SECTION 240:10-11-5. Jurisdiction

(a)   The Assessment Board shall have jurisdiction to hear the following types of cases:

(1)   Hearings concerning employer liability for unemployment contributions, pursuant to 40 O.S. Sections 1-208 and 1-210.

(2)   Hearings concerning whether a worker is an independent contractor or an employee, pursuant to 40 O.S. Section 1-210(14).

(3)   Hearings concerning any provision contained in Article III of the Employment Security Act of 1980, 40 O.S. Sections 3-101, et seq.

(4)   Hearings concerning the intercept of state tax refunds through the Oklahoma Tax Commission, pursuant to 68 O.S. Section 205.2(B).

(5)   Hearings concerning a protest made by a debtor through the procedures of the Treasury Offset Program pursuant to 26 USCA Section 6402.

(b)   The Commission, or its appointee, may assign other subjects of appeal to the Assessment Board as it deems appropriate.

[Source: Amended at 9 Ok Reg 3550, eff 7-20-92 (emergency); Amended at 10 Ok Reg 1393, eff 4-26-93; Amended at 10 Ok Reg 4191, eff 7-7-93 (emergency); Amended at 11 Ok Reg 773, eff 12-13-93 (emergency); Amended at 11 Ok Reg 1605, eff 5-12-94; Amended at 11 Ok Reg 3789, eff 7-11-94; Amended at 12 Ok Reg 1375, eff 5-26-95; Amended at 14 Ok Reg 2905, eff 7-11-97; Amended at 15 Ok Reg 1496, eff 5-11-98; Amended at 16 Ok Reg 1178, eff 5-13-99; Amended at 19 Ok Reg 1004, eff 5-13-02; Amended at 27 Ok Reg 821, eff 5-1-10; Amended at 30 Ok Reg 484, eff 5-15-13; Amended at 34 Ok Reg 1140, eff 9-11-17]