Okla. Stat. tit. 40, § 40-1-208

EMPLOYER.

"Employer" means:

1. Any employing unit, except as provided under paragraphs 10

and 11 of this section, which:

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a. for some portion of a day, but not necessarily

simultaneously, in each of twenty (20) different

calendar weeks, whether or not such weeks are or were

consecutive, within either the calendar year or the

preceding calendar year, and for the purpose of this

definition if any week includes both December 31 and

January 1, the days up to January 1 shall be deemed

one (1) calendar week and the days beginning January 1

another such week, has or had in employment one or

more individuals, irrespective of whether the same

individuals are or were employed in each such day, or

b. in any calendar quarter, in either the calendar year

or preceding calendar year paid for service in

employment wages of One Thousand Five Hundred Dollars

($1,500.00) or more;

2. Any individual or employing unit, whether or not an

employing unit at the time of the acquisition, which acquired

substantially all of the organization, employees, trade, business,

or assets thereof, of another which at the time of such acquisition

was an employer subject to the Employment Security Act of 1980; or

which acquired a part of the organization, employees, trade, or

business of another employing unit which at the time of such

acquisition was an employer subject to the Employment Security Act

of 1980;

3. Any individual or employing unit, whether or not an

employing unit at the time of acquisition, which acquired

substantially all of the organization, employees, trade, business,

or assets thereof, of another employing unit, if the employment

record of such individual or employing unit subsequent to such

acquisition, together with the employment record of the acquired

unit prior to such acquisition, both within the same calendar year,

would be sufficient to constitute an employing unit and employer

subject to the Employment Security Act of 1980 under paragraph 1 of

this section; or any individual or employing unit which acquired

substantially all of the organization, employees, trade, business,

or assets of another employing unit if such employing unit

subsequent to such acquisition, and such acquired unit prior to such

acquisition, both within the same calendar quarter, together paid

for service in employment wages totaling One Thousand Five Hundred

Dollars ($1,500.00) or more;

4. Any employing unit which, together with one or more other

employing units, is owned or controlled, by legally enforceable

means or otherwise, directly by the same interest, or which owns or

controls one or more other employing units, by legally enforceable

means or otherwise, and which, if treated as a single unit with such

other employing unit, would be an employer under paragraph 1 of this

section;

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5. Any employing unit which, having become an employer under

paragraph 1, 2, 3, 4, 6, 8, 10, 11 or 12 of this section has not,

under Section 3-202 of this title, ceased to be an employer subject

to the Employment Security Act of 1980;

6. For the effective period of its election pursuant to Section

3-203 of this title any other employing unit which has elected to

become subject to the Employment Security Act of 1980;

7. Any department of this state, any other state, and all

instrumentalities thereof, including any political subdivisions and

their instrumentalities, for which service in employment, as defined

in paragraph (3) of Section 1-210 of this title, is performed,

except as provided under paragraphs 10 and 11 of this section;

8. Any employing unit for which service in employment, as

defined in paragraph (4) of Section 1-210 of this title, is

performed, except as provided under paragraphs 10 and 11 of this

section;

9. For purposes of paragraphs 1, 8, 10 and 11 of this section,
, as defined

in paragraph (3) of Section 1-210 of this title, is performed,

except as provided under paragraphs 10 and 11 of this section;

8. Any employing unit for which service in employment, as

defined in paragraph (4) of Section 1-210 of this title, is

performed, except as provided under paragraphs 10 and 11 of this

section;

9. For purposes of paragraphs 1, 8, 10 and 11 of this section,

employment shall include service which would constitute employment

but for the fact that the service is deemed to be performed entirely

within another state pursuant to an election under an arrangement

entered into in accordance with Section 4-702 of this title by the

Oklahoma Employment Security Commission and an agency charged with

the administration of any other state or federal unemployment

compensation law;

10. Any employing unit for which agricultural labor as defined

in paragraph (5) of Section 1-210 of this title is performed. In

determining whether or not an employing unit for which service other

than agricultural labor is also performed is an employer under

paragraph 1, 7, 8 or 11 of this section, the wages earned or the

employment of an employee performing service in agricultural labor

shall not be taken into account;

11. Any employing unit for which domestic service in employment

as defined in paragraph (6) of Section 1-210 of this title is

performed. In determining whether or not an employing unit for

which service other than domestic service is also performed is an

employer under paragraph 1, 7, 8 or 10 of this section, the wages

earned or the employment of an employee performing domestic service

shall not be taken into account;

12. Any employing unit which is not an employer by reason of

any other provisions of the Employment Security Act of 1980 shall

nevertheless be an "employer" if either:

a. within the calendar year or preceding calendar year,

service is or was performed, with respect to which the

employing unit is liable for any federal tax against

which credit may be taken by the employing unit for

contributions required to be paid by it into a state

unemployment fund, or

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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.