Oklahoma Code § 68-2385.14

Title 68. Revenue And Taxation: Taxes as payment on account
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All taxes deducted and withheld by an employer pursuant to
Section 2385.2 and all taxes paid to the Tax Commission by taxpayers
hereunder shall be deemed and credited as payments on account of the
tax levied on income for the taxable year.
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965.
Renumbered from § 2343 of this title by Laws 1971, c. 137, § 32,
emerg. eff. May 11, 1971.

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