1. (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.
2. (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.

Added at 9 Ok Reg 3549, eff 7-20-92 (emergency)

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