Okla. Stat. tit. 40, § 40-1-223: Taxable wages - Conditional factors and percentages

TAXABLE WAGES – CONDITIONAL FACTORS AND PERCENTAGES.

The applicable percentage of the state’s average annual wage is

determined by the conditional factor in place during the calendar

year for which the taxable wage is being calculated. The

conditional factor is determined pursuant to the provisions of

Section 3-113 of this title. The applicable percentages are as

follows:

1. Forty percent (40%) during any calendar year in which the

balance in the Unemployment Compensation Fund is in excess of the

amount required to initiate conditional contribution rates, pursuant

to the provisions of Section 3-113 of this title;

2. Forty-one and one-quarter percent (41.25%) during calendar

years in which condition “a” exists;

3. Forty-two and one-half percent (42.5%) during calendar years

in which condition “b” exists;

4. Forty-three and three-fourths percent (43.75%) during

calendar years in which condition “c” exists; and

5. Forty-five percent (45%) during calendar years in which

condition “d” exists.