{"data":{"id":"us-ok/okla.-stat.-tit.-51-51-132","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 51, § 51-132","heading":"Withholding by board of education - Determination of","body":"coverage.\n\nUpon request of any employee, the board of education of the\n\nschool district by which he is employed may withhold two percent\n\n(2%) of the employee's wages paid after December 31, 1954, and, in\n\nthe event that any such amounts are so withheld from an employee's\n\nwages, the board of education shall also set aside an equal amount\n\nfrom school district enrichment funds. All amounts withheld from\n\nemployees' salaries or set aside from funds of a school district, as\n\nprovided above, shall be held in a special account by the board of\n\neducation of such district until it has been determined that the\n\nemployees of such school district will or will not be covered by the\n\nFederal Social Security Program.\n\nIf it is determined that the employees of the school district\n\nwill be covered by the Federal Social Security Program, the board of\n\neducation of the school district shall forthwith pay, from funds\n\nwithheld or set aside as hereinbefore provided, to the state agency\n\ndesignated to receive social security contributions of political\n\nsubdivisions, an amount equal to four percent (4%) of the wages of\n\nsuch employees.\n\nIf it is determined that the employees of a school district will\n\nnot be covered by the Federal Social Security Program, or if no\n\ndetermination has been made by December 31, 1957, all amounts\n\nwithheld from employees' salaries shall forthwith be returned to the\n\nemployees from whom they are withheld, and the amounts set aside\n\nfrom school district funds shall forthwith be replaced in the\n\nGeneral Fund of the school district and made available for financing\n\nthe appropriations of the district, but shall not be considered as\n\nincome chargeable to the support of the minimum program of the\n\nschool district.","path":["OK Code","Title 51"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os51.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d8a56e16b59488715f2b2f47129b9135600ad4d7d782f19c682a1e4867efc58c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-51-51-131","next":"us-ok/okla.-stat.-tit.-51-51-14"},"notice":"GroundRules: Original legal text. Not legal advice."}