97C.11 Payment — adjustment or refund.
Taxes deducted by the employer from the earnings of employees or upon the employers shall be paid in a manner, at times and under conditions prescribed by the state agency. If more or less than the correct amount of the tax imposed upon the employer is paid or deducted, proper adjustments or refund, if adjustment is impracticable, shall be made in a manner and at times as the state agency prescribes.
[C46, 50, §97.7; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97C.11]
84 Acts, ch 1285, §20
Referred to in §97C.12
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT
Section 97C.1 - Declaration of policy.
Section 97C.3 - Federal-state agreement.
Section 97C.4 - Other states — joint agreements.
Section 97C.5 - Tax on employees.
Section 97C.6 - Collection of tax.
Section 97C.8 - Statement to employees.
Section 97C.9 - Adjustments or refund.
Section 97C.10 - Tax on employer.
Section 97C.11 - Payment — adjustment or refund.
Section 97C.12 - Contribution fund.
Section 97C.13 - Fund kept separate.
Section 97C.13A - Federal-state agreement administration — costs.
Section 97C.14 - Elected officials — retroactive payments.
Section 97C.15 - Payments to secretary of treasury.
Section 97C.16 - Custodian of fund.
Section 97C.17 - Standing appropriation.
Section 97C.19 - Apportionment of expense.