Okla. Stat. tit. 40, § 40-3-102: Contributions

CONTRIBUTIONS.

A. Contributions shall accrue and become payable by each

employer for each calendar year in which the employer is subject to

the Employment Security Act of 1980, with respect to wages for

employment. Such contributions shall become due and be paid by each

employer to the Oklahoma Employment Security Commission for the

Unemployment Compensation Fund in accordance with such rules as the

Commission may prescribe, and shall not be deducted, in whole or in

part, from the wages of individuals in the employer's employ.

B. In the payment of any contributions, a fractional part of a

cent shall be disregarded unless it amounts to one-half cent

($0.005) or more, in which case it shall be increased to one cent

($0.01).

C. Each employer shall be notified of its contribution rate for

a given calendar year on or before September 30 of the previous

calendar year. The notice shall be mailed to the employer at the

employer's last-known address. If the employer has elected to be

notified by electronic means according to procedures set out in

Oklahoma Employment Security Commission rules, notice shall be

deemed to be given when the Commission transmits the notification by

electronic means. The employer shall file an appeal to the rate

notice within twenty (20) days after the mailing of the notice of

the contribution rate, or the date of transmission by electronic

means. Upon the filing of a timely appeal, the Commission shall

provide for a review and issue a determination to the employer. If

the employer does not file a timely appeal, the contribution rate of

the employer shall become conclusive and binding.

D. Within twenty (20) days after the date of mailing of the

notice of the determination, the employer may file with the

Commission at the address prescribed in the notice the employer's

specific written objections to the contribution rate so determined.

The matter will be heard upon those specific written objections by a

representative appointed by the Commission. The decision shall be

made in writing and notice shall be mailed to the employer. The

employer may appeal to the district court by filing a petition for

review with the clerk of that court within thirty (30) days after

the date of mailing stated upon the notice of decision.