{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-108","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-108","heading":"Indian tribes or tribal units - Benefits - Contributions","body":"or payments - Extended benefits - Delinquencies - No waiver of\n\nsovereign immunity.\n\nA. The term \"employer\" shall include any Indian tribe for which\n\nservice in employment is performed, as defined in the Employment\n\nSecurity Act of 1980.\n\nB. The term \"employment\" shall include service performed in the\n\nemploy of an Indian tribe, as defined in the Federal Unemployment\n\nTax Act (FUTA), 26 U.S.C., Section 3306(u), provided such service is\n\nexcluded from \"employment\" as defined in FUTA solely by reason of 26\n\nU.S.C., Section 3306(c)(7), and is not otherwise excluded from\n\nemployment under the Employment Security Act of 1980. For purposes\n\nof this section, the exclusions from employment in subparagraphs (c)\n\nand (e) of paragraph (7) of Section 1-210 of this title shall be\n\napplicable to services performed in the employ of an Indian tribe.\n\nC. The terms \"Indian tribe\" and \"tribal unit\" shall have the\n\nmeanings ascribed to them in federal law. \"Tribal unit\" includes\n\nsubdivisions, subsidiaries, and business enterprises wholly owned by\n\nan Indian tribe.\n\nD. Benefits based on service in employment defined in this\n\nsection shall be payable in the same amount, on the same terms, and\n\nsubject to the same conditions as benefits payable on the basis of\n\nother service subject to the Employment Security Act of 1980,\n\nprovided wages used to establish the claim were paid during a time\n\nin which the account of the Indian tribe for which services were\n\nrendered was not terminated pursuant to subparagraph a of paragraph\n\n1 of subsection F of this section.\n\nE. 1. An Indian tribe or tribal unit subject to the Employment\n\nSecurity Act of 1980 shall pay contributions under the same terms\n\nand conditions as required of nongovernmental employers for profit\n\nsubject to the Employment Security Act of 1980 unless the tribe\n\nelects to pay into the State Unemployment Compensation Fund amounts\n\nequal to the amount of benefits attributable to service in the\n\nemploy of the Indian tribe.\n\n2. An Indian tribe or tribal unit electing to make payments in\n\nlieu of contributions shall so notify the Oklahoma Employment\n\nSecurity Commission in writing before the last day of January of the\n\ncalendar year in which the tribe wishes to begin making\n\nreimbursement payments. If the Commission determines the Indian\n\ntribe is eligible to exercise its option, the Indian tribe shall be\n\nliable for reimbursement payments in lieu of contributions in the\n\nsame manner and subject to the same provisions that apply to\n\nreimbursing nonprofit organizations as provided in Part 8 of Article\n\n3 of the Employment Security Act of 1980, including formation of\n\ngroup accounts, and the proportionate allocation of benefit costs,\n\nexcept that one hundred percent (100%) of the extended benefits\n\nattributable to the Indian tribe shall be reimbursed. Indian tribes\n\nshall determine whether reimbursement for benefits paid shall be\n\nelected by the tribe as a whole, by individual tribal units, or by\n\ncombinations of individual tribal units. If any provision contained\n\nin Part 8 of Article 3 of the Employment Security Act of 1980,\n\nincluding the administrative rules implementing that Part,\n\ncontradicts a provision of this section, the provision of this\n\nsection shall control.\n\n3. An Indian tribe or tribal unit shall be billed for the full\n\namount of benefits attributable to service in the employ of the\n\nIndian tribe or tribal unit on the same schedule as other employing\n\nunits that have elected to make payments in lieu of contributions.\n\nF. 1. a. If an Indian tribe or tribal unit thereof fails to\n\nfile the required reports and pay all late filing\n\npenalties or fails to make required payments under the\n\nEmployment Security Act of 1980, including payment of\n\nall interest, penalties, surcharges, or fees, a notice\n\nof reporting or payment delinquency shall be mailed to\n\nthe Indian tribe at its last-known address. If the\nontributions.\n\nF. 1. a. If an Indian tribe or tribal unit thereof fails to\n\nfile the required reports and pay all late filing\n\npenalties or fails to make required payments under the\n\nEmployment Security Act of 1980, including payment of\n\nall interest, penalties, surcharges, or fees, a notice\n\nof reporting or payment delinquency shall be mailed to\n\nthe Indian tribe at its last-known address. If the\n\ndelinquency is not corrected within ninety (90) days\n\nof the date of mailing of the notice of delinquency,\n\nthe account of the Indian tribe shall be terminated\n\nand notice of termination shall be mailed to the tribe\n\nat its last-known address, together with a statement\n\nof protest rights available pursuant to Section 3-115\n\nof this title. If the account of an Indian tribe is\n\nterminated pursuant to this subparagraph, the Indian\n\ntribe shall not be considered an \"employer\" for\n\npurposes of subsection A of this section, and services\n\nperformed for the Indian tribe shall not be considered\n\n\"employment\" for purposes of subsection B of this\n\nsection.\n\nb. The Oklahoma Employment Security Commission may\n\nreinstate the account of any Indian tribe that loses\n\ncoverage under subparagraph a of this subsection if\n\nthe tribe pays all contributions, payments in lieu of\n\ncontributions, interest, penalties, surcharges, and\n\nfees that are due and owing. Upon reinstatement, the\n\ntribe shall again be considered an \"employer\" for\n\npurposes of subsection A of this section and services\n\nperformed for the tribe shall again be considered\n\n\"employment\" for purposes of subsection B of this\n\nsection.\n\n2. a. Failure of an Indian tribe or tribal unit to make\n\nrequired payments, including assessments of interest,\n\npenalties, surcharges, and fees within ninety (90)\n\ndays of the due date for payment shall cause the\n\nIndian tribe to lose the option to make payments in\n\nlieu of contributions, as described in subsection E of\n\nthis section, for the following tax year unless\n\npayment in full is received before January 31 of the\n\nnext tax year.\n\nb. Any Indian tribe that loses the option to make\n\npayments in lieu of contributions due to late payment\n\nor nonpayment, as described in subparagraph a of this\n\nparagraph, shall have the option reinstated if, after\n\na period of one (1) year, all contribution payments\n\nhave been timely made, provided no contributions,\n\npayments in lieu of contributions for benefits paid,\n\ninterest, penalties, surcharges, or fees remain\n\noutstanding.\n\nG. The notice of payment or reporting delinquency to Indian\n\ntribes or their tribal units, referred to in subparagraph a of\n\nparagraph 1 of subsection F of this section, shall include\n\ninformation that failure to make full payment and file required\n\nreports within the prescribed time frame shall cause:\n\n1. The Indian tribe to be liable for taxes under FUTA;\n\n2. The Indian tribe to lose the option to make payments in lieu\n\nof contributions;\n\n3. The Indian tribe to be excepted from the definition of\n\n\"employer\", as provided in subsection A of this section; and\n\n4. Services performed in the employ of the Indian tribe to be\n\nexcepted from the definition of \"employment\", as provided in\n\nsubsection B of this section.\n\nH. Extended benefits paid that are attributable to service in\n\nthe employ of an Indian tribe and not reimbursed by the United\n\nStates government shall be financed in their entirety by the Indian\n\ntribe.\n\nI. If an Indian tribe fails to make required payments under the\n\nEmployment Security Act of 1980, including the payment of all\n\ninterest, penalties, surcharges, and fees, within ninety (90) days\n\nof the mailing of the notice of payment delinquency, the Oklahoma\n\nEmployment Security Commission shall immediately notify the United\n\nStates Internal Revenue Service and the United States Department of\n\nLabor.\n\nJ. The provisions of subsections K and L of this section shall\n\nprovide a transition for the implementation of Section 166 of Public\nnalties, surcharges, and fees, within ninety (90) days\n\nof the mailing of the notice of payment delinquency, the Oklahoma\n\nEmployment Security Commission shall immediately notify the United\n\nStates Internal Revenue Service and the United States Department of\n\nLabor.\n\nJ. The provisions of subsections K and L of this section shall\n\nprovide a transition for the implementation of Section 166 of Public\n\nLaw 106-554 enacted by the Congress of the United States and\n\neffective December 21, 2000, so that Indian tribes may qualify for\n\nfederal tax credits and employees of Indian tribes may be eligible\n\nfor benefits.\n\nK. Any Indian tribe which did not have an active account with\n\nthe Oklahoma Employment Security Commission from January 1, 2001, to\n\nthe effective date of this section, but which desires to be covered\n\nfor benefits for that period of time, may elect to be subject to one\n\nof the following, if the tribe notifies the Commission of the\n\nelection in writing:\n\n1. To pay contributions. If the tribe elects to make payments\n\nfor contributions, interest or penalties shall not be assessed\n\nagainst such tribe for the period from January 1, 2001, to the\n\neffective date of this section if full payment for all contributions\n\ndue is made within twenty (20) days after an account is established\n\nfor the tribe; or\n\n2. To make payments in lieu of contributions. If the tribe\n\nelects to make payments in lieu of contributions, interest or\n\npenalties shall not be assessed against such tribe for the period\n\nfrom January 1, 2001, to the effective date of this section if all\n\nreports that are due for that period are filed within twenty (20)\n\ndays after an account is established for the tribe.\n\nL. Any Indian tribe which did not have an active account with\n\nthe Oklahoma Employment Security Commission from January 1, 2001, to\n\nthe effective date of this section and does not desire to be covered\n\nfor benefits for that period shall be covered by the provisions of\n\nsubsections A through I of this section. The coverage for any such\n\ntribe shall be prospective only and shall not entitle any employee\n\nof the tribe to benefits for any period prior to the effective date\n\nof this section.\n\nM. Indian tribes paying contributions prior to the date of this\n\nsection shall not be able to make an election to make payments in\n\nlieu of contributions for the period from January 1, 2001, to the\n\neffective date of this section. Any change in election shall be\n\nprospective only.\n\nN. Participation by any Indian tribe in the state unemployment\n\ninsurance system shall not operate as a waiver of the sovereign\n\nimmunity of the tribe.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ce9c62f6afcfe76849f45b0cdd0832154430687028c88045ab19ad4ed459e49d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-107","next":"us-ok/okla.-stat.-tit.-40-40-1-109"},"notice":"GroundRules: Original legal text. Not legal advice."}