1. (a) The employer must file the request for waiver with the Commission within three years of the date the penalty or interest at issue was assessed or accrued.
2. (b) No penalty or interest can be waived if it was assessed or accrued at a time more than three years before the date of the filing of the request letter.
3. (c) On appeal, the Assessment Board shall summarily dismiss any request for waiver to the extent that the request pertains to penalty and/or interest that was assessed or accrued at a time more than three years before the date of the filing of the request letter.
4. (d) A penalty assessed by the Oklahoma Employment Security Commission is deemed to be assessed on the day it is charged against an employer's account.
5. (e) Interest accrues on the principle amount of tax owing in an employer's account on the first day of each month.

Added at 9 Ok Reg 3548, eff 7-20-92 (emergency)

Added at 10 Ok Reg 1393, eff 4-26-93