Section 1178 Of Article 9. Refunds And Overpayments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 9.
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. (a) A claim for refund or credit may be filed with the
director for any overpayment including, but not limited to, amounts
paid subsequent to the filing for record of a certificate under
Section 1703 or the entry of a judgment under Section 1815.
(b) No refund shall be made or credit allowed unless a claim
therefor is filed with the director within three years from the last
day of the calendar month following the close of the calendar quarter
for which the overpayment was made or within six months after
assessments made under Article 8 (commencing with Section 1126) of
this chapter become final or within 60 days from the date of
overpayment, whichever period expires the later, but prior to the
expiration of such periods even though no claim is filed the director
on his own initiative shall make refunds pursuant to Section 1177 or
may allow credits.
(c) No refund of employer or worker contributions, penalties or
interest shall be made or credit for worker contributions allowed
unless the employing unit conforms, within one year after the
allowance of credit or approval of the claim for refund, to
authorized regulations with respect to the refund to workers entitled
thereto of any money deducted by the employing unit under Section
984.
(d) Following a final decision denying a petition for reassessment
pursuant to Article 11 (commencing with Section 1221), the employing
unit or other person which was a party to the petition may file a
claim for refund upon payment of the amount of the assessment,
including interest and penalties, and thereafter may pursue all
administrative and judicial review rights accorded in Article 11
(commencing with Section 1221) and Article 12 (commencing with
Section 1241).
(e) No refund of employer contributions paid pursuant to Section
976.5 shall be made unless the payment is made by an employer
described in subdivision (c) of Section 976.5, or the amount paid is
less than or exceeds the amount needed to change the employer's
contribution rate. Refunds permitted under this subdivision shall be
considered an undesignated payment and allocated according to
subdivision (b) of Section 1110.1.