gen ch 1985; am L 1987, c 119, §3]