§47-2-304.

§47-2-304.
   
   A. The Department of Public Safety, the Oklahoma State Bureau of
   Investigation,the Oklahoma State Bureau of Narcotics and Dangerous
   Drugs Control, the Oklahoma Alcoholic Beverage Control Board, the
   Oklahoma Tourism and Recreation Department and the Oklahoma State
   Board of Pharmacy shall make contributions to the fund as follows:
   
   The Department of Public Safety, Oklahoma State Bureau of
   Investigation, Oklahoma State Bureau of Narcotics and Dangerous Drugs
   Control, the Oklahoma Alcoholic Beverage Control Board, the Oklahoma
   Tourism and Recreation Department and the Oklahoma State Board of
   Pharmacy shall contribute to the fund an amount equal to ten percent
   (10%) of the actual paid base salary of each member.
   
   B. Each member of the System shall make contributions to the fund in
   an amount equal to eight percent (8%) of the actual paid base salary
   of the member.
   
   Member contributions shall be deducted by each participating employer
   for such benefits as the Board is by law authorized to administer and
   shall be remitted monthly, or as the Board may otherwise provide, for
   deposit in the fund.
   
   C. Each employer shall pick up under the provisions of Section
   414(h)(2) of the Internal Revenue Code of 1986 and pay the
   contribution which the member is required by law to make to the System
   for all compensation earned after December 31, 1989. Although the
   contributions so picked up are designated as member contributions,
   such contributions shall be treated as contributions being paid by the
   employer in lieu of contributions by the member in determining tax
   treatment under the Internal Revenue Code of 1986 and such picked up
   contributions shall not be includable in the gross income of the
   member until such amounts are distributed or made available to the
   member or the beneficiary of the member. The member, by the terms of
   this System, shall not have any option to choose to receive the
   contributions so picked up directly and the picked up contributions
   must be paid by the employer to the System.
   
   Member contributions which are picked up shall be treated in the same
   manner and to the same extent as member contributions made prior to
   the date on which member contributions were picked up by the
   participating employer. Member contributions so picked up shall be
   included in gross salary for purposes of determining benefits and
   contributions under the System.
   
   The employer shall pay the member contributions from the same source
   of funds used in paying salary to the member, by effecting an equal
   cash reduction in gross salary of the member.