Okla. Stat. tit. 40, § 40-2-305: Deduction of individual income tax withholdings

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 to pay the state withholding.