Oklahoma Code § 40-3-803

Title 40. Labor: Election to make payments in lieu of contributions
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ELECTION TO MAKE PAYMENTS IN LIEU OF CONTRIBUTIONS.  A nonprofit
organization may elect, in accordance with this section, in lieu of
contributions, to pay to the Commission for the unemployment
compensation fund an amount equal to the amount of regular benefits
and of one-half (1/2) of the extended benefits paid in accordance
with this act that is attributable to service in the employ of such
nonprofit organization for weeks of unemployment which begin during
the effective period of such election, regardless of reason for
separation.

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