Iowa Administrative Code
Agency 871 - WORKFORCE DEVELOPMENT DEPARTMENT
Chapter 23 - EMPLOYER'S CONTRIBUTION AND CHARGES
Rule 871-23.64 - Refund of interest and penalty
Universal Citation: IA Admin Code 871-23.64
Current through Register Vol. 46, No. 19, March 20, 2024
(1) Interest or penalty may be refunded only when it has been erroneously paid or overpaid. Interest or penalty erroneously collected in excess of the amount due may be credited or refunded to the employing unit or other person(s) who paid such interest or penalty subject to the following limitations.
a. If the department
determines that a claim for refund or credit is allowable in accordance with the
Iowa Code and these rules, it shall so find and make an adjustment as
follows:
b. The amount of the
overpayment shall first be applied against any unpaid liability then due from or
accrued against the employing unit. The remainder of such portion of the
overpayment shall be refunded to the employing unit or other person(s) by whom it
was paid, or its or their successor, administrators or executors.
(2) Reserved.
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