Okla. Stat. tit. 40, § 40-3-105: Benefit wages - Quarter charged

BENEFIT WAGES - QUARTER CHARGED.

When in any benefit year a claimant is paid benefits for his or

her fifth compensable week of unemployment or is paid benefits as

defined in paragraph 3 of Section 4-702 of this title, his or her

taxable wages during his or her base period shall be treated, for

the purpose of this part, as though they had been paid in the

calendar quarter in which the fifth compensable week of unemployment

benefits are paid.