{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.2","heading":"Amount to be withheld","body":"A. Every employer making payment of wages shall deduct and\n\nwithhold from the wages paid each employee a tax in an amount\n\ndetermined in accordance with a table fixing graduated rates of tax\n\nto be withheld, which table shall be devised by the Oklahoma Tax\n\nCommission and fix the rate of such tax to be withheld from each\n\nemployee as a percentage of the amount of federal income tax\n\nwithheld under the Internal Revenue Code, and/or a percentage of the\n\namount of salary paid to the employee, giving consideration to the\n\napproximate amount of the state tax liability of any such employee,\n\nif such employee-taxpayer were to elect to use the standard\n\ndeduction. Such table shall be published by the Oklahoma Tax\n\nCommission and furnished to all employers filing income withholding\n\ntax returns as required by law.\n\nB. Whenever the amount to be withheld from the wages of an\n\nemployee is calculated to total less than twenty-five cents ($0.25)\n\nin any quarterly period of a year, the provisions of subsection A of\n\nthis section shall not apply.\n\nC. Every person, including the government of the United States,\n\na state or a political subdivision thereof or any instrumentalities\n\nof the foregoing, making any payment of winnings which are subject\n\nto withholding shall deduct and withhold from such payment a tax in\n\nan amount equal to four percent (4%) of such payment.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"10e4a353778d617ff266c70a33ab51a02c44681c01c7eeb3b5ef93d584a07d6f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.19","next":"us-ok/okla.-stat.-tit.-68-68-2385.20"},"notice":"GroundRules: Original legal text. Not legal advice."}