Okla. Stat. tit. 68, § 68-2385.2
This is the official text of Okla. Stat. tit. 68, § 68-2385.2, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Amount to be withheld
Official statutory text
A. Every employer making payment of wages shall deduct and
withhold from the wages paid each employee a tax in an amount
determined in accordance with a table fixing graduated rates of tax
to be withheld, which table shall be devised by the Oklahoma Tax
Commission and fix the rate of such tax to be withheld from each
employee as a percentage of the amount of federal income tax
withheld under the Internal Revenue Code, and/or a percentage of the
amount of salary paid to the employee, giving consideration to the
approximate amount of the state tax liability of any such employee,
if such employee-taxpayer were to elect to use the standard
deduction. Such table shall be published by the Oklahoma Tax
Commission and furnished to all employers filing income withholding
tax returns as required by law.
B. Whenever the amount to be withheld from the wages of an
employee is calculated to total less than twenty-five cents ($0.25)
in any quarterly period of a year, the provisions of subsection A of
this section shall not apply.
C. Every person, including the government of the United States,
a state or a political subdivision thereof or any instrumentalities
of the foregoing, making any payment of winnings which are subject
to withholding shall deduct and withhold from such payment a tax in
an amount equal to four percent (4%) of such payment.
withhold from the wages paid each employee a tax in an amount
determined in accordance with a table fixing graduated rates of tax
to be withheld, which table shall be devised by the Oklahoma Tax
Commission and fix the rate of such tax to be withheld from each
employee as a percentage of the amount of federal income tax
withheld under the Internal Revenue Code, and/or a percentage of the
amount of salary paid to the employee, giving consideration to the
approximate amount of the state tax liability of any such employee,
if such employee-taxpayer were to elect to use the standard
deduction. Such table shall be published by the Oklahoma Tax
Commission and furnished to all employers filing income withholding
tax returns as required by law.
B. Whenever the amount to be withheld from the wages of an
employee is calculated to total less than twenty-five cents ($0.25)
in any quarterly period of a year, the provisions of subsection A of
this section shall not apply.
C. Every person, including the government of the United States,
a state or a political subdivision thereof or any instrumentalities
of the foregoing, making any payment of winnings which are subject
to withholding shall deduct and withhold from such payment a tax in
an amount equal to four percent (4%) of such payment.
Status: in_force · Read it on the official government site
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