Illinois General Assembly - Illinois Compiled Statutes

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820 ILCS 405/2201

(820 ILCS 405/2201) (from Ch. 48, par. 681)

Sec. 2201. Refund or adjustment of contributions.

Except as otherwise provided in this Section, not later than 3 years after the date upon which an employing unit has paid
 contributions, interest, or penalties erroneously, the employing unit may file a
claim with the Director for an adjustment thereof in connection with
subsequent contribution payments, or for a refund thereof where such
adjustment cannot be made; provided, however, that no refund or adjustment
shall be made of any contribution, the amount of which has been determined
and assessed by the Director, if such contribution was paid after the
determination and assessment of the Director became final, and provided,
further, that any such adjustment or refund, involving contributions with
respect to wages on the basis of which benefits have been paid, shall be
reduced by the amount of benefits so paid. In the case of an erroneous payment that occurred on or after January 1, 2015 and prior to the effective date of this amendatory Act of the 100th General Assembly, the employing unit may file the claim for adjustment or refund not later than June 30, 2018 or 3 years after the date of the erroneous payment, whichever is later, subject to all of the conditions otherwise applicable pursuant to this Section regarding a claim for adjustment or refund. Upon receipt of a claim the
Director shall make his determination, either allowing such claim in whole
or in part, or ordering that it be denied, and serve notice upon the
claimant of such determination. Such determination of the Director shall be
final at the expiration of 20 days from the date of service of such notice
unless the claimant shall have filed with the Director a written protest
and a petition for hearing, specifying his objections thereto. Upon receipt
of such petition within the 20 days allowed, the Director shall fix the
time and place for a hearing and shall notify the claimant thereof. At any
hearing held as herein provided, the determination of the Director shall be
prima facie correct and the burden shall be upon the protesting employing
unit to prove that it is incorrect. All of the provisions of this Act
applicable to hearings conducted pursuant to Section 2200 shall be
applicable to hearings conducted pursuant to this Section. Upon the
conclusion of such hearing, a decision shall be made by the Director and
notice thereof given to the claimant. If the Director shall decide that the
claim be allowed in whole or in part, or if such allowance be ordered by
the Court pursuant to Section 2205 and the judgment of said Court has
become final, the Director shall, if practicable, make adjustment without
interest in connection with subsequent contribution payments by the
claimant, and if adjustments thereof cannot practicably be made in
connection with such subsequent contribution payments, then the Director
shall refund to the claimant the amount so allowed, without interest
except as otherwise provided in Section 2201.1 from
moneys in the benefit account established by this Act. Nothing herein
contained shall prohibit the Director from making adjustment or refund upon
his own initiative, within the time allowed for filing claim therefor,
provided that the Director shall make no refund or adjustment of any
contribution, the amount of which he has previously determined and
assessed, if such contribution was paid after the determination and
assessment became final.

If this State should not be certified for any year by the Secretary of
Labor of the United States of America, or other appropriate Federal agency,
under Section 3304 of the Federal Internal Revenue Code of 1954, the
Director shall refund without interest to any instrumentality of the United
States subject to this Act by virtue of permission granted in an Act of
Congress, the amount of contributions paid by such instrumentality with
respect to such year.

The Director may by regulation provide that, if there is a total credit
balance of less than $2 in an employer's account with respect to contributions,
interest, and penalties, the amount may be disregarded by the Director; once
disregarded, the amount shall not be considered a credit balance in the
account and shall not be subject to either an adjustment or a refund.

(Source: P.A. 100-484, eff. 9-8-17.)