§ 22-4-32-19 — Adjustments or refunds; application; time limit

(a) The department may grant an application
for adjustment or refund, make an adjustment or refund, or set off a
refund as follows:
(1) Not later than four (4) years after the date upon which any
contributions or interest on the contributions were assessed, an
employing unit which has paid the contributions or interest on the
contributions may make application for an adjustment or a refund
of the contributions or an adjustment in connection with
subsequent contribution payments. The department shall
determine whether or not the contribution or interest, or any
portion of the contribution or interest, was erroneously paid or
wrongfully assessed.
(2) The department may grant an application in whole or in part
and may make an adjustment, without interest, in connection with
subsequent contribution payments or refund the amounts, without
interest, from the fund. Adjustments or refund may be made on
the commissioner's own initiative.
(3) Any adjustments or refunds of interest or penalties collected
for contributions due under IC 22-4-10-1 shall be charged to and
paid from the special employment and training services fund
created by IC 22-4-25.
(4) The department may set off any refund available to an
employer under this section against any delinquent contributions,
payments in lieu of contributions, and the interest and penalties,
if any, related to the delinquent payments and assessments.
(b) Any decision by the department to:
(1) grant an application for adjustment or refund;
(2) make an adjustment or refund on its own initiative; or
(3) set off a refund;
constitutes the initial determination referred to in section 4 of this
chapter and is subject to hearing and review as provided in sections 1
through 15 of this chapter.
(c) If any assessment has become final by virtue of a decision of a
liability administrative law judge with the result that no proceeding for
judicial review as provided in this article was instituted, no refund or
adjustment with respect to an assessment shall be made.
Formerly: Acts 1947, c.208, s.3321; Acts 1967, c.310, s.23. As
amended by P.L.144-1986, SEC.143; P.L.18-1987, SEC.92;
P.L.135-1990, SEC.35; P.L.21-1995, SEC.125; P.L.290-2001, SEC.29;
P.L.202-2005, SEC.6; P.L.108-2006, SEC.60; P.L.175-2009, SEC.41;
P.L.122-2019, SEC.44.