{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-1-228","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-1-228","heading":"Limited liability companies","body":"LIMITED LIABILITY COMPANIES.\n\nFor unemployment tax purposes, wages, salaries, or draws paid to\n\nlimited liability company members, relatives of the members, and\n\nemployees shall be taxed in the same manner as required by the\n\nFederal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the\n\nInternal Revenue Code, Title 26 U.S.C., Chapters 1 through 99.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ea6dac51ee98cfd7ed51e25176d8c1d7a452cf0fc112380527f3d32d9346a4b3","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-1-227","next":"us-ok/okla.-stat.-tit.-40-40-1-229"},"notice":"GroundRules: Original legal text. Not legal advice."}