Date of Adoption: December 29, 1999.
Purpose: To create a new rule by converting existing policy as a result of a comprehensive review of all UI Tax Administration rules, policies, and procedures in accordance with Governor Locke's Executive Order 97-02 and numbered as WAC 192-330-100 Adjustments and refunds -- Reduction of refund if wages reported in error.
Statutory Authority for Adoption: RCW 50.12.010, 50.12.040.
Adopted under notice filed as WSR 99-23-095 on November 17, 1999.
Changes Other than Editing from Proposed to Adopted Version: In the first paragraph, second sentence, the word "on" should be corrected to "or."
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 1, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.
January 31, 2000
Collections and Refunds
Adjustments and refunds - Reduction of refund if wages reported in error - RCW 50.24.150.
An employer may file a written request for refund of, or adjustment to, contributions, interest, or penalties within three years of the date they were paid. The commissioner may also make refunds or adjustments using his/her own initiative.
When the wages of an employee have been reported in error and the department has paid a claimant benefits based on those wages, any request for refund of the tax will be offset by the amount of benefits paid. If there is any refund of taxes due the employer, it will be reduced by the amount of benefits paid against the claim(s) and any associated wages.
Reviser's note: The unnecessary underscoring in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.