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MARTIN MARIETTA v. DIV. OF EMP. & TRAINING.

No. 89CA0585.

784 P.2d 850 (1989)

MARTIN MARIETTA CORPORATION, Petitioner, v. DIVISION OF EMPLOYMENT AND TRAINING, DEPARTMENT OF LABOR AND EMPLOYMENT and The Industrial Claim Appeals Office of the State of Colorado, Respondents.

Colorado Court of Appeals, Div. III.

November 2, 1989.

Attorney(s) appearing for the Case

Holme Roberts & Owen, Katherine J. Peck, Denver, for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Karen E. Leather, Asst. Atty. Gen., and Denver, for respondents.

Opinion by Judge STERNBERG.

Martin Marietta Corporation (employer) seeks review of a final order of the Industrial Claim Appeals Office (Panel) which denied employer's request that interest be paid on overpaid unemployment compensation taxes that were refunded by the Division of Employment and Training (Division). We affirm.

Employer paid a delinquency assessment on its unemployment compensation taxes that was later determined to be in error. The Division...

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