If a business paid unemployment taxes by mistake, it can ask for that money back or get credit toward future payments. The business has three years from when the payment was due to make this request. The government office will look into it, and if they agree the money was collected by mistake, they will give a credit or refund — but without any extra interest added. However, if that money was already used to figure out someone's unemployment benefits and that decision is final, the business does not get a refund.
288.140. adjustments or res. — If not later than three years after the date on which any would have been required to be paid if due, an who has paid such contributions or interest thereon shall make for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof be such adjustment is not , and if the shall determine that such contributions or interest or any portion thereof was , the division shall make an adjustment thereof, without interest, in connection with subsequent contribution payments, or if such adjustment is not practicable, the division shall refund such payment, without interest, from the fund. The division may, , at any time and under such conditions and as it may deem proper, make an adjustment or refund of contributions or interest paid thereon which the division finds has been erroneously collected, or any part thereof, if it finds there is why such adjustment or refund should be made. The division shall not be required to refund any contributions based upon wages payable or paid which have been included in a of a and which determination has become .
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Source & history notes
(L. 1951 p. 564, A.L. 1996 H.B. 1368)
Related Missouri laws
Unemployment automation adjustment, amount
RSMo 288.133
Unemployment automation fund created, use of moneys
RSMo 288.132
Employer records
RSMo 288.130
Unpaid contributions, interest rate due, abatement during extensions
RSMo 288.150
Additional assessment for interest on federal advancements and proceeds of credit instruments, procedure
RSMo 288.128
Ineligibility for rate calculation, rate used, positive and negative experience rate account balances
RSMo 288.126
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.