§40-3-405. Deposit of assessment required.
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/ok/title-40-labor/40-3-405A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.