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U.S. Code as of:
01/19/04
Section 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 363(c) 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 1104 of title 42.
(3) The term "employees" has the same meaning as in the
Railroad Unemployment Insurance Act [45 U.S.C. 351 et seq.].
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