{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.32","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.32","heading":"Failure of individual independent contractors to","body":"provide verification of employment authorization - Withholding at\n\ntop marginal rate.\n\nA. If an individual independent contractor, contracting for the\n\nphysical performance of services in this state, fails to provide to\n\nthe contracting entity documentation to verify the independent\n\ncontractor's employment authorization, pursuant to the prohibition\n\nagainst the use of unauthorized alien labor through contract set\n\nforth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall\n\nbe required to withhold state income tax at the top marginal income\n\ntax rate as provided in Section 2355 of Title 68 of the Oklahoma\n\nStatutes as applied to compensation paid to such individual for the\n\nperformance of such services within this state which exceeds the\n\nminimum amount of compensation the contracting entity is required to\n\nreport as income on United States Internal Revenue Service Form\n\n1099.\n\nB. Any contracting entity who fails to comply with the\n\nwithholding requirements of this subsection shall be liable for the\n\ntaxes required to have been withheld unless such contracting entity\n\nis exempt from federal withholding with respect to such individual\n\npursuant to a properly filed Internal Revenue Service Form 8233 or\n\nits equivalent.\n\nC. Nothing in this section is intended to create, or should be\n\nconstrued as creating, an employer-employee relationship between a\n\ncontracting entity and an individual independent contractor.","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":"8e8fbaad97d1017e7bd09091d19c881c1d3c23edbd95855ac050388fd7b00631","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.31","next":"us-ok/okla.-stat.-tit.-68-68-2385.4"},"notice":"GroundRules: Original legal text. Not legal advice."}