Okla. Admin. Code § 710:85-1-8

Current through Vol. 42, No. 1, September 16, 2024

Section 710:85-1-8 - Procedure for filing claim, verification, payment, protest

(a)Contents of claim. As soon as practicable after the end of a calendar quarter, the qualified establishment shall file a claim for gross payroll paid the previous quarter. The claim, on forms prescribed by the Commission, shall include:

(1) Name of qualified establishment;

(2) Identification number of qualified establishment;

(3) Period for which claim is filed;

(4) Actual number of new direct jobs during period of claim;

(5) Gross payroll of new direct jobs during period of claim;

(6) Net benefit rate; and

(7) Amount claimed for period.

(b) Deadline for filing first claim. For establishments that were approved after October 31, 2001, in no event shall the first claim for incentive payments be filed later than three (3) years from the start date designated by the Oklahoma Department of Commerce.

(c)Amount of claim not to include penalty, interest paid. The amount claimed shall not include any portion of penalty and/or interest paid by the qualified establishment because of delinquent filing and/or payment of withholding tax. [ See: 68 O.S. § 2385.6 ]

(d)Verification of claim. The Commission shall verify the actual gross payroll utilizing information available to the Commission. All participating companies are required to retain documentation to verify the quality jobs employees and rebate amounts claimed. Documents retained shall include all employee names, both base and new employees, social security numbers, original hire dates, termination dates, individual wages drawn for each month, and copies of claim forms for the duration of the contract. Baseline employees must be filled by active employees as of the last business day of each month. If an employee in the baseline group is terminated or retires prior to the last business day of the month, the qualified establishment must replace the employee with a quality jobs employee or a newly hired employee. These records shall be retained in both hard copy form and in an electronic format approved by the Commission for a minimum of three (3) years after the final rebate payment is received by the company. In the event the Commission is unable to verify the gross payroll, the Commission may request additional information from the qualified establishment or may request the qualified establishment revise its claim to the amount verified by the Commission.

(e)Payment of claim. Except as provided in 710:85-1-11, the qualified establishment whose claim has been approved shall receive a warrant in an amount not to exceed the net benefit rate multiplied by the actual gross payroll for new direct jobs for the calendar quarter for which the claim is filed.

(f)Procedure when claim cannot be verified or is revised. The following shall apply when a claim cannot be verified or is revised by the Commission.

(1) The qualified establishment may, within sixty (60) days after the mailing of notification of action by the Commission, file with the Commission a protest under oath, signed by the qualified establishment or a duly authorized agent setting out:

(A) a statement of the action by the Commission that is protested;

(B) a statement of the qualified establishment's disagreement with such action; and

(C) supporting documentation relied on by the qualified establishment in support of its claim.

(2) If the qualified establishment fails to file a written protest within the sixty (60) days, then the action of the Commission shall become final and no appeal will be entertained.

(3) A protest to the action of the Commission filed by a qualified establishment shall be governed by 710:1-5-21 through 710:1-5-49.

Okla. Admin. Code § 710:85-1-8

Added at 11 Ok Reg 703, eff 11-29-93 (emergency); Added at 11 Ok Reg 3525, eff 6-26-94; Amended at 12 Ok Reg 2659, eff 6-26-95; Amended at 20 Ok Reg 2594, eff 7-11-03; Amended at 22 Ok Reg 2249, eff 6-25-05; Amended at 24 Ok Reg 1452, eff 5-25-07; Amended at 27 Ok Reg 2357, eff 7-11-10

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015