HARRY HUGHES, Governor                                  1523

time and for the same reason, twenty—five or more workers
employed in a single establishment, the employer shall file
with the Executive Director, in lieu of individual
separation notices, a notice setting forth the reason for
such layoff, together with a list of the names and social
security numbers of the workers affected. In cases of
unemployment because of a labor dispute, the employer shall
file with the Executive Director, in lieu of individual
separation notices, a notice setting forth the existence of
such dispute, without any statement as to the nature of such
dispute and shall submit with such notice a list of the
names and social security numbers of the workers affected.

15.

(a)    (3) If the Executive Director believes that the
collection of any contribution or interest under the
provisions of this article will be jeopardized by delay,
[it] HE may, whether or not the time prescribed by this
article or by any regulations issued pursuant thereto for
making reports and paying such contributions has expired,
immediately assess such contributions, together with
interest, and shall give written notice of such assessment
to the employer.

(b)    (1) Where any employing unit has made a payment
to the Executive Director of contributions or interest
alleged to be due, in whole or in part, the employing unit
making such payment may make application to the Executive
Director for an adjustment thereof in connection with
contribution payments then due, or for a refund because such
adjustment cannot be made. If the Executive Director shall
determine that such amount or any portion thereof was
erroneously collected, the Executive Director shall allow
such employing unit to make an adjustment thereof without
interest in connection with contribution payments then due
by such employing unit. If such adjustment cannot be made,
the Executive Director shall refund said amount without
interest. Contributions shall be refunded from the fund
and interest shall be refunded from the Special
Administrative Expense Fund. No refund or adjustment 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:

(1) One year from the date on which such payment was made;
or (2) three years from the last day of the period with
respect to which such payment was made; provided that with
respect to applications for refund or adjustment filed on or
after January 1, 1964, in any case in which the employing
unit reported wages that have been included in the
determination of an eligible claimant for benefits, any
refund or adjustment shall be reduced by the amount of
benefits received by the claimant chargeable to such
employing unit. For like cause, and within the same
period, adjustments or refunds without interest may be so
made on the initiative of the Executive Director. Nothing
in this article, or any part thereof, shall be construed to