Compilation of Rules and Regulations of the State of Georgia
Department 300 - RULES OF GEORGIA DEPARTMENT OF LABOR
Chapter 300-2 - EMPLOYMENT SECURITY LAW
Subject 300-2-3 - TAX RATES AND COVERED EMPLOYMENT
Rule 300-2-3-.03 - Refund and Adjustment Procedure

Universal Citation: GA Rules and Regs r 300-2-3-.03

Current through Rules and Regulations filed through September 23, 2024

(1) Initiation by department. The Commissioner may make refunds or adjustments to an account upon discovery of errors with respect to overpayment of amounts due.

(2) Request by employer.

(a) Any request for refund or adjustment of unemployment tax, interest, cost, administrative assessments or any combination of the foregoing must be made in writing and directed to the Commissioner.

(b) Such written request must be received by the Commissioner within three (3) years from the date the report was due or was assessed by the department.

(c) The specific basis of the request must be stated in the request.

(3) Review of the request.

(a) The Commissioner or his authorized representative shall have a reasonable time, normally not to exceed one hundred twenty (120) days, in which to review the request and furnish a written decision thereon if the request is denied.

(b) The decision may be reviewed or reconsidered by the Commissioner if a written request for such review or reconsideration is received by the Commissioner within fifteen (15) days of the release date of the original decision denying the refund or adjustment request.

(c) A decision not to grant a refund or adjustment shall be final within fifteen (15) days as described herein and shall not be subject to review in the absence of such a request for reconsideration or review.

(d) If a request for reconsideration or review as stated in (c) above, of a decision is timely received, it will be processed under the provisions of O.C.G.A. Section 34-8-220, except that decisions from this level of administrative appeal must be appealed to the courts, as stated in (e) below, without review by the board of review.

(e) The decision of the Commissioner not to grant a reconsideration or review request shall be final unless there is an appeal therefrom to the Superior Court of the county in which such decision was rendered within fifteen (15) days of the release date of the denial.

(4) If the request for refund or adjustment is granted by the Commissioner a refund shall be made, if the account of the employer is currently inactive; there are no current employees of the employer; the account is current with the department and the employer does not owe the department money for any purpose. The refund shall not include interest.

(5) If a refund or adjustment request is granted and the account of the employer with the Department is still active, the employer may, at its option, receive a refund without interest, or make the appropriate credit adjustment in future "Employer's Quarterly Wage and Tax Reports", provided the account is current in every respect. If the account is not current then no refund shall be made, but rather adjustments will be made out of future quarters as deemed appropriate by the department.

(6) The experience rate history account created pursuant to OCGA Section 34-8-154 is strictly an account used to track the history of a particular employer's unemployment tax history. Nothing in this rule establishes an employer or any individuals in its employ the right to claim funds paid by the employer into the fund, regardless of whether the employer ceases business, or the experience rate history account of that employer is inactivated, terminated or otherwise ceases to exist.

O.C.G.A. §§ 34-2-6(a)(4), 34-8-70.

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