57 STAT.] 78TH CONG., 1ST SESS.-CH. 117-JUNE 4, 1943 "(h) COLLECTION. -If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Board, and the employer adjudged in default shall pay the costs of such action. Civil actions brought under this section to collect contributions or interest thereon from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review of this Act. This subsection shall not be construed to mean that the Board shall be required to use only this means of collecting delinquent contributions but it may use any other legal method which it deems advisable. "(i) REFuNDS.- If not later than three years after the date on which any contributions or interest thereon were paid, an employing unit which has paid such contributions or interest thereon shall make application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such adjustment cannot be made, and the Board shall determine that such contributions or interest or any portion thereof was erroneously collected, the Board shall allow such employing unit to make an adjustment thereof, without interest, in connection with subsequent contribution payments by it, or if such adjustment can- not be made the Board shall refund said amount, without interest, from the clearing account or benefit account upon checks issued by the Board or its duly authorized agent. For like cause and within the same period, adjustment or refund may be so made on the Board's own initiative. Should benefits have been paid based upon work records filed by the employing unit claiming an adjustment or refund, such behefit should be disregarded for purposes of figur- ing such adjustment or refund, and any such benefit payments already having been made at the time of the adjustment or refund, based upon records filed with this Board by such employing unit, shall to that extent be allowed and shall not be deemed to have been paid erroneously. All refunds paid pursuant to this subsec- tion shall be subject to a prior audit by the District auditor. "(j) Upon application by an employer, filed pursuant to suitable regulation by the Board, the Board shall determine the extent to which the employer's contributions paid for the first six months of the calendar year 1940 were in excess of his contributions due for said period under Public, Numbered 719, Seventy-sixth Congress, and shall make an adjustment for that amount, without interest, solely in connection with subsequent contributions by him. " (k) The Board, or the executive officer provided for under section 15 (b) of this Act, with the consent of the Board, may prescribe the extent, if any, to which any ruling, regulation, or decision relating to this Act shall be applied without retroactive effect. "(1) The Board, with the approval of the corporation counsel and the District auditor, may compromise any civil case arising under this Act. Whenever a compromise is made by the Board in each such case, there shall be placed in the minutes of the Board the opinion of an attorney of the Board with the reasons therefor, including a statement of (1) the amount of the contributions due, (2) the amount of interest due on such contributions, and (3) the amount actually paid in accordance with the terms of the compromise. "SERVICE ON NONRESIDENT EMPLOYERS "SEC. 5. Any nonresident employer, for whom services constituting employment subject to this Act are performed, shall be deemed to have Collection by civil action. Other means of col- lection. Adjustments or re- funds. Action on Board's initiative. Adjustment of em- ployer's contribu. tions. M Stat. 730 . 1). C(. C(ode 46-301 et seq.; Sllpp. 11, § 3013. Board rulings, etc. Poet, p. 121. Compromises. Director of Vehicles and Traffic, D. C., as process agent.
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