Okla. Stat. tit. 40, § 40-3-107: Benefit wage ratio

BENEFIT WAGE RATIO.

The benefit wage ratio of each employer shall be a percentage

equal to the total of the employer's benefit wages in the experience

period divided by the employer's total taxable payroll for the

experience period on which contributions have been paid to the

Commission on or before July 31 of the calendar year immediately

preceding the year for which the tax rate is being calculated.