Section 3-310 - Waiver of penalty or interestA. Any penalty or interest, or any portion thereof, assessed because an employer or employee fails to file a report or remit payment as required by Section 1-101 et seq. of this title may be waived by the Oklahoma Employment Security Commission provided the failure of the employer or employee to file a report or remit payment: 1. Is satisfactorily explained to the Commission;2. Has resulted from a mistake by the employer or employee of either the law or the facts subjecting the employer or employee to file the report or remit payment; or3. Results from insolvency.B. Provided, no waiver of penalty or interest assessed for failure to file a report or remit payment as required by this act shall be granted unless the request for waiver is filed with the Commission within a three-year period from the date the penalty or interest was assessed or accrued.Okla. Stat. tit. 40, § 3-310
Added by Laws 1992, HB 2485, c. 318, § 12, emerg. eff. 7/1/1992; Renumbered from 40 O.S. § 5-109 by Laws 1993, SB 344, c. 219, § 36, eff. 9/1/1993; Amended by Laws 1994, HB 1948, c. 195, § 5, emerg. eff. 5/16/1994; Amended by Laws 2006 , SB 1634, c. 176, §23, emerg. eff. 7/1/2006.