Oklahoma Code § 40-3-101

Title 40. Labor: Applicability
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APPLICABILITY.
(1)  The provisions of this Article 3 apply to the payment of
contributions by employers.
(2)  The provisions of this Part 1 apply to employers other than
employers who are subject to Part 7, or employers who have elected
to reimburse under Part 8 of this article, or employers who have
elected to reimburse under paragraph 2 of subsection E of Section 1-
108 of this title.

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