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Oklahoma Statutes - Title 40. Labor Page 47 The requirements of Sections 2-417 and 2-418 of this title shall be applicable to any claimant of unemployment benefits who is receiving supplemental benefits under this subsection. C. The amount of supplemental unemployment benefit plan payments will not be deducted from the weekly benefit amount of an unemployment benefit claim. D. All supplemental unemployment benefit plans must be approved by the Director of the Unemployment Insurance Division of the Oklahoma Employment Security Commission. The Director's determination will be in writing and mailed to the employer and the collective bargaining agent of the employees, if any exists, at their last-known addresses, within twenty (20) days of the receipt of the employer's plan. If an employer or collective bargaining agent disagrees with the determination, an appeal can be taken pursuant to Section 3-115 of this title. Added by Laws 2002, c. 452, § 7, eff. Nov. 1, 2002. Amended by Laws 2006, c. 176, § 3, eff. July 1, 2006; Laws 2019, c. 251, § 2, eff. July 1, 2019; Laws 2022, c. 360, § 9, eff. Nov. 1, 2022.
§40-1-225A. Repealed by Laws 2007, c. 354, § 18, eff. Nov. 1, 2007.
§40-1-226. Repealed by Laws 2022, c. 360, § 23, eff. Nov. 1, 2022.
§40-1-227. Experience period. EXPERIENCE PERIOD. "Experience period" means the most recent twelve (12) consecutive completed calendar quarters occurring before July 1 of the year immediately preceding the year for which the employer's contribution rate is being calculated. Added by Laws 2006, c. 176, § 4, eff. July 1, 2006. Amended by Laws 2017, c. 345, § 1, eff. July 1, 2017.
§40-1-228. Limited liability companies. LIMITED LIABILITY COMPANIES. For unemployment tax purposes, wages, salaries, or draws paid to limited liability company members, relatives of the members, and employees shall be taxed in the same manner as required by the Federal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the Internal Revenue Code, Title 26 U.S.C., Chapters 1 through 99. Added by Laws 2015, c. 249, § 2, eff. Nov. 1, 2015. Amended by Laws 2022, c. 360, § 10, eff. Nov. 1, 2022.
§40-1-229. Assigned tax rate and earned tax rate. ASSIGNED TAX RATE AND EARNED TAX RATE. A. "Assigned tax rate" means the tax rate assigned to an employer pursuant to Section 3-110.1 of this title when the employer does not have sufficient experience history to meet the At-Risk Rule set out in paragraph 3 of Section 3-110.1 of this title.