Okla. Stat. tit. 85A, § 85A-31

A. The Multiple Injury Trust Fund shall be derived from the

following additional sources:

1. As soon as practicable after January 1 of each year, the

commissioners of the Workers' Compensation Commission shall

establish an assessment rate applicable to each mutual or

interinsurance association, stock company, or other insurance

carrier writing workers' compensation insurance in this state, each

employer carrying its own risk, and each group self-insurance

association, for amounts for purposes of computing the assessment

authorized by this section necessary to pay the annual obligations

of the Multiple Injury Trust Fund determined on or before December

31 of each year by the Multiple Injury Trust Fund (MITF) Director,

provided for in subsection Q of this section, to be outstanding for

the next calendar year. The rate shall be equal for all parties

required to pay the assessment. The Board of Directors for

CompSource Mutual Insurance Company shall have the power to

disapprove the rate established by the MITF Director until the

Multiple Injury Trust Fund repays in full the amount due on any loan

from CompSource Mutual Insurance Company or its predecessor

CompSource Oklahoma. If the MITF Director and CompSource Mutual

Insurance Company have not agreed on the assessment rate within

thirty (30) days, the Workers' Compensation Commission shall set an

assessment rate sufficient to cover all foreseeable obligations of

the Multiple Injury Trust Fund, including interest and principal

owed by the fund on any loan;

2. The assessments shall be paid to the Oklahoma Tax

Commission. Insurance carriers, self-insurers, and group self-

insurance associations shall pay the assessment in four equal

installments not later than the fifteenth day of the month following

the close of each quarter of the calendar year of the assessment.

Assessments shall be determined based upon gross direct written

Oklahoma Statutes - Title 85A. Workers' Compensation Page 52

premiums, normal premiums or actual paid losses of the paying party,

as applicable, during the calendar quarter for which the assessment

is due. Assessments are expressly conditioned and contingent upon

preservation of the rebate equal to two-thirds (2/3) of the amount

of the assessment actually paid pursuant to Sections 6101 and 6102

of Title 68 of the Oklahoma Statutes. Uninsured employers shall pay

the assessment not later than the fifteenth day of the month

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

assessment. For purposes of this section, "uninsured employer"

means an employer required by law to carry workers' compensation

insurance but who has failed or neglected to do so.

a. The assessment authorized in this section shall be

determined using a rate equal to the proportion that

the sum of the outstanding obligations of the Multiple

Injury Trust Fund as determined pursuant to paragraph

1 of this subsection bears to the combined gross

direct written premiums of all such insurers; all

actual paid losses of all individual self-insureds;

and the normal premium of all group self-insurance

associations, for the year period from January 1 to

December 31 preceding the assessment.

b. For purposes of this subsection:

(1) "actual paid losses" means all medical and

indemnity payments, including temporary

disability, permanent disability, and death

benefits, and excluding loss adjustment expenses

and reserves, and
l self-insureds;

and the normal premium of all group self-insurance

associations, for the year period from January 1 to

December 31 preceding the assessment.

b. For purposes of this subsection:

(1) "actual paid losses" means all medical and

indemnity payments, including temporary

disability, permanent disability, and death

benefits, and excluding loss adjustment expenses

and reserves, and

(2) "normal premium" means a standard premium less

any discounts;

3. By April 15 of each year, the Insurance Commissioner, the

MITF Director and each individual and group self-insured shall

provide the Workers' Compensation Commission with such information

as the Commission may determine is necessary to effectuate the

purposes of this section;

4. Each mutual or interinsurance association, stock company, or

other insurance carrier writing workers' compensation insurance in

this state, and each employer carrying its own risk, including each

group self-insurance association, shall be notified by the Workers'

Compensation Commission in writing of the rate for the assessment on

or before May 1 of each year in which a rate is determined. The

rate determined by the Commission shall be in effect for four

calendar quarters beginning July 1 following determination by the

Commission. The Commission may amend its previously determined rate

on or after July 1, 2019. Parties affected by the amended rate

shall be notified by the Commission in writing as is reasonable;

5. a. No mutual or interinsurance association, stock

company, or other insurance carrier writing workers'

Oklahoma Statutes - Title 85A. Workers' Compensation Page 53

compensation insurance in this state may be assessed

in any year an amount greater than seven percent (7%)

of the gross direct written premiums of that insurer.

The authorization for a maximum seven-percent

assessment shall exist until fiscal year 2027, then

revert back to six percent (6%) thereafter.

b. No employer carrying its own risk may be assessed in

any year an amount greater than seven percent (7%) of

the total actual paid losses of that individual self-

insured. The authorization for a maximum seven-

percent assessment shall exist until fiscal year 2027,

then revert back to six percent (6%) thereafter.

c. No group self-insurance association may be assessed in

any year an amount greater than seven percent (7%) of

the normal premium of that group self-insurance

association. The authorization for a maximum seven-

percent assessment shall exist until fiscal year 2027,

then revert back to six percent (6%) thereafter;

6. The Oklahoma Tax Commission shall assess and collect from

any uninsured employer a temporary assessment at the rate of five

percent (5%) 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

employers. The assessment shall be paid in four equal installments

not later than the fifteenth day of the month following the close of

the calendar year of the assessments. For the purpose of this

paragraph, "uninsured employer" means an employer required by law to

secure its workers' compensation obligations but who has failed or

neglected to do so;

7. For injuries occurring on or after July 1, 2019, the

Oklahoma Tax Commission shall assess and collect from claimants a

temporary assessment as follows:

a. if an award has been made by the Workers' Compensation

Court of Existing Claims or the Workers' Compensation

Commission for permanent partial disability or

permanent total disability, or if a Compromise

Settlement or Joint Petition has been approved, the

employer or insurance carrier shall pay to such

employee the amount of the award less the assessment.

The assessment shall be paid to the Oklahoma Tax

Commission no later than the fifteenth day of the

month following the close of each quarter of the
mmission for permanent partial disability or

permanent total disability, or if a Compromise

Settlement or Joint Petition has been approved, the

employer or insurance carrier shall pay to such

employee the amount of the award less the assessment.

The assessment shall be paid to the Oklahoma Tax

Commission no later than the fifteenth day of the

month following the close of each quarter of the

calendar year in which compensation is paid or became

payable, and

b. in making and entering awards for compensation for

permanent total disability or permanent partial

disability, three percent (3%) of the total award or

Oklahoma Statutes - Title 85A. Workers' Compensation Page 54

settlement shall be paid to the Tax Commission no

later than the fifteenth day of the month following

the close of each quarter of the calendar year in

which compensation is paid or became payable. The

total amount of the deduction so determined and fixed

shall have the same force and effect as an award for

compensation, and all provisions relating to the

collection of awards shall apply to such judgments;

and

8. If the revenue in any one (1) year is insufficient to make

all necessary payments for obligations of the Multiple Injury Trust

Fund and for the allocations provided for in subsection J of this

section, the unpaid portion shall be paid as soon thereafter as

funds become available.

B. The Multiple Injury Trust Fund is hereby authorized to

receive and expend monies appropriated by the Legislature.

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

payments provided for in this act. The Tax Commission is hereby

authorized to bring an action for the recovery of any delinquent or

unpaid payments required in this section.

D. Any mutual or interinsurance association, stock company, or

other insurance company, which is subject to regulation by the

Insurance Commissioner, failing to make payments required in this

act promptly and correctly, and failing to report payment of the

same to the Insurance Commissioner within ten (10) days of payment

shall be subject to administrative penalties as allowed by law,

including but not limited to a fine in the amount of Five Hundred

Dollars ($500.00) or an amount equal to one percent (1%) of the

unpaid amount, whichever is greater, to be paid to the Insurance

Commissioner.

E. Any employer carrying its own risk, or group self-insurance

association failing to make payments required in this act promptly

and correctly, and failing to report payment of the same to the

Commission within ten (10) days of payment shall be subject to

administrative penalties as allowed by law, including but not

limited to a fine in the amount of Five Hundred Dollars ($500.00) or

an amount equal to one percent (1%) of the unpaid amount, whichever

is greater, to be paid to the Commission.

F. 1. On or before the first day of April of each year, the

State Treasurer shall advise the Commission, the MITF Director and

the Tax Commission of the amount of money held as of March 1 of that

year by the State Treasurer to the credit of the Multiple Injury

Trust Fund. On or before the first day of November of each year,

the State Treasurer shall advise the Commission, the MITF Director

and the Tax Commission of the amount of money held as of October 1

of that year by the State Treasurer to the credit of the Multiple

Injury Trust Fund.

Oklahoma Statutes - Title 85A. Workers' Compensation Page 55

2. Until such time as the Multiple Injury Trust Fund fully

satisfies any loan obligation payable to CompSource Mutual Insurance

Company or its predecessor CompSource Oklahoma, the State Treasurer

shall:

a. advise the Chief Executive Officer of CompSource

Mutual Insurance Company on or before the first day of

April of the money held as of March 1 of that year by

the State Treasurer to the credit of the Multiple

Injury Trust Fund, and

b. advise the Chief Executive Officer of CompSource
to CompSource Mutual Insurance

Company or its predecessor CompSource Oklahoma, the State Treasurer

shall:

a. advise the Chief Executive Officer of CompSource

Mutual Insurance Company on or before the first day of

April of the money held as of March 1 of that year by

the State Treasurer to the credit of the Multiple

Injury Trust Fund, and

b. advise the Chief Executive Officer of CompSource

Mutual Insurance Company on or before the first day of

November of the money held as of October 1 of that

year by the State Treasurer to the credit of the

Multiple Injury Trust Fund.

G. Eighty percent (80%) of all sums held by the State Treasurer

to the credit of the Multiple Injury Trust Fund may by order of the

MITF Director be invested in or loaned on the pledge of any of the

securities in which a state bank may invest the monies deposited

therein by the State Treasurer; or may be deposited in state or

national banks or trust companies upon insured time deposit bearing

interest at a rate no less than currently being paid upon insured

savings accounts in the institutions. As used in this section,

"insured" means insurance as provided by an agency of the federal

government. All such securities or evidence of indebtedness shall

be placed in the hands of the State Treasurer, who shall be the

custodian thereof, who shall collect the principal and interest when

due, and pay the same into the Multiple Injury Trust Fund. The

State Treasurer shall pay by vouchers drawn on the Multiple Injury

Trust Fund for the making of such investments, when signed by the

MITF Director, upon delivery of such securities or evidence of

indebtedness to the State Treasurer. The MITF Director may sell any

of such securities, the proceeds thereof to be paid over to the

State Treasurer for the Multiple Injury Trust Fund.

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

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

to the Multiple Injury Trust Fund. Refunds shall be paid from and

out of the Multiple Injury Trust Fund.

I. Beginning July 1, 2019, One Million Dollars ($1,000,000.00)

of the funds in the Multiple Injury Trust Fund shall be transferred

annually on July 1 to the Oklahoma Department of Labor Revolving

Fund exclusively for the operation and administration of the

Oklahoma Occupational Health and Safety Standards Act and for other

necessary expenses of the Department of Labor.

J. Except for the monies provided for in subsection I of this

section, the Tax Commission shall pay, monthly, to the State

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

collected pursuant to the provisions of this section. The State

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Treasurer shall pay out of the Multiple Injury Trust Fund only upon

the order and direction of the Workers' Compensation Commission

acting under the provisions hereof.

K. The Commission shall promulgate rules as the Commission

deems necessary to effectuate the provisions of this section.

L. The Insurance Commissioner shall promulgate rules relating

to insurers as defined in Title 36 of the Oklahoma Statutes, as the

Insurance Commissioner deems necessary to effectuate the provisions

of this section.

M. The MITF Director shall have authority to fulfill all

payment obligations of the Multiple Injury Trust Fund.

N. The Multiple Injury Trust Fund may enter into an agreement

with any reinsurer licensed to sell reinsurance by the Insurance

Commissioner pursuant to a competitive process administered by the

Director of Central Purchasing in the Office of Management and

Enterprise Services.

O. Any dividend, rebate, or other distribution, payable by

CompSource Mutual Insurance Company or any other workers'

compensation insurance carrier, to a state agency policyholder shall

be paid to the State Treasurer, and shall be credited as follows:
oner pursuant to a competitive process administered by the

Director of Central Purchasing in the Office of Management and

Enterprise Services.

O. Any dividend, rebate, or other distribution, payable by

CompSource Mutual Insurance Company or any other workers'

compensation insurance carrier, to a state agency policyholder shall

be paid to the State Treasurer, and shall be credited as follows:

1. In the event of failure of the Multiple Injury Trust Fund to

meet all lawful obligations, the monies shall be credited to the

Multiple Injury Trust Fund and shall be used by the Multiple Injury

Trust Fund to meet all lawful obligations of the Multiple Injury

Trust Fund; and

2. Otherwise, all future dividends made by any workers'

compensation insurance carrier, on behalf of state agencies, shall

be deposited to the credit of the General Revenue Fund of the State

Treasury.

P. The Workers' Compensation Commission shall be charged with

the administration and protection of the Multiple Injury Trust Fund.

Q. The person serving as the Administrator of the Multiple

Injury Trust Fund on the date of passage and approval of this act

shall serve as the initial MITF Director, provided such person is

serving as the Administrator of the Multiple Injury Trust Fund on

the effective date of this act. The MITF Director shall be

appointed by and serve at the pleasure of the Governor.

R. Any party interested shall have a right to bring a

proceeding in the Supreme Court to review an award of the Workers'

Compensation Commission affecting such Multiple Injury Trust Fund,

in the same manner as is provided by law with reference to other

awards by the Commission.

S. The State Treasurer shall allocate to the Commission out of

the Multiple Injury Trust Fund sufficient funds for administration

expenses thereof in amounts to be fixed and approved by the Director

for the Multiple Injury Trust Fund, unless rejected by the Workers'

Compensation Commission.

Oklahoma Statutes - Title 85A. Workers' Compensation Page 57

T. On or after July 1, 2019, accrued and unpaid compensation

from the Multiple Injury Trust Fund shall bear simple interest only

at the percentage rate applicable under Section 727.1 of Title 12 of

the Oklahoma Statutes from the day an award is made by the Workers'

Compensation Court of Existing Claims or the Workers' Compensation

Commission.