Download as PDF
341.330 Adjustment or refund to employing unit.
(1)
(2)
(3)
Not later than five (5) years after the date on which any contributions, interest, or
penalties were paid, an employing unit which has paid such contributions, interest,
or penalties may make application for an adjustment in connection with subsequent
contribution payments, or for a refund thereof; except that no such application may
be made in connection with any payment made as a result of any administrative
determination affecting that employing unit's liability, contribution rate, or amount
of contributions where no application for review by the commission was made as
provided in KRS 341.430(2), or where such review was made but no such
adjustment was determined by the commission to be due.
If such contributions, interest, or penalties or any portion thereof were erroneously
collected, the employing unit shall be allowed to make an adjustment thereof,
without interest, in connection with subsequent contribution payments by it; or, if
the amount erroneously collected exceeds fifty dollars ($50), the amount may be
refunded, without interest, upon written request by the employing unit; or, if an
adjustment cannot be made because the employing unit will have no subsequent
liability, the amount shall be refunded, without interest, from the funds into which
such contributions, interest, or penalties were paid.
For like cause and within the same period, adjustment or refund may be so made by
the secretary on his own initiative.
Effective: July 15, 1998
History: Amended 1998 Ky. Acts ch. 167, sec. 2, effective July 15, 1998. -- Amended
1988 Ky. Acts ch. 106, sec. 7, effective July 15, 1988. -- Amended 1974 Ky. Acts ch.
74, Art. VI, sec. 107(21). -- Amended 1950 Ky. Acts ch. 206, sec. 1. -- Amended
1948 Ky. Acts ch. 216, sec. 10. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective
October 1, 1942, from Ky. Stat. sec. 4748g-8.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.