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Oklahoma Statutes - Title 40. Labor Page 132 2. The PEO shall file quarterly tax returns to report the wages of all covered employees under the direction and control of each client and pay all contributions due on those wages under the account assigned to that client by the Oklahoma Employment Security Commission; provided: a. a PEO choosing this option shall notify the Oklahoma Employment Security Commission in writing, b. a PEO choosing this option shall assist the Commission in the process of the separation and identification of the contribution history, the benefit experience history, and the payroll of each of its clients, and the Commission shall transfer that experience to the client account, c. the Commission shall determine the tax rate of each client account separately based upon the client's contribution history, benefit experience history and actual payroll, d. if there is not sufficient experience in the client account after the transfer of experience to establish a tax rate, the account will be assigned a tax rate pursuant to Section 3-110.1 of this title, and e. a PEO choosing this option shall produce all documentation and information necessary for the Oklahoma Employment Security Commission to create the client account within sixty (60) days of choosing this option. If the information needed by the Commission is not produced within this sixty-day period, the PEO shall revert to reporting under the option provided for in paragraph 1 of subsection A of this section. B. Within thirty (30) days after the end of each calendar quarter, each PEO shall file a list of all its clients setting out the federal employer identification number, the name, the client's contact information and the current registration certificate of the PEO issued pursuant to Section 600.4 of this title. The client list shall be filed in a format prescribed by the Oklahoma Employment Security Commission. Materials submitted pursuant to this section shall be deemed records submitted pursuant to the Oklahoma Professional Employer Organization Recognition and Registration Act and shall be treated as confidential and subject to the provisions of subsection C of Section 600.6 of this title and Section 4-508 of this title. C. Any PEO with a current employer tax account with the Oklahoma Employment Security Commission as of the effective date of this act shall comply with the provisions of this section no later than January 1, 2015. D. Any PEO that does not have a current employer tax account with the Oklahoma Employment Security Commission as of the effective