288.140. Contribution adjustments or refunds. - Missouri Statutes

Contribution adjustments or refunds.

288.140. If not later than three years after the date on which anycontributions would have been required to be paid if due, an employing unitwho has paid such contributions or interest thereon shall make applicationfor an adjustment thereof in connection with subsequent contributionpayments, or for a refund thereof because such adjustment is notpracticable, and if the division shall determine that such contributions orinterest or any portion thereof was erroneously collected, the divisionshall make an adjustment thereof, without interest, in connection withsubsequent contribution payments, or if such adjustment is not practicable,the division shall refund such payment, without interest, from the fund.The division may, in its discretion, at any time and under such conditionsand limitations as it may deem proper, make an adjustment or refund ofcontributions or interest paid thereon which the division finds has beenerroneously collected, or any part thereof, if it finds there is good causewhy such adjustment or refund should be made. The division shall not berequired to refund any contributions based upon wages payable or paid whichhave been included in a determination of a claimant's benefit rights andwhich determination has become final.

(L. 1951 p. 564, A.L. 1996 H.B. 1368)