Okla. Stat. tit. 40, § 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.