Section 213.072 - Application(a) An employing unit that pays the commission a contribution or penalty that is allegedly due and that later is determined not due, in whole or in part, may apply to the commission for:(1) an adjustment for a contribution payment then due; or(2) a refund of the overpaid amount if an adjustment cannot be made.(b) An application for adjustment or refund must be filed before the third anniversary of the date on which the contribution or penalty was allegedly due. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.