SECTION 240:10-5-18. Tax Rate Information-Third Party Administrators

(a)   Third Party Administrators that have contracted with an employer for the purpose of filing and paying quarterly tax information electronically will be considered by the Commission as duly authorized agents of the employer and authorized by contract to receive necessary tax rate information for proper and accurate filing of wage information and contribution payments, provided the Third Party Administrator is registered with the Commission for the purpose of electronic filing of multiple employer accounts.

(b)   If a Third Party Administrator, that is registered to electronically file multiple employer accounts, requests or obtains records on an account of an employer that the Third Party Administrator has not contracted to represent, the Commission may deny access to that Third Party Administrator to obtain any further records on any unemployment tax account, or the Commission may disable the ability of the Third Party Administrator to file tax accounts electronically, or both, until the Commission can be satisfied that the Third Party Administrator will refrain from obtaining information it is not authorized to receive.

[Source: Added at 27 Ok Reg 821, eff 5-1-10]