Okla. Stat. tit. 40, § 40-3-805: Written notice of termination of election required

WRITTEN NOTICE OF TERMINATION OF ELECTION REQUIRED. Any

nonprofit organization which makes an election in accordance with

Section 3-804 of this act will continue to be liable for payments in

lieu of contributions until it files with the Commission a written

notice terminating its election not later than the last day of

January immediately following the beginning of the calendar year for

which such termination shall first be effective. After such

termination such employer shall be treated as a newly subject

nongovernmental employer for profit under the Oklahoma Employment

Security Act for purposes of determining such organization's

contribution rate.