LIMITED LIABILITY COMPANIES. For unemployment tax purposes, wages, salaries, or draws paid to limited liability company members, relatives of the members, and employees shall be taxed in the same manner as required by the Federal Unemployment Tax Act, Title 26 U.S.C., Chapter 23, and the Internal Revenue Code, Title 26 U.S.C., Chapters 1 through 99.Added by Laws 2015, c. 249, § 2, eff. Nov. 1, 2015. Amended by Laws 2022, c. 360, § 10, eff. Nov. 1, 2022.
Oklahoma Legal Code