§ 28-43-12 - Adjustments – Refund of overpayments.
SECTION 28-43-12
§ 28-43-12 Adjustments – Refund ofoverpayments. – (a) If an employer makes application for refund or credit of any amount paid ascontributions or interest under this title and the director determines that theamount or any portion of it was erroneously collected, the director shall, inhis or her discretion, either allow a credit for it, or by voucher duly drawnby the director in an amount and in a manner that the director may prescribe,direct the general treasurer to pay the amount determined to be erroneouslycollected from the clearance account of the employment security fund or, in theevent of an overpayment of interest, from the employment security interestfund. If, in the discretion of the director, a credit is to be allowed, thatcredit shall be applied against the payment or payments of contributions nextdue from the employer subsequent to the determination of the director. Norefund or credit shall be allowed with respect to a payment as contributions orinterest, unless an application for it is made in writing on or beforewhichever of the following dates is later: (1) one year from the date on whichthe payment was made; or (2) three (3) years from the last day of the periodwith respect to which the payment was made. For a like cause and within thesame period a refund may be made, or a credit allowed, on the motion of thedirector. If the director determines that contributions or interest wereerroneously paid to this state on wages insured under the employment securitylaw of some other state or of the federal government, refund or adjustment ofthe payment may be made without interest, irrespective of the time limitsprovided in this section, on the submission of proof satisfactory to thedirector that contributions or interest on the wages have been paid to theother state or to the federal government. No interest shall be allowed or paidwith respect to any refund. No refund or credit shall be allowed if the amountinvolved is less than one dollar ($1.00). Nothing in this title, or any part ofit, shall be construed to authorize any refund or credit of money due andpayable under the law and regulations in effect at the time the money was paid,except that refunds to federal instrumentalities may be made in accordance withthe terms set forth in § 28-42-8(5).
(b) Whenever an employer who is liable to provisions ofchapters 39 – 44 of this title does not report the correct amount ofcontributions, an assessment of additional contributions must be made withinthree (3) years, except in the case of fraud or intent to evade the provisionof law, in which case the limitation does not apply.