444 LAWS OF MARYLAND. [CH. 403

any event, no woman shall be eligible to receive benefits
within two months before childbirth and within two months
after the date of 'childbirth, in either of which cases the
Board may require the production of doctor's certificates
to establish such dates.

PERIOD, ELECTION, AND TERMINATION OF
EMPLOYER'S COVERAGE

8, (b) Except as otherwise provided in sub-section (e)
of this Section, an employing unit shall cease to be an
employer subject to this Act only as of the first day of
January of any calendar year, if it files with the Board
during January of such year, a written application for
termination of coverage.

COLLECTION OF CONTRIBUTIONS

14, (b) Refunds.

If any individual or organization shall make application
for refund or credit of any amount paid as contribution or
interest under this Act and the Board shall determine that
such amount or any portion thereof was erroneously col-
lected, the Board may at its discretion either allow a credit
therefor, without interest, in connection with subsequent
contribution payments, or shall refund from the fund, with-
out interest, the amount erroneously paid. No refund
or credit shall be allowed with respect to a payment as
contributions or. interest unless an application therefor
shall be made on or before whichever of the following dates
shall be the later: (a) one year from the date on which such
payment was made; or (b) three years from the last day
of the period with respect to which such payment was
made. For a like cause and within the same period a refund
may be so made, or a credit allowed, on the initiative of the
Board. Nothing in this Act, or any part thereof, 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.

In the event that any claim for refund is rejected, a
written notice of rejection shall be forwarded the employer.
Within ten days thereafter, he, they, or it may petition the
Board for a formal hearing, setting forth the grounds upon
which such refund is claimed. The Board shall grant such
hearing and shall notify the petitioner of the time and
place fixed for such hearing. After such hearing, the Board
shall make such order in the matter as may appear to it
just and lawful, and shall furnish a copy of such order
to the petitioner.