97C.9  Adjustments or refund.
  If more or less than the correct amount of the tax imposed by section 97C.5 is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made in such manner and at such times as the state agency shall prescribe.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.9]