The Department of Labor shall refund any fee collected pursuant to section 26 of P.L. 1983, c. 315 (C. 34:5A-26) to any employer who has paid this fee and is exempt from the fee pursuant to section 8 of P.L. 1983, c. 315 (C. 34:5A-8).
N.J.S. § 34:5A-26.1