Okla. Stat. tit. 40, § 40-3-109.1
This is the official text of Okla. Stat. tit. 40, § 40-3-109.1, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Rate reduction
Official statutory text
RATE REDUCTION. Notwithstanding the provisions of Sections 3-
103, 3-109, 3-110 and 3-113 of this title, for the time period
beginning July 1, 1998, and ending December 31, 2001, the
contribution rate assigned to an employer shall be reduced by fifty
percent (50%); provided: the tax rate of employers assigned a tax
rate pursuant to Sections 3-103 and 3-110 of this title shall not be
reduced to less than one percent (1%); employers who qualify for an
earned rate calculated pursuant to Section 3-109 of this title, and
are given a rate of five and one-half percent (5.5%) shall be
reduced to no less than five and four-tenths percent (5.4%); and
employers who qualify for an earned rate calculated pursuant to
Section 3-109 of this title, and are given a rate of one-tenth of
one percent (0.1%), shall be reduced to a rate of zero percent
(0.0%).
103, 3-109, 3-110 and 3-113 of this title, for the time period
beginning July 1, 1998, and ending December 31, 2001, the
contribution rate assigned to an employer shall be reduced by fifty
percent (50%); provided: the tax rate of employers assigned a tax
rate pursuant to Sections 3-103 and 3-110 of this title shall not be
reduced to less than one percent (1%); employers who qualify for an
earned rate calculated pursuant to Section 3-109 of this title, and
are given a rate of five and one-half percent (5.5%) shall be
reduced to no less than five and four-tenths percent (5.4%); and
employers who qualify for an earned rate calculated pursuant to
Section 3-109 of this title, and are given a rate of one-tenth of
one percent (0.1%), shall be reduced to a rate of zero percent
(0.0%).
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.