{"data":{"id":"us-ky/krs-341.330","jurisdiction":"us-ky","citation":"KRS 341.330","heading":"Adjustment or refund to employing unit.","body":"(1) Not later than five (5) years after the date on which any contributions, interest, or\npenalties were paid, an employing unit which has paid such contributions, interest,\nor penalties may make application for an adjustment in connection with subsequent\ncontribution payments, or for a refund thereof; except that no such application may\nbe made in connection with any payment made as a result of any administrative\ndetermination affecting that employing unit's liability, contribution rate, or amount\nof contributions where no application for review by the commission was made as\nprovided in KRS 341.430(2), or where such review was made but no such\nadjustment was determined by the commission to be due.\n(2) If such contributions, interest, or penalties or any portion  thereof were erroneously\ncollected, the employing unit shall be allowed to make an adjustment thereof,\nwithout interest, in connection with subsequent contribution payments by it; or, if\nthe amount erroneously collected exceeds fifty dollars ($50), the am ount may be\nrefunded, without interest, upon written request by the employing unit; or, if an\nadjustment cannot be made because the employing unit will have no subsequent\nliability, the amount shall be refunded, without interest, from the funds into which\nsuch contributions, interest, or penalties were paid.\n(3) For like cause and within the same period, adjustment or refund may be so made by\nthe secretary on his own initiative.","path":["KRS Chapter 341"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=32292","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:58:29Z","sha256":"24b0060c6a532d7858d676c7ba7c761ea8735c4bf51484f96d81aaeae0757974","source_id":"us-ky","stale":false,"prev":"us-ky/krs-341.320","next":"us-ky/krs-341.340"},"notice":"GroundRules: Original legal text. Not legal advice."}