Okla. Stat. tit. 68, § 68-2385.15: Administration

The administration of the provisions of Sections 2385.1 through

2385.19, inclusive, is vested in the Tax Commission. All forms

necessary and proper for the enforcement of such provisions shall be

prescribed and furnished by the Tax Commission, and the Tax

Commission may promulgate rules and regulations to enforce such

provisions, if not inconsistent with such provisions, as may be

reasonably necessary to make practical the administration thereof,

including the use of a bracket or tables closely approximating the

amount required to be withheld under the provisions of Section

2385.2. In cases where employers have difficulty in determining the

exact amount of wages earned by employees in this State, the Tax

Commission may enter into an agreement with such employers as may be

deemed most practical.