39-51-1110. Refunds to employers. (1) If not later than 3 years after the date on which any taxes or interest thereon became due or not later than 1 year from the date on which payment was made, whichever is later, an employer who has paid such taxes or interest thereon shall make application for an adjustment thereof in connection with subsequent tax payments or for a refund thereof because such adjustment cannot be made and the department shall determine that such taxes or interest or any portion thereof was erroneously collected, the department shall allow such employer to make an adjustment thereof, without interest, in connection with subsequent tax payments by him or, if such adjustment cannot be made, the department shall refund said amount, without interest, from the fund. For like cause and within the same period, adjustment or refund may be so made on the department's own initiative.
     (2) If the department shall determine that an employer has paid taxes to this state under this chapter when such taxes should have been paid to another state under a similar act of such other state, transfer of such taxes to such other state shall be made upon discovery or, upon proof of payment that such other state has been fully paid, then refund to such employer shall be made at any time upon application without limitation of time.
     (3) In the event that this chapter is not certified by the secretary of labor under section 1603 of the Internal Revenue Code, as amended, 1939, for any year, then and in that event refunds shall be made of all taxes required under this chapter from employers for that year.

     History: En. Subd. (d), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 3, Ch. 233, L. 1943; amd. Sec. 6, Ch. 164, L. 1955; amd. Sec. 10, Ch. 171, L. 1957; amd. Sec. 26, Ch. 368, L. 1975; R.C.M. 1947, 87-138; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 11, Ch. 373, L. 1991.