{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-305","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-305","heading":"Assessments","body":"ASSESSMENTS.\n\nA. If any employer shall fail to make any report or return as\n\nrequired by the Employment Security Act of 1980, the Oklahoma\n\nEmployment Security Commission or its duly authorized\n\nrepresentative, from any information in the possession of or\n\nobtainable by the Commission, may determine the amount of\n\ncontribution due from such employer, and shall mail a copy of the\n\nassessment to the last-known address of the delinquent employer.\n\nThe assessment so made shall not preclude the Commission or its\n\nrepresentative from making field audits of the books and records,\n\nwherever located, of the employer and from making further\n\nadjustments, corrections or assessments. The assessments provided\n\nfor herein must be made, and a copy thereof delivered to the\n\nemployer or mailed to the last-known address of the employer, within\n\nthree (3) years after the date on which the report or return was\n\nrequired to be filed.\n\nB. Assessments under this section may be appealed pursuant to\n\nthe provisions of Section 3-115 of this title.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"561e9b28e4e04d04717d0c2737e64d0a13bb242981a839f5c8b8fbeb6c7cdc3f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-304","next":"us-ok/okla.-stat.-tit.-40-40-3-306"},"notice":"GroundRules: Original legal text. Not legal advice."}