Okla. Stat. tit. 68, § 68-2385.32
This is the official text of Okla. Stat. tit. 68, § 68-2385.32, 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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Failure of individual independent contractors to
Official statutory text
provide verification of employment authorization - Withholding at
top marginal rate.
A. If an individual independent contractor, contracting for the
physical performance of services in this state, fails to provide to
the contracting entity documentation to verify the independent
contractor's employment authorization, pursuant to the prohibition
against the use of unauthorized alien labor through contract set
forth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall
be required to withhold state income tax at the top marginal income
tax rate as provided in Section 2355 of Title 68 of the Oklahoma
Statutes as applied to compensation paid to such individual for the
performance of such services within this state which exceeds the
minimum amount of compensation the contracting entity is required to
report as income on United States Internal Revenue Service Form
1099.
B. Any contracting entity who fails to comply with the
withholding requirements of this subsection shall be liable for the
taxes required to have been withheld unless such contracting entity
is exempt from federal withholding with respect to such individual
pursuant to a properly filed Internal Revenue Service Form 8233 or
its equivalent.
C. Nothing in this section is intended to create, or should be
construed as creating, an employer-employee relationship between a
contracting entity and an individual independent contractor.
top marginal rate.
A. If an individual independent contractor, contracting for the
physical performance of services in this state, fails to provide to
the contracting entity documentation to verify the independent
contractor's employment authorization, pursuant to the prohibition
against the use of unauthorized alien labor through contract set
forth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall
be required to withhold state income tax at the top marginal income
tax rate as provided in Section 2355 of Title 68 of the Oklahoma
Statutes as applied to compensation paid to such individual for the
performance of such services within this state which exceeds the
minimum amount of compensation the contracting entity is required to
report as income on United States Internal Revenue Service Form
1099.
B. Any contracting entity who fails to comply with the
withholding requirements of this subsection shall be liable for the
taxes required to have been withheld unless such contracting entity
is exempt from federal withholding with respect to such individual
pursuant to a properly filed Internal Revenue Service Form 8233 or
its equivalent.
C. Nothing in this section is intended to create, or should be
construed as creating, an employer-employee relationship between a
contracting entity and an individual independent contractor.
Status: in_force · Read it on the official government site
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