§ 28-40-5 - Adjustment of erroneous deductions or payments. - Rhode Island Statutes

SECTION 28-40-5

   § 28-40-5  Adjustment of erroneousdeductions or payments. – If more or less than the correct amount of contributions imposed under§§ 28-40-1 – 28-40-4 is paid with respect to any wage payments,then, under prescribed regulations, proper adjustments with respect to thecontributions shall be made, without interest, in computing contributions nextdue and payable after the discovery of the error with respect to the nextsubsequent wage payment by the same employer. If more or less than the correctamount of contributions imposed under §§ 28-40-1 – 28-40-4 ispaid with respect to any wage payment, then, under prescribed regulations,proper adjustments with respect to both the contributions and the amount to bededucted shall be made, without interest, in connection with the next wagepayment to the same employee by the same employer.