Oklahoma § 40-3-310 Waiver of penalty or interest.

Oklahoma Statutes

§ 40-3-310 — Waiver of penalty or interest.

Oklahoma § 40-3-310

Title 40Labor

This text of Oklahoma § 40-3-310 (Waiver of penalty or interest.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 40, § 40-3-310 (2026).

Text

A.Any penalty or interest, or any portion thereof, assessed because an employer or employee fails to file a report or remit payment as required by Section 1-101 et seq. of this title may be waived by the Oklahoma Employment Security Commission provided the failure of the employer or employee to file a report or remit payment: 1. Is satisfactorily explained to the Commission; 2. Has resulted from a mistake by the employer or employee of either the law or the facts subjecting the employer or employee to file the report or remit payment; or 3. Results from insolvency.

B.Provided, no waiver of penalty or interest assessed for failure to file a report or remit payment as required by this act shall be granted unless the request for waiver is filed with the Commission within a three-year period

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A. Any penalty or interest, or any portion thereof, assessed because an employer or employee fails to file a report or remit payment as required by Section 1-101 et seq. of this title may be waived by the Oklahoma Employment Security Commission provided the failure of the employer or employee to file a report or remit payment: 1. Is satisfactorily explained to the Commission; 2. Has resulted from a mistake by the employer or employee of either the law or the facts subjecting the employer or employee to file the report or remit payment; or 3. Results from insolvency. B. Provided, no waiver of penalty or interest assessed for failure to file a report or remit payment as required by this act shall be granted unless the request for waiver is filed with the Commission within a three-year period from the date the penalty or interest was assessed or accrued.

Legislative History

Added by Laws 1992, c. 318, § 12, eff. July 1, 1992. Renumbered from § 5-109 of this title by Laws 1993, c. 219, § 36, eff. Sept. 1, 1993. Amended by Laws 1994, c. 195, § 5, emerg. eff. May 16, 1994; Laws 2006, c. 176, § 23, eff. July 1, 2006.