288.125. Any employer may make voluntary payments inaddition to the contributions required under this law, whichshall be credited to his account, in accordance with regulationsestablished by the division. Such payments shall be included inthe employer's account as of the preceding calculation date ifthey are made on or before the following January fifteenth. Suchvoluntary payments when accepted from an employer will not berefunded in whole or in part.
(L. 1951 p. 564 § 288.110, A.L. 1957 p. 531, A.L. 1965 p. 420, A.L. 1965 2d Ex. Sess. p. 927, A.L. 1967 p. 396 § 288.120.2 and p. 401)