If a final judgment is rendered in favor of an employer after judicial review of an appeal under § 8-602, § 8-629, or § 8-638 of this subtitle, the Secretary shall refund to the employer, as provided in § 8-638, the amount of contributions or interest found by a court to have been collected invalidly or illegally.

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991.

Formerly Art. 95A, § 15.