Title 40, Title 40 — Labor

RATE REDUCTION. Notwithstanding the provisions of Sections 3- 103, 3-109, 3-110 and 3-113 of this title, for the time period beginning July 1, 1998, and ending December 31, 2001, the contribution rate assigned to an employer shall be reduced by fifty percent (50%); provided: the …

RATE REDUCTION FOR COMPUTER FUND ASSESSMENT. Notwithstanding the provisions of Sections 3-103, 3-109, 3-110, and 3-113 of Title 40 of the Oklahoma Statutes, for the time period beginning July 1, 1997, and ending June 30, 1998, the contribution rate assigned to an employer shall b…

apportionment. RATE REDUCTION FOR TECHNOLOGY REINVESTMENT APPORTIONMENT. Notwithstanding the provisions of Sections 3-109, 3-110.1 and 3- 113 of this title, for the time period beginning January 1, 2023, and ending December 31, 2027, the tax rate computed for or assigned to an em…

UNEMPLOYMENT TAX RATE. Each employer, unless otherwise prescribed in Section 3-111.1, 3-701 or 3-801 of this title, shall pay unemployment tax as follows: 1. All employers shall have an assigned tax rate of one and one-half percent (1.5%) until sufficient experience history exist…

transfer of rates and experience. SUCCESSOR AND PREDECESSOR EMPLOYERS - SPECIAL RULES ON TRANSFER OF RATES AND EXPERIENCE. A. Notwithstanding any other provision of law, the following shall apply regarding assignments of rates and transfers of experience: 1. If an employer transf…

CONDITIONAL FACTORS. For each calendar year commencing after December 31, 2006, except for those employers with a benefit wage ratio of zero (0) and as otherwise provided in this section, the contribution rate for each employer for the calendar year shall be increased, in the cir…

ESTIMATE OF FINANCIAL CONDITION OF FUND - SURCHARGE. Prior to the beginning of each calendar quarter, the Oklahoma Employment Security Commission shall prepare an estimate of the financial condition of the fund for the quarter. If the estimate for any quarter shows a balance at a…

APPEAL OF DETERMINATIONS. A. If a determination is made by the Oklahoma Employment Security Commission on any aspect of an employer's account, and a method of appeal or protest of the determination is not set out in the statute or rule under which the determination was made, the …

RECONSIDERATION OF DETERMINATION. A. The Oklahoma Employment Security Commission may reconsider a determination of the basis of: 1. An error in computation; 2. An error in identity; 3. Misrepresentation of material facts; 4. Mistake of material facts; 5. An error in interpretatio…

FINDINGS OF FACT OR LAW. Any findings of fact or law, judgment, conclusion or final order made by the Oklahoma Employment Security Commission or its representatives under Article 3 of the Employment Security Act of 1980 shall be conclusive and binding for all purposes concerning …

– Payment of contributions – Change of election. REQUIRED FILINGS BY PROFESSIONAL EMPLOYER ORGANIZATIONS – PAYMENT OF CONTRIBUTIONS – CHANGE OF ELECTION. A. Each Professional Employer Organization, or PEO, shall file all reports and pay all contributions required by the Employmen…

experience history. PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE HISTORY. If a Professional Employer Organization, or PEO, chooses the option to file quarterly tax returns under the account assigned to its client pursuant to paragraph 2 of subsection A of Section …

TERMINATION OF COVERAGE. Termination of coverage with respect to 1977 or prior years shall be determined in accordance with provisions applicable to those years. Except as otherwise provided in Section 3-203 of this title, an employing unit shall cease to be an employer subject t…

ELECTION BY EMPLOYER. A. An employing unit, not otherwise subject to the Employment Security Act of 1980, which files with the Oklahoma Employment Security Commission its written election to become an employer subject hereto for not less than two (2) calendar years shall, with th…

PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS. A. If contributions are not paid on the date on which they are due and payable as prescribed by the Oklahoma Employment Security Commission, the whole or part thereafter remaining unpaid shall bear interest at the rate of one percen…

COLLECTIONS. A. If any employer defaults in any payment of contributions, interest, penalty or fees thereon, the amount due may be collected by civil action in the name of the State of Oklahoma. Civil actions brought under this section to collect contributions, interest, penalty …

PRIORITIES UNDER LEGAL DISSOLUTIONS OR DISTRIBUTIONS. In the event of any distribution of an employer's assets pursuant to an order of any court or under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, …

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…

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…

JEOPARDY ASSESSMENTS. A. If the Commission, notwithstanding that a return or report, or that contributions with respect thereto may not yet be due, and whether prior to or after the close of the period when any contribution may be due under the provisions of this act, believes th…

Bogus check complaint. A. All remittance under Section 1-101 et seq. of this title shall be made payable to the Oklahoma Employment Security Commission at Oklahoma City, Oklahoma, by automatic clearinghouse (ACH) debit/credit, financial institution, draft, check, cashier's check,…

Any person, or member of any firm or association, or any officer, agent, or employee of any corporation, who shall knowingly make false answer to any question which may be put to him by the Oklahoma Employment Security Commission, touching the business or property of any such per…

interest or fees. COLLECTION OF DELINQUENT CONTRIBUTIONS, PENALTIES, INTEREST OR FEES. When a determination that an employer owes delinquent contributions, penalties, interest or fees becomes final, the Oklahoma Employment Security Commission shall be entitled to proceed by levy …

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 employe…

account overpayments. FORFEITURE OF TERMINATED EMPLOYER UNEMPLOYMENT TAX ACCOUNT OVERPAYMENTS. A. It is the fiduciary duty of the Oklahoma Employment Security Commission to return overpayments received in the employer's unemployment tax account. Upon the termination of the employ…

APPEALS TO DISTRICT COURT. After the administrative appeal hearing process provided for in Article III of this title is complete, any order, ruling or finding that directly affects an employer or the Oklahoma Employment Security Commission may be appealed by the affected entity t…

proceedings. PETITION FOR REVIEW AND TRANSCRIPT OF COMMISSION PROCEEDINGS. Within thirty (30) days after the date of mailing of the order, ruling, or finding complained of, the party desiring to appeal shall file in the office of the clerk of the district court of the county that…

COMMISSION'S CONCLUSIONS OF FACTS CONCLUSIVE. In any judicial review under this part the findings of the Commission, or its duly authorized representative, as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the cour…

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…

BOND IN LIEU OF CASH DEPOSIT. In lieu of the cash payment provided for in Section 3-405 of this title, the employer may file with the Commission a surety bond issued by an insurance company that is licensed by the Oklahoma Insurance Department to issue surety bonds in this state.…

PART CONSTRUED TO PROVIDE LEGAL REMEDY. This part shall be construed to provide a legal remedy by action at law in cases where any contribution, or the method of collection or enforcement thereof or any order, ruling, finding or judgment of the Commission or its duly authorized r…

LEVY ON ACCOUNTS. As used in Part 5 of Article 3 of the Employment Security Act of 1980: 1. "Bank" means any state bank or banking association, national bank or banking association, savings and loan company, credit union, or any other financial institution; 2. "Bank account" mean…

COMMISSION TO ISSUE WARRANTS. If any contribution imposed by the provisions of this act, or any portion of said contribution, be not paid before the same becomes delinquent, the Commission may immediately issue a warrant under its official seal, directed to the sheriff of any cou…

FILING WARRANT WITH COUNTY CLERK. The Commission may also file a copy of its warrant with the county clerk of the county or counties in which the employer has property and thereupon the county clerk shall index the warrant in the same manner as judgments using the name of the del…

FILED WARRANT IS LIEN. The filing of said warrant in the office of the county clerk of said county shall constitute and be evidence and notice of the state's lien upon the title to any interest in any real or personal property of the delinquent employer against whom such warrant …

SHERIFF TO EXECUTE WARRANT IN SAME MANNER AS JUDGMENT. Upon receiving such warrant the sheriff shall proceed to execute said warrant in all respects with like effect and in the same manner prescribed by law in respect to executions against property upon judgment of the court of r…

FAILURE OF SHERIFF TO EXECUTE WARRANT. If any sheriff shall refuse or neglect to levy upon and sell any real or personal property of any delinquent employer as directed by any warrant issued by the Commission, or shall refuse or neglect, on demand, to pay over to the Commission, …

STATE MAY BE MADE PARTY DEFENDANT. In any action involving the title to real estate, or the ownership or right to possession of personal property, the State of Oklahoma may be made a party defendant for the purpose of determining any lien claimed by it upon the property involved …

INJUNCTIONS. When any reports required under this act have not been filed or may be insufficient to furnish all the information required by the Commission, or when the contributions imposed by this act have not been paid, the Commission may institute, in the name of the State of …

APPOINTMENT OF RECEIVER. Upon a proper showing in any action under Section 3-507 that contributions are in danger of being lost or rendered uncollectible by reason of the mismanagement, dissipation or concealment of the property by the taxpayer and a request for the appointment o…

LEVY ON BANK ACCOUNTS. A. If any tax debtor shall fail to pay his or her indebtedness to the Oklahoma Employment Security Commission after the tax debtor has been notified of the amount due and demand for payment has been made, it shall be lawful for the Oklahoma Employment Secur…

ENFORCEMENT OF BANK LEVY. A. Any bank that fails or refuses to surrender any money or rights to money in a bank account subject to levy, upon being served with a Notice of Levy and supporting tax warrants of the Oklahoma Employment Security Commission, shall be liable to the Okla…

LEVY UPON EARNINGS OF TAX DEBTOR. A. If any tax debtor shall fail to pay his or her indebtedness to the Oklahoma Employment Security Commission after the tax debtor has been notified of the amount due and demand for payment has been made, it shall be lawful for the Oklahoma Emplo…

TREASURY OFFSET PROGRAM – DELINQUENT UNEMPLOYMENT TAXES. A. The Oklahoma Employment Security Commission shall be authorized to collect state unemployment tax indebtedness established pursuant to Article 3 of the Employment Security Act of 1980, through the Tax Offset Program of t…

ESTABLISHMENT OF UNEMPLOYMENT COMPENSATION FUND. There is hereby established as a special fund, separate and apart from all public moneys or funds of this state, the Unemployment Compensation Fund, which shall be administered by the Commission exclusively for the purpose of this …

STATE TREASURER CUSTODIAN OF FUND. The State Treasurer shall be ex officio the treasurer and custodian of the fund who shall administer such fund in accordance with the directions of the Commission and shall issue his warrants upon it in accordance with such rules as the Commissi…

STATE TREASURER TO MAINTAIN THREE ACCOUNTS. The State Treasurer shall maintain within the Fund three separate accounts: (1) a clearing account, (2) an unemployment trust fund account, and (3) a benefit account. Added by Laws 1980, c. 323, § 3-603, eff. July 1, 1980.

CLEARING ACCOUNT. All monies payable to the fund, upon receipt thereof by the Commission, shall be forwarded to the Treasurer who shall immediately deposit them in the clearing account. Refunds payable pursuant to this act shall be payable from the clearing account upon warrants …

UNEMPLOYMENT TRUST FUND. After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States of America to the credit of the account of this state in the unemployment trust fund, established and …

BENEFIT ACCOUNT. The benefit account shall consist of all moneys requisitioned from this state's account in the unemployment trust fund in the United States Treasury. Moneys in the clearing and benefit account may be deposited in any depository bank in which general funds of the …