The Vermont Statutes Online
The Vermont Statutes Online have been updated to include the actions of the 2023 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Subchapter 001 : General Benefits(Cite as: 21 V.S.A. § 1337)
§ 1337. Adjustments and refunds
If not later than three years after the date on which any contributions or interest thereon became due, an employer who has paid such contributions or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such adjustment cannot be made, and the Commissioner shall determine that such payments or any portion thereof were erroneously collected, the Commissioner shall allow such employer to make an adjustment thereof, without interest, in connection with subsequent payments by him or her, or if such adjustment cannot be made, shall refund said amount without interest from the fund. For like cause and within the same period, adjustment or refund may be so made on the Commissioner’s own initiative. (Amended 1959, No. 329 (Adj. Sess.), § 22, eff. March 1, 1961; 1961, No. 210, § 15, eff. July 11, 1961; 1997, No. 101 (Adj. Sess.), § 3.)