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Oklahoma Statutes - Title 40. Labor Page 141 §40-3-309. Collection of delinquent contributions, penalties, 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 to collect any delinquent contribution and to collect any penalty, interest or fees due and owing as a result of the delinquency. Provided, that upon proper application under the procedures outlined herein, the Assessment Board of the Oklahoma Employment Security Commission may issue an order continuing or modifying the levy for the collection of delinquent contributions, penalties, interest or fees. Added by Laws 1990, c. 333, § 11, emerg. eff. May 31, 1990. Amended by Laws 1993, c. 219, § 21, eff. Sept. 1, 1993; Laws 2012, c. 196, § 10, emerg. eff. May 8, 2012.

§40-3-310. Waiver of penalty or interest. 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. Added by Laws 1992, c. 318, § 12, eff. July 1, 1992. Renumbered from § 5-109 of this title by Laws 1993, c. 219, § 36, eff. Sept. 1, 1993. Amended by Laws 1994, c. 195, § 5, emerg. eff. May 16, 1994; Laws 2006, c. 176, § 23, eff. July 1, 2006.

§40-3-311. Forfeiture of terminated employer unemployment tax 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 employer's