{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-121","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-121","heading":"Professional Employer Organizations – Transfer of","body":"experience history.\n\nPROFESSIONAL EMPLOYER ORGANIZATIONS – TRANSFER OF EXPERIENCE\n\nHISTORY.\n\nIf a Professional Employer Organization, or PEO, chooses the\n\noption to file quarterly tax returns under the account assigned to\n\nits client pursuant to paragraph 2 of subsection A of Section 3-120\n\nof this title, and if the client has an experience history from a\n\nprevious account assigned to that client that can be used in\n\ncalculating an earned tax rate pursuant to the provisions of Article\n\n3, Part 1, of the Employment Security Act of 1980, then that\n\nexperience history shall be transferred to the account assigned to\n\nthat client as a coemployer of that PEO. In addition, if taxable\n\nwages were reported by a client in a previous account of the client\n\nwithin the calendar year in which the PEO coemployer account is set\n\nup, then the PEO coemployer account shall be given credit for the\n\ntaxable wages paid on each employee in the immediately previous\n\naccount under which client wages were reported.","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":"777690e0510881ca27a0dd7ed5bf2b0f99626ebd303a327cf211e56cf576da7b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-120","next":"us-ok/okla.-stat.-tit.-40-40-3-202"},"notice":"GroundRules: Original legal text. Not legal advice."}