Okla. Stat. tit. 85A, § 85A-122

A. The Workers’ Compensation Commission Revolving Fund

established by Section 28.1 of this title shall be used for the

costs of administering the Administrative Workers’ Compensation Act

and for other purposes as authorized by law.

B. For the purpose of providing funds for the Workers’

Compensation Commission Revolving Fund, for the Workers’

Compensation Court of Existing Claims Administrative Fund (CECAF)

Oklahoma Statutes - Title 85A. Workers' Compensation Page 134

created in Section 401.1 of this title, for the Multiple Injury

Trust Fund created in Section 28 of this title, and to fund other

provisions within this title, the following tax rates shall apply:

1. Each mutual or interinsurance association, stock company,

CompSource Mutual Insurance Company or other insurance carrier

writing workers’ compensation insurance in this state shall pay to

the Oklahoma Tax Commission an assessment at a rate of one percent

(1%) of all gross direct premiums written during each quarter of the

calendar year for workers’ compensation insurance on risks located

in this state after deducting from such gross direct premiums,

return premiums, unabsorbed portions of any deposit premiums, policy

dividends, safety refunds, savings and other similar returns paid or

credited to policyholders. Such payments to the Oklahoma Tax

Commission shall be made not later than the fifteenth day of the

month following the close of each quarter of the calendar year in

which such gross direct premium is collected or collectible.

Contributions made by insurance carriers and CompSource Mutual

Insurance Company, under the provisions of this section, shall be

considered for the purpose of computing workers’ compensation rates;

and

2. When an employer is authorized to become a self-insurer, the

Workers’ Compensation Commission shall notify the Oklahoma Tax

Commission and give the effective date of such authorization. The

Oklahoma Tax Commission shall then assess and collect from the

employers carrying their own risk an assessment at the rate of two

percent (2%) of the total compensation for permanent total

disability awards, permanent partial disability awards and death

benefits paid out during each quarter of the calendar year by the

employers. Such assessment shall be payable by the employers and

collected by the Oklahoma Tax Commission according to the provisions

of this section regarding payment and collection of the assessment

created in paragraph 1 of this subsection.

C. It shall be the duty of the Oklahoma Tax Commission to

collect the payments provided for in this title. The Oklahoma Tax

Commission is hereby authorized to bring an action for the recovery

of any delinquent or unpaid payments required in this section. The

Oklahoma Tax Commission may also enforce payments by proceeding in

accordance with the provisions of Section 98 of this title.

D. The Oklahoma Tax Commission shall pay monthly to the State

Treasurer to the credit of the Multiple Injury Trust Fund all monies

collected under the provisions of this section, less the annual

amounts which shall be apportioned by the Oklahoma Tax Commission,

first to the Workers’ Compensation Commission Revolving Fund, as

follows; provided, however, if the fund in any one month is

insufficient to make the required payments, the unpaid portion shall

be paid as soon as funds become available:

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1. Five Million Five Hundred Thousand Dollars ($5,500,000.00)

shall be payable each fiscal year in equal monthly installments to

the credit of the Workers’ Compensation Commission Revolving Fund

established in Section 28.1 of this title to be used to implement

the provisions of this title; and

2. Two Hundred Fifty Thousand Dollars ($250,000.00) shall be

payable in equal monthly installments to the credit of the Workers’

Compensation Court of Existing Claims Administrative Fund (CECAF)
in equal monthly installments to

the credit of the Workers’ Compensation Commission Revolving Fund

established in Section 28.1 of this title to be used to implement

the provisions of this title; and

2. Two Hundred Fifty Thousand Dollars ($250,000.00) shall be

payable in equal monthly installments to the credit of the Workers’

Compensation Court of Existing Claims Administrative Fund (CECAF)

for the fiscal year beginning July 1, 2023, and each subsequent

fiscal year.

As of July 1, 2024, the balance of monies in the CEC Revolving

Fund and monies deposited in the Workers’ Compensation Court of

Existing Claims Administrative Fund (CECAF) shall be used by the

Administrative Director of the Courts to fund all expenses

associated with the Workers’ Compensation Court of Existing Claims

trial judge and all three-judge en banc panel appeals adjudicated by

the CEC Division of the Court of Civil Appeals to implement

provisions provided for in this title.

E. The refund provisions of Sections 227 through 229 of Title

68 of the Oklahoma Statutes shall be applicable to any payments made

pursuant to this section.