{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-405","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-405","heading":"Deposit of assessment required","body":"DEPOSIT OF ASSESSMENT REQUIRED.\n\nAs a condition precedent to the right of an employer to\n\nprosecute an appeal, and as a jurisdictional prerequisite of the\n\ndistrict court to entertain the appeal, it is specifically provided\n\nthat, if the appeal be from an order, judgment, finding, or ruling\n\nof the Oklahoma Employment Security Commission or its duly\n\nauthorized representative, the employer shall pay to the Commission\n\nall amounts owing in the employer’s account. Any amounts so paid\n\nshall, pending the final determination of the appeal, be reflected\n\nby the Commission in the employer’s account, and if, upon a final\n\ndetermination of the appeal the order of the Commission is reversed\n\nor modified and it is determined that the contribution or part\n\nthereof was erroneously assessed, or the contributions, penalties,\n\ninterest or fees should not be owed to the Commission, the amount\n\npaid by the employer shall be refunded to the employer by the\n\nCommission.","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":"2e61e0b180a932bb999d08882edad8072639862931552c71727983db5f9a28ac","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-404","next":"us-ok/okla.-stat.-tit.-40-40-3-406"},"notice":"GroundRules: Original legal text. Not legal advice."}