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Oklahoma Statutes - Title 40. Labor Page 5 §40-3-121. Professional Employer Organizations – Transfer of experience history. ................................. 133 §40-3-201. Repealed by Laws 2024, c. 114, § 7, eff. Nov. 1, 2024. ............................................................ 133 §40-3-202. Termination of coverage. ........................................................................................................ 133 §40-3-203. Election by employer. .............................................................................................................. 134 §40-3-301. Penalty and interest on past-due contributions. ..................................................................... 135 §40-3-302. Collections. .............................................................................................................................. 136 §40-3-303. Priorities under legal dissolutions or distributions. ................................................................. 136 §40-3-304. Refunds. ................................................................................................................................... 137 §40-3-305. Assessments. ........................................................................................................................... 138 §40-3-306. Jeopardy assessments. ............................................................................................................ 138 §40-3-307. Remittances - Deposit of monies - Returned checks - Bogus check complaint. ...................... 139 §40-3-308. Perjury - Punishment. .............................................................................................................. 140 §40-3-309. Collection of delinquent contributions, penalties, interest or fees. ........................................ 141 §40-3-310. Waiver of penalty or interest. ................................................................................................. 141 §40-3-311. Forfeiture of terminated employer unemployment tax account overpayments. ................... 141 §40-3-401. Appeals to district court. ......................................................................................................... 142 §40-3-402. Repealed by Laws 1998, c. 161, § 15, eff. July 1, 1998. ........................................................... 142 §40-3-403. Petition for review and transcript of Commission proceedings. ............................................. 142 §40-3-404. Commission's conclusions of facts conclusive. ........................................................................ 143 §40-3-405. Deposit of assessment required. ............................................................................................. 143 §40-3-406. Bond in lieu of cash deposit. .................................................................................................... 144 §40-3-407. Repealed by Laws 2005, c. 182, § 15, eff. Nov. 1, 2005. .......................................................... 144 §40-3-408. Part construed to provide legal remedy. ................................................................................. 144 §40-3-500. Levy on accounts. .................................................................................................................... 144 §40-3-501. Commission to issue warrants. ................................................................................................ 145 §40-3-502. Filing warrant with county clerk. ............................................................................................. 145 §40-3-503. Filed warrant is lien. ................................................................................................................ 146 §40-3-504. Sheriff to execute warrant in same manner as judgment. ...................................................... 146 §40-3-505. Failure of sheriff to execute warrant. ...................................................................................... 147 §40-3-506. State may be made party defendant. ...................................................................................... 147 §40-3-507. Injunctions. .............................................................................................................................. 148 §40-3-508. Appointment of receiver. ........................................................................................................ 148 §40-3-509. Levy on bank accounts. ............................................................................................................ 148 §40-3-510. Enforcement of bank levy. ....................................................................................................... 149 §40-3-511. Levy upon earnings of tax debtor. ........................................................................................... 149 §40-3-512. Treasury offset program – Delinquent unemployment taxes. ................................................ 151 §40-3-601. Establishment of unemployment compensation fund. ........................................................... 152 §40-3-602. State Treasurer custodian of fund. .......................................................................................... 152 §40-3-603. State Treasurer to maintain three accounts. ........................................................................... 153 §40-3-604. Clearing account. ..................................................................................................................... 153 §40-3-605. Unemployment trust fund. ...................................................................................................... 153 §40-3-606. Benefit account. ....................................................................................................................... 153 §40-3-607. Requisitions from unemployment trust account. .................................................................... 154 §40-3-608. Expenditures not subject to specific appropriation requirements. ......................................... 154 §40-3-609. Discontinuance of unemployment trust fund. ........................................................................ 154 §40-3-610. Management of funds of unemployment trust fund. ............................................................. 155 §40-3-701. Applicability. ............................................................................................................................ 155 §40-3-702. Payments by the state subdivisions and instrumentalities in lieu of contributions. ............... 155 §40-3-703. Benefits and extended benefits paid from unemployment security fund. ............................. 156 §40-3-704. Benefits based on wages paid both by the state and other employers. ................................. 156 §40-3-705. Election to become liable for reimbursement payments. ....................................................... 156 §40-3-706. Benefits that do not apply in the computation of state experience factor. ............................ 157 §40-3-707. State pledge. ............................................................................................................................ 157