All contributions to the trust fund and interest earned thereon which have been appropriated but which:
shall be returned to the trust fund and shall not lapse but shall be refunded pro rata to the contributors thereof, except that penalties so transferred to the fund shall not be refunded. The Office of Planning and Budget shall determine the amount required to be refunded and the pro rata distribution thereof within 60 days following the end of each fiscal year or, when the department has made a determination pursuant to paragraph (3) of this Code section, within 60 days after that determination. The amount so determined shall be refunded by the state treasurer within 60 days following that determination.
(Code 1981, §31-8-157, enacted by Ga. L. 1990, p. 139, § 1; Ga. L. 1993, p. 1014, § 1; Ga. L. 1993, p. 1402, § 18; Ga. L. 2001, p. 1240, § 5; Ga. L. 2010, p. 863, § 3/SB 296.)