Adjustments or refunds for contributions overpaid will be made as provided by Subsection 35A-4-306(5). Adjustments for reports not filed or for reports and contributions filed incorrectly will be made as provided by Subsection 35A-4-305(2).

KEY: unemployment compensation, employer liability

Date of Last Change: April 22, 2021

Notice of Continuation: April 22, 2026

Authorizing, and Implemented or Interpreted Law: 35A-4-302