Okla. Stat. tit. 40, § 40-3-310
This is the official text of Okla. Stat. tit. 40, § 40-3-310, 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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Waiver of penalty or interest
Official statutory text
A. Any penalty or interest, or any portion thereof, assessed
because an employer or employee fails to file a report or remit
payment as required by Section 1-101 et seq. of this title may be
waived by the Oklahoma Employment Security Commission provided the
failure of the employer or employee to file a report or remit
payment:
1. Is satisfactorily explained to the Commission;
2. Has resulted from a mistake by the employer or employee of
either the law or the facts subjecting the employer or employee to
file the report or remit payment; or
3. Results from insolvency.
B. Provided, no waiver of penalty or interest assessed for
failure to file a report or remit payment as required by this act
shall be granted unless the request for waiver is filed with the
Commission within a three-year period from the date the penalty or
interest was assessed or accrued.
because an employer or employee fails to file a report or remit
payment as required by Section 1-101 et seq. of this title may be
waived by the Oklahoma Employment Security Commission provided the
failure of the employer or employee to file a report or remit
payment:
1. Is satisfactorily explained to the Commission;
2. Has resulted from a mistake by the employer or employee of
either the law or the facts subjecting the employer or employee to
file the report or remit payment; or
3. Results from insolvency.
B. Provided, no waiver of penalty or interest assessed for
failure to file a report or remit payment as required by this act
shall be granted unless the request for waiver is filed with the
Commission within a three-year period from the date the penalty or
interest was assessed or accrued.
Status: in_force · Read it on the official government site
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