{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-310","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-310","heading":"Waiver of penalty or interest","body":"A. Any penalty or interest, or any portion thereof, assessed\n\nbecause an employer or employee fails to file a report or remit\n\npayment as required by Section 1-101 et seq. of this title may be\n\nwaived by the Oklahoma Employment Security Commission provided the\n\nfailure of the employer or employee to file a report or remit\n\npayment:\n\n1. Is satisfactorily explained to the Commission;\n\n2. Has resulted from a mistake by the employer or employee of\n\neither the law or the facts subjecting the employer or employee to\n\nfile the report or remit payment; or\n\n3. Results from insolvency.\n\nB. Provided, no waiver of penalty or interest assessed for\n\nfailure to file a report or remit payment as required by this act\n\nshall be granted unless the request for waiver is filed with the\n\nCommission within a three-year period from the date the penalty or\n\ninterest was assessed or accrued.","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":"2b17c2fdd7281284ca87d762a5180e1b8d336a680fc7d57ea378ce55348895e6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-309","next":"us-ok/okla.-stat.-tit.-40-40-3-311"},"notice":"GroundRules: Original legal text. Not legal advice."}