The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
23-742 - Adjustment or refund of contribution; limitation
23-742. Adjustment or refund of contribution; limitation
A. Not later than three years after the date on which any contribution or interest on a contribution becomes due, an employer who has paid the contribution or interest may apply for an adjustment of the contribution or interest in connection with subsequent contribution payments, or for a refund of the contribution or interest in the event the adjustment cannot be made. If the department finds the contribution or interest, or any part of the contribution or interest, was erroneously collected, it shall allow the employer to make an adjustment, without interest, in connection with subsequent contribution payments, or if the adjustment cannot be made the department shall refund the amount, without interest, from the fund into which payments were made. For like cause and within the same period, the adjustment or refund may be made on the initiative of the department.
B. Any refund or adjustment of contributions erroneously paid shall be reduced by the sum of any benefit overpayments which are attributable to the wages on which contributions are to be refunded or adjusted, except that a reduction shall not be made if it is shown to the satisfaction of the department that such contributions were required to be paid due to the fault, mistake or omission of the department.