Okla. Stat. tit. 40, § 40-1-228: 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.