(a) General. If a State pays more than the correct amount of contributions or interest to the appropriate Federal Reserve bank or branch (see Sec. 404.1262), and no adjustment in the amount of reported wages is necessary, that State may file a claim for refund or recomputation of the overpayment.
(b) Form of claim. No special form is required to make a claim for a refund or recomputation. If a credit is taken under Sec. 404.1271, a claim is not required.
(c) Proof of representative capacity. If a report or return is made by an authorized official of the State who ceases to act in an official capacity and a claim for a refund is made by a successor official, the successor official must submit with the claim written evidence showing that he or she has the authority to make a claim for and receive a refund of any contributions paid by the former official. The written evidence is not necessary if the successor official has previously filed one or more reports or returns which contain her or his signature and official title. (Approved by the Office of Management and Budget under control number 0960-0425) [53 FR 32976, Aug. 29, 1988, as amended at 66 FR 28836, May 25, 2001]