Georgia § 34-8-164 - Applications for adjustment or refund.
Full text of Georgia Official Code of Georgia Annotated § 34-8-164 — Applications for adjustment or refund., with citation guidance and answers to common questions.
§ 34-8-164. Applications for adjustment or refund.
Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amounts, if any, were erroneously collected. Adjustments shall be made against subsequent payments. Refunds will be issued, without interest thereon, when adjustments cannot be made. At the option of the Commissioner, the Commissioner may make any adjustments or refunds deemed appropriate for any amounts erroneously collected where no written request for a refund or an adjustment has been received, provided that such amounts were assessed within the last seven years. Amounts shall be refunded from the fund into which they were deposited. (Code 1981, § 34-8-164 , enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2015, p. 830, § 3/HB 117; Ga. L. 2017, p. 774, § 34/HB 323.) The 2015 amendment, effective May 5, 2015, substituted "an adjustment or a refund" for "adjustment or refund" near the beginning of the first sentence; and, in the sixth sentence, substituted "make any" for "initiate any", inserted "for any amounts erroneously collected", substituted "a refund or an adjustment" for "refund or adjustment", and substituted "seven years" for "three years". The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted "provided that such amounts" for "provided such amounts" near the end of the next to the last sentence.
Frequently Asked Questions About Georgia § 34-8-164
What does Official Code of Georgia Annotated § 34-8-164 cover?
Section 34-8-164 ("Applications for adjustment or refund.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 34-8-164?
A common citation format is "Official Code of Georgia Annotated § 34-8-164" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 34-8-164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.