Okla. Stat. tit. 11, § 11-29-114: Certain firefighters governmental employees and members

of the Oklahoma Firefighters Pension and Retirement System.

All firefighters in the state whose fire department provides

fire protection services to a participating municipality, as defined

in paragraph 9 of Section 49-100.1 of this title, on or after the

effective date of this act shall be governmental employees, as

described in Internal Revenue Service Revenue Ruling 1989-49, 1989-1

CB 117, and shall be members of the Oklahoma Firefighters Pension

and Retirement System. The Oklahoma Firefighters Pension and

Retirement Board shall determine whether a firefighter is a

governmental employee as defined in this section.