reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 40. Labor › §40-3-203. Election by employer.

ELECTION BY EMPLOYER.
A. An employing unit, not otherwise subject to the Employment Security Act of 1980, which files with the Oklahoma Employment Security Commission its written election to become an employer subject hereto for not less than two (2) calendar years shall, with the written approval of the election by the Commission, become an employer subject hereto to the same extent as all other employers, as of the date stated in the approval, and shall cease to be subject hereto as of January 1 of any calendar year subsequent to the two (2) required calendar years, only if during January of that year it has filed with the Commission a written application for termination of coverage as provided in this section.
B. Any employing unit for which services that do not constitute employment as defined in the Employment Security Act of 1980 are performed may file with the Commission a written election that all such services with respect to which payments are not required under an employment security law of any other state or of the federal government and which are performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment by an employer for all the purposes of the Employment Security Act of 1980 for not less than two (2) calendar years. Upon the written approval of the election by the Commission, the services shall be deemed to constitute employment subject to the Employment Security Act of 1980 from and after the date stated in the approval. The services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to the two (2) required calendar years, only if during January of that year the employing unit has filed with the Commission a written application for termination of the coverage.
C. The Commission may terminate the election of an employer or employing unit made pursuant to subsection A or B of this section at any time the Commission determines that the employer or employing unit is not abiding by all requirements of the Employment Security Act of 1980 and the rules for the administration of that act, or if the employer or employing unit that has made an election for coverage becomes delinquent in the payment of its unemployment tax contributions, interest, penalties or fees.
D. If the Commission makes a determination that an application of an employer or employing unit submitted under subsections A or B of this section should be denied, or that a voluntary election should be terminated under subsection C of this section, the Commission shall notify the affected employer or employing unit in writing. The notification of the determination shall be delivered to the employer, or mailed to the employer's last-known address.
E. A determination made under this section may be appealed pursuant to the provisions of Section 3-115 of this title.
Added by Laws 1980, c. 323, § 3-203, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 15, eff. Sept. 1, 1993; Laws 1997, c. 30, § 19, eff. July 1, 1997; Laws 2006, c. 176, § 20, eff. July 1, 2006.
2023 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 of whether or not any wages or taxable wages were paid, there shall accrue a penalty of Two Hundred Dollars ($200.00). 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, operative 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; Laws 2023, c. 346, § 2, eff. Nov. 1, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
C. The Commission shall promulgate rules for the deadlines of payment of unemployment taxes and the method of payment.
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; Laws 2022, c. 360, § 20, eff. Nov. 1, 2022.
2023 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.
2023 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.
2023 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; 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.
2023 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 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.
2023 Oklahoma Statutes › Title 40. Labor › §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.
2023 Oklahoma Statutes › Title 40. Labor › §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:
1. The petitioner or entity filing the petition;
2. The Assessment Board as a respondent; and
3. All other parties in the proceeding before the Assessment Board as respondents.
If a Petition for Review is not filed within the time allowed by this section, the administrative order, ruling or finding will become final and the district court will not have jurisdiction to consider the appeal. The appealing party shall serve a file-stamped copy of the Petition for Review on all opposing parties or their attorneys and the Director of the Appellate Division of the Oklahoma Employment Security Commission. The Director of the Appellate Division shall then cause a certified transcript of the hearing to be made which shall consist of all testimony of the parties, all documentary evidence and other evidence introduced at the hearing, and all decisions, judgments, or orders rendered as a result of the hearing. The Director of the Appellate Division shall then cause the certified transcript to be filed in the appropriate district court within sixty (60) days of receipt of the Petition for Review. Copies of the transcript shall be mailed by the Director of the Appellate Division to all parties named in the style of the case on the Petition for Review.
Added by Laws 1980, c. 323, § 3-403, eff. July 1, 1980. Amended by Laws 1998, c. 161, § 12, eff. July 1, 1998; Laws 2007, c. 354, § 11, eff. Nov. 1, 2007; Laws 2013, c. 71, § 13, eff. Nov. 1, 2013.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-404. Commission's conclusions of facts conclusive.

COMMISSION'S CONCLUSIONS OF FACTS CONCLUSIVE. In any judicial review under this part the findings of the Commission, or its duly authorized representative, as to the facts, if supported by evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law.
Added by Laws 1980, c. 323, § 3-404, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-405. Deposit of assessment required.

DEPOSIT OF ASSESSMENT REQUIRED.
As a condition precedent to the right of an employer to prosecute an appeal, and as a jurisdictional prerequisite of the district court to entertain the appeal, it is specifically provided that, if the appeal be from an order, judgment, finding, or ruling of the Oklahoma Employment Security Commission or its duly authorized representative, the employer shall pay to the Commission all amounts owing in the employer’s account. Any amounts so paid shall, pending the final determination of the appeal, be reflected by the Commission in the employer’s account, and if, upon a final determination of the appeal the order of the Commission is reversed or modified and it is determined that the contribution or part thereof was erroneously assessed, or the contributions, penalties, interest or fees should not be owed to the Commission, the amount paid by the employer shall be refunded to the employer by the Commission.
Added by Laws 1980, c. 323, § 3-405, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 22, eff. Sept. 1, 1993; Laws 2002, c. 452, § 24, eff. Nov. 1, 2002.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-406. Bond in lieu of cash deposit.

BOND IN LIEU OF CASH DEPOSIT. In lieu of the cash payment provided for in Section 3-405 of this title, the employer may file with the Commission a surety bond issued by an insurance company that is licensed by the Oklahoma Insurance Department to issue surety bonds in this state. The surety bond must be issued in an amount that is double the amount of the contribution, penalties, interest and fees assessed or owing, and include the conditions that the employer will faithfully and diligently prosecute the appeal to a final determination, and, in the event the order, judgment, ruling or finding of the Commission or its duly authorized representative be affirmed on appeal, will pay the contributions, interest, penalty, costs and fees assessed against, or owing by, the employer.
Added by Laws 1980, c. 323, § 3-406, eff. July 1, 1980. Amended by Laws 1992, c. 318, § 7, eff. July 1, 1992; Laws 1993, c. 219, § 23, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-408. Part construed to provide legal remedy.

PART CONSTRUED TO PROVIDE LEGAL REMEDY. This part shall be construed to provide a legal remedy by action at law in cases where any contribution, or the method of collection or enforcement thereof or any order, ruling, finding or judgment of the Commission or its duly authorized representative, is complained of or is sought to be enjoined in any action in any court of this state or the United States of America.
Added by Laws 1980, c. 323, § 3-408, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-500. Levy on accounts.

LEVY ON ACCOUNTS.
As used in Part 5 of Article 3 of the Employment Security Act of 1980:
1. "Bank" means any state bank or banking association, national bank or banking association, savings and loan company, credit union, or any other financial institution;
2. "Bank account" means any checking or savings account the tax debtor has with any bank;
3. “Contract proceeds” means any payment or exchange of assets due to a tax debtor from any contract the tax debtor is a party to or a beneficiary of;
4. “Contracting entity” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes money to a tax debtor due to the provisions of a contract the entity is bound by;
5. “Earnings” means any form of payment to any individual including, but not limited to, salary, wages, commissions, or other compensation;
6. “Employer” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes earnings to a tax debtor; and
7. “Tax debtor” means any person, partnership, corporation, limited liability company or legal entity of any kind that owes the Oklahoma Employment Security Commission any amount for delinquent state unemployment taxes, interest, penalties, fees or surcharge.
Added by Laws 2012, c. 196, § 11, emerg. eff. May 8, 2012.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-501. Commission to issue warrants.

COMMISSION TO ISSUE WARRANTS. If any contribution imposed by the provisions of this act, or any portion of said contribution, be not paid before the same becomes delinquent, the Commission may immediately issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell any real or personal property of any delinquent employer found within his county for the payment of the delinquent contribution, interest, penalty and fees and the cost of executing the warrant, and to return such warrant to the Commission, and to pay it any moneys collected by virtue thereof, by a time to be therein specified, not more than sixty (60) days from the date of the warrant.
Added by Laws 1980, c. 323, § 3-501, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 21, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 24, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-502. Filing warrant with county clerk.

FILING WARRANT WITH COUNTY CLERK. The Commission may also file a copy of its warrant with the county clerk of the county or counties in which the employer has property and thereupon the county clerk shall index the warrant in the same manner as judgments using the name of the delinquent employer named in the warrant, a short name for the contribution, or tax imposed, and the amount of the contributions, interest, penalty and fees for which the warrant was issued, and the date upon which the copy was filed, and shall index the warrant against the real property described therein, if any is described. If the county clerk charges a fee for the filing of the warrant, the Commission may add the amount of the fee to the indebtedness owing by the delinquent employer named in the warrant.
Added by Laws 1980, c. 323, § 3-502, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 22, emerg. eff. June 25, 1981; Laws 1993, c. 219, § 25, eff. Sept. 1, 1993; Laws 1995, c. 340, § 19, eff. July 1, 1995.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-503. Filed warrant is lien.

FILED WARRANT IS LIEN. The filing of said warrant in the office of the county clerk of said county shall constitute and be evidence and notice of the state's lien upon the title to any interest in any real or personal property of the delinquent employer against whom such warrant is issued. Such lien shall be in addition to any and all other liens existing in favor of the state to secure the payment of such unpaid contribution, interest, penalty, fees and costs, and such lien shall be paramount and superior to all other liens of whatsoever kind or character, attaching to any of said property subsequent to the date of such recording and shall be in addition to any other lien provided for in this act. This lien on personal property shall be permanent and continuing without any requirement for executions under Section 735 of Title 12 of the Oklahoma Statutes or any other similar statute. This lien on personal property of the State of Oklahoma shall continue until the amount of the tax, contribution, penalty, interest and fees are paid. This lien shall continue on real property until released by payment or for a maximum of ten (10) years after the date of its filing.
Added by Laws 1980, c. 323, § 3-503, eff. July 1, 1980. Amended by Laws 1981, c. 259, § 23, emerg. eff. June 25, 1981; Laws 1982, c. 81, § 1; Laws 1993, c. 219, § 26, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-504. Sheriff to execute warrant in same manner as judgment.

SHERIFF TO EXECUTE WARRANT IN SAME MANNER AS JUDGMENT. Upon receiving such warrant the sheriff shall proceed to execute said warrant in all respects with like effect and in the same manner prescribed by law in respect to executions against property upon judgment of the court of record; and such sheriff shall execute and deliver to the purchaser a bill of sale or deed, as the case may be. Any purchaser, other than the State of Oklahoma, shall be entitled, upon application to the court having jurisdiction of the property, to have confirmation (the procedure for which shall be the same as is now provided for the confirmation of a sale under execution) of such sale prior to the issuance of a bill of sale or deed. The State of Oklahoma shall be authorized to make bids at any such sale to the amount of contributions, penalties, interest, costs and fees accrued. In the event such bid is successful, the sheriff shall issue a proper muniment of title to the Commission, which said Commission shall hold such title for the use and benefit of the State of Oklahoma; and any delinquent employer, or transferee of such delinquent employer, shall have the right, at any time within one (1) year from the date of such sale, to redeem such property, upon the payment of all contributions, penalties, interest, costs and fees accrued to the date of redemption. Such applicant shall not be entitled to a credit upon such contributions, penalties, interest, costs and fees, by reason of any revenue that might have accrued to the State of Oklahoma or other purchaser under sale prior to such redemption. After the expiration of the period of redemption herein provided, the State of Oklahoma may sell such property at public auction, upon giving thirty (30) days' notice, published in a newspaper of general circulation in the county where such property is located, to the highest and best bidder for cash; and upon a sale had thereof, or when a redemption is made, the Commission for and on behalf of the State of Oklahoma shall issue its bill of sale or quit claim deed to the successful bidder or to the redemptioner. The sheriff shall be entitled to the same fee for his services in executing the warrant, as he would be entitled to receive if he were executing an execution issued by the court clerk of said county upon a judgment of a court of record.
Added by Laws 1980, c. 323, § 3-504, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 27, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-505. Failure of sheriff to execute warrant.

FAILURE OF SHERIFF TO EXECUTE WARRANT. If any sheriff shall refuse or neglect to levy upon and sell any real or personal property of any delinquent employer as directed by any warrant issued by the Commission, or shall refuse or neglect, on demand, to pay over to the Commission, its representatives or attorneys, all moneys by him collected or received under any warrant issued by the said Commission, at any time after collecting or receiving the same, such sheriff or other officer shall, upon motion of the Commission in court, and after thirty (30) days' notice thereof, in writing, be amerced in the amount for which any such warrant was issued, together with all penalties and costs and with an additional penalty of ten percent (10%) thereon, to and for the use of the State of Oklahoma. Every surety of any sheriff or officer shall be made a party to the judgment rendered as aforesaid against the sheriff or other officer.
Added by Laws 1980, c. 323, § 3-505, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-506. State may be made party defendant.

STATE MAY BE MADE PARTY DEFENDANT. In any action involving the title to real estate, or the ownership or right to possession of personal property, the State of Oklahoma may be made a party defendant for the purpose of determining any lien claimed by it upon the property involved therein; and in any such action, service of summons upon the Commission or any member thereof shall be a sufficient service and binding upon the State of Oklahoma.
Added by Laws 1980, c. 323, § 3-506, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-507. Injunctions.

INJUNCTIONS. When any reports required under this act have not been filed or may be insufficient to furnish all the information required by the Commission, or when the contributions imposed by this act have not been paid, the Commission may institute, in the name of the State of Oklahoma, upon the relation of the Commission, any necessary action or proceeding to enjoin such persons, firm, association or corporation from continuing operations until such reports have been filed or contributions paid as required, and in all proper cases injunction shall be issued without a bond being required from the state.
Added by Laws 1980, c. 323, § 3-507, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-508. Appointment of receiver.

APPOINTMENT OF RECEIVER. Upon a proper showing in any action under Section 3-507 that contributions are in danger of being lost or rendered uncollectible by reason of the mismanagement, dissipation or concealment of the property by the taxpayer and a request for the appointment of a receiver for the management of the taxpayer is made, a receiver shall be appointed.
Added by Laws 1980, c. 323, § 3-508, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-509. Levy on bank accounts.

LEVY ON BANK ACCOUNTS.
A. If any tax debtor shall fail to pay his or her indebtedness to the Oklahoma Employment Security Commission after the tax debtor has been notified of the amount due and demand for payment has been made, it shall be lawful for the Oklahoma Employment Security Commission to collect the amount owed by levy upon any bank account of the tax debtor.
B. To levy upon a tax debtor's bank account, the Oklahoma Employment Security Commission must serve a Notice of Levy on the bank in which the tax debtor has an account, along with the tax warrants covering all calendar quarters in which the tax debtor owes unemployment taxes, interest, penalty, fees, or surcharge.
C. Service of the Notice of Levy and tax warrants shall be made on the bank in the same manner as provided in Section 2004 of Title 12 of the Oklahoma Statutes for service of process in civil actions.
D. Upon receiving the Notice of Levy and any tax warrants issued against the tax debtor, the bank shall deliver all of the tax debtor's interest in the money in the tax debtor's bank account at the time of the service of the levy, subject to the banker's lien or right of setoff, or any other priority claim of the bank, up to the amount of indebtedness indicated on the tax warrants plus accrued interest pursuant to subsection A of Section 3-301 of Title 40 of the Oklahoma Statutes and any fees for service of process, to the representative of the Commission indicated on the Notice of Levy. The delivery of this money shall occur within ten (10) days of the date of service of the Notice of Levy.
E. If there is no money in the tax debtor's bank account at the time the Notice of Levy is served, or if the bank account has been closed, an officer of the bank on which the Notice of Levy is served shall make a statement to that effect on the Notice of Levy. The statement must be notarized and returned to the representative of the Oklahoma Employment Security Commission named in the Notice of Levy.
F. The Sheriff's Department that serves the Notice of Levy on the bank shall be entitled to a service fee of Fifty Dollars ($50.00) that is to be paid by the Oklahoma Employment Security Commission and added to the tax debtor's indebtedness as a fee in the latest calendar quarter for which the tax debtor has any type of indebtedness.
Added by Laws 1992, c. 318, § 9, eff. July 1, 1992. Amended by Laws 2012, c. 196, § 12, emerg. eff. May 8, 2012.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-510. Enforcement of bank levy.

ENFORCEMENT OF BANK LEVY. A. Any bank that fails or refuses to surrender any money or rights to money in a bank account subject to levy, upon being served with a Notice of Levy and supporting tax warrants of the Oklahoma Employment Security Commission, shall be liable to the Oklahoma Employment Security Commission in a sum equal to the amount of money or rights to money not so surrendered, but not exceeding the amount of the tax debtor's indebtedness for the collection of which the levy has been made, together with accrued interest pursuant to subsection A of Section 3-301 of this title, and the cost of service of the Notice of Levy. Any amount recovered under this subsection shall be credited against the liability for taxes, interest, penalty, fees, and surcharge, for the collection of which the levy was made.
B. Any bank in possession of money or rights to money subject to levy, upon which a levy has been made, that surrenders such money or rights to money to the Oklahoma Employment Security Commission shall be discharged from any obligation or liability to the tax debtor and any other person or entity with respect to such money or rights to money arising from the surrender or payment.
Added by Laws 1992, c. 318, § 10, eff. July 1, 1992.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-512. Treasury offset program – Delinquent unemployment taxes.

TREASURY OFFSET PROGRAM – DELINQUENT UNEMPLOYMENT TAXES.
A. The Oklahoma Employment Security Commission shall be authorized to collect state unemployment tax indebtedness established pursuant to Article 3 of the Employment Security Act of 1980, through the Tax Offset Program of the U.S. Department of the Treasury pursuant to 26 U.S.C., Section 6402(f) and 31 CFR, Section 285.8.
B. Before submitting an indebtedness to the U.S. Department of the Treasury for collection through the Tax Offset Program, the Oklahoma Employment Security Commission shall notify the debtor in writing of the amount of the debt and the time period the indebtedness accrued. The notification shall give the debtor sixty (60) days from the date of mailing of the notice to present evidence to the Commission that all or a part of the indebtedness is not legally enforceable or is otherwise invalid.
C. If the debtor responds to the notice by presenting evidence, the Commission shall evaluate the evidence and review its records of the indebtedness. Based on this evaluation and review, the Commission may modify the amount of the indebtedness. Once the evaluation and review process is complete, the indebtedness shall be submitted to the U.S. Department of Treasury for collection through the Tax Offset Program.
D. If no evidence is presented by the debtor within the sixty-day time period allowed by the notice, the amount of the indebtedness will be submitted to the U.S. Department of the Treasury for collection through the Tax Offset Program.
E. If the Oklahoma Employment Security Commission receives an erroneous payment from the U.S. Department of the Treasury, the Oklahoma Employment Security Commission shall return the payment to the U.S. Department of the Treasury. If the money that was erroneously paid to the Oklahoma Employment Security Commission had been credited to a state unemployment tax indebtedness, that indebtedness shall be reinstated to the amount that existed before the payment was credited.
Added by Laws 2015, c. 249, § 16, eff. Nov. 1, 2015.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-601. Establishment of unemployment compensation fund.

ESTABLISHMENT OF UNEMPLOYMENT COMPENSATION FUND. There is hereby established as a special fund, separate and apart from all public moneys or funds of this state, the Unemployment Compensation Fund, which shall be administered by the Commission exclusively for the purpose of this act. This fund shall consist of (1) all contributions collected pursuant to this act, together with any interest thereon collected pursuant to this act; (2) all penalties collected pursuant to the provisions of this act; (3) interest earned upon any moneys in the fund; (4) any property or securities acquired through the use of moneys belonging to the fund; (5) all earnings of such property or securities; and (6) all other moneys received for the fund from any other source. All moneys in the fund shall be mingled and undivided.
Added by Laws 1980, c. 323, § 3-601, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-602. State Treasurer custodian of fund.

STATE TREASURER CUSTODIAN OF FUND. The State Treasurer shall be ex officio the treasurer and custodian of the fund who shall administer such fund in accordance with the directions of the Commission and shall issue his warrants upon it in accordance with such rules as the Commission shall prescribe.
Added by Laws 1980, c. 323, § 3-602, eff. July 1, 1980. Amended by Laws 1993, c. 219, § 28, eff. Sept. 1, 1993.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-603. State Treasurer to maintain three accounts.

STATE TREASURER TO MAINTAIN THREE ACCOUNTS. The State Treasurer shall maintain within the Fund three separate accounts: (1) a clearing account, (2) an unemployment trust fund account, and (3) a benefit account.
Added by Laws 1980, c. 323, § 3-603, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-604. Clearing account.

CLEARING ACCOUNT. All monies payable to the fund, upon receipt thereof by the Commission, shall be forwarded to the Treasurer who shall immediately deposit them in the clearing account. Refunds payable pursuant to this act shall be payable from the clearing account upon warrants or electronic fund transfers issued under the direction of the Commission.
Added by Laws 1980, c. 323, § 3-604, eff. July 1, 1980. Amended by Laws 2010, c. 216, § 11, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-605. Unemployment trust fund.

UNEMPLOYMENT TRUST FUND. After clearance thereof, all other moneys in the clearing account shall be immediately deposited with the Secretary of the Treasury of the United States of America to the credit of the account of this state in the unemployment trust fund, established and maintained pursuant to Section 904 of the Social Security Act, as amended, any provisions of law in this state relating to the deposit, administration, release or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.
Added by Laws 1980, c. 323, § 3-605, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-606. Benefit account.

BENEFIT ACCOUNT. The benefit account shall consist of all moneys requisitioned from this state's account in the unemployment trust fund in the United States Treasury. Moneys in the clearing and benefit account may be deposited in any depository bank in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. Moneys in the clearing and benefit accounts shall not be commingled with other state funds, but shall be maintained in separate accounts on the books of the depository bank. Such moneys shall be secured by said depository bank by collateral in the full amount of funds on deposit. Such security shall consist of (1) United States Government obligations, direct or guaranteed, and (2) direct obligations of the State of Oklahoma. Such collateral security shall be pledged at not to exceed the face value of the obligation and shall be kept separate and distinct from any collateral security pledged to secure other funds of the state. The State Treasurer shall be liable on his official bond for the faithful performance of his duties in connection with the unemployment compensation fund. Such liability on the official bond shall be effective immediately upon the enactment of this provision, and such liability shall exist in addition to any liability upon any separate bond existent on the effective date of this provision, or which may be given in the future. All sums recovered for losses sustained by the fund shall be deposited therein.
Added by Laws 1980, c. 323, § 3-606, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-607. Requisitions from unemployment trust account.

REQUISITIONS FROM UNEMPLOYMENT TRUST ACCOUNT. Moneys requisitioned from this state's account in the unemployment trust fund shall be used exclusively for the payment of benefits. The Commission shall, from time to time, requisition from the unemployment trust fund such amounts, not exceeding the amounts standing to this state's account therein, as it deems necessary for the payment of such benefits for a reasonable future period. Upon receipt thereof such moneys shall be deposited in the benefit account.
Added by Laws 1980, c. 323, § 3-607, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-608. Expenditures not subject to specific appropriation requirements.

EXPENDITURES NOT SUBJECT TO SPECIFIC APPROPRIATION REQUIREMENTS. (1) Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. All warrants issued for the payment of benefits and refunds shall bear the signature of a representative of the Commission duly authorized for that purpose.
(2) Any balance of moneys requisitioned from the unemployment trust fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or, in the discretion of the Commission, shall be redeposited with the Secretary of the Treasury of the United States of America, to the credit of this state's account in the unemployment trust fund.
Added by Laws 1980, c. 323, § 3-608, eff. July 1, 1980.
2023 Oklahoma Statutes › Title 40. Labor › §40-3-609. Discontinuance of unemployment trust fund.

DISCONTINUANCE OF UNEMPLOYMENT TRUST FUND. The provisions of this part to the extent that they relate to the unemployment trust fund in the Treasury of the United States, shall be operative only so long as such unemployment trust fund continues to exist and so long as the Secretary of the Treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals.
Added by Laws 1980, c. 323, § 3-609, eff. July 1, 1980.