The Assessment Board of the Oklahoma Employment Security Commission is an appellate division with jurisdiction to hear tax matters concerning employer unemployment tax accounts. The Assessment Board is authorized to hear and decide cases involving: employer contributions rates; whether a worker is an independent contractor or an employee; assessments of contributions or reimbursement payments; successorship; waivers of penalty or interest; base period employer charges; appeals to any determination made pursuant to any provision contained in Article III of the Employment Security Act of 1980, etc. Rule 240:10-11-1; Rule 240:10-11-5.
Protests/Objections/Appeals to the Assessment Board must be filed within the time limit set out in the determination and should include a detailed explanation regarding the reason(s) for the protest; the name of the protesting party; the protesting party’s Oklahoma account number. If a protest is untimely filed, the Assessment Board is without jurisdiction in most cases (see Rules identified above) and the determination will be final and binding. Provided a timely protest has been filed, a de novo (new) hearing will be scheduled and held concerning the issue appealed. A decision will then be issued based on the testimony and evidence presented at the hearing. Decisions of the Assessment Board may be appealed to District Court by filing a petition for review within thirty (30) days after the mailing date of the decision.