Colorado § 8-79-108 - Refunds.

§ 8-79-108. Refunds.

(1) An employing unit may file an application for the refund of money paid erroneously in such form and manner as the director of the division may prescribe by rule, including in person, by mail, by telephone, or by electronic means. If the division determines that such payment, or any portion thereof, was paid erroneously, the division shall either issue to the employing unit a credit memo therefor, or make a refund thereof, in either event without interest thereon. Where no application is received, and the division determines that premiums or surcharges have been paid erroneously, the division may, at its option, correct any erroneous payments. Any such correction, if it involves less than one hundred dollars, may be by credit memo. In no event may an employing unit recover money paid erroneously, or otherwise, that has been paid prior to January 1 of the first year of the five calendar years immediately preceding the date of the filing of the application for refund. If such application for refund is refused, or if no final action is taken thereon within six months, an employing unit may commence an action in the district court for the city and county of Denver for the collection thereof. In the event of court action, no recovery of any money paid prior to January 1 of the first year of the five calendar years immediately preceding the date of the filing of the application shall be allowed. For like cause and for the same period, a recovery, as above indicated, may be allowed on the division's own initiative.

(2) Repealed.

(3) Refunds of interest that was paid into the unemployment compensation fund shall be paid from the unemployment compensation fund, and refunds of interest that was paid into the unemployment revenue fund shall be paid from the unemployment revenue fund. All refunds of premiums and surcharges shall be made from the unemployment compensation fund.

Source: L. 36, 3rd Ex. Sess.: p. 44, § 14. CSA: C. 167A, § 14. L. 39: p. 578, § 11. L. 41: p. 794, § 14. L. 43: p. 609, § 10. L. 49: p. 729, § 10. CRS 53: § 82-9-9. C.R.S. 1963: § 82-9-9. L. 81: (2) and (3) amended, p. 506, § 26, effective July 1. L. 83: (1) amended, p. 432, § 11, effective June 3. L. 88: (1) amended, p. 396, § 1, effective July 1. L. 2001: (2) repealed, p. 58, § 1, effective August 8. L. 2002: (1) amended, p. 340, § 13, effective April 19. L. 2009: (1) and (3) amended, (HB 09-1363), ch. 363, p. 1908, § 33, effective July 1.

ANNOTATION

Red Cross entitled to refund. As an instrumentality of the United States government, the Red Cross is exempt from taxation under § 8-70-101 and is entitled to judgment against the defendants for the amounts which it and its various chapters have paid under the employment security act, but the Red Cross is not entitled to recover any interest thereon. Am. Nat'l Red Cross v. Dept. of Emp., 263 F. Supp. 581 (D. Colo. 1965), aff'd sub nom. Dept. of Emp. v. United States, 385 U.S. 355 (1966).

Employer not entitled to interest on overpayment of unemployment compensation tax resulting from an erroneous delinquency assessment by the Division of Employment and Training. Statutory term "paid erroneously" refers to payment made as a result of either the taxpayer's or the division's error. Martin Marietta v. Div. of Emp. & Training, 784 P.2d 850 (Colo. App. 1989).

ARTICLE 80

Protection of Rights and Benefits

8-80-101. Waiver of rights void.

8-80-102. Limitation of fees.

8-80-103. Assignment of benefits void - exemptions.