A. If within three years after the date on which any taxes or interest arepaid an employing unit which paid such taxes or interest applies (i) foradjustment in connection with subsequent tax payments, or (ii) for a refundthereof because such adjustment cannot be made, and the Commission determinesthat such taxes or interest or any portion thereof was erroneously collected,or within sixty days from the final determination of any change or correctionin the liability of the employing unit for any tax payable under thischapter, whichever is later, subject to the availability of Commissionrecords, the Commission shall allow such employing unit to make anadjustment, without interest, in connection with subsequent tax payments byit. If such adjustment cannot be made, the Commission shall refund theamount, without interest, from the fund. For like cause and within the sameperiod, an adjustment or refund may be so made on the Commission's owninitiative.
B. Where the Commission finds upon satisfactory proof that any employing unithas erroneously paid to this Commonwealth taxes or interest upon wages earnedby individuals in employment in another state, or under the provisions of theFederal Railroad Unemployment Insurance Act, a refund or adjustment shall bemade, without interest, and without regard to the due date.
C. Where the Commission finds that an instrumentality of the United Stateshas paid to this Commonwealth taxes or interest upon wages for any year withrespect to which this Commonwealth is not certified by the Secretary of Laborof the United States under § 3304 of the Internal Revenue Code, a refundshall be made to such instrumentality, without interest, and without regardto the date of payment.
(Code 1950, § 60-81; 1956, c. 440; 1968, c. 738, § 60.1-97; 1986, c. 480;1989, c. 144; 1994, c. 161.)
A. If within three years after the date on which any taxes or interest arepaid an employing unit which paid such taxes or interest applies (i) foradjustment in connection with subsequent tax payments, or (ii) for a refundthereof because such adjustment cannot be made, and the Commission determinesthat such taxes or interest or any portion thereof was erroneously collected,or within sixty days from the final determination of any change or correctionin the liability of the employing unit for any tax payable under thischapter, whichever is later, subject to the availability of Commissionrecords, the Commission shall allow such employing unit to make anadjustment, without interest, in connection with subsequent tax payments byit. If such adjustment cannot be made, the Commission shall refund theamount, without interest, from the fund. For like cause and within the sameperiod, an adjustment or refund may be so made on the Commission's owninitiative.
B. Where the Commission finds upon satisfactory proof that any employing unithas erroneously paid to this Commonwealth taxes or interest upon wages earnedby individuals in employment in another state, or under the provisions of theFederal Railroad Unemployment Insurance Act, a refund or adjustment shall bemade, without interest, and without regard to the due date.
C. Where the Commission finds that an instrumentality of the United Stateshas paid to this Commonwealth taxes or interest upon wages for any year withrespect to which this Commonwealth is not certified by the Secretary of Laborof the United States under § 3304 of the Internal Revenue Code, a refundshall be made to such instrumentality, without interest, and without regardto the date of payment.
(Code 1950, § 60-81; 1956, c. 440; 1968, c. 738, § 60.1-97; 1986, c. 480;1989, c. 144; 1994, c. 161.)
A. If within three years after the date on which any taxes or interest arepaid an employing unit which paid such taxes or interest applies (i) foradjustment in connection with subsequent tax payments, or (ii) for a refundthereof because such adjustment cannot be made, and the Commission determinesthat such taxes or interest or any portion thereof was erroneously collected,or within sixty days from the final determination of any change or correctionin the liability of the employing unit for any tax payable under thischapter, whichever is later, subject to the availability of Commissionrecords, the Commission shall allow such employing unit to make anadjustment, without interest, in connection with subsequent tax payments byit. If such adjustment cannot be made, the Commission shall refund theamount, without interest, from the fund. For like cause and within the sameperiod, an adjustment or refund may be so made on the Commission's owninitiative.
B. Where the Commission finds upon satisfactory proof that any employing unithas erroneously paid to this Commonwealth taxes or interest upon wages earnedby individuals in employment in another state, or under the provisions of theFederal Railroad Unemployment Insurance Act, a refund or adjustment shall bemade, without interest, and without regard to the due date.
C. Where the Commission finds that an instrumentality of the United Stateshas paid to this Commonwealth taxes or interest upon wages for any year withrespect to which this Commonwealth is not certified by the Secretary of Laborof the United States under § 3304 of the Internal Revenue Code, a refundshall be made to such instrumentality, without interest, and without regardto the date of payment.
(Code 1950, § 60-81; 1956, c. 440; 1968, c. 738, § 60.1-97; 1986, c. 480;1989, c. 144; 1994, c. 161.)
