Okla. Stat. tit. 40, § 40-3-806: Payment of in-lieu contributions

PAYMENT OF IN-LIEU CONTRIBUTIONS.

A. At the end of each calendar quarter the Oklahoma Employment

Security Commission shall notify in writing each nonprofit

organization, or the agent of a group of nonprofit organizations,

which has elected to make payments in lieu of contributions, the

amount, if any, equal to the full amount of regular benefits plus

one-half (1/2) of the amount of extended benefits paid by the

Commission during the quarter that is attributable to service in the

employ of the organization or the members of a group of the

organizations. The full amount shall include all amounts paid as

benefits that are attributable to base period wages paid by the

organization, including any benefit amounts paid in error. The

notification shall be deemed and treated as an assessment of

contributions and the payment of the amount owing shall be collected

as contributions, interest, penalty and fees, if any, are collected,

in accordance with the provisions of the Employment Security Act of

1980. The employer, or group of employers, shall have the rights

and remedies provided by the Employment Security Act of 1980 with

respect to assessments of contributions, including the right of

protest, hearing and appeal. The Commission shall make its

assessment or amend its assessment within three (3) years of the

ending date of the calendar quarter to which the assessment or

amendment applies. If no protest is filed or if filed and confirmed

by the Commission or its authorized representatives, said assessment

shall be immediately due and payable and shall bear interest after

forty-five (45) days at the rate of one percent (1%) per month until

paid. If any nonprofit organization or group of organizations fails

or refuses to pay said assessment after same has become delinquent

within forty-five (45) days after written request has been mailed to

the organization or the agent of the group by the Commission or its

representative, a penalty of five percent (5%) of the amount due

shall be added thereto, collected and paid. All collections made

shall be deposited in the Unemployment Compensation Fund.

B. The electing organization, or group of organizations, shall

file reports of wages paid, in the same time and manner as required

of nongovernmental employers for profit. If any electing

organization, or group of organizations, fails or refuses to file

its wage report within fifteen (15) days after written notice, a

penalty of Twenty Dollars ($20.00) for each day until the report is

filed with a maximum of Two Hundred Dollars ($200.00) is hereby

imposed against the organization or group and shall be collected and

paid.

C. Payments made by any nonprofit organization under the

provisions of this section shall not be deducted or deductible, in

whole or in part, from the remuneration of individuals in the employ

of the organization.