Chapter 4141-13 Refunds; Corrected Determinations

4141-13-02 Adjustment of refunds.

(A) No request for refund of contributions, payment in lieu of contributions, surcharge, interest, or forfeiture based on an allegation that payments were made with respect to excluded employment shall be approved if such employment was included in the base period of an individual who filed a valid application for unemployment compensation benefits.

(B) Contributions, payment in lieu of contributions, surcharge, interest and forfeiture paid by an employer that is determined not to have been subject to Chapter 4141. of the Revised Code shall be refunded to the employer upon request for refund, except that such refund shall be reduced by the amount of unemployment compensation benefits, if any, paid based on the employment determined to have been excluded.

Effective: 01/01/2006
R.C. 119.032 review dates: 09/28/2005 and 01/01/2011
Promulgated Under: 4141.14
Statutory Authority: 4141.13
Rule Amplifies: 4141.24 , 4141.30
Prior Effective Dates: 1/1/52, 7/3/86, 12/30/91

4141-13-04 Corrected determinations and orders.

(A) The director may issue a corrected determination or order pursuant to division (H) of section 4141.26 of the Revised Code, correcting a prior erroneous determination or order, except that the director may not issue such a corrected determination or order if the erroneous determination or order was caused solely by omission or error of the department and such a correction would adversely affect the employer or any of the employers that were parties in interest to the erroneous determination or order.

(B) For the purposes of this rule and division (H)(2)(b) of section 4141.26 of the Revised Code, a corrected erroneous determination or order will be deemed to adversely affect an employer or any of the employers that were parties in interest to the erroneous determination or order if the correction of the erroneous determination or order would result in a net increase in the sum of the amount of contributions, surcharge, forfeiture and interest owing for the period with respect to which the erroneous determination was made.

R.C. 119.032 review dates: 09/28/2005 and 09/28/2010

Promulgated Under: 4141.14

Statutory Authority: 4141.13(A)

Rule Amplifies: 4141.26(H)

Prior Effective Dates: 10/29/93, 01/15/01