Okla. Stat. tit. 40, § 40-1-228
This is the official text of Okla. Stat. tit. 40, § 40-1-228, part of Oklahoma’s Stat. tit. 40, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 40,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Limited liability companies
Official statutory text
LIMITED LIABILITY COMPANIES.
For unemployment tax purposes, wages, salaries, or draws paid to
limited liability company members, relatives of the members, and
employees shall be taxed in the same manner as required by the
Federal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the
Internal Revenue Code, Title 26 U.S.C., Chapters 1 through 99.
For unemployment tax purposes, wages, salaries, or draws paid to
limited liability company members, relatives of the members, and
employees shall be taxed in the same manner as required by the
Federal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the
Internal Revenue Code, Title 26 U.S.C., Chapters 1 through 99.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.