(a) If not later than 4 years after the date on which any assessments became due an employer who has paid such assessments makes application for an adjustment thereof in connection with subsequent assessment payments or for a refund thereof because such adjustment cannot be made and the Department determines that such assessments or any portion thereof was erroneously collected, the Department shall allow such employer to make an adjustment thereof in connection with subsequent assessment payments by the employer, or, if such adjustment cannot be made, the Department shall refund the amount from the Fund except that refunds of the additional emergency assessment required under § 3391 of this title shall be from the Special Administration Fund of the Department of Labor. For like cause and within the same period, adjustment or refund may be so made on the Department’s own initiative.

Need help with a review of a severance agreement? Chat with an attorney and protect your rights.

Terms Used In Delaware Code Title 19 Sec. 3365

  • Assessments: means the money payments to the State Unemployment Compensation Fund required by this chapter. See Delaware Code Title 19 Sec. 3302
  • Department: means the Department of Labor. See Delaware Code Title 19 Sec. 3302
  • Employer: means :

    (A) (i) Any employing unit which after December 31, 1971,

    (I) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of $1,500 or more, or

    (II) For some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or preceding calendar year, had in employment at least 1 individual (irrespective of whether the same individual was in employment in each such day);

    (ii) Any employing unit for which agricultural labor as defined in paragraph (11)(A)(vii) of this section is performed after December 31, 1977;

    (iii) Any employing unit for which domestic service as defined in paragraph (11)(B) of this section is performed after December 31, 1977;

    (iv) (I) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under paragraphs (8)(A)(i) and (ii) of this section the wages earned or the employment of an employee performing domestic service after December 31, 1977, shall not be taken into account;

    (II) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under paragraphs (8)(A)(i) and (iii) of this section, the wages earned or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. See Delaware Code Title 19 Sec. 3302

  • Employing unit: means any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ 1 or more individuals performing services for it within this State. See Delaware Code Title 19 Sec. 3302
  • Fund: means the Unemployment Compensation Fund established by this title to which all assessments required and from which all benefits provided under this chapter shall be paid. See Delaware Code Title 19 Sec. 3302

(b) If not later than 4 years after the date of payment of any amount of interest or penalty an employing unit which has made such payment determines that it was made erroneously, it may request to have any subsequent amount of interest and penalties which has been or might be assessed against the employing unit adjusted by the amount of the erroneous payment, or, if it appears that such adjustment would not be feasible within a reasonable time, it may request a refund of the erroneous payment. If, upon receipt of such a request, the Department determines that the payment of interest or penalties, or any portion thereof, was erroneous, it shall allow such employing unit to make an adjustment in an amount equal to that erroneously paid, without interest, in connection with any subsequent interest or penalty payment which may be due, or if such adjustment cannot be made, the Department shall refund the amount, without interest, from the Special Administration Fund of the Department of Labor or from the interest and penalty moneys in the clearing account in the Unemployment Compensation Fund. For like cause, within the same period and subject to the same conditions, adjustment or refund of interest or penalty may be so made on the Department’s own initiative.

41 Del. Laws, c. 258, § ?14; 43 Del. Laws, c. 280, § ?20; 19 Del. C. 1953, § ?3365; 53 Del. Laws, c. 79, § ?1; 56 Del. Laws, c. 187, § ?8; 57 Del. Laws, c. 669, § ?5B; 64 Del. Laws, c. 158, §§ ?6, 7; 70 Del. Laws, c. 186, § ?1;