If the department finds the employee or employer, or both, have erroneously paid contributions, the department shall make an adjustment, compromise, or settlement and make a refund of such payments to the employee or employer, or both, as it finds just and equitable. Refunds so made shall be charged to the fund to which the erroneous collections have been credited and shall be paid to the employee or employer, or both, without interest. A claim of an employee or employer for a refund shall be made within three years of date of payment. However, the department may make refund payments to employees or employers after the expiration of the three-year deadline if the department finds that the payment of the refund is just and equitable.
[C46, 50, § 97.7; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 97B.10]
92 Acts, ch 1201, §13
Iowa General Assembly
Search: Iowa Code 1997
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