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Oklahoma Statutes - Title 40. Labor Page 138 contribution payments by the employer, or if such adjustment cannot be made, the Commission shall refund from the fund, without interest, the amount erroneously paid. For like cause and within the same period, adjustment or refund may be so made on the Commission's own initiative. Added by Laws 1980, c. 323, § 3-304, eff. July 1, 1980. Amended by Laws 1992, c. 318, § 5, eff. July 1, 1992; Laws 1993, c. 219, § 19, eff. Sept. 1, 1993.

§40-3-305. Assessments. 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. Added by Laws 1980, c. 323, § 3-305, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 20, emerg. eff. June 25, 1981; Laws 1990, c. 333, § 8, emerg. eff. May 31, 1990; Laws 1992, c. 318, § 6, eff. July 1, 1992; Laws 1997, c. 30, § 16, eff. July 1, 1997; Laws 2006, c. 176, § 22, eff. July 1, 2006.

§40-3-306. Jeopardy assessments. 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 that: 1. An employer intends to depart or remove from the state, or conceal himself or any of his property subject to a lien for the payment of contributions; 2. An employer intends to discontinue business; or 3. An employer intends to do any other act tending to prejudice or render wholly or partially ineffectual proceedings to compute,