New Jersey § 43:21-7e

§ 43:21-7e.

a. If an employee receives wages from more than one employer during any calendar year,

and the sum of the employee's contributions deposited in the fund exceeds an amount

equal to 0.6% of the wages determined in accordance with the provisions of paragraph

(3) of subsection (b) of R.S.43:21-7 during calendar year 1993, calendar year 1994 or calendar year 1995, the employee

shall be entitled to a refund of the excess if a claim establishing the employee's

right to the refund is made within two years after the end of the respective calendar

year in which the wages are received and are the subject of the claim. The commissioner shall refund any overpayment from the fund without interest. If an employee receives wages from more than one employer during the calendar year

1996 and the sum of the employee's contributions deposited in the unemployment compensation

fund during the period January 1, 1996 through March 31, 1996 and the employee's contributions

deposited in the health care subsidy fund during the period April 1, 1996 through

December 31, 1996 exceeds an amount equal to 0.6% of the wages determined in accordance

with the provisions of paragraph (3) of subsection (b) of R.S.43:21-7 which wages are received during the period January 1, 1996 through December 31, 1996,

the employee shall be entitled to a refund of the excess if a claim establishing the

employee's right to the refund is made within two years after the end of the respective

calendar year in which the wages are received and are the subject of the claim. The commissioner shall refund any overpayment without interest from the unemployment

compensation fund or the health care subsidy fund, or both, as appropriate. If an employee receives wages from more than one employer during the calendar year

1997, and the sum of the employee's contributions deposited in the fund exceeds an

amount equal to 0.5% of the wages determined in accordance with the provisions of

paragraph (3) of subsection (b) of R.S.43:21-7 during calendar year 1997, the employee shall be entitled to a refund of the excess

if a claim establishing the employee's right to the refund is made within two years

after the end of the respective calendar year in which the wages are received and

are the subject of the claim. The commissioner shall refund any overpayment from the fund without interest. If an employee receives wages from more than one employer during the calendar year

1998, 1999, 2000 or 2001 and the sum of the employee's contributions deposited in the unemployment compensation

fund and the employee's contributions deposited in the health care subsidy fund during

the calendar year 1998, 1999, 2000 or 2001 exceeds an amount equal to 0.4% of the wages determined in accordance with the provisions

of paragraph (3) of subsection (b) of R.S.43:21-7 which wages are received during the respective calendar year, the employee shall

be entitled to a refund of the excess if a claim establishing the employee's right

to the refund is made within two years after the end of the respective calendar year

in which the wages are received and are the subject of the claim. The commissioner shall refund any overpayment without interest from the unemployment

compensation fund or the health care subsidy fund, or both, as appropriate. If an employee receives wages from more than one employer during the calendar year

2002 or any subsequent calendar year, and the sum of the employee's contributions

deposited in the unemployment compensation fund and the employee's contributions deposited

in the health care subsidy fund during the calendar year 2002 or the subsequent year

exceeds an amount equal to 0.3825% of the wages determined in accordance with the

provisions of paragraph (3) of subsection (b) of R.S.43:21-7 which wages are received during the respective calendar year, the employee shall

be entitled to a refund of the excess if a claim establishing the employee's right

to the refund is made within two years after the end of the respective calendar year

in which the wages are received and are the subject of the claim. The commissioner shall refund any overpayment without interest from the unemployment

compensation fund or the health care subsidy fund, or both, as appropriate. b. Any employee who is a taxpayer and entitled, pursuant to the provisions of subsection

a. of this section, to a refund of contributions deducted during a tax year from his

wages shall, in lieu of the refund, be entitled to a credit in the full amount thereof

against the tax otherwise due on his New Jersey gross income for that tax year if

he submits his claim for the credit and accompanies that claim with evidence of his

right to the credit in the manner provided by regulation by the Director of the Division

of Taxation. In any case in which the amount, or any portion thereof, of any credit allowed hereunder

results in or increases an excess of income tax payment over income tax liability,

the amount of the new or increased excess shall be considered an overpayment and shall

be refunded to the taxpayer in the manner provided by subsection (a) of N.J.S.54A:9-7 .