§ 1-228. Limited liability companies
Oklahoma Statutes AnnotatedTitle 40. LaborEffective: November 1, 2022
Effective: November 1, 2022
40 Okl.St.Ann. § 1-228
§ 1-228. Limited liability companies
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.
Credits
Laws 2015, c. 249, § 2, eff. Nov. 1, 2015; Laws 2022, c. 360, § 10, eff. Nov. 1, 2022.
40 Okl. St. Ann. § 1-228, OK ST T. 40 § 1-228
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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