Okla. Stat. tit. 40, § 40-3-702: Payments by the state subdivisions and instrumentalities

in lieu of contributions.

PAYMENTS BY THE STATE SUBDIVISIONS AND INSTRUMENTALITIES IN LIEU

OF CONTRIBUTIONS. In lieu of contributions required of employers

under the Employment Security Act of 1980, as provided by this act,

the State of Oklahoma and its instrumentalities shall pay each

quarter beginning after March 31, 1978, including any political

subdivision and its instrumentalities after December 31, 1977, one

percent (1%) of taxable wages, as defined in this act, paid to

employees covered by this act. Such payments made in lieu of

contributions shall be paid on or before the last day of the month

following the calendar quarter to be reported and shall be paid into

the Unemployment Compensation Fund.