Okla. Stat. tit. 40, § 40-1-209.1

LESSOR EMPLOYING UNIT. A. Any employer or any individual,

organization, partnership, corporation or other legal entity which

meets the definition of lessor employing unit shall be liable for

contribution on wages paid by the lessor employing unit to

individuals performing services for client lessees of the lessor

employing unit.

B. Unless the lessor employing unit has timely complied with

the provisions of this section, any employer, individual,

organization, partnership, corporation or other legal entity leasing

employees from any lessor employing unit shall be jointly and

severally liable for any unpaid contributions, interest, penalties

and fees due under this section from any lessor employing unit

attributable to wages for services performed for the client lessee

entity by the employees leased to the client lessee entity.

C. In order to relieve client lessees from joint and several

liability imposed under this section, any lessor employing unit as

defined herein may post and maintain a surety bond issued by a

corporate surety authorized to do business in this state in an

amount equivalent to the contributions for which the lessor

employing unit was liable in the last calendar year in which it

accrued contributions, or One Hundred Thousand Dollars

($100,000.00), whichever amount is the greater, to ensure prompt

payment of contributions, interest, penalties and fees for which the

lessor employing unit may be or may become liable under this

section.

D. Any lessor employing unit as defined herein which is

currently engaged in the business of leasing employees to client

Oklahoma Statutes - Title 40. Labor Page 28

lessees shall comply with the provisions of this section by January

1, 1991.

E. Any lessor employing unit not engaged in the business of

leasing employees to client lessees on or before May 31, 1990, shall

comply with the requirements herein before entering into lease

agreements with client lessees.