Section 27-02-08-03 - Overpayments and deficiencies in amount due1. Credit memoranda will be issued for all overpayments and such overpayments are subject to refund upon application by the employer and may be refunded in the discretion of the North Dakota unemployment compensation division without formal application for refund by the employer. 2. All deficiencies in the amount due for contributions shall be subject to interest as provided for by North Dakota Century Code section 52-04-11 and no employer's account shall be credited for ratemaking purposes, excepting as of date of actual receipt of contributions due and payable. 3. Nothing contained in this chapter shall be construed to give employers the right to use overpayments as advance payments to effect a reduction in experience rating not otherwise contemplated by the North Dakota Unemployment Compensation Act, or to waive any of the requirements of the North Dakota Unemployment Compensation Law. General Authority: NDCC 52-02-02
Law Implemented: NDCC 52-01-02, 52-04-14
N.D. Admin Code 27-02-08-03