8-38-107 - Adjustment of contributions.

8-38-107. Adjustment of contributions.

If more or less than the correct amount of the contribution imposed by § 8-38-105 is paid or deducted with respect to any remuneration, proper adjustment, or refund if adjustment is impracticable, shall be made, without interest, in such manner and at such times as the state agency shall prescribe.

[Acts 1951, ch. 90, § 4 (Williams, § 1034.67); T.C.A. (orig. ed.), § 8-3807.]