{"data":{"id":"us-ok/okla.-stat.-tit.-85a-85a-122","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 85A, § 85A-122","heading":"Costs of administering act","body":"A. The Workers’ Compensation Commission Revolving Fund\n\nestablished by Section 28.1 of this title shall be used for the\n\ncosts of administering the Administrative Workers’ Compensation Act\n\nand for other purposes as authorized by law.\n\nB. For the purpose of providing funds for the Workers’\n\nCompensation Commission Revolving Fund, for the Workers’\n\nCompensation Court of Existing Claims Administrative Fund (CECAF)\n\ncreated in Section 401.1 of this title, for the Multiple Injury\n\nTrust Fund created in Section 28 of this title, and to fund other\n\nprovisions within this title, the following tax rates shall apply:\n\n1. Each mutual or interinsurance association, stock company,\n\nCompSource Mutual Insurance Company or other insurance carrier\n\nwriting workers’ compensation insurance in this state shall pay to\n\nthe Oklahoma Tax Commission an assessment at a rate of one percent\n\n(1%) of all gross direct premiums written during each quarter of the\n\ncalendar year for workers’ compensation insurance on risks located\n\nin this state after deducting from such gross direct premiums,\n\nreturn premiums, unabsorbed portions of any deposit premiums, policy\n\ndividends, safety refunds, savings and other similar returns paid or\n\ncredited to policyholders. Such payments to the Oklahoma Tax\n\nCommission shall be made not later than the fifteenth day of the\n\nmonth following the close of each quarter of the calendar year in\n\nwhich such gross direct premium is collected or collectible.\n\nContributions made by insurance carriers and CompSource Mutual\n\nInsurance Company, under the provisions of this section, shall be\n\nconsidered for the purpose of computing workers’ compensation rates;\n\nand\n\n2. When an employer is authorized to become a self-insurer, the\n\nWorkers’ Compensation Commission shall notify the Oklahoma Tax\n\nCommission and give the effective date of such authorization. The\n\nOklahoma Tax Commission shall then assess and collect from the\n\nemployers carrying their own risk an assessment at the rate of two\n\npercent (2%) of the total compensation for permanent total\n\ndisability awards, permanent partial disability awards and death\n\nbenefits paid out during each quarter of the calendar year by the\n\nemployers. Such assessment shall be payable by the employers and\n\ncollected by the Oklahoma Tax Commission according to the provisions\n\nof this section regarding payment and collection of the assessment\n\ncreated in paragraph 1 of this subsection.\n\nC. It shall be the duty of the Oklahoma Tax Commission to\n\ncollect the payments provided for in this title. The Oklahoma Tax\n\nCommission is hereby authorized to bring an action for the recovery\n\nof any delinquent or unpaid payments required in this section. The\n\nOklahoma Tax Commission may also enforce payments by proceeding in\n\naccordance with the provisions of Section 98 of this title.\n\nD. The Oklahoma Tax Commission shall pay monthly to the State\n\nTreasurer to the credit of the Multiple Injury Trust Fund all monies\n\ncollected under the provisions of this section, less the annual\n\namounts which shall be apportioned by the Oklahoma Tax Commission,\n\nfirst to the Workers’ Compensation Commission Revolving Fund, as\n\nfollows; provided, however, if the fund in any one month is\n\ninsufficient to make the required payments, the unpaid portion shall\n\nbe paid as soon as funds become available:\n\n1. Five Million Five Hundred Thousand Dollars ($5,500,000.00)\n\nshall be payable each fiscal year in equal monthly installments to\n\nthe credit of the Workers’ Compensation Commission Revolving Fund\n\nestablished in Section 28.1 of this title to be used to implement\n\nthe provisions of this title; and\n\n2. Two Hundred Fifty Thousand Dollars ($250,000.00) shall be\n\npayable in equal monthly installments to the credit of the Workers’\n\nCompensation Court of Existing Claims Administrative Fund (CECAF)\nin equal monthly installments to\n\nthe credit of the Workers’ Compensation Commission Revolving Fund\n\nestablished in Section 28.1 of this title to be used to implement\n\nthe provisions of this title; and\n\n2. Two Hundred Fifty Thousand Dollars ($250,000.00) shall be\n\npayable in equal monthly installments to the credit of the Workers’\n\nCompensation Court of Existing Claims Administrative Fund (CECAF)\n\nfor the fiscal year beginning July 1, 2023, and each subsequent\n\nfiscal year.\n\nAs of July 1, 2024, the balance of monies in the CEC Revolving\n\nFund and monies deposited in the Workers’ Compensation Court of\n\nExisting Claims Administrative Fund (CECAF) shall be used by the\n\nAdministrative Director of the Courts to fund all expenses\n\nassociated with the Workers’ Compensation Court of Existing Claims\n\ntrial judge and all three-judge en banc panel appeals adjudicated by\n\nthe CEC Division of the Court of Civil Appeals to implement\n\nprovisions provided for in this title.\n\nE. The refund provisions of Sections 227 through 229 of Title\n\n68 of the Oklahoma Statutes shall be applicable to any payments made\n\npursuant to this section.","path":["OK Code","Title 85A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os85A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"dde56667ca8c5d656a29f2b0886e9b3ff0c3962a8b9c80362447d01f8c79ca08","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-85a-85a-121","next":"us-ok/okla.-stat.-tit.-85a-85a-123"},"notice":"GroundRules: Original legal text. Not legal advice."}