{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-3-203","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-3-203","heading":"Election by employer","body":"ELECTION BY EMPLOYER.\n\nA. An employing unit, not otherwise subject to the Employment\n\nSecurity Act of 1980, which files with the Oklahoma Employment\n\nSecurity Commission its written election to become an employer\n\nsubject hereto for not less than two (2) calendar years shall, with\n\nthe written approval of the election by the Commission, become an\n\nemployer subject hereto to the same extent as all other employers,\n\nas of the date stated in the approval, and shall cease to be subject\n\nhereto as of January 1 of any calendar year subsequent to the two\n\n(2) required calendar years, only if during January of that year it\n\nhas filed with the Commission a written application for termination\n\nof coverage as provided in this section.\n\nB. Any employing unit for which services that do not constitute\n\nemployment as defined in the Employment Security Act of 1980 are\n\nperformed may file with the Commission a written election that all\n\nsuch services with respect to which payments are not required under\n\nan employment security law of any other state or of the federal\n\ngovernment and which are performed by individuals in its employ in\n\none or more distinct establishments or places of business shall be\n\ndeemed to constitute employment by an employer for all the purposes\n\nof the Employment Security Act of 1980 for not less than two (2)\n\ncalendar years. Upon the written approval of the election by the\n\nCommission, the services shall be deemed to constitute employment\n\nsubject to the Employment Security Act of 1980 from and after the\n\ndate stated in the approval. The services shall cease to be deemed\n\nemployment subject hereto as of January 1 of any calendar year\n\nsubsequent to the two (2) required calendar years, only if during\n\nJanuary of that year the employing unit has filed with the\n\nCommission a written application for termination of the coverage.\n\nC. The Commission may terminate the election of an employer or\n\nemploying unit made pursuant to subsection A or B of this section at\n\nany time the Commission determines that the employer or employing\n\nunit is not abiding by all requirements of the Employment Security\n\nAct of 1980 and the rules for the administration of that act, or if\n\nthe employer or employing unit that has made an election for\n\ncoverage becomes delinquent in the payment of its unemployment tax\n\ncontributions, interest, penalties or fees.\n\nD. If the Commission makes a determination that an application\n\nof an employer or employing unit submitted under subsections A or B\n\nof this section should be denied, or that a voluntary election\n\nshould be terminated under subsection C of this section, the\n\nCommission shall notify the affected employer or employing unit in\n\nwriting. The notification of the determination shall be delivered\n\nto the employer, or mailed to the employer's last-known address.\n\nE. A determination made under this section may be appealed\n\npursuant to the provisions of Section 3-115 of this title.","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":"0952851fadcd56a98986160df44a9deee9ae1cfe41b8aaa13f234beac530ed0e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-3-202","next":"us-ok/okla.-stat.-tit.-40-40-3-301"},"notice":"GroundRules: Original legal text. Not legal advice."}