§ 34-8-164 - Applications for adjustment or refund
O.C.G.A. 34-8-164 (2010)
34-8-164. Applications for adjustment or refund
Applications for adjustment or 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 initiate any adjustments or refunds deemed appropriate where no written request for refund or adjustment has been received, provided such amounts were assessed within the last three years. Amounts shall be refunded from the fund into which they were deposited.