{"data":{"id":"us-ok/okla.-stat.-tit.-85a-85a-31","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 85A, § 85A-31","heading":"Multiple Injury Trust Fund","body":"A. The Multiple Injury Trust Fund shall be derived from the\n\nfollowing additional sources:\n\n1. As soon as practicable after January 1 of each year, the\n\ncommissioners of the Workers' Compensation Commission shall\n\nestablish an assessment rate applicable to each mutual or\n\ninterinsurance association, stock company, or other insurance\n\ncarrier writing workers' compensation insurance in this state, each\n\nemployer carrying its own risk, and each group self-insurance\n\nassociation, for amounts for purposes of computing the assessment\n\nauthorized by this section necessary to pay the annual obligations\n\nof the Multiple Injury Trust Fund determined on or before December\n\n31 of each year by the Multiple Injury Trust Fund (MITF) Director,\n\nprovided for in subsection Q of this section, to be outstanding for\n\nthe next calendar year. The rate shall be equal for all parties\n\nrequired to pay the assessment. The Board of Directors for\n\nCompSource Mutual Insurance Company shall have the power to\n\ndisapprove the rate established by the MITF Director until the\n\nMultiple Injury Trust Fund repays in full the amount due on any loan\n\nfrom CompSource Mutual Insurance Company or its predecessor\n\nCompSource Oklahoma. If the MITF Director and CompSource Mutual\n\nInsurance Company have not agreed on the assessment rate within\n\nthirty (30) days, the Workers' Compensation Commission shall set an\n\nassessment rate sufficient to cover all foreseeable obligations of\n\nthe Multiple Injury Trust Fund, including interest and principal\n\nowed by the fund on any loan;\n\n2. The assessments shall be paid to the Oklahoma Tax\n\nCommission. Insurance carriers, self-insurers, and group self-\n\ninsurance associations shall pay the assessment in four equal\n\ninstallments not later than the fifteenth day of the month following\n\nthe close of each quarter of the calendar year of the assessment.\n\nAssessments shall be determined based upon gross direct written\n\npremiums, normal premiums or actual paid losses of the paying party,\n\nas applicable, during the calendar quarter for which the assessment\n\nis due. Assessments are expressly conditioned and contingent upon\n\npreservation of the rebate equal to two-thirds (2/3) of the amount\n\nof the assessment actually paid pursuant to Sections 6101 and 6102\n\nof Title 68 of the Oklahoma Statutes. Uninsured employers shall pay\n\nthe assessment not later than the fifteenth day of the month\n\nfollowing the close of each quarter of the calendar year of the\n\nassessment. For purposes of this section, \"uninsured employer\"\n\nmeans an employer required by law to carry workers' compensation\n\ninsurance but who has failed or neglected to do so.\n\na. The assessment authorized in this section shall be\n\ndetermined using a rate equal to the proportion that\n\nthe sum of the outstanding obligations of the Multiple\n\nInjury Trust Fund as determined pursuant to paragraph\n\n1 of this subsection bears to the combined gross\n\ndirect written premiums of all such insurers; all\n\nactual paid losses of all individual self-insureds;\n\nand the normal premium of all group self-insurance\n\nassociations, for the year period from January 1 to\n\nDecember 31 preceding the assessment.\n\nb. For purposes of this subsection:\n\n(1) \"actual paid losses\" means all medical and\n\nindemnity payments, including temporary\n\ndisability, permanent disability, and death\n\nbenefits, and excluding loss adjustment expenses\n\nand reserves, and\nl self-insureds;\n\nand the normal premium of all group self-insurance\n\nassociations, for the year period from January 1 to\n\nDecember 31 preceding the assessment.\n\nb. For purposes of this subsection:\n\n(1) \"actual paid losses\" means all medical and\n\nindemnity payments, including temporary\n\ndisability, permanent disability, and death\n\nbenefits, and excluding loss adjustment expenses\n\nand reserves, and\n\n(2) \"normal premium\" means a standard premium less\n\nany discounts;\n\n3. By April 15 of each year, the Insurance Commissioner, the\n\nMITF Director and each individual and group self-insured shall\n\nprovide the Workers' Compensation Commission with such information\n\nas the Commission may determine is necessary to effectuate the\n\npurposes of this section;\n\n4. Each mutual or interinsurance association, stock company, or\n\nother insurance carrier writing workers' compensation insurance in\n\nthis state, and each employer carrying its own risk, including each\n\ngroup self-insurance association, shall be notified by the Workers'\n\nCompensation Commission in writing of the rate for the assessment on\n\nor before May 1 of each year in which a rate is determined. The\n\nrate determined by the Commission shall be in effect for four\n\ncalendar quarters beginning July 1 following determination by the\n\nCommission. The Commission may amend its previously determined rate\n\non or after July 1, 2019. Parties affected by the amended rate\n\nshall be notified by the Commission in writing as is reasonable;\n\n5. a. No mutual or interinsurance association, stock\n\ncompany, or other insurance carrier writing workers'\n\ncompensation insurance in this state may be assessed\n\nin any year an amount greater than seven percent (7%)\n\nof the gross direct written premiums of that insurer.\n\nThe authorization for a maximum seven-percent\n\nassessment shall exist until fiscal year 2027, then\n\nrevert back to six percent (6%) thereafter.\n\nb. No employer carrying its own risk may be assessed in\n\nany year an amount greater than seven percent (7%) of\n\nthe total actual paid losses of that individual self-\n\ninsured. The authorization for a maximum seven-\n\npercent assessment shall exist until fiscal year 2027,\n\nthen revert back to six percent (6%) thereafter.\n\nc. No group self-insurance association may be assessed in\n\nany year an amount greater than seven percent (7%) of\n\nthe normal premium of that group self-insurance\n\nassociation. The authorization for a maximum seven-\n\npercent assessment shall exist until fiscal year 2027,\n\nthen revert back to six percent (6%) thereafter;\n\n6. The Oklahoma Tax Commission shall assess and collect from\n\nany uninsured employer a temporary assessment at the rate of five\n\npercent (5%) 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\n\nemployers. The assessment shall be paid in four equal installments\n\nnot later than the fifteenth day of the month following the close of\n\nthe calendar year of the assessments. For the purpose of this\n\nparagraph, \"uninsured employer\" means an employer required by law to\n\nsecure its workers' compensation obligations but who has failed or\n\nneglected to do so;\n\n7. For injuries occurring on or after July 1, 2019, the\n\nOklahoma Tax Commission shall assess and collect from claimants a\n\ntemporary assessment as follows:\n\na. if an award has been made by the Workers' Compensation\n\nCourt of Existing Claims or the Workers' Compensation\n\nCommission for permanent partial disability or\n\npermanent total disability, or if a Compromise\n\nSettlement or Joint Petition has been approved, the\n\nemployer or insurance carrier shall pay to such\n\nemployee the amount of the award less the assessment.\n\nThe assessment shall be paid to the Oklahoma Tax\n\nCommission no later than the fifteenth day of the\n\nmonth following the close of each quarter of the\nmmission for permanent partial disability or\n\npermanent total disability, or if a Compromise\n\nSettlement or Joint Petition has been approved, the\n\nemployer or insurance carrier shall pay to such\n\nemployee the amount of the award less the assessment.\n\nThe assessment shall be paid to the Oklahoma Tax\n\nCommission no later than the fifteenth day of the\n\nmonth following the close of each quarter of the\n\ncalendar year in which compensation is paid or became\n\npayable, and\n\nb. in making and entering awards for compensation for\n\npermanent total disability or permanent partial\n\ndisability, three percent (3%) of the total award or\n\nsettlement shall be paid to the Tax Commission no\n\nlater than the fifteenth day of the month following\n\nthe close of each quarter of the calendar year in\n\nwhich compensation is paid or became payable. The\n\ntotal amount of the deduction so determined and fixed\n\nshall have the same force and effect as an award for\n\ncompensation, and all provisions relating to the\n\ncollection of awards shall apply to such judgments;\n\nand\n\n8. If the revenue in any one (1) year is insufficient to make\n\nall necessary payments for obligations of the Multiple Injury Trust\n\nFund and for the allocations provided for in subsection J of this\n\nsection, the unpaid portion shall be paid as soon thereafter as\n\nfunds become available.\n\nB. The Multiple Injury Trust Fund is hereby authorized to\n\nreceive and expend monies appropriated by the Legislature.\n\nC. It shall be the duty of the Tax Commission to collect the\n\npayments provided for in this act. The Tax Commission is hereby\n\nauthorized to bring an action for the recovery of any delinquent or\n\nunpaid payments required in this section.\n\nD. Any mutual or interinsurance association, stock company, or\n\nother insurance company, which is subject to regulation by the\n\nInsurance Commissioner, failing to make payments required in this\n\nact promptly and correctly, and failing to report payment of the\n\nsame to the Insurance Commissioner within ten (10) days of payment\n\nshall be subject to administrative penalties as allowed by law,\n\nincluding but not limited to a fine in the amount of Five Hundred\n\nDollars ($500.00) or an amount equal to one percent (1%) of the\n\nunpaid amount, whichever is greater, to be paid to the Insurance\n\nCommissioner.\n\nE. Any employer carrying its own risk, or group self-insurance\n\nassociation failing to make payments required in this act promptly\n\nand correctly, and failing to report payment of the same to the\n\nCommission within ten (10) days of payment shall be subject to\n\nadministrative penalties as allowed by law, including but not\n\nlimited to a fine in the amount of Five Hundred Dollars ($500.00) or\n\nan amount equal to one percent (1%) of the unpaid amount, whichever\n\nis greater, to be paid to the Commission.\n\nF. 1. On or before the first day of April of each year, the\n\nState Treasurer shall advise the Commission, the MITF Director and\n\nthe Tax Commission of the amount of money held as of March 1 of that\n\nyear by the State Treasurer to the credit of the Multiple Injury\n\nTrust Fund. On or before the first day of November of each year,\n\nthe State Treasurer shall advise the Commission, the MITF Director\n\nand the Tax Commission of the amount of money held as of October 1\n\nof that year by the State Treasurer to the credit of the Multiple\n\nInjury Trust Fund.\n\n2. Until such time as the Multiple Injury Trust Fund fully\n\nsatisfies any loan obligation payable to CompSource Mutual Insurance\n\nCompany or its predecessor CompSource Oklahoma, the State Treasurer\n\nshall:\n\na. advise the Chief Executive Officer of CompSource\n\nMutual Insurance Company on or before the first day of\n\nApril of the money held as of March 1 of that year by\n\nthe State Treasurer to the credit of the Multiple\n\nInjury Trust Fund, and\n\nb. advise the Chief Executive Officer of CompSource\nto CompSource Mutual Insurance\n\nCompany or its predecessor CompSource Oklahoma, the State Treasurer\n\nshall:\n\na. advise the Chief Executive Officer of CompSource\n\nMutual Insurance Company on or before the first day of\n\nApril of the money held as of March 1 of that year by\n\nthe State Treasurer to the credit of the Multiple\n\nInjury Trust Fund, and\n\nb. advise the Chief Executive Officer of CompSource\n\nMutual Insurance Company on or before the first day of\n\nNovember of the money held as of October 1 of that\n\nyear by the State Treasurer to the credit of the\n\nMultiple Injury Trust Fund.\n\nG. Eighty percent (80%) of all sums held by the State Treasurer\n\nto the credit of the Multiple Injury Trust Fund may by order of the\n\nMITF Director be invested in or loaned on the pledge of any of the\n\nsecurities in which a state bank may invest the monies deposited\n\ntherein by the State Treasurer; or may be deposited in state or\n\nnational banks or trust companies upon insured time deposit bearing\n\ninterest at a rate no less than currently being paid upon insured\n\nsavings accounts in the institutions. As used in this section,\n\n\"insured\" means insurance as provided by an agency of the federal\n\ngovernment. All such securities or evidence of indebtedness shall\n\nbe placed in the hands of the State Treasurer, who shall be the\n\ncustodian thereof, who shall collect the principal and interest when\n\ndue, and pay the same into the Multiple Injury Trust Fund. The\n\nState Treasurer shall pay by vouchers drawn on the Multiple Injury\n\nTrust Fund for the making of such investments, when signed by the\n\nMITF Director, upon delivery of such securities or evidence of\n\nindebtedness to the State Treasurer. The MITF Director may sell any\n\nof such securities, the proceeds thereof to be paid over to the\n\nState Treasurer for the Multiple Injury Trust Fund.\n\nH. The refund provisions of Sections 227 through 229 of Title\n\n68 of the Oklahoma Statutes shall be applicable to any payments made\n\nto the Multiple Injury Trust Fund. Refunds shall be paid from and\n\nout of the Multiple Injury Trust Fund.\n\nI. Beginning July 1, 2019, One Million Dollars ($1,000,000.00)\n\nof the funds in the Multiple Injury Trust Fund shall be transferred\n\nannually on July 1 to the Oklahoma Department of Labor Revolving\n\nFund exclusively for the operation and administration of the\n\nOklahoma Occupational Health and Safety Standards Act and for other\n\nnecessary expenses of the Department of Labor.\n\nJ. Except for the monies provided for in subsection I of this\n\nsection, the Tax Commission shall pay, monthly, to the State\n\nTreasurer to the credit of the Multiple Injury Trust Fund all monies\n\ncollected pursuant to the provisions of this section. The State\n\nTreasurer shall pay out of the Multiple Injury Trust Fund only upon\n\nthe order and direction of the Workers' Compensation Commission\n\nacting under the provisions hereof.\n\nK. The Commission shall promulgate rules as the Commission\n\ndeems necessary to effectuate the provisions of this section.\n\nL. The Insurance Commissioner shall promulgate rules relating\n\nto insurers as defined in Title 36 of the Oklahoma Statutes, as the\n\nInsurance Commissioner deems necessary to effectuate the provisions\n\nof this section.\n\nM. The MITF Director shall have authority to fulfill all\n\npayment obligations of the Multiple Injury Trust Fund.\n\nN. The Multiple Injury Trust Fund may enter into an agreement\n\nwith any reinsurer licensed to sell reinsurance by the Insurance\n\nCommissioner pursuant to a competitive process administered by the\n\nDirector of Central Purchasing in the Office of Management and\n\nEnterprise Services.\n\nO. Any dividend, rebate, or other distribution, payable by\n\nCompSource Mutual Insurance Company or any other workers'\n\ncompensation insurance carrier, to a state agency policyholder shall\n\nbe paid to the State Treasurer, and shall be credited as follows:\noner pursuant to a competitive process administered by the\n\nDirector of Central Purchasing in the Office of Management and\n\nEnterprise Services.\n\nO. Any dividend, rebate, or other distribution, payable by\n\nCompSource Mutual Insurance Company or any other workers'\n\ncompensation insurance carrier, to a state agency policyholder shall\n\nbe paid to the State Treasurer, and shall be credited as follows:\n\n1. In the event of failure of the Multiple Injury Trust Fund to\n\nmeet all lawful obligations, the monies shall be credited to the\n\nMultiple Injury Trust Fund and shall be used by the Multiple Injury\n\nTrust Fund to meet all lawful obligations of the Multiple Injury\n\nTrust Fund; and\n\n2. Otherwise, all future dividends made by any workers'\n\ncompensation insurance carrier, on behalf of state agencies, shall\n\nbe deposited to the credit of the General Revenue Fund of the State\n\nTreasury.\n\nP. The Workers' Compensation Commission shall be charged with\n\nthe administration and protection of the Multiple Injury Trust Fund.\n\nQ. The person serving as the Administrator of the Multiple\n\nInjury Trust Fund on the date of passage and approval of this act\n\nshall serve as the initial MITF Director, provided such person is\n\nserving as the Administrator of the Multiple Injury Trust Fund on\n\nthe effective date of this act. The MITF Director shall be\n\nappointed by and serve at the pleasure of the Governor.\n\nR. Any party interested shall have a right to bring a\n\nproceeding in the Supreme Court to review an award of the Workers'\n\nCompensation Commission affecting such Multiple Injury Trust Fund,\n\nin the same manner as is provided by law with reference to other\n\nawards by the Commission.\n\nS. The State Treasurer shall allocate to the Commission out of\n\nthe Multiple Injury Trust Fund sufficient funds for administration\n\nexpenses thereof in amounts to be fixed and approved by the Director\n\nfor the Multiple Injury Trust Fund, unless rejected by the Workers'\n\nCompensation Commission.\n\nT. On or after July 1, 2019, accrued and unpaid compensation\n\nfrom the Multiple Injury Trust Fund shall bear simple interest only\n\nat the percentage rate applicable under Section 727.1 of Title 12 of\n\nthe Oklahoma Statutes from the day an award is made by the Workers'\n\nCompensation Court of Existing Claims or the Workers' Compensation\n\nCommission.","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":"476144bf185d8ca40a1c8aad734f7b19f78e2ea761c0a1413ce7c68dead44d0f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-85a-85a-309","next":"us-ok/okla.-stat.-tit.-85a-85a-310"},"notice":"GroundRules: Original legal text. Not legal advice."}