Okla. Stat. tit. 68, § 68-2385.32: Failure of individual independent contractors to

provide verification of employment authorization - Withholding at

top marginal rate.

A. If an individual independent contractor, contracting for the

physical performance of services in this state, fails to provide to

the contracting entity documentation to verify the independent

contractor's employment authorization, pursuant to the prohibition

against the use of unauthorized alien labor through contract set

forth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall

be required to withhold state income tax at the top marginal income

tax rate as provided in Section 2355 of Title 68 of the Oklahoma

Statutes as applied to compensation paid to such individual for the

performance of such services within this state which exceeds the

minimum amount of compensation the contracting entity is required to

report as income on United States Internal Revenue Service Form

1099.

B. Any contracting entity who fails to comply with the

withholding requirements of this subsection shall be liable for the

taxes required to have been withheld unless such contracting entity

is exempt from federal withholding with respect to such individual

pursuant to a properly filed Internal Revenue Service Form 8233 or

its equivalent.

C. Nothing in this section is intended to create, or should be

construed as creating, an employer-employee relationship between a

contracting entity and an individual independent contractor.