Page:United States Statutes at Large Volume 85.djvu/797

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[85 STAT. 767]
[85 STAT. 767]
PUBLIC LAW 92-000—MMMM. DD, 1971

85 STAT.]

PUBLIC LAW 9 2 - 2 1 1 - D E C. 22, 1971

(27) Section 4(a) of such Act (D.C. Code, sec. 46-304(a)) is amended by inserting ", or payment in lieu of contributions under section 3(h), " immediately after "section 3". (28) Section 4(b) of such Act (D.C. Code, sec. 46-304(b)) is amended by inserting ", except as provided in section 3(h) of this Act" immediately before the period at the end of the first sentence. (29) Section 4(c) of such Act (D.C. Code, sec. 46-304(c)) is amended to read as follows: "(c)(1) If contributions or payments in lieu of contributions under section 3(h) are not paid when due, there shall be added interest at the rate of one-half of 1 per centum per month or fraction thereof from the date they become due until paid: Provided, That interest shall not run against a court-appointed fiduciary when the contributions or payments in lieu of contributions under section 3(h) are not paid timely because of a court order. "(2) If contributions or wage reports are not filed on or before the fifteenth day of the second month following the close of the calendar quarter for which they are due or contributions, or payments in lieu of contributions under section 3(h), are not paid by that time, there shall be added a penalty of 10 per centum of the contributions, or payments in lieu of contributions under section 3(h), but such penalty shall not be less than $5 nor more than $25 and for good cause such penalty may be waived by the Board." (30) Section 4(d) of such Act (D.C. Code, sec. 46-304(d)) is amended by inserting ", or payments in lieu of contributions under section 3(h), " immediately after "contributions". (31) Section 4(e) of such Act (D.C. Code, sec. 46-304(e)) is amended by striking out "or tax" in the first and fifteenth sentences and inserting in lieu thereof ", or payments in lieu of contributions under section 3(h),". (32) Section 4(h) of such Act (D.C. Code, sec. 46-304(h)) is amended by inserting "or penalty" immediately after "interest" in the second sentence. (33) Section 4(i) of such Act (D.C. Code, sec. 46-304(i)) is amended to read as follows: " (i) REFUNDS.—If not later than three years after the date on which any contributions (or payments in lieu of contributions under section 3(h)) or interest thereon were paid, an employing unit which has paid such contributions (or payments in lieu of contributions under section 3(h)) or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments (or payments in lieu of contributions under section 3(h)) or for a refund thereof because such adjustment cannot be made, and the Board shall determine that such contributions (or payments in lieu of contributions under section 3(h)) or interest on any portion thereof was erroneously collected, the Board shall allow such employing unit to make an adjustment thereof, without interest, in connection with subsequent contribution payments (or payments in lieu of contributions under section 3(h)) by it, or if such adjustment cannot be made the Board shall refund said amount, without interest, from the clearing account or benefit account upon checks issued by the Board or its duly authorized agent. For like cause and within the same period, adjustment or refund may be so made on the Board's own initiative. Should benefits have been paid based upon work records filed by the employing unit, claiming an adjustment or refund, such benefit should be disregarded for purposes of figuring such adjustment or refund, and any such benefit payments already having been made at the time of the adjustment or refund, based upon records fi.led with this Board by such employing unit, shall to that extent be allowed and shall not be deemed to have been paid erroneously."

767

Employer con^"s'^st'rt^'ios. Ante, p. 762. ^2 Stat. 4i7. p^st due pay. """*"' '"'"^'*-

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es Stat. 992.