Oklahoma Code § 40-2-723

Title 40. Labor: Overpayments, restitution, offset, and recoupment
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OVERPAYMENTS, RESTITUTION AND OFFSET.  The provisions of this
act applicable to recovery of overpayments, including restitution,
offset, and recoupment shall apply to overpayments of extended
benefits.  If there is recovery of extended benefits, that
proportion of the amount restored or offset which represents the
federal share of the original payments shall be restored to the
appropriate federal account.

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