Oklahoma Statutes

§ 40-2-305 — Deduction of individual income tax withholdings.

Oklahoma § 40-2-305

This text of Oklahoma § 40-2-305 (Deduction of individual income tax withholdings.) 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, § 40-2-305 (2026).

Text

DEDUCTION OF INDIVIDUAL INCOME TAX WITHHOLDINGS. Notwithstanding the provisions of Sections 2-301 and 2-303 of this title, nothing shall be construed to prohibit the deduction of an amount from unemployment compensation, otherwise payable to an individual, to pay the withholding of federal or state individual income tax, if that individual elected to have such a deduction made and that deduction is made under a program approved by the United States Secretary of Labor. For the purposes of this section, if an individual elects to have this deduction taken from his or her weekly benefits, the federal withholding will be deducted at the percentage specified in the Federal Internal Revenue Code at 26 U.S.C., Section 3402(p)(2), and three percent (3%) of the total benefit amount will be deducted

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Legislative History

Added by Laws 1995, c. 340, § 6, eff. Jan. 1, 1997. Amended by Laws 2002, c. 452, § 10, eff. Nov. 1, 2002.

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Bluebook (online)
Oklahoma § 40-2-305, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/40/40-2-305.