---
title: O.C.G.A. § 34-8-164. Applications for adjustment or refund.
collection: code
id: 34-8-164
cite_as: O.C.G.A. § 34-8-164 (2025)
canonical_url: https://georgiacommons.org/code/34-8-164
md_url: https://georgiacommons.org/code/34-8-164.md
text_url: https://georgiacommons.org/code/34-8-164/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t34-(v26)-2017-pdf.pdf?sfvrsn=ba91129b_0#page=250
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/34-8.md
previous: https://georgiacommons.org/code/34-8-163.md
next: https://georgiacommons.org/code/34-8-165.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: LABOR AND INDUSTRIAL RELATIONS / EMPLOYMENT SECURITY / CONTRIBUTIONS AND PAYMENTS IN LIEU OF CONTRIBUTIONS
---

# O.C.G.A. § 34-8-164. Applications for adjustment or refund.

Applications for an adjustment or a refund of contributions, payments in lieu of contributions, or interest thereon, shall be submitted no later than three years from the date such amounts were assessed. Applications must be in writing. The Commissioner shall determine what amounts, if any, were erroneously collected. Adjustments shall be made against subsequent payments. Refunds will be issued, without interest thereon, when adjustments cannot be made. At the option of the Commissioner, the Commissioner may make any adjustments or refunds deemed appropriate for any amounts erroneously collected where no written request for a refund or an adjustment has been received, provided that such amounts were assessed within the last seven years. Amounts shall be refunded from the fund into which they were deposited.

## History

Code 1981, § 34-8-164, enacted by Ga. L. 1991, p. 139, § 1; Ga. L. 2015, p. 830, § 3/HB 117; Ga. L. 2017, p. 774, § 34/HB 323.

## Other Notes

The 2015 amendment, effective May 5, 2015, substituted ‘‘an adjustment or a refund’’ for ‘‘adjustment or refund’’ near the beginning of the first sentence; and, in the sixth sentence, substituted ‘‘make any’’ for ‘‘initiate any’’, inserted ‘‘for any amounts erroneously collected’’, substituted ‘‘a refund or an adjustment’’ for ‘‘refund or adjustment’’, and substituted ‘‘seven years’’ for ‘‘three years’’.

The 2017 amendment, effective May 9, 2017, part of an Act to revise, modernize, and correct the Code, substituted ‘‘provided that such amounts’’ for ‘‘provided such amounts’’ near the end of the next to the last sentence.