Okla. Stat. tit. 40, § 40-6-204
This is the official text of Okla. Stat. tit. 40, § 40-6-204, 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.
Technology reinvestment apportionment
Official statutory text
TECHNOLOGY REINVESTMENT APPORTIONMENT.
A. 1. For the period beginning January 1, 2023, and ending
December 31, 2027, each employer subject to the provisions of
Sections 3-109, 3-110.1 and 3-113 of this title shall be required to
pay an OESC Technology Reinvestment Apportionment equal to five
percent (5%) of the unemployment taxes that would be owed to the
Oklahoma Employment Security Commission before any rate reduction is
made pursuant to Section 3-109.3 of this title. This apportionment
Oklahoma Statutes - Title 40. Labor Page 192
shall be in addition to any contribution which that employer is
required to make pursuant to the provisions of the Employment
Security Act of 1980.
2. The apportionment provided for in this section shall not be
considered part of any unemployment taxes required of an individual
employer pursuant to the Employment Security Act of 1980, nor shall
it be considered for purposes of determining the individual
employer's tax rate.
B. Employers assigned a tax rate pursuant to Section 3-110.1 of
this title shall pay an OESC Technology Reinvestment Apportionment
equal to the rate reduction granted them pursuant to Section 3-109.3
of this title.
C. Employers making payments in lieu of contributions pursuant
to Sections 3-702, 3-705 and 3-806 of this title shall be exempt
from the provisions of this section.
D. The apportionment shall be made and collected by the
Oklahoma Employment Security Commission for deposit, on a monthly
basis, to the credit of the OESC Technology Fund. Provided, all
monies received by the Oklahoma Employment Security Commission for
the account of the OESC Technology Fund, upon receipt, shall be
deposited in a clearance account.
E. The Oklahoma Employment Security Commission shall promulgate
such rules as may be necessary to implement the provisions of
Sections 3-109.3 and 6-201 through 6-205 of this title.
F. The Oklahoma Employment Security Commission shall create an
annual report detailing the collection of the apportionment funds
and the expenditures from the OESC Technology Fund. The report
shall be filed on or before March 31 of each year following the
effective date of this act. The report shall be filed with the
Governor, the President Pro Tempore of the Senate, the Speaker of
the House of Representatives, the State Treasurer, the State Auditor
and Inspector, and the Director of the Office of Management and
Enterprise Services.
A. 1. For the period beginning January 1, 2023, and ending
December 31, 2027, each employer subject to the provisions of
Sections 3-109, 3-110.1 and 3-113 of this title shall be required to
pay an OESC Technology Reinvestment Apportionment equal to five
percent (5%) of the unemployment taxes that would be owed to the
Oklahoma Employment Security Commission before any rate reduction is
made pursuant to Section 3-109.3 of this title. This apportionment
Oklahoma Statutes - Title 40. Labor Page 192
shall be in addition to any contribution which that employer is
required to make pursuant to the provisions of the Employment
Security Act of 1980.
2. The apportionment provided for in this section shall not be
considered part of any unemployment taxes required of an individual
employer pursuant to the Employment Security Act of 1980, nor shall
it be considered for purposes of determining the individual
employer's tax rate.
B. Employers assigned a tax rate pursuant to Section 3-110.1 of
this title shall pay an OESC Technology Reinvestment Apportionment
equal to the rate reduction granted them pursuant to Section 3-109.3
of this title.
C. Employers making payments in lieu of contributions pursuant
to Sections 3-702, 3-705 and 3-806 of this title shall be exempt
from the provisions of this section.
D. The apportionment shall be made and collected by the
Oklahoma Employment Security Commission for deposit, on a monthly
basis, to the credit of the OESC Technology Fund. Provided, all
monies received by the Oklahoma Employment Security Commission for
the account of the OESC Technology Fund, upon receipt, shall be
deposited in a clearance account.
E. The Oklahoma Employment Security Commission shall promulgate
such rules as may be necessary to implement the provisions of
Sections 3-109.3 and 6-201 through 6-205 of this title.
F. The Oklahoma Employment Security Commission shall create an
annual report detailing the collection of the apportionment funds
and the expenditures from the OESC Technology Fund. The report
shall be filed on or before March 31 of each year following the
effective date of this act. The report shall be filed with the
Governor, the President Pro Tempore of the Senate, the Speaker of
the House of Representatives, the State Treasurer, the State Auditor
and Inspector, and the Director of the Office of Management and
Enterprise Services.
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.