Okla. Stat. tit. 40, § 40-3-101: Applicability

APPLICABILITY.

(1) The provisions of this Article 3 apply to the payment of

contributions by employers.

(2) The provisions of this Part 1 apply to employers other than

employers who are subject to Part 7, or employers who have elected

to reimburse under Part 8 of this article, or employers who have

elected to reimburse under paragraph 2 of subsection E of Section 1-

108 of this title.