Maryland § 8-638
Full text of Maryland Maryland Code § 8-638, with citation guidance and answers to common questions.
§ 8-638.
(a) An employer that has paid to the Secretary, wholly or partly, contributions or interest alleged to be due may submit to the Secretary an application for:
(1) an adjustment in connection with contributions then due; or
(2) if an adjustment cannot be made, a refund.
(b) An employing unit that wishes to apply for an adjustment or refund shall apply within the later of:
(1) 1 year from the date on which the payment was made; or
(2) 4 years from the last day of the calendar quarter for which the payment was made.
(c) (1) If the Secretary determines that the contested amount or any part of it was collected erroneously, the Secretary shall:
(i) allow the employing unit to make an adjustment without interest to the contribution then due by the employing unit; or
(ii) if an adjustment cannot be made, refund the amount without interest.
(2) The Secretary shall refund a contribution that was collected erroneously from the Unemployment Insurance Fund and interest that was collected erroneously from the Special Administrative Expense Fund.
(3) If an employing unit reported wages that have been included in the determination of an eligible claimant for benefits, the Secretary shall reduce any adjustment or refund by the amount of benefits received by the claimant that are chargeable to the employing unit.
(d) Within the time limitation for an application under subsection (b) of this section and in accordance with subsection (c) of this section, the Secretary, on the Secretary’s own initiative, may make an adjustment or grant a refund without interest.
(e) (1) If a claim for an adjustment or refund is rejected, the Secretary shall send a written notice of rejection to the employing unit.
(2) The Secretary’s determination under paragraph (1) of this subsection is final and not subject to appeal if the employing unit does not request a review determination in accordance with § 8–604 of this subtitle within 30 days after the notice is sent to the employing unit.
(f) This title does not:
(1) authorize an adjustment or refund of money that was due under the law in effect at the time that the money was paid; or
(2) prohibit a refund required under § 8–640 of this subtitle.
Frequently Asked Questions About Maryland § 8-638
What does Maryland Code § 8-638 cover?
Section 8-638 is part of the Maryland Code, the codified statutory law of Maryland. 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 Maryland § 8-638?
A common citation format is "Maryland Code § 8-638" (Maryland). 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 Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 8-638 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland 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 Maryland.