{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-202","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-202","heading":"Termination of coverage","body":"TERMINATION OF COVERAGE.\n\nTermination of coverage with respect to 1977 or prior years\n\nshall be determined in accordance with provisions applicable to\n\nthose years. Except as otherwise provided in Section 3-203 of this\n\ntitle, an employing unit shall cease to be an employer subject to\n\nthis act only as of the first day of any calendar year and only if\n\nit files with the Commission, during January of such year, a written\n\napplication for termination of coverage, and the Commission finds\n\nthat there were (1) no calendar quarter within the preceding\n\ncalendar year in which such employing unit paid for service in\n\nemployment wages of One Thousand Five Hundred Dollars ($1,500.00) or\n\nmore or (2) no twenty (20) different days, each day being in a\n\ndifferent calendar week within the preceding calendar year, within\n\nwhich such employing unit employed one or more individuals in\n\nemployment subject to this act; provided further that religious,\n\ncharitable, educational or other organizations covered under\n\nparagraph 8 of Section 1-208 of this title shall be so terminated if\n\nthe Commission finds that there were no twenty (20) different days,\n\neach day being in a different calendar week within the preceding\n\ncalendar year, within which such employing unit employed four or\n\nmore individuals in employment subject to this act. Provided\n\nfurther that agricultural labor as covered under paragraph 10 of\n\nSection 1-208 of this title shall be so terminated if the Commission\n\nfinds that there were (1) no calendar quarter within the preceding\n\ncalendar year in which such employing unit paid wages of Twenty\n\nThousand Dollars ($20,000.00) or more, or (2) no twenty (20)\n\ndifferent days, each day being in a different calendar week within\n\nthe preceding calendar year, within which such employing unit\n\nemployed ten (10) or more individuals in employment subject to this\n\nact; provided further that domestic service as covered under\n\nparagraph 11 of Section 1-208 of this title shall be terminated if\n\nthe Commission finds that there were no calendar quarters within the\n\npreceding calendar year in which such employing unit paid wages of\n\nOne Thousand Dollars ($1,000.00) or more. Provided, however, that if\n\nthe Federal Congress shall, by amendment to the Federal Unemployment\n\nTax Act, redefine the term employer to include employing units not\n\nqualified as employers under this section, all of the provisions of\n\nthis act shall be applicable to such employing units. For the\n\npurposes of this section, the two or more employing units mentioned\n\nin paragraph 2, 3 or 4 of Section 1-208 of this title shall be\n\ntreated as a single employing unit.","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":"53fd0cd36d0e83623628fa8271b19c2ce85f4a31e479404fe649e9b07f4eb1a5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-121","next":"us-ok/okla.-stat.-tit.-40-40-3-203"},"notice":"GroundRules: Original legal text. Not legal advice."}