Okla. Stat. tit. 40, § 40-3-706: Benefits that do not apply in the computation of state

experience factor.

BENEFITS THAT DO NOT APPLY IN THE COMPUTATION OF STATE

EXPERIENCE FACTOR. Benefits paid to former employees of

governmental entities, except for benefits paid to such employees

based upon wages paid by other than governmental entities, shall not

be considered as benefits for the purpose of Section 3-108, nor

shall any wages of governmental entities be used as benefit wages

for the purpose of Section 3-108.