§ 363a. Refunds of State unemployment contributions by employees; amount; application period; definitions

(a) Notwithstanding any other provision of law, in any case where an employee amount (as hereinafter defined) was paid from a State unemployment fund to the Unemployment Trust Fund, an aggregate amount equal thereto shall be paid from the Unemployment Trust Fund, as refunds, to employees who paid into the State fund the contributions upon which such payment into the Unemployment Trust Fund was based, except that in case any such employee is deceased, payment shall be made to his estate; and the payment so made in the case of any employee shall be in proportion to the contributions paid by such employee into the State fund: Provided, That payment in any such case shall be made only if application therefor is made to the Railroad Retirement Board within two years after August 2, 1946. (b) As used in this section— (1) The term “employee amount” means any amount paid from a State unemployment fund to the Unemployment Trust Fund which would not have been required to be paid, under the provisions of section of this title, if said section had not required payment of amounts based on contributions collected from employees. (2) The term “Unemployment Trust Fund” means the fund established by section of title . (3) The term “employees” has the same meaning as in the Railroad Unemployment Insurance Act [ U.S.C. et seq.].

StaffMarket has no control over and does not endorse any external Internet site that contains links to or references StaffMarket. Users are advised to visit http://www4.law.cornell.edu/uscode/ for the most current US Code information.