Qualified establishments are employers for purposes of Oklahoma Income Tax Withholding taxes. [See: 68 O.S. §2385.1 et seq. and 710:90-1-1 through 710:90-7-2]

Added at 11 Ok Reg 703, eff 11-29-93 (emergency)

Added at 11 Ok Reg 3525, eff 6-26-94

Amended at 22 Ok Reg 2249, eff 6-25-05