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(a) An employer or employee claiming a refund of an unclaimed excess contribution shall file the claim on a form prescribed by the department.
(b) The department will consider each claim and give written notice to the employer or employee filing the claim if it is denied in whole or in part by mailing the notice to the address, if any, stated in the claim. A notice of denial will not be given if the claim does not state a mailing address.
(c) If a claim is allowed, the department will pay the refund amount recorded by the department.
History: Eff. 4/11/90, Register 114; am 5/23/2003, Register 166
Authority: AS 23.20.045
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Last modified 7/05/2006