Okla. Stat. tit. 40, § 40-3-305
This is the official text of Okla. Stat. tit. 40, § 40-3-305, 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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Assessments
Official statutory text
ASSESSMENTS.
A. If any employer shall fail to make any report or return as
required by the Employment Security Act of 1980, the Oklahoma
Employment Security Commission or its duly authorized
representative, from any information in the possession of or
obtainable by the Commission, may determine the amount of
contribution due from such employer, and shall mail a copy of the
assessment to the last-known address of the delinquent employer.
The assessment so made shall not preclude the Commission or its
representative from making field audits of the books and records,
wherever located, of the employer and from making further
adjustments, corrections or assessments. The assessments provided
for herein must be made, and a copy thereof delivered to the
employer or mailed to the last-known address of the employer, within
three (3) years after the date on which the report or return was
required to be filed.
B. Assessments under this section may be appealed pursuant to
the provisions of Section 3-115 of this title.
A. If any employer shall fail to make any report or return as
required by the Employment Security Act of 1980, the Oklahoma
Employment Security Commission or its duly authorized
representative, from any information in the possession of or
obtainable by the Commission, may determine the amount of
contribution due from such employer, and shall mail a copy of the
assessment to the last-known address of the delinquent employer.
The assessment so made shall not preclude the Commission or its
representative from making field audits of the books and records,
wherever located, of the employer and from making further
adjustments, corrections or assessments. The assessments provided
for herein must be made, and a copy thereof delivered to the
employer or mailed to the last-known address of the employer, within
three (3) years after the date on which the report or return was
required to be filed.
B. Assessments under this section may be appealed pursuant to
the provisions of Section 3-115 of this title.
Status: in_force · Read it on the official government site
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