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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 240. Oklahoma Employment Security Commission |
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Chapter 25. Tax Exemptions for Qualifying Employers |
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Subchapter 3. Procedural Rules |
SECTION 240:25-3-1. Certification - new employees hired by new or expanding business
Latest version.
- (a) Notification to the Oklahoma Employment Security Commission. The Oklahoma Tax Commission will notify the Oklahoma Employment Security Commission when a new or expanding business has completed a request for tax exemption.(b) Information required.(1) As soon as the requesting facility hires the required number of employees as a result of the new or expanded facility, the requesting facility shall furnish to the Oklahoma Employment Security Commission the names, Social Security numbers, job titles and starting dates of employment of each new employee.(2) At the end of one year, the employer shall again furnish to the Oklahoma Employment Security Commission the names, Social Security numbers, job titles and starting dates of employment of employees who were hired as a result of the new or expanded facility.(c) Method for counting employees. The counting of new employees shall be determined by comparing the monthly average number of full-time employees for each month during the tax exemption status with the corresponding month of the prior year as substantiated by such reports as may be required by the Oklahoma Employment Security Commission. The Oklahoma Employment Security Commission shall determine the appropriate month which is deemed most representative of meeting the requirements of the statutes.(d) Notice of certification to new or expanded business. The Oklahoma Employment Security Commission will notify the employer and the Oklahoma Tax Commission by certified mail whether or not the employer has been certified as having hired the required number of full-time equivalent employees.(e) Appeal process. In the event any party wishes to appeal the certification decision, the party may file an appeal with the Assessment Board. The appeals process shall be the same as that used for the normal tax assessment appeal procedures of the Oklahoma Employment Security Commission.