Okla. Stat. tit. 40, § 40-1-229: Assigned tax rate and earned tax rate

ASSIGNED TAX RATE AND EARNED TAX RATE.

A. "Assigned tax rate" means the tax rate assigned to an

employer pursuant to Section 3-110.1 of this title when the employer

does not have sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title.

B. "Earned tax rate" means the tax rate calculated for an

employer with sufficient experience history to meet the At-Risk Rule

set out in paragraph 3 of Section 3-110.1 of this title, with the

tax rate calculated pursuant to the provisions of Part 1 of Article

3 of the Employment Security Act of 1980.