2005 Regular Session
To: Labor; Appropriations
By: Representative Brown
AN ACT TO AMEND SECTION 71-5-383, MISSISSIPPI CODE OF 1972, TO REVISE THE PROVISION SETTING FORTH WHEN AN EMPLOYER MUST APPLY FOR A REFUND OR ADJUSTMENT IN CONTRIBUTIONS PAID UNDER UNEMPLOYMENT COMPENSATION LAW; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 71-5-383, Mississippi Code of 1972, is amended as follows:
71-5-383. 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 from the day the refund or adjustment is established. For like cause and within the same period, adjustment or refund may be made on the commission's own initiative.
SECTION 2. This act shall take effect and be in force from and after July 1, 2005.