Oklahoma Code § 40-3-804

Title 40. Labor: Period of election - Organizations subject to act after
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January 1, 1972.
PERIOD OF ELECTION - ORGANIZATIONS SUBJECT TO ACT AFTER JANUARY
1, 1972.  Any nonprofit organization which becomes subject to this
act on or after January 1, 1972, may elect to become liable for
payments in lieu of contributions for a period of not less than the
remainder of the calendar year in which subjectivity occurs and the
next two (2) succeeding calendar years by filing a written notice of
its election with the Commission not later than thirty (30) days

immediately following the date of the determination of such
subjectivity.

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