Okla. Stat. tit. 40, § 40-1-108

or payments - Extended benefits - Delinquencies - No waiver of

sovereign immunity.

A. The term "employer" shall include any Indian tribe for which

service in employment is performed, as defined in the Employment

Security Act of 1980.

B. The term "employment" shall include service performed in the

employ of an Indian tribe, as defined in the Federal Unemployment

Tax Act (FUTA), 26 U.S.C., Section 3306(u), provided such service is

excluded from "employment" as defined in FUTA solely by reason of 26

U.S.C., Section 3306(c)(7), and is not otherwise excluded from

employment under the Employment Security Act of 1980. For purposes

of this section, the exclusions from employment in subparagraphs (c)

and (e) of paragraph (7) of Section 1-210 of this title shall be

applicable to services performed in the employ of an Indian tribe.

C. The terms "Indian tribe" and "tribal unit" shall have the

meanings ascribed to them in federal law. "Tribal unit" includes

subdivisions, subsidiaries, and business enterprises wholly owned by

an Indian tribe.

D. Benefits based on service in employment defined in this

section shall be payable in the same amount, on the same terms, and

subject to the same conditions as benefits payable on the basis of

other service subject to the Employment Security Act of 1980,

provided wages used to establish the claim were paid during a time

in which the account of the Indian tribe for which services were

rendered was not terminated pursuant to subparagraph a of paragraph

1 of subsection F of this section.

E. 1. An Indian tribe or tribal unit subject to the Employment

Security Act of 1980 shall pay contributions under the same terms

and conditions as required of nongovernmental employers for profit

subject to the Employment Security Act of 1980 unless the tribe

elects to pay into the State Unemployment Compensation Fund amounts

equal to the amount of benefits attributable to service in the

employ of the Indian tribe.

2. An Indian tribe or tribal unit electing to make payments in

lieu of contributions shall so notify the Oklahoma Employment

Security Commission in writing before the last day of January of the

calendar year in which the tribe wishes to begin making

reimbursement payments. If the Commission determines the Indian

tribe is eligible to exercise its option, the Indian tribe shall be

liable for reimbursement payments in lieu of contributions in the

same manner and subject to the same provisions that apply to

reimbursing nonprofit organizations as provided in Part 8 of Article

3 of the Employment Security Act of 1980, including formation of

group accounts, and the proportionate allocation of benefit costs,

except that one hundred percent (100%) of the extended benefits

attributable to the Indian tribe shall be reimbursed. Indian tribes

Oklahoma Statutes - Title 40. Labor Page 16

shall determine whether reimbursement for benefits paid shall be

elected by the tribe as a whole, by individual tribal units, or by

combinations of individual tribal units. If any provision contained

in Part 8 of Article 3 of the Employment Security Act of 1980,

including the administrative rules implementing that Part,

contradicts a provision of this section, the provision of this

section shall control.

3. An Indian tribe or tribal unit shall be billed for the full

amount of benefits attributable to service in the employ of the

Indian tribe or tribal unit on the same schedule as other employing

units that have elected to make payments in lieu of contributions.

F. 1. a. If an Indian tribe or tribal unit thereof fails to

file the required reports and pay all late filing

penalties or fails to make required payments under the

Employment Security Act of 1980, including payment of

all interest, penalties, surcharges, or fees, a notice

of reporting or payment delinquency shall be mailed to

the Indian tribe at its last-known address. If the
ontributions.

F. 1. a. If an Indian tribe or tribal unit thereof fails to

file the required reports and pay all late filing

penalties or fails to make required payments under the

Employment Security Act of 1980, including payment of

all interest, penalties, surcharges, or fees, a notice

of reporting or payment delinquency shall be mailed to

the Indian tribe at its last-known address. If the

delinquency is not corrected within ninety (90) days

of the date of mailing of the notice of delinquency,

the account of the Indian tribe shall be terminated

and notice of termination shall be mailed to the tribe

at its last-known address, together with a statement

of protest rights available pursuant to Section 3-115

of this title. If the account of an Indian tribe is

terminated pursuant to this subparagraph, the Indian

tribe shall not be considered an "employer" for

purposes of subsection A of this section, and services

performed for the Indian tribe shall not be considered

"employment" for purposes of subsection B of this

section.

b. The Oklahoma Employment Security Commission may

reinstate the account of any Indian tribe that loses

coverage under subparagraph a of this subsection if

the tribe pays all contributions, payments in lieu of

contributions, interest, penalties, surcharges, and

fees that are due and owing. Upon reinstatement, the

tribe shall again be considered an "employer" for

purposes of subsection A of this section and services

performed for the tribe shall again be considered

"employment" for purposes of subsection B of this

section.

2. a. Failure of an Indian tribe or tribal unit to make

required payments, including assessments of interest,

penalties, surcharges, and fees within ninety (90)

days of the due date for payment shall cause the

Indian tribe to lose the option to make payments in

Oklahoma Statutes - Title 40. Labor Page 17

lieu of contributions, as described in subsection E of

this section, for the following tax year unless

payment in full is received before January 31 of the

next tax year.

b. Any Indian tribe that loses the option to make

payments in lieu of contributions due to late payment

or nonpayment, as described in subparagraph a of this

paragraph, shall have the option reinstated if, after

a period of one (1) year, all contribution payments

have been timely made, provided no contributions,

payments in lieu of contributions for benefits paid,

interest, penalties, surcharges, or fees remain

outstanding.

G. The notice of payment or reporting delinquency to Indian

tribes or their tribal units, referred to in subparagraph a of

paragraph 1 of subsection F of this section, shall include

information that failure to make full payment and file required

reports within the prescribed time frame shall cause:

1. The Indian tribe to be liable for taxes under FUTA;

2. The Indian tribe to lose the option to make payments in lieu

of contributions;

3. The Indian tribe to be excepted from the definition of

"employer", as provided in subsection A of this section; and

4. Services performed in the employ of the Indian tribe to be

excepted from the definition of "employment", as provided in

subsection B of this section.

H. Extended benefits paid that are attributable to service in

the employ of an Indian tribe and not reimbursed by the United

States government shall be financed in their entirety by the Indian

tribe.

I. If an Indian tribe fails to make required payments under the

Employment Security Act of 1980, including the payment of all

interest, penalties, surcharges, and fees, within ninety (90) days

of the mailing of the notice of payment delinquency, the Oklahoma

Employment Security Commission shall immediately notify the United

States Internal Revenue Service and the United States Department of

Labor.

J. The provisions of subsections K and L of this section shall

provide a transition for the implementation of Section 166 of Public
nalties, surcharges, and fees, within ninety (90) days

of the mailing of the notice of payment delinquency, the Oklahoma

Employment Security Commission shall immediately notify the United

States Internal Revenue Service and the United States Department of

Labor.

J. The provisions of subsections K and L of this section shall

provide a transition for the implementation of Section 166 of Public

Law 106-554 enacted by the Congress of the United States and

effective December 21, 2000, so that Indian tribes may qualify for

federal tax credits and employees of Indian tribes may be eligible

for benefits.

K. Any Indian tribe which did not have an active account with

the Oklahoma Employment Security Commission from January 1, 2001, to

the effective date of this section, but which desires to be covered

for benefits for that period of time, may elect to be subject to one

Oklahoma Statutes - Title 40. Labor Page 18

of the following, if the tribe notifies the Commission of the

election in writing:

1. To pay contributions. If the tribe elects to make payments

for contributions, interest or penalties shall not be assessed

against such tribe for the period from January 1, 2001, to the

effective date of this section if full payment for all contributions

due is made within twenty (20) days after an account is established

for the tribe; or

2. To make payments in lieu of contributions. If the tribe

elects to make payments in lieu of contributions, interest or

penalties shall not be assessed against such tribe for the period

from January 1, 2001, to the effective date of this section if all

reports that are due for that period are filed within twenty (20)

days after an account is established for the tribe.

L. Any Indian tribe which did not have an active account with

the Oklahoma Employment Security Commission from January 1, 2001, to

the effective date of this section and does not desire to be covered

for benefits for that period shall be covered by the provisions of

subsections A through I of this section. The coverage for any such

tribe shall be prospective only and shall not entitle any employee

of the tribe to benefits for any period prior to the effective date

of this section.

M. Indian tribes paying contributions prior to the date of this

section shall not be able to make an election to make payments in

lieu of contributions for the period from January 1, 2001, to the

effective date of this section. Any change in election shall be

prospective only.

N. Participation by any Indian tribe in the state unemployment

insurance system shall not operate as a waiver of the sovereign

immunity of the tribe.