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Oklahoma Statutes - Title 40. Labor Page 21 December 31, or the equivalent thereof as the Commission may by regulation prescribe; 9. "Client" shall have the same meaning as provided in paragraph 1 of Section 600.2 of this title; 10. "Coemployer" shall have the same meaning as provided in paragraph 2 of Section 600.2 of this title; 11. "Coemployment relationship" shall have the same meaning as provided in paragraph 3 of Section 600.2 of this title; 12. "Commission" means the Oklahoma Employment Security Commission; 13. "Commissioner" means a member of the Commission; 14. "Continued claim series" means an uninterrupted series of weekly claims filed by a claimant during the benefit year; 15. "Contributions" means the money payments, including taxes and reimbursements, required by the Employment Security Act of 1980 to be paid into the Unemployment Compensation Fund by an employer; 16. "Covered employee" shall have the same meaning as provided in paragraph 5 of Section 600.2 of this title; 17. "Digital portal filing" means electronic communication through the agency digital portal; 18. "Earned tax rate" means the tax rate calculated for an employer with sufficient experience history to meet the At-Risk Rule set out in paragraph 3 of Section 3-110.1 of this title, with the tax rate calculated pursuant to the provisions of Section 3-101 et seq. of this title; 19. "Electronic e-filing" means filing by email or fax to email; 20. "Eligibility period" of an individual for extended benefits means the period consisting of the weeks in his or her benefit year, as defined by the Employment Security Act of 1980, which begin in an extended benefit period and, if his or her benefit year ends within such extended benefit period, any weeks thereafter which begin in such extended benefit period; 21. "Employer" shall have the same meaning as provided in Section 1-208 of this title; 22. "Employing unit" means any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, limited liability company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals performing services for it within this state; 23. "Employment" shall have the same meaning as provided in Section 1-210 of this title; 24. "Employment office" means a free public employment office or branch thereof operated by this or any other state as a part of a