reglab/housing_qa huggingface dataset:
40 OK Stat § 40-3-114 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-114. Estimate of Financial Condition of Fund - Surcharge.

|ESTIMATE OF FINANCIAL CONDITION OF FUND - SURCHARGE. Prior to the beginning of each calendar quarter, the Oklahoma Employment Security Commission shall prepare an estimate of the financial condition of the fund for the quarter. If the estimate for any quarter shows a balance at any time during the quarter of less than Twenty-five Million Dollars ($25,000,000.00), the Commission shall assess and collect a surcharge for that calendar quarter in an amount sufficient to keep the balance at Twenty-five Million Dollars ($25,000,000.00), except as otherwise provided in this section. |The surcharge shall be charged to each employer in proportion to the employer’s total tax liability as of the last completed quarter for the current calendar year and shall not exceed thirty-three and one-third percent (33 1/3%) per taxable year.In a state of emergency declared by the Governor, the Oklahoma Legislature, the United States President or the U.S. Congress, the Commission shall have the following authority:1. If a state of emergency directly and adversely impacts the fund and if the estimate for any quarter in a declared state of emergency shows a balance at any time during the quarter of less than Twenty-five Million Dollars ($25,000,000.00), the Commission shall have authority to:a.claim up to twenty-five percent (25%) of the federal emergency relief funds made available to the state, if any,b.decrease the surcharge to be charged to each employer to a percentage rate that is sufficient to bring the balance of the fund to Twenty-five Million Dollars ($25,000,000.00),c.borrow federal funds in amounts determined necessary by the Commission,d.allow the balance of the fund to remain less than Twenty-five Million Dollars ($25,000,000.00) but not less than Ten Million Dollars ($10,000,000.00), ore.use any combination of the provisions of subparagraph a, b, c or d of this subsection to supplement the fund; and2. When a state of emergency does not directly impact the fund, the Commission shall adhere to the required duty to assess and collect a surcharge for that calendar quarter in an amount sufficient to keep the fund balance at Twenty-five Million Dollars ($25,000,000.00).Added by Laws 1983, c. 270, § 14, emerg. eff. June 23, 1983. Amended by Laws 1986, c. 205, § 9, emerg. eff. June 6, 1986; Laws 1992, c. 318, § 4, eff. July 1, 1992; Laws 2021, c. 56, § 2, eff. July 1, 2021.
40 OK Stat § 40-3-116 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-116. Reconsideration of determination.

|RECONSIDERATION OF DETERMINATION. |A. The Oklahoma Employment Security Commission may reconsider a determination of the basis of:1. An error in computation;2. An error in identity;3. Misrepresentation of material facts;4. Mistake of material facts;5. An error in interpretation or application of the law; or6. A timely request made pursuant to paragraph 2 of subsection B of Section 3-115 of Title 40 of the Oklahoma Statutes.B. A redetermination shall be made within three (3) years of the last day of the month following the calendar quarter that is subject to the redetermination.C. Notice and appeal of a redetermination shall be governed by the provisions of Section 3-115 of Title 40 of the Oklahoma Statutes.Added by Laws 2007, c. 354, § 9, eff. Nov. 1, 2007.
40 OK Stat § 40-3-117 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-117. Findings of fact or law.

|FINDINGS OF FACT OR LAW. |Any findings of fact or law, judgment, conclusion or final order made by the Oklahoma Employment Security Commission or its representatives under Article 3 of the Employment Security Act of 1980 shall be conclusive and binding for all purposes concerning this act. The findings of fact or law, judgment, conclusion or final order of the Oklahoma Employment Security Commission or its representatives shall not be conclusive or binding in any separate or subsequent action or proceeding that does not involve the Oklahoma Employment Security Commission and shall not be used as evidence in any separate or subsequent action or proceeding in any other forum regardless of whether or not the prior action was between the same or related parties or involved the same facts.Added by Laws 2007, c. 354, § 10, eff. Nov. 1, 2007.
40 OK Stat § 40-3-118 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-118. Electronic unemployment tax filing and payment.

|By December 31, 2008, the Oklahoma Employment Security Commission shall provide a method for employers to file the Employer’s Quarterly Contributions and Wage Report for Oklahoma state unemployment taxes through the Internet. The Oklahoma Employment Security Commission shall also provide by December 31, 2008, a method for employers to pay Oklahoma state unemployment taxes through an electronic payment system utilizing the Internet. |Added by Laws 2008, c. 67, § 1, emerg. eff. April 22, 2008.
40 OK Stat § 40-3-121 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-121. Professional Employer Organizations – Transfer of experience history.

|PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE HISTORY. |If a Professional Employer Organization, or PEO, chooses the option to file quarterly tax returns under the account assigned to its client pursuant to paragraph 2 of subsection A of Section 3-120 of this title, and if the client has an experience history from a previous account assigned to that client that can be used in calculating an earned tax rate pursuant to the provisions of Article 3, Part 1, of the Employment Security Act of 1980, then that experience history shall be transferred to the account assigned to that client as a coemployer of that PEO. In addition, if taxable wages were reported by a client in a previous account of the client within the calendar year in which the PEO coemployer account is set up, then the PEO coemployer account shall be given credit for the taxable wages paid on each employee in the immediately previous account under which client wages were reported.Added by Laws 2016, c. 287, § 12, eff. Nov. 1, 2016. Amended by Laws 2017, c. 345, § 5, eff. July 1, 2017.
40 OK Stat § 40-3-201 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-201. Employer for any part of year deemed employer for entire year.

|EMPLOYER FOR ANY PART OF YEAR DEEMED EMPLOYER FOR ENTIRE YEAR. Except as provided in Section 3-203, any employing unit which is or becomes an employer subject to this act within any calendar year shall be deemed to be an employer during the whole of such calendar year. |Added by Laws 1980, c. 323, § 3-201, eff. July 1, 1980.
40 OK Stat § 40-3-202 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-202. Termination of coverage.

|TERMINATION OF COVERAGE. |Termination of coverage with respect to 1977 or prior years shall be determined in accordance with provisions applicable to those years. Except as otherwise provided in Section 3-203 of this title, an employing unit shall cease to be an employer subject to this act only as of the first day of any calendar year and only if it files with the Commission, during January of such year, a written application for termination of coverage, and the Commission finds that there were (1) no calendar quarter within the preceding calendar year in which such employing unit paid for service in employment wages of One Thousand Five Hundred Dollars ($1,500.00) or more or (2) no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed one or more individuals in employment subject to this act; provided further that religious, charitable, educational or other organizations covered under paragraph 8 of Section 1-208 of this title shall be so terminated if the Commission finds that there were no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed four or more individuals in employment subject to this act. Provided further that agricultural labor as covered under paragraph 10 of Section 1-208 of this title shall be so terminated if the Commission finds that there were (1) no calendar quarter within the preceding calendar year in which such employing unit paid wages of Twenty Thousand Dollars ($20,000.00) or more, or (2) no twenty (20) different days, each day being in a different calendar week within the preceding calendar year, within which such employing unit employed ten (10) or more individuals in employment subject to this act; provided further that domestic service as covered under paragraph 11 of Section 1-208 of this title shall be terminated if the Commission finds that there were no calendar quarters within the preceding calendar year in which such employing unit paid wages of One Thousand Dollars ($1,000.00) or more. Provided, however, that if the Federal Congress shall, by amendment to the Federal Unemployment Tax Act, redefine the term employer to include employing units not qualified as employers under this section, all of the provisions of this act shall be applicable to such employing units. For the purposes of this section, the two or more employing units mentioned in paragraph 2, 3 or 4 of Section 1-208 of this title shall be treated as a single employing unit.Added by Laws 1980, c. 323, § 3-202, eff. July 1, 1980. Amended by Laws 2005, c. 182, § 9, eff. Nov. 1, 2005.
40 OK Stat § 40-3-301 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-301. Penalty and interest on past-due contributions.

|PENALTY AND INTEREST ON PAST-DUE CONTRIBUTIONS. |A. If contributions are not paid on the date on which they are due and payable as prescribed by the Oklahoma Employment Security Commission, the whole or part thereafter remaining unpaid shall bear interest at the rate of one percent (1%) per month for each month or fraction thereof from and after such date until payment is received by the Commission. The date on which payment of contributions is deemed to have been received may be determined by such rules as the Commission may prescribe.B. If any employer fails or refuses to file contribution and wage reports required under the provisions of this act within fifteen (15) days after written notice has been mailed to the employer by the Commission or its representative regardless whether or not any wages or taxable wages were paid, there shall accrue a penalty of One Hundred Dollars ($100.00) and in addition to such penalty, there shall be a penalty of ten percent (10%) added to the total contributions due, collected and paid. Such penalties shall be in addition to any interest due. The provisions of this subsection shall not apply to employers that are subject to subsection B of Section 3-806 of this title.Added by Laws 1980, c. 323, § 3-301, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 17, eff. July 1, 1981; Laws 1990, c. 333, § 7, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 16, eff. Sept. 1, 1993; Laws 2006, c. 176, § 21, eff. July 1, 2006.
40 OK Stat § 40-3-302 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-302. Collections.

|COLLECTIONS. A. If any employer defaults in any payment of contributions, interest, penalty or fees thereon, the amount due may be collected by civil action in the name of the State of Oklahoma. Civil actions brought under this section to collect contributions, interest, penalty or fees thereon from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this act. |B. The courts of this state shall in like manner entertain actions to collect contributions, interest, penalty or fees thereon for which liability has accrued under the unemployment compensation law of any other state or of the federal government.C. No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state which has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions, interest, penalties and fees under this act or substituting any collection procedure for those prescribed in this act.Added by Laws 1980, c. 323, § 3-302, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 18, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 17, eff. Sept. 1, 1993.
40 OK Stat § 40-3-303 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-303. Priorities under legal dissolutions or distributions.

|PRIORITIES UNDER LEGAL DISSOLUTIONS OR DISTRIBUTIONS. In the event of any distribution of an employer's assets pursuant to an order of any court or under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceedings, all contributions, interest, penalties and fees imposed by the provisions of this act are hereby declared to constitute a lien in favor of the state upon all franchises, property, and the rights to property, whether real or personal, then belonging to or thereafter acquired by the person, firm, corporation, partnership or association owing the contribution, whether such property is employed by such person, firm, corporation, partnership or association in the prosecution of business, or is in the hands of an assignee, trustee, or receiver for the benefit of creditors, from the date of the filing by the Commission of a notice of claim of said lien in the office of the county clerk of the county in which such property is located. Said lien shall be in addition to any lien accrued by the filing of a tax warrant as provided in this act. Said lien shall be prior, superior and paramount to all other liens, or encumbrances of whatsoever kind or character, attaching to any of said property subsequent to the filing of such notice of claim of lien, except liens for other taxes, in which event said lien shall be coequal, and claims for wages of not more than Two Hundred Fifty Dollars ($250.00) to each claimant, earned within six (6) months of the commencement of any proceeding distributing an employer's assets pursuant to an order of the court under the laws of this state. Said lien shall continue until the amount of contribution, interest, penalty and fees due and owing, and interest subsequently accruing thereon, is paid. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Act of 1898, as amended, contributions then or thereafter due shall be entitled to such priority as is provided in that act for taxes due any state of the United States. |Added by Laws 1980, c. 323, § 3-303, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 19, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 18, eff. Sept. 1, 1993.
40 OK Stat § 40-3-304 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-304. Refunds.

|REFUNDS. If not later than three (3) years after the date on which a specific report or return was required to be filed, an employer, who has paid all amounts owing for that specific quarter, may make application for an adjustment in connection with that report or payment, or for a refund thereof because an adjustment cannot be made, and if the Commission shall determine that payment of the contributions, interest, penalty fees or any portion thereof was erroneous, the Commission shall allow such employer to make an adjustment thereof, without interest, in connection with subsequent 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 OK Stat § 40-3-305 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§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 OK Stat § 40-3-307 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-307. Remittances - Deposit of monies - Returned checks - Bogus check complaint.

|A. All remittance under Section 1-101 et seq. of this title shall be made payable to the Oklahoma Employment Security Commission at Oklahoma City, Oklahoma, by automatic clearinghouse (ACH) debit/credit, financial institution, draft, check, cashier's check, electronic fund transfer, credit card, money order or money, and the Commission shall issue its receipt, for cash or money payment, to the payor. No remittance other than cash shall be in final discharge of liability due the Commission unless and until it shall have been paid in cash. All monies collected shall be deposited with the State Treasurer. There shall be assessed, in addition to any other penalties provided for by law, an administrative service fee of Twenty-five Dollars ($25.00) on each check returned to the Commission or any agent thereof by reason of the refusal of the financial institution upon which such check was drawn to honor the same. There shall be assessed, in addition to any other penalties provided for by law, an administrative service fee of Twenty-five Dollars ($25.00) on each electronic fund transfer that fails due to insufficient funds in the payor's account. |B. Upon the return of any check by reason of the refusal of the financial institution upon which such check was drawn to honor the same, the Commission may file a bogus check complaint with the appropriate district attorney who shall refer the complaint to the Bogus Check Restitution Program established by Section 111 of Title 22 of the Oklahoma Statutes. Funds collected through the program after collection of the fee authorized by Section 114 of Title 22 of the Oklahoma Statutes for deposit in the Bogus Check Restitution Program Fund in the county treasury shall be transmitted to the Commission and credited to the liability for which the returned check was drawn along with the administrative service fee provided by this section.Added by Laws 1990, c. 333, § 9, emerg. eff. May 31, 1990. Amended by Laws 2011, c. 256, § 13; Laws 2021, c. 424, § 12, eff. Nov. 1, 2021.
40 OK Stat § 40-3-308 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§40-3-308. Perjury - Punishment.

|Any person, or member of any firm or association, or any officer, agent, or employee of any corporation, who shall knowingly make false answer to any question which may be put to him by the Oklahoma Employment Security Commission, touching the business or property of any such person, firm, association, or corporation, or the valuation thereof, or who shall make or present any false statement filed with said Commission or required to be filed by this title or by any state unemployment compensation law, shall be guilty of perjury, and upon conviction, shall be punished as provided for in Section 4-506 of Title 40 of the Oklahoma Statutes. |Added by Laws 1990, c. 333, § 10, emerg. eff. May 31, 1990.
40 OK Stat § 40-3-309 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§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 OK Stat § 40-3-310 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§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; or3. 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 OK Stat § 40-3-311 (2021)
2021 Oklahoma Statutes|Title 40. Labor|§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 unemployment tax account, the Commission will issue a refund of any remaining credit balance 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 Title 40 of the Oklahoma Statutes.Added by Laws 2021, c. 424, § 13, eff. Nov. 1, 2021.