§383-76  Refunds and adjustments.  (a) If not later than four years after the date of payment of any amount as acontribution or contributions or interest thereon or penalty with respectthereto, an employing unit which has made such payment erroneously makesapplication for an adjustment thereof in connection with subsequentcontribution payments, or for a refund thereof because the adjustment cannot bemade within a reasonable time, and if the department of labor and industrialrelations determines that payment of such contribution or contributions orinterest or penalty or any portion thereof was erroneous, the department shallallow the employing unit to make an adjustment thereof, without interest, inconnection with subsequent contribution payments by the employing unit, or ifthe adjustment cannot be made within a reasonable time, the department shallrefund from the unemployment compensation fund or the administration fund asmay be appropriate, without interest, the amount erroneously paid.  For likecause and within the same period, adjustment or refund may be so made on thedepartment's own initiative.  Any number of such payments erroneously made byan employing unit may form the basis of one application.  The four-yearlimitation period stated above shall be applicable with respect to paymentsmade in the year 1937 and in all subsequent years.

(b)  [L 2004, c 202, §41 amendment repealedJune 30, 2010.  L 2006, c 94, §1.]  The applicant shall be promptlynotified of the action of the department upon any application for adjustment orrefund pursuant to subsection (a) of this section.  In case any suchapplication is denied in whole or in part, the applicant, within thirty daysafter the date of mailing of notice of the action to the applicant's last knownaddress, or in the absence of such mailing within thirty days after thedelivery of the notice to the applicant, may appeal from such denial to thecircuit court of the judicial circuit wherein is the principal place ofbusiness of the applicant or the circuit court of the first judicial circuit. The department shall be the party respondent to any such judicial proceedings. The procedure in the trial before the circuit court shall be in accordance withthe procedure applicable to actions under section 40-35.  Proceedings forreview by the intermediate appellate court may be taken and had, subject tochapter 602, in the same manner, but not inconsistent with this chapter, as isprovided in civil actions.  In case the final determination in any such judicialproceedings shall be in favor of the employing unit, in whole or in part, anyamount determined by such final judgment to have been erroneously paid shall beadjusted or refunded, without interest and without the addition of any othercharges, in the same manner as other adjustments or refunds under this chapter.

(c)  An employing unit shall be entitled toreceive an adjustment or refund pursuant to subsection (a) of this section orto appeal from the denial of an application therefor pursuant to subsection (b)of this section whether or not the erroneously made payment or payments formingthe basis of the application or appeal have been made under protest.

(d)  The remedy given in this section is inaddition to the remedies provided in section 383-74; provided that no paymentmade as the result of an assessment made pursuant to section 383-70(c) shall bemade the subject of an appeal pursuant to this section.

(e)  In case any final determination in anyproceedings provided for in section 383-74 shall be in favor of the employingunit, in whole or in part, the amount found in such proceedings to have beenerroneously paid by the employing unit shall be refunded to the employing unitin the same manner as other refunds under this chapter. [L 1939, c 219, §9(e);am L 1941, c 304, §1, subs 31; RL 1945, §4267; am L 1953, c 41, §1(4); RL 1955,§93-75; am L Sp 1959 2d, c 1, §27; HRS §383-76; am L 1987, c 119, §4; am L2004, c 202, §41]

 

Note

 

  L 2004, c 202, §82 provides:

  "SECTION 82.  Appeals pending in the supreme court as ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, in the chief justice's sole discretion, directs."

 

Revision Note

 

  Only the subsection amended is compiled in thisSupplement.

 

Rules of Court

 

  Appeal to circuit court, see HRCP rule 72; to supreme court,see Hawaii Rules of Appellate Procedure.