LIMITED LIABILITY COMPANIES.
A. For purposes of the Employment Security Act of 1980, a "limited liability company" and a "foreign limited liability company" shall be defined by the provisions of the Oklahoma Limited Liability Company Act.
B. 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.