Okla. Stat. tit. 40, § 40-3-808: Election to become reimbursing employer

ELECTION TO BECOME REIMBURSING EMPLOYER. Any nonprofit

organization which had been liable for paying contributions for a

period subsequent to January 1, 1972, may change to a reimbursable

basis by filing with the Commission not later than the last day of

January immediately following the beginning of any calendar year a

written notice of election to become liable for payments in lieu of

contributions. Such election shall not be terminable by the

organization for that and the next calendar year.