Oklahoma § 40-418 - Payments to Commission - Refunds - Collection of payments

§ 40-418. Payments to Commission - Refunds - Collection of payments

- Disposition of funds.

(1) Each insurance carrier writing workers' compensation

insurance in this state and each self-insured employer authorized to

make workers' compensation payments directly to employees shall pay

to the Oklahoma Tax Commission up to a sum equal to three-fourths of

one percent (3/4 of 1%) of the total workers' compensation losses,

excluding medical payments and temporary total disability

compensation, based on the records of the Workers' Compensation

Court of Existing Claims or the Workers' Compensation Commission,

paid out or payable during each quarter-year period of the calendar

year, said percentage to be fixed by the Commissioner of Labor and

based upon the Commissioner's certification that the proceeds

thereof are reasonable and necessary to accomplish the objectives of

the Oklahoma Occupational Health and Safety Standards Act. Such

payments to the Oklahoma Tax Commission shall be made not later than

the fifteenth day of the month following the close of the quarteryear in which compensation is paid or becomes payable. Payments

made, under the provisions of this section, shall be considered

losses for the purpose of computing workers' compensation rates.

(2) The refund provisions of Sections 227 through 229 of Title

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

under the provisions of the Oklahoma Occupational Health and Safety

Standards Act.

(3) In making and entering awards for compensation, the

Workers' Compensation Court of Existing Claims or the Workers'

Compensation Commission shall determine and fix the amounts that

shall be paid to the Oklahoma Tax Commission under the provisions of

this section. The total amount so determined and fixed shall have

the same force and effect as an award of the Workers' Compensation

Court of Existing Claims or the Workers' Compensation Commission for

compensation and all provisions of law relating to the collection of

awards of said court or Commission shall apply to such judgments or

awards.

(4) It shall be the duty of the Oklahoma Tax Commission to

collect the payments provided for herein, and said Commission is

hereby given authority to bring an action for the recovery of any

delinquent and unpaid payment or payments. In the alternative, the

Oklahoma Statutes - Title 40. Labor

Oklahoma Tax Commission may enforce payments by proceeding in

accordance with the provisions of Section 79 of Title 85A of the

Oklahoma Statutes.

(5) Except as otherwise provided in paragraph (7) of this

section, the Oklahoma Tax Commission shall, monthly, as the same are

collected, pay to the State Treasurer of this state, to the credit

of the Special Occupational Health and Safety Fund, all monies

collected under the provisions of this section. Monies shall be

paid out of said 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 pursuant to appropriations by the Oklahoma Legislature.

(6) The Commissioner shall determine the needs of the program,

considering statistical data on disabling work injuries, depth and

scope of the program as evidenced by the needs and demands of

employers and the present, planned and anticipated budgetary needs

of the program, and submit same to the Legislature.

(7) In no event shall the total fiscal year amount paid to the

credit of the Special Occupational Health and Safety Fund pursuant

to this section exceed the 3-year average of the total fiscal year

amounts apportioned fiscal years 2015, 2016 and 2017. Any amount in

excess of the 3-year average shall be placed to the credit of the

General Revenue Fund.

Added by Laws 1970, c. 287, § 18, operative July 1, 1970. Amended

by Laws 1975, c. 287, § 4, emerg. eff. June 5, 1975; Laws 1985, c.

181, § 222, operative July 1, 1985; Laws 1986, c. 223, § 25,

operative July 1, 1986; Laws 2013, c. 254, § 29, eff. Jan. 1, 2015;

Laws 2017, c. 354, § 1, eff. July 1, 2017; Laws 2018, c. 210, § 1.