Rule 300-2-3-.03 - Refund and Adjustment Procedure(1) Initiation by department. In the absence of a written request by an employer, the Commissioner may make a refund or adjustment to an account upon discovery of errors with respect to overpayment of amounts due, provided such amounts were assessed within the last seven (7) years.(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 of the date the amount was assessed by the department.(c) The specific basis for the refund or adjustment 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, to review the request and, if the request is denied, to produce a written decision thereon.(b) In the discretion of the Commissioner, a request for redetermination may be reviewed or reconsidered if it is received by the Commissioner within fifteen (15) days of the release date of the original decision and contains new relevant information that was not reviewed with the initial request.(c) There shall be no right to an administrative appeal hearing of a decision by the Commissioner regarding a refund or adjustment request.(4) If the request for refund or adjustment is granted by the Commissioner for an inactive employer account, a refund without interest shall be made:(a) If the employer has no current employees;(b) The account is current with the department; and(c) The employer does not owe the department money for any purpose.(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 a future tax and wage report, provided the account is current in every respect. If the account is not current no refund shall be made and adjustments will be made to future quarters as directed by the department.(6) The experience rate history account created pursuant to O.C.G.A. 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.Ga. Comp. R. & Regs. R. 300-2-3-.03
O.C.G.A. §§ 34-2-6(a)(4), 34-8-70(a).
Original Rule entitled "Refund and Adjustment Procedure" adopted. F. Apr. 5, 1991; eff. Apr. 25, 1991.Repealed: New Rule of same title adopted. F. Aug. 28, 1992; eff. Sept. 17, 1992.Amended: F. Jun. 25, 1998; eff. July 15, 1998.Amended: F. Jan. 24, 2020; eff. Feb. 13, 2020.Amended: F. Oct. 29, 2024; eff. Nov. 18, 2024.