SECTION 240:10-5-43. Request letter

(a)   The request letter prepared by the employer must contain the following information:

(1)   Employer's name, address and telephone number

(2)   Employer's Oklahoma account number

(3)   The calendar quarters associated with the penalties and/or interest the employer is requesting to be waived

(4)   A statement of all reasons the employer will rely on to explain why penalty or interest should be waived

(b)   The request letter must be signed by the employer, or the employer's agent or representative.

(c)   If the employer is represented by an attorney, the name, address, and telephone number of the attorney must also be included in the request letter.

[Source: Added at 9 Ok Reg 3548, eff 7-20-92 (emergency); Added at 10 Ok Reg 1393, eff 4-26-93; Amended at 34 Ok Reg 1140, eff 9-11-17]