Sec. 31-268. Adjustment of errors. - Connecticut Statutes

      Sec. 31-268. Adjustment of errors. On or before October 1, 1977, the administrator shall adopt regulations in accordance with the provisions of chapter 54 providing that if, through error and without fraudulent intent, more or less than the correct amount of contributions has been paid with respect to employment during any period, adjustments may be made without interest in computing contributions due and payable with respect to employment during subsequent contribution periods, or otherwise, within such time limits and subject to such conditions as the administrator prescribes. Such regulations shall apply to any deficiency in contributions made prior to the adoption of such regulations, provided any such deficiency was made through error and without fraudulent intent.

      (1949 Rev., S. 7538; P.A. 77-104, S. 1, 2.)

      History: P.A. 77-104 made adoption of regulations mandatory rather than optional, imposed October 1, 1977, deadline and specified that regulations apply to prior deficiencies in contributions made through error and without fraudulent intent.

      Cited. 125 C. 302. Cited. 126 C. 115. Cited. 127 C. 176; Id., 181. Cited. 128 C. 87. Cited. 133 C. 117. Cited. 314 U.S. 569. Administrator may make adjustment for rehiring credits even though plaintiff failed to make timely claim. 139 C. 402. Cited. 163 C. 401. Cited. 175 C. 269.