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Oklahoma Statutes - Title 40. Labor Page 131 B. A redetermination shall be made within three (3) years of the last day of the month following the calendar quarter that is subject to the redetermination. C. Notice and appeal of a redetermination shall be governed by the provisions of Section 3-115 of Title 40 of the Oklahoma Statutes. Added by Laws 2007, c. 354, § 9, eff. Nov. 1, 2007.

§40-3-117. Findings of fact or law. 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 this act. The findings of fact or law, judgment, conclusion or final order of the Oklahoma Employment Security Commission or its representatives shall not be conclusive or binding in any separate or subsequent action or proceeding that does not involve the Oklahoma Employment Security Commission and shall not be used as evidence in any separate or subsequent action or proceeding in any other forum regardless of whether or not the prior action was between the same or related parties or involved the same facts. Added by Laws 2007, c. 354, § 10, eff. Nov. 1, 2007.

§40-3-118. Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.

§40-3-119. Repealed by Laws 2009, c. 2, § 9, emerg. eff. March 12, 2009.

§40-3-120. Required filings by professional employer organizations – 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 Employment Security Act of 1980 and the Rules of the Oklahoma Employment Security Commission under one of the following two options. The PEO may choose the option under which it will report and pay. All PEOs that do not exercise their option within the compliance date in subsections C and D of this section shall be assigned to option 1 below. All current client accounts and client accounts set up or acquired after the election shall be reported and paid according to the option elected by the PEO or the option assigned to the PEO if no election is made. The two options are as follows: 1. The PEO shall file quarterly tax returns to report the wages of all covered employees of all its clients and pay all contributions due on those wages under one account of the PEO; or