Colorado § 8-79-108 Refunds

Colorado Statutes

§ 8-79-108 — Refunds

Colorado·Title 08 Labor and·Art. Collection of Contributions, Penalties, Interest

(1)An employing unit may file an application for the refund of money paid erroneously in such form and manner as the director of the division may prescribe by rule, including in person, by mail, by telephone, or by electronic means. If the division determines that such payment, or any portion thereof, was paid erroneously, the division shall either issue to the employing unit a credit memo therefor, or make a refund thereof, in either event without interest thereon. Where no application is received, and the division determines that premiums or surcharges have been paid erroneously, the division may, at its option, correct any erroneous payments. Any such correction, if it involves less than one hundred dollars, may be by credit memo. In no event may an employing unit recover mon

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(1) An employing unit may file an application for the
refund of money paid erroneously in such form and manner as the director of the
division may prescribe by rule, including in person, by mail, by telephone, or by
electronic means. If the division determines that such payment, or any portion
thereof, was paid erroneously, the division shall either issue to the employing unit a
credit memo therefor, or make a refund thereof, in either event without interest
thereon. Where no application is received, and the division determines that
premiums or surcharges have been paid erroneously, the division may, at its option,
correct any erroneous payments. Any such correction, if it involves less than one
hundred dollars, may be by credit memo. In no event may an employing unit recover
money paid erroneously, or otherwise, that has been paid prior to January 1 of the
first year of the five calendar years immediately preceding the date of the filing of
the application for refund. If such application for refund is refused, or if no final
action is taken thereon within six months, an employing unit may commence an
action in the district court for the city and county of Denver for the collection
thereof. In the event of court action, no recovery of any money paid prior to January
1 of the first year of the five calendar years immediately preceding the date of the
filing of the application shall be allowed. For like cause and for the same period, a
recovery, as above indicated, may be allowed on the division's own initiative.

(2) Repealed.

(3) Refunds of interest that was paid into the unemployment compensation
fund shall be paid from the unemployment compensation fund, and refunds of
interest that was paid into the unemployment revenue fund shall be paid from the
unemployment revenue fund. All refunds of premiums and surcharges shall be
made from the unemployment compensation fund.

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Legislative History

Source: L. 36, 3rd Ex. Sess.: p. 44, � 14. CSA: C. 167A, � 14. L. 39: p. 578, � 11. L. 41: p. 794, � 14. L. 43: p. 609, � 10. L. 49: p. 729, � 10. CRS 53: � 82-9-9. C.R.S. 1963: � 82-9-9. L. 81: (2) and (3) amended, p. 506, � 26, effective July 1. L. 83: (1) amended, p. 432, � 11, effective June 3. L. 88: (1) amended, p. 396, � 1, effective July 1. L. 2001: (2) repealed, p. 58, � 1, effective August 8. L. 2002: (1) amended, p. 340, � 13, effective April 19. L. 2009: (1) and (3) amended, (HB 09-1363), ch. 363, p. 1908, � 33, effective July 1.