Okla. Stat. tit. 40, § 40-4-702

RECIPROCAL ARRANGEMENTS AUTHORIZED. The Commission is hereby

authorized to enter into reciprocal arrangements with appropriate

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and duly authorized agencies of other states or of the federal

government, or both, whereby:

1. Services performed by an individual for a single employing

unit for which services are customarily performed in more than one

state shall be deemed to be services performed entirely within any

one of the states in which:

a. any parts of such individual's service is performed,

b. such individual has his residence, or

c. the employing unit maintains a place of business,

provided there is in effect, as to such services, an election,

approved by the agency charged with the administration of such

state's unemployment compensation law, pursuant to which all the

services performed by such individual for such employing unit are

deemed to be performed entirely within such state;

2. The Commission shall cooperate with the Department of Labor

of the United States to the fullest extent consistent with the

provisions of this act, and shall take such action, through the

adoption of appropriate rules, administrative methods and standards,

as may be necessary to secure to this state and its citizens all

advantages available under the provisions of the Social Security

Act, 42 U.S.C., Section 301 et seq., that relate to unemployment

compensation, the Federal Unemployment Tax Act, 26 U.S.C., Section

3301 et seq., the Wagner-Peyser Act, 29 U.S.C., Section 49 et seq.,

the Federal-State Extended Unemployment Compensation Act of 1970, 26

U.S.C., Section 3304 et seq., the Workforce Investment Act of 1998,

29 U.S.C., Section 2801 et seq., and any federal comprehensive

manpower act and any other similar or related federal acts;

3. The Commission shall participate in any arrangements for the

payment of compensation on the basis of combining an individual's

wages and employment covered under said Oklahoma Employment Security

Act, as amended by this act, with his wages and employment covered

under the unemployment compensation laws of other states which are

approved by the United States Secretary of Labor in consultation

with the state unemployment compensation agencies as reasonably

calculated to assure the prompt and full payment of compensation in

such situations and which include provisions for:

a. applying the base period of a single state law to a

claim involving the combining of an individual's wages

and employment covered under two or more state

unemployment compensation laws, and

b. avoiding the duplicate use of wage and employment by

reason of such combining; and

4. Contributions due under this act with respect to wages for

insured work shall for the purposes of this act be deemed to have

been paid to the fund as of the date payment was made as

contributions therefor under another state or federal unemployment

compensation law, but no such arrangement shall be entered into

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unless it contains provisions for such reimbursement to the fund of

such contributions and the actual earnings thereon as the Commission

finds will be fair and reasonable as to all affected interests.