2005 Idaho Code - 72-1357 — ADJUSTMENTS AND REFUNDS

                                  TITLE  72
                      WORKER'S COMPENSATION AND RELATED
                        LAWS -- INDUSTRIAL COMMISSION
                                  CHAPTER 13
                           EMPLOYMENT SECURITY LAW
    72-1357.  ADJUSTMENTS AND REFUNDS. (1) If any person shall make
application for a refund or credit of any amounts paid under this chapter, the
director shall, upon determining that such amounts or any portion thereof was
erroneously collected, either allow credit therefor, without interest, in
connection with subsequent payments, or shall refund from the fund in which
the erroneous payment was deposited, without interest, the amount erroneously
paid.
    (2)  No refund or credit shall be allowed unless an application therefor
is made on or before whichever of the following dates is later:
    (a)  One (1) year from the date on which such payment was made; or
    (b)  Three (3) years from the last day of the calendar quarter with
    respect to which such payment was made. For a like cause and within the
    same period a refund may be so made, or credit allowed, on the initiative
    of the director. Nothing in this chapter shall be construed to authorize
    any refund or credit of moneys due and payable under the law and
    regulations in effect at the time such moneys were paid.
    (3)  In the event that any application for refund or credit is rejected in
whole or in part, a written notice of rejection shall be forwarded to the
applicant. Within fourteen (14) days after the mailing of such notice to the
applicant's last known address, or in the absence of such mailing, within
fourteen (14) days after delivery thereof, the applicant may appeal to the
director for a hearing with regard to the rejection, setting forth the grounds
for such appeal. Proceedings on the appeal shall be in accordance with the
provisions of section 72-1361, Idaho Code.