Okla. Stat. tit. 51, § 51-122: Definitions

For the purposes of this act:

(a) The term "wages" means all remuneration for employment as

defined herein, including the cash value of all remuneration paid in

any medium other than cash, except that such terms shall not include

that part of such remuneration which, even if it were for

"employment" within the meaning of the Federal Insurance

Contributions Act, would not constitute "wages" within the meaning

of that Act;

(b) The term "employment" means any service performed by an

employee in the employ of the state, or any political subdivision

thereof, or any instrumentality of either, for such employer, except

(1) service which in the absence of an agreement entered into under

this act would constitute "employment" as defined in Section 209 of

the Social Security Act; or (2) service by (a) an employee of the

state, or by an employee of any political subdivision or

instrumentality of either the state or a political subdivision if so

provided in the plan submitted under Section 125 of this title by

such subdivision or instrumentality (or joint coverage unit of which

it is a member), in any class or classes of positions filled by

popular election and any class or classes of positions the

compensation for which is on a fee basis; or (3) until the end of

the sixth full calendar month following the close of the second

regular session of the State Legislature held after the enactment of

this act, services (A) in the employ of the state, or (B) in the

employ of a political subdivision or instrumentality when so

provided by such subdivision or instrumentality in a plan submitted

under Section 125, which are covered by a nonfederal pension,

annuity, retirement, or similar fund or system which has been or is

hereafter established by any such employer prior to the effective

date of an agreement entered into pursuant to Section 123 of this

title; unless and until a referendum has been held on the question

of whether service in positions covered by such retirement system

should be excluded from or included under an agreement under Section

123 of this title or a plan submitted under Section 125 of this

title, as provided for in Section 218(d) (3) of the Federal Social

Security Act, and a majority of the eligible employees voting in

such referendum vote in favor of including service in such positions

under such an agreement or plan, in which event, such services (A)

in the employ of the state, or (B) in the employ of a political

subdivision or instrumentality when so provided by such subdivision

or instrumentality in a plan submitted under Section 125 of this

title, shall constitute "employment"; provided, however, that in no

event shall service in any policeman's or fireman's position be

considered as "employment" within the meaning of this act, unless

and until the Federal Social Security Act be amended to allow

coverage of service in such a position;

(c) The term "employee" includes an officer of a state,

political subdivision, or instrumentality;

(d) The term "state agency" means the Oklahoma Public Welfare

Commission, created by Section 3, Article XXV of the Constitution of

the State of Oklahoma;

(e) The term "federal agency" means in each case such federal

officer, department, or agency as is charged on behalf of the

federal government, by or under the applicable federal law, with the

particular federal function referred to in this act in connection

with such terms;

(f) The term "political subdivision" includes any county,

township, municipal corporation, school district, or other

independent governmental entity of equivalent rank;

ch federal

officer, department, or agency as is charged on behalf of the

federal government, by or under the applicable federal law, with the

particular federal function referred to in this act in connection

with such terms;

(f) The term "political subdivision" includes any county,

township, municipal corporation, school district, or other

independent governmental entity of equivalent rank;

(g) The term "instrumentality," when referring to an

instrumentality of a state or political subdivision, includes only a

juristic entity which is legally separate and distinct from the

state or such subdivision and whose employees are not by virtue of

their relation to such juristic entity employees of the state or

such subdivision;

(h) The term "applicable federal law" refers to such provisions

of federal law (including federal regulations and requirements

issued pursuant thereto), if and when enacted, as provide for

extending the benefits of Title II of the Social Security Act to

employees of states, political subdivisions, and their

instrumentalities;

(i) The term "Social Security Act" means the Act of Congress

approved August 14, 1935, Chapter 531, 49 Stat. 620, officially

cited as the "Social Security Act," as such Act has been and may

from time to time be amended; and

(j) The term "Federal Insurance Contributions Act" means

subchapter A of Chapter 9 of the Federal Internal Revenue Code as

such Code has been and may from time to time be amended.