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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 40. LABOR

  § 40-3-310. Waiver of penalty or interest.  

Latest version.

  • 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.