Lee v. Employment Security Commission

This case involves a construction of section 16 and section 32a of PA 1936 (Ex Sess), *173No 1, as last amended at the time of the controversy, by PA 1951, No 251, being CLS 1954, §§421.16, 421.32a (Stat Ann 1955 Cum Supp § 17.517 and Stat Ann 1953 Cum Supp § 17.534[1]).

The pertinent parts of the act in question are as follows:

“Sec. 16. If not later than 3 years after the date of payment of any amount as contributions or interest thereon, an employing unit which has paid such amount shall make application for an adjustment or refund thereof the commission shall determine whether such…