Oklahoma Statutes
§ 40-1-228 — Limited liability companies.
Oklahoma § 40-1-228
JurisdictionOklahoma
Title 40Labor
This text of Oklahoma § 40-1-228 (Limited liability companies.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Okla. Stat. tit. 40, § 40-1-228 (2026).
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.
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Legislative History
Added by Laws 2015, c. 249, § 2, eff. Nov. 1, 2015. Amended by Laws 2022, c. 360, § 10, eff. Nov. 1, 2022.
Nearby Sections
15
§ 40-1-101
Short title.§ 40-1-102
Purpose of Act.§ 40-1-103
Declaration of state public policy.§ 40-1-104
Saving clause.§ 40-1-106
Section captions.§ 40-1-107
Construction against implicit repeal.§ 40-1-109
Unemployment benefits impact study.§ 40-1-201
General definitions.§ 40-1-202.1
Extended Base Period.§ 40-1-202.2
Repealed§ 40-1-202A
Renumbered§ 40-1-202B
Renumbered§ 40-1-208
Employer.Cite This Page — Counsel Stack
Bluebook (online)
Oklahoma § 40-1-228, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/40/40-1-228.