Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 240. Oklahoma Employment Security Commission |
Chapter 10. Unemployment Insurance Program |
Subchapter 5. Contributions |
Part 8. WAIVER OF PENALTY AND INTEREST |
SECTION 240:10-5-46. Jurisdiction and authority of Assessment Board
Latest version.
- (a) The Assessment Board of the Oklahoma Employment Security Commission shall have jurisdiction to hear all cases involving the appeals of determinations regarding employers' requests for waiver of penalty and interest.(b) The Assessment Board shall have complete authority and discretion to determine whether any part or all of the penalty and/or interest at issue should be waived.