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Oklahoma Statutes - Title 40. Labor Page 142 unemployment tax account, the Commission will issue a refund of any remaining credit balance that is equal to or greater than One Hundred Dollars ($100.00) by mailing it to the last address provided by the employer. If an employer's unemployment tax account has been terminated and has a credit balance that has been at that level for a period of one hundred eighty (180) days or more without a refund being requested from the employer, the Commission will reduce the balance of that unemployment tax account to zero (0) and consider the credit to be forfeited after the Commission has exercised its fiduciary duty. B. Once the Commission has completed its fiduciary duty in facilitating the return of the credit to the employer, based upon the most current mailing address provided by the employer, the Commission can assume its fiduciary duty is completed. If the refund of the overpayment is returned to the Commission, the employer shall consider the funds forfeited and will be prohibited from requesting the credit balance in the future. All returns of overpayment shall be returned to the clearing account as set forth in Section 3-604 of this title. Added by Laws 2021, c. 424, § 13, eff. Nov. 1, 2021. Amended by Laws 2023, c. 346, § 3, eff. Nov. 1, 2023.

§40-3-401. Appeals to district court. 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 to the district court of the county of residence, or principal place of business, of the employer; provided, however, if the employer is a nonresident of this state, then to the district court of Oklahoma County. Added by Laws 1980, c. 323, § 3-401, eff. July 1, 1980. Amended by Laws 2002, c. 452, § 23, eff. Nov. 1, 2002.

§40-3-402. Repealed by Laws 1998, c. 161, § 15, eff. July 1, 1998.

§40-3-403. Petition for review and transcript of Commission 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 has the proper jurisdiction, a Petition for Review specifying the grounds upon which the appeal is based. The Petition for Review shall set out the names of all parties to the case in the style of the case, which shall include: