Okla. Stat. tit. 40, § 40-3-304
This is the official text of Okla. Stat. tit. 40, § 40-3-304, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
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Refunds
Official statutory text
REFUNDS. If not later than three (3) years after the date on
which a specific report or return was required to be filed, an
employer, who has paid all amounts owing for that specific quarter,
may make application for an adjustment in connection with that
report or payment, or for a refund thereof because an adjustment
cannot be made, and if the Commission shall determine that payment
of the contributions, interest, penalty fees or any portion thereof
was erroneous, the Commission shall allow such employer to make an
adjustment thereof, without interest, in connection with subsequent
Oklahoma Statutes - Title 40. Labor Page 137
contribution payments by the employer, or if such adjustment cannot
be made, the Commission shall refund from the fund, without
interest, the amount erroneously paid. For like cause and within
the same period, adjustment or refund may be so made on the
Commission's own initiative.
which a specific report or return was required to be filed, an
employer, who has paid all amounts owing for that specific quarter,
may make application for an adjustment in connection with that
report or payment, or for a refund thereof because an adjustment
cannot be made, and if the Commission shall determine that payment
of the contributions, interest, penalty fees or any portion thereof
was erroneous, the Commission shall allow such employer to make an
adjustment thereof, without interest, in connection with subsequent
Oklahoma Statutes - Title 40. Labor Page 137
contribution payments by the employer, or if such adjustment cannot
be made, the Commission shall refund from the fund, without
interest, the amount erroneously paid. For like cause and within
the same period, adjustment or refund may be so made on the
Commission's own initiative.
Status: in_force · Read it on the official government site
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