97C.11 - PAYMENT -- ADJUSTMENT OR REFUND.
97C.11 PAYMENT -- ADJUSTMENT OR REFUND.
Taxes deducted by the employer from the earnings of employees or
upon the employers shall be paid in a manner, at times and under
conditions prescribed by the state agency. If more or less than the
correct amount of the tax imposed upon the employer is paid or
deducted, proper adjustments or refund, if adjustment is
impracticable, shall be made in a manner and at times as the state
agency prescribes. Section History: Early Form
[C46, 50, § 97.7; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
97C.11] Section History: Recent Form
84 Acts, ch 1285, § 20
Referred to in § 97C.12