Okla. Stat. tit. 40, § 40-3-803: Election to make payments in lieu of contributions

ELECTION TO MAKE PAYMENTS IN LIEU OF CONTRIBUTIONS. A nonprofit

organization may elect, in accordance with this section, in lieu of

contributions, to pay to the Commission for the unemployment

compensation fund an amount equal to the amount of regular benefits

and of one-half (1/2) of the extended benefits paid in accordance

with this act that is attributable to service in the employ of such

nonprofit organization for weeks of unemployment which begin during

the effective period of such election, regardless of reason for

separation.