The commission is authorized and empowered to refund, without interest, such contributions, interest, and penalties as it may determine were paid erroneously by an employer, or may make or authorize an adjustment thereof in connection with subsequent contribution payments, provided the employer shall make written application for such refund or adjustment within three (3) years to the last day of the calendar year in which the services of individuals in employment, with respect to which such contributions were erroneously paid, were performed. For like cause and within the same period, adjustment or refund may be made on the commission’s own initiative.
Miss. Code Ann. § 71-5-383
Refunds
Known as the Mississippi Employment Security Law
The act spans §§ 71–71 (89 sections).
Codes, 1942, § 7433; Laws, 1940, ch. 295, § 12; Laws, 1948, ch. 412, § 9k; Laws, 1958, ch. 533, § 7k; Laws, 1968, ch. 561, § 3k, eff from and after July 1, 1968.
Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.