{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-2-305","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-2-305","heading":"Deduction of individual income tax withholdings","body":"DEDUCTION OF INDIVIDUAL INCOME TAX WITHHOLDINGS.\n\nNotwithstanding the provisions of Sections 2-301 and 2-303 of\n\nthis title, nothing shall be construed to prohibit the deduction of\n\nan amount from unemployment compensation, otherwise payable to an\n\nindividual, to pay the withholding of federal or state individual\n\nincome tax, if that individual elected to have such a deduction made\n\nand that deduction is made under a program approved by the United\n\nStates Secretary of Labor. For the purposes of this section, if an\n\nindividual elects to have this deduction taken from his or her\n\nweekly benefits, the federal withholding will be deducted at the\n\npercentage specified in the Federal Internal Revenue Code at 26\n\nU.S.C., Section 3402(p)(2), and three percent (3%) of the total\n\nbenefit amount will be deducted to pay the state withholding.","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":"975d5842f2a9a59ebfff01a499aa2c81d635f70fa5236e83a5489540c968b898","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-2-304","next":"us-ok/okla.-stat.-tit.-40-40-2-401"},"notice":"GroundRules: Original legal text. Not legal advice."}