Okla. Admin. Code § 260:40-26-2
The following words and terms, when used in this subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Eligible period of coverage" means that time period in which the employee contributes to the Qualified Transportation account and that the employee is on an active pay status.
"Mass Transit expense" means any pass, token, fare card, voucher, or similar item (including an item exchangeable for fare media) entitling a person to transportation. The pass must be used for transportation on a public or privately-owned mass transit system, or on transportation provided by a person in the business of transporting people in a vehicle, seating at least six adults, excluding the driver and are eligible expenses as allowed under and defined in the prevailing Internal Revenue Code and rules promulgated thereunder and as allowed by the Plan Administrator.
"Qualified Transportation account" means the bookkeeping account maintained by the Plan Administrator used for crediting contributions and accounting for benefit payments.
"Run Out Period" means the ninety (90) day period following a Plan Year in which claims can be made for reimbursable expenses incurred during the Plan Year.
Okla. Admin. Code § 260:40-26-2