reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-9 - Audits

Current through Vol. 41, No. 20, July 1, 2024
(a)
Reports
				subject to audit.
The reports filed pursuant to the requirements of the
				21st Century Quality Jobs Incentive Act shall be
				accepted as filed by the Commission, subject to audit.
(b)
Examination by agent of the
				Commission.
Any representative of the Commission holding a certificate
				of authority may make an examination or investigation of the place of business,
				tangible personal property, equipment and facilities, and the books, records,
				papers, vouchers, accounts and documents of any qualified
				establishment.
(c)
Duty to
				comply and cooperate with examination.
It shall be the duty of every
				qualified establishment and every director, officer, or employee of every
				qualified establishment to exhibit to the Commission, or to the employees or
				agents of such Commission, the items mentioned in (b) of this Section.
				[
See:
68 O.S. §
									206
				]
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 85 - Various Tax Incentives › Subchapter 11 - 21st CENTURY QUALITY JOBS PROGRAM › Section 710:85-11-10 - Disclosure of information

Current through Vol. 41, No. 20, July 1, 2024
The Commission may, upon request, disclose the name of the
				  qualified establishment that has received any incentive payments and the amount
				  of payments received.
Added at 27 Ok Reg 2357,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to the
				  withholding, reporting, and remitting of Oklahoma Income
				  taxes.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-3 - Registration of employers

Current through Vol. 41, No. 20, July 1, 2024
(a) Every
				employer required to deduct and withhold tax as required under 68 O.S.
				§2355(C) and 68 O.S. § 2385.2 shall register with the Commission for
				purposes of withholding, reporting, and remitting such tax. An employer must
				register on the prescribed Commission Business Registration Form and shall
				furnish such information as required by said form to include the following:
(1) How the business is owned;
(2) Federal Employer Identification Number;
(3) Business phone;
(4) Ownership information consisting of:
(A) Name of legal owner, social security
				number, if applicable, and mailing address;
(B) Name of partners or corporate officers,
				social security numbers, titles, and residential mailing address;
(5) Withholding Tax information:
(A) Is tax withheld;
(B) Date Withholding Tax was or is expected
				to commence;
(C) Is the amount
				withheld greater than $500.00 per quarter;
(6) Name of officer, partner, employee, or
				agent responsible for the remittance of Withholding Tax, social security
				number, title, and residential mailing address;
(7) Other information required to include but
				not limited to: Location information, previous owner information, etc.;
(8) Signature of sole owner,
				partner, officer or agent and the date thereof.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-4 - Taxpayer identification number; consolidated returns

Current through Vol. 41, No. 20, July 1, 2024
(a) The employer's identification number for
				Oklahoma Withholding Tax purposes will be the same number assigned by the
				Internal Revenue Service for reporting Federal employment taxes. Every employer
				must have a Federal Employer Identification Number.
(b) Commission files will be maintained by
				the taxpayer identification number (Federal Employer Identification Number);
				any correspondence relating to withholding should refer to this number to
				expedite the processing of returns and the crediting of payments.
(c) Only one valid taxpayer identification
				number may be assigned to an employer. A new Federal Employer Identification
				Number should be obtained and registered with the Commission when any of the
				following changes occur:
(1) A sole
				proprietorship incorporates;
(2) A
				sole proprietorship takes in a partner and operates as an
				partnership;
(3) A partnership
				incorporates;
(4) A partnership is
				taken over by one of the partners and is operated as a sole
				proprietorship;
(5) A corporation
				changes to a partnership or to a sole proprietorship;
(6) A sole proprietorship purchases or
				inherits an existing business (the employer identification number of the former
				owner cannot be used even if he or she is a spouse);
(7) A partnership is terminated and a new one
				is begun; or
(8) An estate operates
				a business after the owner's death.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-5 - Employee's withholding allowance certificate

Current through Vol. 41, No. 20, July 1, 2024
The marital status and number of withholding allowances an
				  employee may claim in determining Oklahoma Income Tax to be withheld shall be
				  the same as that claimed on a valid employee's withholding allowance
				  certificate (Federal Form W-4) as required by the Internal Revenue Service,
				  provided Federal Form W-4 was executed prior to March 1, 2018. If changes to
				  Oklahoma withholding should be made, or employment begins after February 28,
				  2018, employees shall submit a completed Oklahoma Form W-4 to their employer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-6 - Supplemental wages

Current through Vol. 41, No. 20, July 1, 2024
(a)
Treatment
				of supplemental wages combined with regular wages.
An employer who pays
				supplemental wages combined with regular wages and does not specify or separate
				the amount of each should withhold Income Tax as if the total payment were a
				single payment for a regular payroll period. Supplemental wages include
				bonuses, commissions, overtime pay, vacation pay, sick leave pay, back pay,
				retroactive wage increases or payment for nondeductible moving expenses.
(b)
Treatment of
				supplemental wages paid separately or combined in single payment.
Supplemental wages which are paid separately or combined in a single payment
				and the amount of each is specified, are subject to withholding according to
				one of the following methods:
(1) If tax was
				withheld from an employee's regular wages, use one of these two methods for
				supplemental wages:
(A) Withhold at the
				highest applicable rate set out in 68 O.S. Section 2355(B)(1) for Oklahoma
				Income Taxes for the taxable year, or;
(B) Add the supplemental and regular wages
				for the most recent payroll period. Calculate the tax as if the total
				constitutes a single payment. Subtract the tax already withheld from the
				regular wages. Withhold the remaining tax from the supplemental wages.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-7 - Computation of tax to be withheld

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Every employer making payment of wages subject to withholding shall deduct and
				withhold from the wages paid each employee, a tax in an amount determined in
				accordance with the table fixing graduated rates of tax to be withheld, unless
				otherwise provided. However, if the computer formula is used, the amounts for
				the personal exemption and for the Oklahoma standard deduction may be updated
				as necessary.
(b) Available to all
				employers filing Withholding Tax Returns are withholding tables:
(1) An optional table for married persons who
				file joint returns and both spouses work; and,
(2) A general table for all other categories
				of filing status. The Oklahoma Withholding Tax tables are based on gross wages
				and the standard deduction.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-8 - Nonresident aliens

Current through Vol. 41, No. 20, July 1, 2024
Every employer or payer of Oklahoma taxable income to
				  nonresident aliens shall deduct and withhold tax equal to eight percent (8%) of
				  such amounts paid. [
See:
68 O.S. §2355]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-9 - Annual reconciliation report [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg
				  3873, eff 7-12-93; Revoked at 15 Ok Reg 2424, eff
				  6-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-10 - Reporting to employees

Current through Vol. 41, No. 20, July 1, 2024
(a) Every employer
				required to deduct and withhold Oklahoma tax from employee wages shall furnish
				the employee a written statement, each calendar year, showing:
(1) The name of the employer;
(2) The name of the employee;
(3) The last four digits of the employee's
				social security number, shown in the format XXX-XX-1234 or ***-**-1234, if
				any;
(4) The total amount of wages
				subject to taxation that were paid during the year;
(5) The total amount deducted and withheld as
				tax, and;
(6) Any other such
				information as the Commission may require.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-11 - Records

Current through Vol. 41, No. 20, July 1, 2024
(a) Required
				records described in this Section shall be kept accurately, but no particular
				form is required for keeping the records. Such forms and systems of accounting
				shall be used as will enable the Commission to determine whether liability for
				tax is incurred, and if so, the amount thereof.
(b) An employer must maintain required
				records for at least four years after the due date of such withholding tax for
				the return period to which the records relate, or the date the tax is paid,
				whichever is the later.
(c) The
				specific records required to be kept are:
(1)
				The employer's identification number;
(2) Copies of all returns, reports, and other
				documents concerning Oklahoma Withholding Tax to include the business
				registration, employer's return of tax withheld, annual reconciliation and
				appropriate wage and tax statements;
(3) Copies of Internal Revenue Service Forms
				940 and 941, Oklahoma Employers Quarterly Contribution Report (OESC) and
				Oklahoma Quarterly Wage Withholding Tax Return (OTC);
(4) The dates and amounts of Oklahoma
				Withholding Tax payments made and copies of cancelled checks;
(5) Each employee's name, address,
				occupation, social security number, and periods of employment;
(6) The total amount of and date of each wage
				payment and the period of time the payment covers;
(7) For each wage payment, the amount subject
				to withholding;
(8) The amount of
				Withholding Tax collected on each payment and the date it was collected;
(9) The employee's withholding
				allowance certificate (Federal Form W-4 executed prior to March 1, 2018 or
				Oklahoma Form W-4) filed by each employee;
(10) Any agreement between the employer and
				the employee for the voluntary withholding of additional amounts of tax or of
				amounts which are not required to be withheld;
(11) A chart of accounts;
(12) Copies of filed Federal and State Income
				Tax Returns and supporting schedules; and
(13) Books of original entry, ledgers, and
				any other information necessary to substantiate the amount of tax withheld and
				paid or to support any reason the employer may have for not withholding Income
				Tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-12 - Protest of proposed assessment

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Where a person does not acquiesce in a proposed assessment (described in
				subsections(a) of
				710:90-5-3
				and
				710:90-7-1
				), the taxpayer may file a protest within the period specified in the letter of
				proposed assessment (or within any extensions allowable by Statute that have
				been granted by the Division). If, after a review of his protest, the Division
				is unable to reach agreement with taxpayer, the taxpayer's file will be
				forwarded to the Office of the Administrative Law Judge where the taxpayer will
				have an opportunity to have a hearing before an Administrative Law Judge. The
				Administrative Law Judge will notify such person of the date set for the
				hearing.
(b) If the taxpayer does
				not desire a hearing, an order will be issued by the Commission within a
				reasonable time. If a hearing before the Administrative Law Judge is requested
				and granted, order will not be issued until such time as the Administrative Law
				Judge has submitted Findings, Conclusions and Recommendations and the
				Commission has made a final determination.
(c) The issuance of an order by the
				Commission constitutes a final determination. The person filing the return has
				thirty (30) days from the date of the order in which to directly appeal to the
				Oklahoma Supreme Court, if desired.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 1 - General Provisions › Section 710:90-1-13 - Pensions, annuities, and certain other deferred income

Current through Vol. 41, No. 20, July 1, 2024
(a)
Treatment
				of designated distributions.
Designated distributions, as defined by the
				Internal Revenue Code (IRC), Section 3405, whether periodic or non-periodic,
				may be subject to Oklahoma income tax withholding.
(b)
Treatment of periodic
				payments.
The amount to be withheld from a periodic payment is
				determined as if it were a payment of wages. The marital status and number of
				withholding allowances a recipient may claim in determining the tax to be
				withheld shall be claimed on Form OK-W-4-P, Withholding Certificate for Pension
				or Annuity Payments.
(1) If the recipient has
				not provided a withholding certificate, tax will be withheld as if the
				recipient were married and claiming three (3) withholding allowances.
(2) The recipient can choose not to have tax
				withheld, regardless of how much tax is owed for the previous year, or is
				expected to be owed in the current year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-1 - Information required on return

Current through Vol. 41, No. 20, July 1, 2024
Employers are required to file Oklahoma Income Tax
				  Withholding Returns when due, regardless of whether an application for
				  employer's identification number has been made or whether such number has been
				  received. Such return should be a written statement to include the following
				  information:
(1) Date the FEI number
				was applied for with "FEI applied for" written on such return.
(2) The employer name and address as it
				appears on the Application for Federal Employer Identification Number, Federal
				Form SS-4;
(3) The period
				covered;
(4) The due
				date;
(5) The amount of wages
				paid;
(6) Tax withheld;
(7) Penalty due;
(8) Interest due;
(9) Total due;
(10) Number of employees;
(11) Signature and title or capacity of
				person signing the return;
(12)
				Date signed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-2 - Execution of returns

Current through Vol. 41, No. 20, July 1, 2024
(a) Any
				Withholding Tax return or report required under statute or by the provisions of
				this Subchapter, together with any prescribed copies or supporting data shall
				be prepared and filed in accordance with the forms, instructions, and rules
				provided. The return or report shall include, but not be limited to the
				following:
(1) Employers taxpayer
				identification number;
(2) Period
				covered;
(3) Due date;
(4) Filing frequency;
(5) Wages paid;
(6) Tax withheld;
(7) Adjustments;
(8) Penalty Due;
(9) Interest Due;
(10) Total Due;
(11) Number of employees and/or W-2's
				issued;
(12) Signature and title of
				person signing the return;
(13)
				Date return is prepared and signed;
(14) Such other reasonable information as the
				Commission may require.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-3 - Signing returns

Current through Vol. 41, No. 20, July 1, 2024
(a) Each
				withholding tax return requiring a signature must be signed by the President,
				Vice President, or other principal officer or employee who has the duty to
				withhold and remit Oklahoma Income Tax from the wages of employees, if the
				business is a corporation.
(b) If
				the business is not a corporation but is individually owned, returns must be
				signed by the owner of the business or employee who has the duty to withhold
				and remit Oklahoma Income Tax.
(c)
				Returns of a trust or receivership must be signed by the appropriate fiduciary
				authority or employee who has the duty to withhold and remit Oklahoma Income
				Tax.
(d) The official title or
				capacity of the person signing a return must be shown after their
				signature.
(e) The return may be
				signed by a responsible and duly authorized agent having knowledge of the
				employer's business affairs, providing an acceptable power of attorney is filed
				with the Commission.
(f)
				Individuals or employees who sign returns shall be deemed the responsible
				authorized agent in the absence of documentation to the contrary.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-4 - Payment of tax and filing of tax returns

Current through Vol. 41, No. 20, July 1, 2024
(a) Every employer required to deduct and
				withhold Oklahoma Income Tax from employee wages shall pay over the amount so
				withheld to the Tax Commission pursuant to the schedule outlined in subsections
				(b), (c) and (e) of this Section. Employers, regardless of date of remittance
				schedules, shall file a quarterly return on or before the twentieth (20th) day
				of the month following the close of each quarter. Quarterly returns shall be
				filed on a calendar year basis and not a fiscal year basis.
(b) Every employer owing an average of less
				than Five Hundred Dollars ($500.00) per quarter in taxes in the previous fiscal
				year must remit the amount withheld on or before the twentieth (20 
				th) day of the month following the close
				of each succeeding quarter.
(c)
				Except as specified in subsection (e), if the amount of Oklahoma Income Tax
				withheld exceeds Five Hundred Dollars ($500.00) for any quarter, the employer
				is required to remit the taxes withheld monthly, for each monthly period after
				the quarter in which taxes withheld exceeded Five Hundred Dollars ($500.00).
				Such tax remittances shall be due on or before the twentieth (20th) day of each
				succeeding month.
(d) Every
				employer required to remit federal withholding under the Federal Semiweekly
				Deposit Schedule shall file returns pursuant to the Tax Commission's electronic
				data interchange program.
(e) Every
				employer required to remit federal withholding under the Federal Semiweekly
				Deposit Schedule, shall pay over the amount so withheld on the same dates as
				required under the Federal Semiweekly Deposit Schedule for federal withholding
				taxes.
(1) If a payment is required to be made
				on a day that is not a banking day, the payment is considered timely if it is
				made by the close of the next banking day. In addition to Federal and State
				bank holidays, Saturdays and Sundays are treated as non-banking days.
(2) Semiweekly schedule employers have at
				least three (3) banking days to make a payment. If any of the three (3)
				weekdays after the end of a semiweekly period is a banking holiday, the
				employer will have one (1) additional banking day for payment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-5 - Overpayment of withholding tax

Current through Vol. 41, No. 20, July 1, 2024
In general, any employer who pays the Commission more than
				  the correct amount of tax required may file a claim for refund or may claim
				  credit for such overpayment. However, no refund or credit to the employer shall
				  be allowed for the amount of any overpayment of tax which the employer deducted
				  or withheld from any employee unless such overpayment is repaid or reimbursed
				  to employee(s).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-6 - Employer overpayment of withholding tax not withheld

Current through Vol. 41, No. 20, July 1, 2024
(a) Any employer who pays to the Commission
				more than the correct amount of tax
not deducted or withheld from
				employees wages
, may adjust the overpayment by entering the amount as a
				deduction on any future report. The report on which the adjustment is entered
				shall have attached:
(1) A written statement
				setting forth in detail the grounds and facts relied on in support of the
				adjustment;
(2) The report period
				in which the error occurred;
(3)
				Sufficient documentary evidence in support of the adjustment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-7 - Employer repayment of tax erroneously withheld from any employee

Current through Vol. 41, No. 20, July 1, 2024
(a) If during any
				quarterly report period an employer with holds more than the correct amount of
				tax from an employee, the employer shall not include on any report or pay over
				to the Commission the amount over withheld if:
(1) The employer repays the amount over
				withheld before the report for such period is filed and before the end of the
				calendar year in which the over collection was made; and
(2) Obtains and keeps as part of his records
				the written receipt of the employee showing the date and amount of
				repayment.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-8 - Tax Commission may require security

Current through Vol. 41, No. 20, July 1, 2024
The Commission may require an employer who is or becomes
				  delinquent in the withholding and remitting of Oklahoma Withholding Tax to
				  furnish a surety bond to ensure the withholding and remitting of required
				  taxes.
(1) The security so required
				may be in the form of a bond from a corporation, surety bond furnished by a
				surety licensed to do business in Oklahoma, cash bond, certificate of deposit,
				certificate of savings or U.S. Treasury bond, or an assignment of negotiable
				stocks or bonds, as agreed upon by the Commission and the person required to
				remit the tax.
(2) The amount of
				such security shall not be greater than three times the average quarterly
				liability of such employer after considering the estimated tax
				liability.
(3) Any bond secured
				shall remain in effect until released and discharged by the Commission. Any
				bond secured is a continuing instrument and constitutes a new obligation for
				each calendar year or portion thereof while the surety is in force unless
				specifically released and discharged by the Commission. [
See:
68
				O.S. §
									2385.23
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-10 - Income tax withholding - oil and gas royalties

Current through Vol. 41, No. 20, July 1, 2024
(a) Effective for royalty payments made on or
				after October 1, 2000 and before July 1, 2006, any remitter who distributes
				revenue to a non-resident royalty interest owner is required to deduct and
				withhold Oklahoma income tax from each payment being made with respect to
				production of oil and gas in Oklahoma. The amount of income tax to be withheld
				is six and three-fourth's percent (6.75%) of the gross royalty amount paid.
				Effective for royalty payments made on or after July 1, 2006, the rate of
				withholding for any remitter who distributes revenue to a non-resident royalty
				interest owner is the highest Oklahoma marginal individual income tax rate with
				respect to production of oil and gas in Oklahoma
(b) For purposes of this Section,
"remitter"
means any person who distributes revenue to royalty
				interest owners;
"gross royalty"
means that amount which is
				reported for federal income tax purposes on IRS Form 1099;
"non-resident
				royalty interest owner"
means any person who is not a current or
				permanent resident of Oklahoma who retains a non-working interest in oil or gas
				production; and
"oil"
and
"gas"
shall have the
				meaning as the terms are defined in 68 O.S. § 1001.2.
(c) Remitters are required to file an
				Oklahoma Nonresident Royalty Withholding Tax Return and pay the Oklahoma income
				tax withheld on a quarterly basis, pursuant to this subsection:
(1) For royalty payments made during January,
				February, and March, the amount withheld is due no later than April
				30;
(2) For royalty payments made
				during April, May, and June, the amount withheld is due no later than July
				30;
(3) For royalty payments made
				during July, August, and September, the amount withheld is due no later than
				October 30; and
(4) For royalty
				payments made during October, November, and December, the amount withheld is
				due no later than January 30 of the following year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-11 - Income tax withholding for pass-through entities

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Generally, any pass-through entity that makes a distribution to a non-resident
				member is required to deduct and withhold Oklahoma income tax from
				distributions of taxable income being made with respect to Oklahoma source
				income.
(b)
Definitions.
The following words and terms, when used in this
				Section, shall have the following meaning, unless the context clearly indicates
				otherwise:
(1)
"Member"
means:
(A) A shareholder of a Subchapter S
				Corporation;
(B) A partner in a
				general partnership;
(C) A partner
				in a limited partnership;
(D) A
				partner in a limited liability partnership;
(E) A member of a limited liability company;
				or,
(F) A beneficiary of a
				trust.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-15 - Payments; due dates

Current through Vol. 41, No. 20, July 1, 2024
Remittances covering the Oklahoma Withholding Tax liability
				  payable to the Commission shall accompany the monthly or quarterly Withholding
				  Tax Return, on or before the twentieth (20th) day of
				  the month following the close of such monthly or quarterly reporting period. If
				  an employer fails to file a return or to pay the Commission the tax when due,
				  the tax will be considered delinquent and penalty and interest will be
				  collected.
Amended at 23 Ok Reg
				  2870, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-16 - Timely mailing treated as timely filing and paying

Current through Vol. 41, No. 20, July 1, 2024
(a) Any report, claim, tax return, statement
				or other document required or authorized to be filed with, or any payment made,
				to the Commission, which document or payment is transmitted through the United
				States mail, will be deemed to have been filed with and received by the
				Commission on the date shown by the post office cancellation mark stamped upon
				the envelope or other appropriate wrapper containing it. If mailed but not
				received by the Commission, or if received but with an illegible, erroneous, or
				omitted cancellation mark, the document or payment will be deemed to have been
				filed on the date it was mailed if the sender establishes by competent evidence
				that the document or payment was deposited in the United States mail on or
				before the date due for filing.
(b)
				If the envelope or other wrapper bears a postmark made by a private postage
				meter in addition to a legible postmark made by the United States Postal
				Service, the postmark not made by the United States Postal Service shall be
				disregarded. In the event of the Commission's failure to receive a document or
				payment, such document or payment will be deemed to have been received by the
				Commission on time if the sender files with the Commission a duplicate within
				thirty (30) days after written notification is given to the sender by the
				Commission of its failure to receive such document or payment, provided proof
				is furnished that the original of the document was deposited in the United
				States mail on or before the date due for filing.
(c) If any report, claim, tax return,
				statement, remittance or other document is sent by United States registered
				mail, certified mail or certificate of mailing, a record authenticated by the
				United States Post Office of such registration, certificate or certificates
				shall be considered competent evidence that the report, claim, tax return,
				statement, remittance or other document was mailed, and the date of
				registration, certification or certificate shall be considered to be the date
				of the postmark made by the United States Postal Service.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-17 - Penalty and interest

Current through Vol. 41, No. 20, July 1, 2024
(a) If an employer
				fails to file a return or to pay the Commission the withholding tax when due,
				there shall be imposed on such employer a penalty of ten percent (10%) of the
				amount of tax, or ten percent (10%) of the amount of the underpayment of tax,
				if such failure is not corrected within fifteen (15) days after the tax becomes
				delinquent.
(1) There is also imposed upon
				the employer interest at the rate of one and one-quarter percent (1 1/4%) per
				month.
(2) If any portion of the
				deficiency is due to fraud with intent to evade tax, a penalty of fifty percent
				(50%) shall be assessed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-18 - Due date that falls on Saturday, Sunday or holiday

Current through Vol. 41, No. 20, July 1, 2024
If the due date for any return or other report or payment
				  falls on Saturday, Sunday or a Holiday, the due date shall be considered to be
				  the next business day.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 3 - Returns and Payments › Section 710:90-3-19 - Inactivating or closing an account

Current through Vol. 41, No. 20, July 1, 2024
(a) An
				employer required to make an Oklahoma Withholding Tax Return pursuant to
				Oklahoma Statute or the provisions of this Chapter, who in any return period
				discontinues business or changes ownership, shall file such return as a final
				return. Each return filed as a final return shall be marked "Final
				Return".
(b) Accompanying each
				final return shall be a written statement furnishing the following information:
(1) The date of the last payment of
				wages;
(2) The address at which the
				required records will be kept;
(3)
				The name of the person keeping such records; and,
(4) If the business has been sold or
				otherwise transferred to another person, the name and address of such person
				and the date on which such sale or transfer occurred.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 5 - Liability and Penalties › Section 710:90-5-1 - Liability for tax withheld

Current through Vol. 41, No. 20, July 1, 2024
Any Oklahoma Income Tax withheld in accordance with Oklahoma
				  Statutes or the provisions of this Chapter shall be deemed to be held in trust
				  for the State of Oklahoma and as trustee, the employer is liable for the
				  payment of such trust fund and is subject to the trust laws of this state.
				  [
See:
68 O.S. §2385.3]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 5 - Liability and Penalties › Section 710:90-5-2 - Failure to withhold

Current through Vol. 41, No. 20, July 1, 2024
In the event that an employer fails to withhold the tax
				  required and thereafter the tax is paid by the employee, the tax required to
				  have been withheld shall not be collected from the employer. Such payment does
				  not relieve the employer of the liability for penalties or interest otherwise
				  applicable because of such failure to withhold the tax. The employer will not
				  be relieved of his liability for payment of the tax required to be withheld
				  unless the employer can show that the tax of each employee in question has been
				  paid. [
See:
68 O.S. §2385.3]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 5 - Liability and Penalties › Section 710:90-5-3 - Personal liability and issuance of withholding tax assessments

Current through Vol. 41, No. 20, July 1, 2024
(a) Withholding tax
				assessments will be issued against the legal entity as well as against other
				person(s) who may be liable for the tax pursuant to law. Any person shall be
				liable for the payment of withholding tax if during the period of time for
				which the assessment was made the person was responsible for withholding and
				remittance of taxes or had direct control, supervision or responsibility for
				filing returns and making payments of the tax due the State of
				Oklahoma.
(b) Personal liability
				for withholding tax shall be determined in accordance with the standards for
				determining liability for payment of federal withholding tax pursuant to the
				Internal Revenue Code of 1986, as amended, or regulations promulgated pursuant
				to such section.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 7 - Audit › Section 710:90-7-1 - Examination of return, adjustments, notices, and demands

Current through Vol. 41, No. 20, July 1, 2024
(a) If, upon examination of the books of
				account and records of the person filing the withholding tax return, facts are
				obtained which, in the opinion of the Commission, warrant an adjustment of the
				tax liability reported, a proposed assessment report will be prepared and
				mailed to him. This report will contain an explanation of adjustments together
				with a recomputation of tax in accordance with such adjustments.
(b) The notice of adjustments and the demand
				for payment (if additional tax is due) or any other notice or demand upon the
				person filing the return required by law shall be sent to him at the address
				given on his return or to his last known address. In the alternative, the
				Commission may cause to be served upon such person a written statement of the
				computation of tax due.
(c) In the
				event the person filing the return acquiesces in the changes reflected on the
				proposed assessment, or fails to file a protest within the period specified in
				the letter of proposed assessment (or any extensions allowable by Statute that
				have been granted by the Division) the proposed assessment becomes
				final.
(d) If the Commission has
				reason to believe that the collection of any tax due under the Withholding Tax
				Act may be in jeopardy, the Commission may immediately terminate the reporting
				period of the person required to pay such tax. Thereupon, the Commission may
				assess a tax on the basis of information or knowledge available to him and
				demand immediate payment. If such payment is not immediately made, the
				Commission may collect the tax by the use of any of the methods authorized by
				law.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 7 - Audit › Section 710:90-7-2 - Audits; auditors

Current through Vol. 41, No. 20, July 1, 2024
(a) Any
				representative of the Commission holding a certificate of authority may make an
				examination or investigation of the place of business, tangible personal
				property, equipment and facilities, and the books, records, papers, vouchers,
				accounts and documents of any taxpayer. [
See:
68 O.S. §
									206
				]
(b) It shall be the duty of every
				taxpayer and every director, officer, or employee of every taxpayer to exhibit
				to the Commission, or to the employees or agents of such Commission, the items
				mentioned in (a) of this Section.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 90 - Withholding › Subchapter 7 - Audit › Section 710:90-7-3 - Out-of-state audits [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 21 Ok Reg
				  2623, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  taxes and other levies enacted by the Oklahoma Legislature with respect to
				  Controlled Dangerous Substance Tax Stamps.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-3 - Unavailability of stamps

Current through Vol. 41, No. 20, July 1, 2024
If a person desires to purchase Controlled Dangerous
				  Substance Tax Stamps, but the printed stamps are not available, a numbered
				  receipt for the stamps will be issued and a date certain will be set for the
				  purchaser to return to exchange the receipt for the stamps.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-4 - Non-disclosure of information

Current through Vol. 41, No. 20, July 1, 2024
Purchasers of Controlled Dangerous Substances Tax Stamps are
				  not required to disclose identifying information to purchase the stamps.
				  Moreover, no information which is disclosed in purchasing or applying to
				  purchase the stamps can be used against the purchaser or applicant in a
				  criminal proceeding.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-5 - Purchase of stamps

Current through Vol. 41, No. 20, July 1, 2024
Payment must be made by cash, certified check, cashier's
				  check or money order. Cash sent through the mail is at the risk of the
				  purchaser. Personal checks will not be accepted as payment for Controlled
				  Dangerous Substances Tax Stamps. All tax stamps ordered by mail will be mailed
				  to the purchaser by first class mail at the risk of the
				  purchaser.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-6 - Refunds prohibited

Current through Vol. 41, No. 20, July 1, 2024
There will be no refunds for unused Controlled Dangerous
				  Substances Tax Stamps.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-7 - Denominations of stamps

Current through Vol. 41, No. 20, July 1, 2024
Controlled Dangerous Substances Tax Stamps will be sold in
				  denominations determined by package size. All purchases must be in increments
				  of $10.00. The following minimum purchases apply:
(1) Marihuana ($3.50/gram) $10.00
(2) Controlled Substance ($200/gram)
				$200.00
(3) Controlled Substance
				($1,000.00/50 dosage) $1,000.00.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-8 - Determination of number and denomination of stamps needed

Current through Vol. 41, No. 20, July 1, 2024
The following conversion table will be used to determine the
				  number and denomination of Controlled Dangerous Substances Tax Stamps
				  needed:
(1) 1 Gram = .03527
				Ounce
(2) 1 Ounce = 28.35
				Grams
(3) 1 Pound = .4536 Kilogram
				= 453.6 Grams
(4) 1 Kilogram =
				2.2046 Pounds = 1,000 Grams
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-9 - Assessment of taxes due

Current through Vol. 41, No. 20, July 1, 2024
Upon receipt of information from law enforcement agencies
				  concerning the confiscation of drugs which require a Controlled Dangerous
				  Substances Tax Stamp, where the required stamps have not been purchased or
				  displayed, the Oklahoma Tax Commission will cause to be issued a jeopardy
				  assessment for the tax due, based on the weight or quantity of the drugs
				  confiscated. The jeopardy assessment will be made against the person possessing
				  the drugs. At the same time as the jeopardy assessment is issued, a Jeopardy
				  Tax Warrant or Certificate of Indebtedness will be filed
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 1 - Controlled Dangerous Substances Stamp Tax › Section 710:95-1-10 - Affixing of Controlled Dangerous Substances Tax Stamps; usage limited

Current through Vol. 41, No. 20, July 1, 2024
(a) Controlled
				Dangerous Substances Tax Stamps must be affixed to the outside of the package
				containing the substance so that when the package is opened, the stamp is
				destroyed.
(b) Controlled Dangerous
				Substances Tax Stamps cannot be used more than once.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 3 - Telecommunication for the Hearing-Impaired Surcharge › Section 710:95-3-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  the levy enacted by the Oklahoma Legislature pursuant to the Telecommunications
				  for the Hearing-Impaired Surcharge Act (63 O.S. §§
									2416 et
				  seq.).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 3 - Telecommunication for the Hearing-Impaired Surcharge › Section 710:95-3-3 - Telecommunications for the hearing-impaired surcharge

Current through Vol. 41, No. 20, July 1, 2024
(a) The Telecommunications for the
				Hearing-Impaired Act levies a five cent per month surcharge on each access line
				provided by a local exchange telephone company. The surcharge must be added to
				the subscriber's telephone bill, unless the subscriber is exempt from sales
				tax.
(b) The local exchange
				telephone company shall remit the surcharge to the Oklahoma Tax Commission, on
				forms prescribed, on or before the 20 
				th day of the month following the end of
				each quarter.
(c) When the balance
				of the Hearing Impaired Revolving Fund equals the three-year average of
				expenditures, collection of the surcharge by the local exchange telephone
				company will temporarily stop. Collection of the surcharge is to be resumed
				when the account balance has been reduced to one-half the original surplus.
(d) The Business Tax Services
				Division will notify, in writing, the local exchange telephone companies on the
				effective date of the moratorium on collections. Subscribers shall not be
				billed for the surcharge for any billing cycle that begins on or after the
				moratorium effective date.
(e) When
				the Fund balance requires the surcharge to be resumed, the Business Tax
				Services Division will notify the local exchange telephone companies, in
				writing, the effective date of resumption of the surcharge. Subscribers shall
				be billed and the surcharge on the next billing cycle that begins on or after
				the effective date the charge is to be resumed. [
See:
63 O.S.
				§§2418-2419]
Amended at 11 Ok Reg 3531, eff 6-26-94 ; Amended at 28 Ok
					 Reg 971, eff 6-1-11 ; Amended at 30 Ok Reg 1871, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq. and to facilitate the administration, enforcement, and collection of
				  the levy enacted by the Oklahoma Legislature pursuant to 68 O.S. §
									2110.
Added at 30 Ok Reg 1871, eff
					 7-11-13