sec.83Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount

### sec.83 Application of annual refund amount, annual levy refund amount, final refund amount or final levy refund amount This section applies if an employer is entitled to an annual refund amount, annual levy refund amount, final refund amount or final levy refund amount on an original assessment of the employer’s annual liability, annual levy liability, final liability or final levy liability. See the Administration Act , part 4 , division 2 , for provisions about entitlement to refunds on a reassessment of an employer’s annual liability, annual levy liability, final liability or final levy liability. The commissioner may apply the amount wholly or partly as payment for— a tax law liability of the employer; or if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises. If the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (c) , the commissioner must refund immediately to the employer the amount not applied. However subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent. This section applies despite the Administration Act , section 36 . The Administration Act , section 39 , applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section. For subsection (6) , a reference to a taxpayer in the Administration Act , section 39 , includes a reference to— the employer; and if the employer is a group member—another member of the group. s 83 amd 1975 No. 80 s 17 sub 2004 No. 46 s 30 amd 2009 No. 19 s 73 ; 2020 No. 30 s 62 ; 2022 No. 14 s 92 ; 2022 No. 30 s 61 (sec.83-ssec.1) This section applies if an employer is entitled to an annual refund amount, annual levy refund amount, final refund amount or final levy refund amount on an original assessment of the employer’s annual liability, annual levy liability, final liability or final levy liability. See the Administration Act , part 4 , division 2 , for provisions about entitlement to refunds on a reassessment of an employer’s annual liability, annual levy liability, final liability or final levy liability. (sec.83-ssec.2) The commissioner may apply the amount wholly or partly as payment for— a tax law liability of the employer; or if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises. (sec.83-ssec.3) If the commissioner does not apply any part of the amount as payment for a liability mentioned in subsection (2) within the 60 day period mentioned in subsection (2) (c) , the commissioner must refund immediately to the employer the amount not applied. (sec.83-ssec.4) However subsections (2) and (3) do not prevent the commissioner from holding the amount for any period, or applying the amount for any purpose, at the employer’s request or with the employer’s consent. (sec.83-ssec.5) This section applies despite the Administration Act , section 36 . (sec.83-ssec.6) The Administration Act , section 39 , applies to a refund of an amount to the employer, or an application of an amount as payment for an employer, under this section. (sec.83-ssec.7) For subsection (6) , a reference to a taxpayer in the Administration Act , section 39 , includes a reference to— the employer; and if the employer is a group member—another member of the group. - (a) a tax law liability of the employer; or - (b) if the employer is a group member—a prescribed payroll tax liability or prescribed levy liability of another member of the group; or - (c) a liability mentioned in paragraph (a) or (b) that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises. - (a) the employer; and - (b) if the employer is a group member—another member of the group.