Okla. Stat. tit. 40, § 40-3-405
This is the official text of Okla. Stat. tit. 40, § 40-3-405, 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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Deposit of assessment required
Official statutory text
DEPOSIT OF ASSESSMENT REQUIRED.
As a condition precedent to the right of an employer to
prosecute an appeal, and as a jurisdictional prerequisite of the
district court to entertain the appeal, it is specifically provided
that, if the appeal be from an order, judgment, finding, or ruling
of the Oklahoma Employment Security Commission or its duly
authorized representative, the employer shall pay to the Commission
all amounts owing in the employer’s account. Any amounts so paid
shall, pending the final determination of the appeal, be reflected
by the Commission in the employer’s account, and if, upon a final
determination of the appeal the order of the Commission is reversed
or modified and it is determined that the contribution or part
thereof was erroneously assessed, or the contributions, penalties,
Oklahoma Statutes - Title 40. Labor Page 143
interest or fees should not be owed to the Commission, the amount
paid by the employer shall be refunded to the employer by the
Commission.
As a condition precedent to the right of an employer to
prosecute an appeal, and as a jurisdictional prerequisite of the
district court to entertain the appeal, it is specifically provided
that, if the appeal be from an order, judgment, finding, or ruling
of the Oklahoma Employment Security Commission or its duly
authorized representative, the employer shall pay to the Commission
all amounts owing in the employer’s account. Any amounts so paid
shall, pending the final determination of the appeal, be reflected
by the Commission in the employer’s account, and if, upon a final
determination of the appeal the order of the Commission is reversed
or modified and it is determined that the contribution or part
thereof was erroneously assessed, or the contributions, penalties,
Oklahoma Statutes - Title 40. Labor Page 143
interest or fees should not be owed to the Commission, the amount
paid by the employer shall be refunded to the employer by the
Commission.
Status: in_force · Read it on the official government site
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