Oklahoma Code § 40-3-106.2

Title 40. Labor: Separating employers - Relief from benefit wage
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charges.
SEPARATING EMPLOYERS – RELIEF FROM BENEFIT WAGE CHARGES.
A separating employer will not be charged with benefit wages, or
will be relieved of the charge upon notification of the Oklahoma
Employment Security Commission, if the former employee who is the
subject of the charge was separated from employment under one of the
circumstances listed in subsection G of Section 3-106 of Title 40 of
the Oklahoma Statutes.

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