"SECTION 9. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 2385.32 of Title 68, unless there is created a duplication in numbering, reads as follows:
A. The employer shall be required to withhold state income tax at the rate of six percent (6%) of the amount of compensation paid to an individual which compensation is required to be reported on Form 1099 and with respect to which the individual has failed to provide a valid Social Security Number, issued by the U.S. Social Security Administration.
B. Any employer who fails to comply with the withholding requirements of this subsection shall be liable for the taxes required to have been withheld unless such employer is exempt from federal withholding with respect to such individual pursuant to a properly filed Internal Revenue Service Form 8233 or its equivalent, and has provided a copy of such form to the Oklahoma Tax Commission."
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I don't guess there is anything objectionable in this section. I do wonder, though, how this worked before this law.
As I understand it, the whole point of Form 1099 work is so an employer can hire a person for an odd job or two without having to go through all the HR hassle of tax withholdings, etc.; it is entirely up to the employee to send the IRS their cut of the earnings.
Now, the employer has to worry about verifying the identification of the Form 1099 employee. If they are lazy or the employee is particularly sneaky, then Oklahoma gets to go to the employer for their cut instead of tracking the person who actually stiffed them.
But I'm sure this law is more about national security and securing our borders and keeping those freeloaders from stealing our jobs and adorable puppies than it is a racially opportunistic ploy to make it easier for Oklahoma to get its money from somebody, right or wrong.
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"SECTION 10. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 20J of Title 74, unless there is created a duplication in numbering, reads as follows:
A. The Attorney General is authorized and directed to negotiate the terms of a Memorandum of Understanding between the State of Oklahoma and the United States Department of Justice or the United States Department of Homeland Security concerning the enforcement of federal immigration and custom laws, detention and removals, and investigations in the State of Oklahoma.
B. The Memorandum of Understanding negotiated pursuant to subsection A of this section shall be signed on behalf of this state by the Attorney General and the Governor or as otherwise required by the appropriate federal agency.
C. No local government, whether acting through its governing body or by an initiative, referendum, or any other process, shall enact any ordinance or policy that limits or prohibits a law enforcement officer, local official, or local government employee from communicating or cooperating with federal officials with regard to the immigration status of any person within this state.
D. Notwithstanding any other provision of law, no government entity or official within the State of Oklahoma, may prohibit, or in any way restrict, any government entity or official from sending to, or receiving from, the United States Department of Homeland Security, information regarding the citizenship or immigration status, lawful or unlawful, of any individual.
E. Notwithstanding any other provision of law, no person or agency may prohibit, or in any way restrict, a public employee from doing any of the following with respect to information regarding the immigration status, lawful or unlawful, of any individual:
1. Sending such information to, or requesting or receiving such information from, the U.S. Department of Homeland Security;
2. Maintaining such information; or
3. Exchanging such information with any other federal, state, or local government entity.
F. The provisions of this section shall allow for a private right of action by any natural or legal person lawfully domiciled in this state to file for a writ of mandamus to compel any non-cooperating local state governmental agency to comply with such reporting laws.
SECTION 11. This act shall become effective November 1, 2007.
51-1-5519 GRS 01/09/07"
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As a Oklahoma taxpayer and citizen, I feel so effing protected now.