There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 34 - LABOR AND INDUSTRIAL RELATIONS
CHAPTER 8 - EMPLOYMENT SECURITY
ARTICLE 5 - CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS
§ 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.
Disclaimer: These codes may not be the most recent version. Georgia 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
