Okla. Stat. tit. 40, § 40-3-202: Termination of coverage

TERMINATION OF COVERAGE.

Termination of coverage with respect to 1977 or prior years

shall be determined in accordance with provisions applicable to

those years. Except as otherwise provided in Section 3-203 of this

title, an employing unit shall cease to be an employer subject to

this act only as of the first day of any calendar year and only if

it files with the Commission, during January of such year, a written

application for termination of coverage, and the Commission finds

that there were (1) no calendar quarter within the preceding

calendar year in which such employing unit paid for service in

employment wages of One Thousand Five Hundred Dollars ($1,500.00) or

more or (2) no twenty (20) different days, each day being in a

different calendar week within the preceding calendar year, within

which such employing unit employed one or more individuals in

employment subject to this act; provided further that religious,

charitable, educational or other organizations covered under

paragraph 8 of Section 1-208 of this title shall be so terminated if

the Commission finds that there were no twenty (20) different days,

each day being in a different calendar week within the preceding

calendar year, within which such employing unit employed four or

more individuals in employment subject to this act. Provided

further that agricultural labor as covered under paragraph 10 of

Section 1-208 of this title shall be so terminated if the Commission

finds that there were (1) no calendar quarter within the preceding

calendar year in which such employing unit paid wages of Twenty

Thousand Dollars ($20,000.00) or more, or (2) no twenty (20)

different days, each day being in a different calendar week within

the preceding calendar year, within which such employing unit

employed ten (10) or more individuals in employment subject to this

act; provided further that domestic service as covered under

paragraph 11 of Section 1-208 of this title shall be terminated if

the Commission finds that there were no calendar quarters within the

preceding calendar year in which such employing unit paid wages of

One Thousand Dollars ($1,000.00) or more. Provided, however, that if

the Federal Congress shall, by amendment to the Federal Unemployment

Tax Act, redefine the term employer to include employing units not

qualified as employers under this section, all of the provisions of

this act shall be applicable to such employing units. For the

purposes of this section, the two or more employing units mentioned

in paragraph 2, 3 or 4 of Section 1-208 of this title shall be

treated as a single employing unit.