Md. Code, Lab. & Empl. § 8-638

Current with changes from the 2024 Legislative Session
Section 8-638 - Overpayment
(a) An employer that has paid to the Secretary, wholly or partly, contributions or interest alleged to be due may submit to the Secretary an application for:
(1) an adjustment in connection with contributions then due; or
(2) if an adjustment cannot be made, a refund.
(b) An employing unit that wishes to apply for an adjustment or refund shall apply within the later of:
(1) 1 year from the date on which the payment was made; or
(2) 4 years from the last day of the calendar quarter for which the payment was made.
(c)
(1) If the Secretary determines that the contested amount or any part of it was collected erroneously, the Secretary shall:
(i) allow the employing unit to make an adjustment without interest to the contribution then due by the employing unit; or
(ii) if an adjustment cannot be made, refund the amount without interest.
(2) The Secretary shall refund a contribution that was collected erroneously from the Unemployment Insurance Fund and interest that was collected erroneously from the Special Administrative Expense Fund.
(3) If an employing unit reported wages that have been included in the determination of an eligible claimant for benefits, the Secretary shall reduce any adjustment or refund by the amount of benefits received by the claimant that are chargeable to the employing unit.
(d) Within the time limitation for an application under subsection (b) of this section and in accordance with subsection (c) of this section, the Secretary, on the Secretary's own initiative, may make an adjustment or grant a refund without interest.
(e)
(1) If a claim for an adjustment or refund is rejected, the Secretary shall send a written notice of rejection to the employing unit.
(2) The Secretary's determination under paragraph (1) of this subsection is final and not subject to appeal if the employing unit does not request a review determination in accordance with § 8-604 of this subtitle within 30 days after the notice is sent to the employing unit.
(f) This title does not:
(1) authorize an adjustment or refund of money that was due under the law in effect at the time that the money was paid; or
(2) prohibit a refund required under § 8-640 of this subtitle.

Md. Code, LE § 8-638

Amended by 2017 Md. Laws, Ch. 251,Sec. 1, eff. 10/1/2017.
Amended by 2017 Md. Laws, Ch. 250,Sec. 1, eff. 10/1/2017.
Amended by 2013 Md. Laws, Ch. 98,Sec. 1, eff. 10/1/2013.