SECTION 240:10-5-10. Payment of contributions

(a)   Date payment due. Contributions shall become due and be paid on or before the last day of the month following the calendar quarter to which they relate, provided that:

(1)   If, under the provisions of 40 O.S. Section 3-306, the Commission shall declare the period for which any contribution may become due to have terminated for an employer, and assesses the contributions for such period, such contributions shall immediately become due and be paid by such employer; and

(2)   If an employing unit has not previously qualified as an employer under the Employment Security Act of 1980 and first qualifies as an employer during a calendar year, the employing unit shall pay contributions for all past periods of that year for which said employer is liable for the payment of contributions, on or before the due date for that quarter in which such employing unit becomes an employer subject to the Employment Security Act of 1980.

(b)   Date of receipt defined.

(1)   Payments of contributions received through the mail shall be deemed to have been received as of the date shown by the postmark on the envelope properly addressed to the Commission's office and containing such payment. If there is no proof from the Post Office of the date of mailing, the date of receipt by the Commission shall constitute the date of payment.

(2)   Payments of contributions received from a private delivery service shall be deemed to have been received as of the date the private delivery service received the item according to the receipt or delivery document of the private delivery service. If there is no documentation of the date on which the private delivery service received the item, the date of receipt by the Commission shall constitute the date of payment.

(3)   Payment of contributions received through an electronic fund transfer system shall be deemed to have been received by the Commission on the date on which the electronic payment was authorized for immediate payment to the Oklahoma Employment Security Commission.

(4)   All other payments of contributions shall be deemed to have been received on the date on which payments are received by a representative of the Commission.

[Source: Amended at 24 Ok Reg 1233, eff 5-25-07; Amended at 30 Ok Reg 484, eff 5-15-13; Amended at 31 Ok Reg 1239, eff 9-12-14; Amended at 34 Ok Reg 1140, eff 9-11-17; Amended at 35 Ok Reg 1227, eff 9-14-18]