09.32.01.17

.17 Refunds and Adjustments.

A. Application for refunds and adjustments shall be processed in accordance with the Unemployment Insurance Law.

B. Refunds.

(1) Automatic Refund. In each quarter when the Secretary determines that a refund due an employing unit is less than $100, the Secretary shall automatically issue a refund to that employing unit.

(2) In each quarter when the Secretary determines that a refund due an employing unit is $100 or over, the refund may be applied to the employing unit's future indebtedness or refunded at the employing unit's request.