Georgia Code
Article 5 - Contributions and Payments in Lieu of Contributions
§ 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.
History. 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.

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