{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-418","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-418","heading":"Payments to Commission - Refunds - Collection of payments","body":"- Disposition of funds.\n\n(1) Each insurance carrier writing workers' compensation\n\ninsurance in this state and each self-insured employer authorized to\n\nmake workers' compensation payments directly to employees shall pay\n\nto the Oklahoma Tax Commission up to a sum equal to three-fourths of\n\none percent (3/4 of 1%) of the total workers' compensation losses,\n\nexcluding medical payments and temporary total disability\n\ncompensation, based on the records of the Workers' Compensation\n\nCourt of Existing Claims or the Workers' Compensation Commission,\n\npaid out or payable during each quarter-year period of the calendar\n\nyear, said percentage to be fixed by the Commissioner of Labor and\n\nbased upon the Commissioner's certification that the proceeds\n\nthereof are reasonable and necessary to accomplish the objectives of\n\nthe Oklahoma Occupational Health and Safety Standards Act. Such\n\npayments to the Oklahoma Tax Commission shall be made not later than\n\nthe fifteenth day of the month following the close of the quarter-\n\nyear in which compensation is paid or becomes payable. Payments\n\nmade, under the provisions of this section, shall be considered\n\nlosses for the purpose of computing workers' compensation rates.\n\n(2) The refund provisions of Sections 227 through 229 of Title\n\n68 of the Oklahoma Statutes shall be applicable to any payments made\n\nunder the provisions of the Oklahoma Occupational Health and Safety\n\nStandards Act.\n\n(3) In making and entering awards for compensation, the\n\nWorkers' Compensation Court of Existing Claims or the Workers'\n\nCompensation Commission shall determine and fix the amounts that\n\nshall be paid to the Oklahoma Tax Commission under the provisions of\n\nthis section. The total amount so determined and fixed shall have\n\nthe same force and effect as an award of the Workers' Compensation\n\nCourt of Existing Claims or the Workers' Compensation Commission for\n\ncompensation and all provisions of law relating to the collection of\n\nawards of said court or Commission shall apply to such judgments or\n\nawards.\n\n(4) It shall be the duty of the Oklahoma Tax Commission to\n\ncollect the payments provided for herein, and said Commission is\n\nhereby given authority to bring an action for the recovery of any\n\ndelinquent and unpaid payment or payments. In the alternative, the\n\nOklahoma Tax Commission may enforce payments by proceeding in\n\naccordance with the provisions of Section 79 of Title 85A of the\n\nOklahoma Statutes.\n\n(5) Except as otherwise provided in paragraph (7) of this\n\nsection, the Oklahoma Tax Commission shall, monthly, as the same are\n\ncollected, pay to the State Treasurer of this state, to the credit\n\nof the Special Occupational Health and Safety Fund, all monies\n\ncollected under the provisions of this section. Monies shall be\n\npaid out of said Fund exclusively for the operation and\n\nadministration of the Oklahoma Occupational Health and Safety\n\nStandards Act and for other necessary expenses of the Department of\n\nLabor pursuant to appropriations by the Oklahoma Legislature.\n\n(6) The Commissioner shall determine the needs of the program,\n\nconsidering statistical data on disabling work injuries, depth and\n\nscope of the program as evidenced by the needs and demands of\n\nemployers and the present, planned and anticipated budgetary needs\n\nof the program, and submit same to the Legislature.\n\n(7) In no event shall the total fiscal year amount paid to the\n\ncredit of the Special Occupational Health and Safety Fund pursuant\n\nto this section exceed the 3-year average of the total fiscal year\n\namounts apportioned fiscal years 2015, 2016 and 2017. Any amount in\n\nexcess of the 3-year average shall be placed to the credit of the\n\nGeneral Revenue Fund.","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":"8b284f7c3376c85379c4fe962494288093dd99a8723e376943f6ddf83e6b3a0a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-417.1","next":"us-ok/okla.-stat.-tit.-40-40-419"},"notice":"GroundRules: Original legal text. Not legal advice."}