2014 Oklahoma Statutes
Title 51. Officers
§51-122. Definitions.

For the purposes of this act:

(a) The term "wages" means all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that such terms shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that Act;

(b) The term "employment" means any service performed by an employee in the employ of the state, or any political subdivision thereof, or any instrumentality of either, for such employer, except (1) service which in the absence of an agreement entered into under this act would constitute "employment" as defined in Section 209 of the Social Security Act; or (2) service by (a) an employee of the state, or by an employee of any political subdivision or instrumentality of either the state or a political subdivision if so provided in the plan submitted under Section 125 of this title by such subdivision or instrumentality (or joint coverage unit of which it is a member), in any class or classes of positions filled by popular election and any class or classes of positions the compensation for which is on a fee basis; or (3) until the end of the sixth full calendar month following the close of the second regular session of the State Legislature held after the enactment of this act, services (A) in the employ of the state, or (B) in the employ of a political subdivision or instrumentality when so provided by such subdivision or instrumentality in a plan submitted under Section 125, which are covered by a nonfederal pension, annuity, retirement, or similar fund or system which has been or is hereafter established by any such employer prior to the effective date of an agreement entered into pursuant to Section 123 of this title; unless and until a referendum has been held on the question of whether service in positions covered by such retirement system should be excluded from or included under an agreement under Section 123 of this title or a plan submitted under Section 125 of this title, as provided for in Section 218(d) (3) of the Federal Social Security Act, and a majority of the eligible employees voting in such referendum vote in favor of including service in such positions under such an agreement or plan, in which event, such services (A) in the employ of the state, or (B) in the employ of a political subdivision or instrumentality when so provided by such subdivision or instrumentality in a plan submitted under Section 125 of this title, shall constitute "employment"; provided, however, that in no event shall service in any policeman's or fireman's position be considered as "employment" within the meaning of this act, unless and until the Federal Social Security Act be amended to allow coverage of service in such a position;

(c) The term "employee" includes an officer of a state, political subdivision, or instrumentality;

(d) The term "state agency" means the Oklahoma Public Welfare Commission, created by Section 3, Article XXV of the Constitution of the State of Oklahoma;

(e) The term "federal agency" means in each case such federal officer, department, or agency as is charged on behalf of the federal government, by or under the applicable federal law, with the particular federal function referred to in this act in connection with such terms;

(f) The term "political subdivision" includes any county, township, municipal corporation, school district, or other independent governmental entity of equivalent rank;

(g) The term "instrumentality," when referring to an instrumentality of a state or political subdivision, includes only a juristic entity which is legally separate and distinct from the state or such subdivision and whose employees are not by virtue of their relation to such juristic entity employees of the state or such subdivision;

(h) The term "applicable federal law" refers to such provisions of federal law (including federal regulations and requirements issued pursuant thereto), if and when enacted, as provide for extending the benefits of Title II of the Social Security Act to employees of states, political subdivisions, and their instrumentalities;

(i) The term "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act," as such Act has been and may from time to time be amended; and

(j) The term "Federal Insurance Contributions Act" means subchapter A of Chapter 9 of the Federal Internal Revenue Code as such Code has been and may from time to time be amended.

Added by Laws 1949, p. 375, § 2, emerg. eff. June 1, 1949. Amended by Laws 1955, p. 277, § 2, emerg. eff. June 6, 1955.