Okla. Stat. tit. 40, § 40-3-121: Professional Employer Organizations – Transfer of

experience history.

PROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE

HISTORY.

If a Professional Employer Organization, or PEO, chooses the

option to file quarterly tax returns under the account assigned to

its client pursuant to paragraph 2 of subsection A of Section 3-120

of this title, and if the client has an experience history from a

previous account assigned to that client that can be used in

calculating an earned tax rate pursuant to the provisions of Article

3, Part 1, of the Employment Security Act of 1980, then that

experience history shall be transferred to the account assigned to

that client as a coemployer of that PEO. In addition, if taxable

wages were reported by a client in a previous account of the client

within the calendar year in which the PEO coemployer account is set

up, then the PEO coemployer account shall be given credit for the

taxable wages paid on each employee in the immediately previous

account under which client wages were reported.