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Oklahoma Statutes - Title 40. Labor Page 27 b. the employing unit is required to be an "employer" as a condition for approval of the Employment Security Act of 1980 for full tax credit to be allowed against the tax imposed by the Federal Unemployment Tax Act, 26 U.S.C., Section 3301 et seq.; or 13. If two or more employers share common ownership, management, or control, the Commission may combine their merit rating accounts, including their actual contribution and benefit experience, annual payrolls, and contribution rates into one account. Added by Laws 1980, c. 323, § 1-208, eff. July 1, 1980. Amended by Laws 1990, c. 333, § 1, emerg. eff. May 31, 1990; Laws 1993, c. 219, § 1, eff. Sept. 1, 1993; Laws 1997, c. 30, § 2, eff. July 1, 1997; Laws 2005, c. 182, § 1, eff. Nov. 1, 2005; Laws 2006, c. 176, § 1, eff. July 1, 2006; Laws 2008, c. 132, § 2, eff. Nov. 1, 2008.

§40-1-208.1. Motor carrier not employer of lessor or driver. MOTOR CARRIER NOT EMPLOYER OF LESSOR OR DRIVER. In no event will a motor carrier be determined to be the employer of a lessor as defined in Section 166a or 230.29 of Title 47 of the Oklahoma Statutes, or of a driver receiving compensation from a lessor. Added by Laws 1986, c. 223, § 23, emerg. eff. June 9, 1986. Amended by Laws 2002, c. 452, § 3, eff. Nov. 1, 2002. Renumbered from § 1- 208A of this title by Laws 2006, c. 176, § 29, eff. July 1, 2006.

§40-1-208A. Renumbered as § 1-208.1 of this title by Laws 2006, c. 176, § 29, eff. July 1, 2006.

§40-1-209. Employing unit. EMPLOYING UNIT. All individuals performing services within this state for any employing unit which maintains two or more separate establishments within this state shall be deemed to be employed by a single employing unit for all the purposes of the Employment Security Act of 1980, except as provided under paragraphs 10 and 11 of Section 1- 208 of this title. Whenever any employing unit contracts with or has under it any contractor or subcontractor for any employment, which is part of its usual trade, occupation, profession, or business, unless the employing unit as well as each such contractor or subcontractor is an employer by reason of Section 1-208 or Section 3-203 of this title, the employing unit shall for all the purposes of the Employment Security Act of 1980 be deemed to employ each individual in the employ of each such contractor or subcontractor for each day during which such individual is engaged in performing such employment; except that each such contractor or subcontractor who is