{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-306","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-306","heading":"Jeopardy assessments","body":"JEOPARDY ASSESSMENTS. A. If the Commission, notwithstanding\n\nthat a return or report, or that contributions with respect thereto\n\nmay not yet be due, and whether prior to or after the close of the\n\nperiod when any contribution may be due under the provisions of this\n\nact, believes that:\n\n1. An employer intends to depart or remove from the state, or\n\nconceal himself or any of his property subject to a lien for the\n\npayment of contributions;\n\n2. An employer intends to discontinue business; or\n\n3. An employer intends to do any other act tending to prejudice\n\nor render wholly or partially ineffectual proceedings to compute,\n\nassess or collect any contribution levied under the provisions of\n\nthis act,\n\nthe Commission shall declare the period for which any contributions\n\nmay become due to have terminated for such employer, and shall\n\nimmediately assess the contributions from any information in his\n\npossession, notify the employer and demand immediate payment\n\nthereof. In the event of any failure or refusal to pay the\n\ncontributions, by the employer upon the demand of the Commission,\n\nthe contributions shall immediately become delinquent and the\n\nCommission shall proceed to collect the same as in other cases of\n\ndelinquent contributions.\n\nB. The order of the Commission assessing the contributions may\n\nbe appealed from as provided in Part 4 of this Article 3, or the\n\nemployer may furnish to the Commission, under rules prescribed by\n\nit, security that he will make any return or report thereafter to be\n\nrequired to be filed with the Commission, and pay the contributions\n\nwith respect to the period for which such contributions will become\n\ndue. After security is approved and accepted, and such further and\n\nother security with respect to the contributions covered thereby is\n\ngiven as the Commission may, from time to time, find necessary and\n\nrequire, the payment of such contributions shall not be enforced by\n\nany proceedings prior to the expiration of the time otherwise\n\nallowed for paying such contributions.\n\nC. In cases where the assessment here authorized is made prior\n\nto the close of the period for which contributions become due, and\n\nin case the employer elects to pay his contribution rather than to\n\nfile a bond as herein provided for, the employer may pay the\n\nCommission the sum assessed, together with additions to\n\ncontributions imposed by law, and at the time of making such payment\n\nshall notify the Commission of his intention, at the close of the\n\nperiod for which such contributions would have become due, to file\n\nsuit for recovery. Upon receipt of such notice, an account shall be\n\nset up showing the amount paid until the termination of thirty (30)\n\ndays following the close of the period for which such contributions\n\nwere due, and if within such period, namely, within thirty (30) days\n\nfollowing the close of the period for which such contributions were\n\ndue, the employer files suit for recovery, the account shall be\n\nfurther maintained pending the final determination of such suit,\n\nafter which it shall be terminated or refund made by the Commission\n\nin accordance with the provisions of Section 3-304 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":"ac2525bb8c16898c1e46f4575f76821005c0dfbcf83633daa0429def98c66ee7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-305","next":"us-ok/okla.-stat.-tit.-40-40-3-307"},"notice":"GroundRules: Original legal text. Not legal advice."}