South Carolina § 41-31-360 - Adjustments and refunds.
Full text of South Carolina South Carolina Code of Laws § 41-31-360 — Adjustments and refunds., with citation guidance and answers to common questions.
§ 41-31-360. Adjustments and refunds.
(A) If, not later than four years after the date on which any contributions or interest or employment security administrative contingency assessments became due, an employer who has paid the contributions or interest or employment security administrative contingency assessments shall make application for an adjustment in connection with subsequent contribution or employment security administrative contingency assessment payments or for a refund because the adjustment cannot be made and the department shall determine that the contributions or interest or employment security administrative contingency assessments or any portion was erroneously collected, the department shall make an adjustment, without interest, in connection with subsequent contribution or employment security administrative contingency assessment payments by him or, if the adjustment cannot be made, shall refund the amount from the fund. For like cause and within the same period an adjustment or refund may be made on the department's own initiative.
(B) A refund or adjustment must be made in any case where the department finds that contributions or interest or employment security administrative contingency assessments were erroneously paid by an employing unit to this State upon wages earned by individuals in employment in another state. The refund or adjustment must be made upon satisfactory proof to the department that the payment of the contributions or interest or employment security administrative contingency assessments have been made to the other state.
HISTORY: 1962 Code SECTION 68-205; 1952 Code SECTION 68-205; 1942 Code SECTION 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1966 (54) 2640; 1986 Act No. 362, SECTION 8, eff April 3, 1986; 2010 Act No. 234, SECTION 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added references to employment security administrative contingency assessments and made grammatical changes.
The 2010 amendment added the subsection identifiers and substituted "department" for "commission" throughout.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 41-31-360
What does South Carolina Code of Laws § 41-31-360 cover?
Section 41-31-360 ("Adjustments and refunds.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. 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 South Carolina § 41-31-360?
A common citation format is "South Carolina Code of Laws § 41-31-360" (South Carolina). 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 South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 41-31-360 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina 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 South Carolina.