Section 72-1357 - ADJUSTMENTS AND REFUNDS(1) If any person shall make application for a refund or credit of any amounts paid under this chapter, the director shall, upon determining that such amounts or any portion thereof was erroneously collected, either allow credit therefor, without interest, in connection with subsequent payments, or shall refund from the fund in which the erroneous payment was deposited, without interest, the amount erroneously paid.(2) No refund or credit shall be allowed unless an application therefor is made on or before whichever of the following dates is later:(a) One (1) year from the date on which such payment was made; or(b) Three (3) years from the last day of the calendar quarter with respect to which such payment was made. For a like cause and within the same period a refund may be so made, or credit allowed, on the initiative of the director. Nothing in this chapter shall be construed to authorize any refund or credit of moneys due and payable under the law and regulations in effect at the time such moneys were paid.(3) In the event that any application for refund or credit is rejected in whole or in part, a written notice of rejection shall be forwarded to the applicant. Within fourteen (14) days after notice as provided in section 72-1368(5), Idaho Code, the applicant may appeal to the director for a hearing with regard to the rejection, setting forth the grounds for such appeal. Proceedings on the appeal shall be in accordance with the provisions of section 72-1361, Idaho Code.[72-1357, added 1947, ch. 269, sec. 57, p. 793; am. 1949, ch. 144, sec. 57, p. 252; am. 1965, ch. 203, sec. 3, p. 456; am. 1976, ch. 207, sec. 6, p. 764; am. 1998, ch. 1, sec. 74, p. 63; am. 2016, ch. 158, sec. 6, p. 440.]Amended by 2016 Session Laws, ch. 158,sec. 6, eff. 7/1/2016.