Okla. Stat. tit. 51, § 51-123

states.

(a) Federal-State Agreement. The state agency, with the

approval of the Governor, is hereby authorized, upon enactment of

applicable federal law, to enter on behalf of the state into an

agreement, or a modification or modifications thereof, with the

federal agency, consistent with the terms and provisions of this

act, for the purpose of extending the benefits of the federal old-

age and survivors insurance system to employees of the state or any

political subdivision thereof, or of any instrumentality of any one

or more of the foregoing, with respect to services specified in such

agreement, which constitute "employment" as defined in Section 122

Oklahoma Statutes - Title 51. Officers Page 76

of this title. Such agreement may contain such provisions relating

to coverage, benefits, contributions, effective date, modification

and termination of the agreement, administration, and other

appropriate provisions as the state agency and federal agency shall

agree upon, but, except as may be otherwise required by or under

applicable federal law as to the services to be covered, such

agreement or modification thereof shall provide in effect that:

(1) Benefits will be provided for employees whose services are

covered by the agreement or modification thereof (and their

dependents and survivors) on the same basis as though such services

constituted employment within the meaning of Title II of the Social

Security Act.

(2) The state will pay to the federal agency, at such time or

times as may be prescribed by the applicable federal law or by

regulations of the federal agency, contributions with respect to

wages (as defined in Section 122 of this title), equal to the sum of

the taxes which would be imposed by the Federal Insurance

Contributions Act if the services covered by the agreement or

modification thereof constituted employment within the meaning of

that Act.

(3) Such agreement or modification thereof shall be effective

with respect to services performed after a date specified therein

but shall in no event cover (A), in the case of state employees, any

service performed prior to the beginning of the first calendar month

after the date on which such agreement or modification thereof is

entered into, or (B), in the case of employees of a political

subdivision or of an instrumentality of either the state or a

political subdivision, any service performed prior to the beginning

of the first calendar month after the approval of the plan submitted

under Section 125, except that a modification entered into after

December 31, 1954, may be effective with respect to services

performed after December 31, 1954, or after a later date specified

in such modification.

(4) All services which constitute employment as defined in

Section 122 and are performed in the employ of the state by

employees of the state shall be covered by the agreement or

modification thereof.

(5) All services which (A) constitute employment as defined in

Section 122, (B) are performed in the employ of a political

subdivision or in the employ of an instrumentality of either the

state or a political subdivision, and (C) are covered by a plan

which is in conformity with the terms of the agreement or

modification thereof and has been approved by the state agency under

Section 125 shall be covered by the agreement or modification

thereof.

(6) As modified, the agreement shall include all services

described in either paragraph (4) or paragraph (5) of this

Oklahoma Statutes - Title 51. Officers Page 77

subsection and performed by individuals to whom Section 218(d) (3)

(C) of the Social Security Act is applicable, and shall provide that

the service of any such individual shall continue to be covered by

the agreement in case he thereafter becomes eligible to be a member

of a retirement system.
bed in either paragraph (4) or paragraph (5) of this

Oklahoma Statutes - Title 51. Officers Page 77

subsection and performed by individuals to whom Section 218(d) (3)

(C) of the Social Security Act is applicable, and shall provide that

the service of any such individual shall continue to be covered by

the agreement in case he thereafter becomes eligible to be a member

of a retirement system.

(b) Interstate Agreements. The state agency is hereby

authorized to enter on behalf of the state into an agreement,

consistent to the extent practicable with the terms and provisions

of subsection (a) and other provisions of this act, with the

appropriate agency or agencies of any other state or states and with

the federal agency, whereby the benefits of the federal old-age and

survivors insurance system shall be extended to employees of any

instrumentality jointly created by this state and such other state

or states.

(c) Retirement System as Separate Systems. Pursuant to Section

218(d)(6) of the Social Security Act, the Teachers' Retirement

System shall, for the purposes of this act, be deemed to constitute

a separate retirement system with respect to the state and a

separate retirement system with respect to each political

subdivision having positions covered thereby.