reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 7 - OTHER REQUIRED REPORTING › Section 710:50-3-55 - Reporting the transfer or allocation of a tax credit

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The
				  transfer or allocation of any tax credit authorized pursuant to the provisions
				  of Title 68 of the Oklahoma Statutes, except as otherwise provided in this
				  Section, shall be reported to the Tax Commission.
(b)
Exceptions.
This Section
				  shall not apply to the following tax credits:
(1) Sales Tax Relief Credit (68 O.S. §
											5011
				  )
(2) Low Income Property Tax
				  Relief Credit (68 O.S § 2907)
(3) Earned Income Tax Credit (68 O.S. §
				  2357.43)
(4) Child Care/Child Tax
				  Credit (68 O.S. § 2357)
(5)
				  Credit for Taxes Paid to another State (68 O.S. § 2357)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-60 - Relief of spouse from Oklahoma income tax liability on joint Oklahoma income tax return

Current through Vol. 41, No. 20, July 1, 2024
If a joint Oklahoma income tax return was filed on which
					 there is, or there is subsequently determined to be, a liability attributable
					 to income or activity for one spouse, the other spouse may be relieved of the
					 liability for the Oklahoma income tax, including interest and penalty, if the
					 spouse requesting relief can establish, by a preponderance of the evidence,
					 that:
(1) The liability is attributable
				  to the income or business activity of the non-requesting spouse; and
(2) It would be inequitable to hold the
				  requesting spouse liable for the tax liability. Factors, not all-inclusive,
				  which may be considered in determining whether it would be inequitable to hold
				  the requesting spouse liable are:
(A) Whether
				  the requesting spouse received a benefit, such as a lavish gift, increased
				  standard of living or additional money from the nonpayment of tax;
(B) Whether the spouse requesting relief has
				  been deserted, divorced, separated, or widowed;
(C) Business background or education of the
				  requesting spouse;
(D) Involvement
				  of the requesting spouse in the financial affairs of the family; and
(E) Involvement of the requesting spouse in
				  the business or transaction giving rise to the tax liability.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-61

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 51,
					 eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-62 - Initial review, determination of recommendation

Current through Vol. 41, No. 20, July 1, 2024
The Income Tax Accounts Division will review all requests
					 for relief and the supporting documentation and will make a recommendation that
					 the Tax Commission grant the requested relief if the documentation has
					 established that the liability is attributable to the income or business
					 activity of the non-requesting spouse and that to hold the requesting spouse
					 liable for the deficiency for the tax year involved would be
					 inequitable.
Added at 13 Ok Reg 51,
					 eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-63 - Procedure upon adverse recommendation

Current through Vol. 41, No. 20, July 1, 2024
If the Income Tax Accounts Division does not intend to
					 recommend that the Commission grant the requesting spouse relief, the Division
					 shall notify the requesting spouse of the recommendation. The notification
					 letter shall state prominently that should the applicant wish to pursue the
					 request, the applicant should do so by contacting the Income Tax Accounts
					 Division, in writing, within thirty days of the mailing of the notification.
					 Failure of the applicant to pursue the request within thirty days of the
					 mailing of the notification shall constitute grounds for the denial of
					 relief.
Added at 13 Ok Reg 51,
					 eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-64 - Presentation of relief request to Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) All requests for relief, whether
				  recommended or not, shall be presented to the Commission at a regularly
				  scheduled meeting. The Income Tax Accounts Division shall set forth the facts
				  in writing, have the request placed on the Commission's docket, and notify the
				  applicant of the day the request will be heard by the Commission. The applicant
				  may appear before the Commission and present documentary evidence and testimony
				  in the form of affidavit(s).
(b) No
				  hearing other than the appearance at a regularly scheduled meeting of the
				  Commission will be held. No transcript of the appearance before the Commission
				  will be prepared.
(c) Should the
				  applicant desire a transcription or recording of taxpayer's appearance before
				  the Commission, the applicant will need to contact a certified court reporter,
				  and make the necessary arrangements for the presence of the reporter at the
				  Commission meeting, and the cost thereof. The cost of transcribing will be
				  borne by the applicant, who must furnish the original of the transcript to the
				  Commission.
Added at 13 Ok Reg 51,
					 eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 3 - Returns and Reports › Part 9 - "INNOCENT SPOUSE" RELIEF PROCEDURE › Section 710:50-3-65 - "Preponderance of the evidence" defined

Current through Vol. 41, No. 20, July 1, 2024
For purposes of implementing Section
					 2361
					 of Title 68 of the Oklahoma Statutes and the rules set out in this Part,
"preponderance of the evidence"
means the evidence which is of
					 greater weight or more convincing than the evidence which is offered in
					 opposition to it; evidence which as a whole shows that the fact sought to be
					 proved is more probable than not.
Added at 13 Ok Reg 51,
					 eff 10-2-95 (emergency); Added at 13 Ok Reg 3105, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 5 - Audit and Assessment › Part 1 - AUDITS › Section 710:50-5-1 - Oklahoma travel law on out-of-state audits [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 16 Ok Reg
					 2646, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 5 - Audit and Assessment › Part 3 - ASSESSMENTS › Section 710:50-5-10 - Assessment procedure; assessment based upon information derived from Internal Revenue Service

Current through Vol. 41, No. 20, July 1, 2024
(a) Assessments
				  shall be made in accordance with the Uniform Tax Procedure Code. The income
				  information furnished by the I.R.S. shall be that upon which any tax liability
				  is computed. Unless otherwise indicated in the Revenue Agent's Report (R.A.R.),
				  all income is considered to be from Oklahoma sources, as are all deductions and
				  credit, to the extent that they are allowed by Oklahoma Statute. The taxpayer
				  is considered to be, or to have been an Oklahoma resident during the year or
				  years examined by the I.R.S. by virtue of the fact that the results of the
				  examination are disclosed to the Commission by the I.R.S. The assessment shall
				  be mailed to the address shown on the R.A.R. or the last known address of the
				  taxpayer.
(b) In cases where
				  returns have not been previously filed by the taxpayer, the Tax Commission may,
				  in its discretion and in the alternative to assessing taxes, demand that the
				  taxpayer file a return as required. For the purpose of this Section, the
				  determination that the taxpayer was, in fact, required to file an Oklahoma Tax
				  Return shall be based on the information furnished by the I.R.S.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 5 - Audit and Assessment › Part 3 - ASSESSMENTS › Section 710:50-5-12 - Limitation of time for assessment

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  There shall be no assessment of any income tax after the expiration of 3 years
				  from the date the return was required to be filed or the date the return was
				  filed, whichever period expires latest. To determine when a return was filed,
				  the Commission shall rely on its files and records, unless the taxpayer can
				  furnish satisfactory evidence that the return was, in fact, filed.
(b) When no return has been filed, or where
				  it is determined that a false or fraudulent report or return has been filed,
				  the Commission may, at any time, compute, determine, and assess the estimated
				  amount of tax due from any information in its possession.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 5 - Audit and Assessment › Part 3 - ASSESSMENTS › Section 710:50-5-13 - Exceptions to statute of limitations

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  When the Internal Revenue Service and the taxpayer have consented in writing to
				  an extension prior to the time allowed in 68 O.S. §
										223,
				  the Tax Commission may assess or refund income tax, as imposed under Title 68,
				  any time prior to the expiration of time agreed upon.
(b) The Oklahoma Tax Commission may make
				  assessment or refund after the expiration of time allowed in 68 O.S. §223
				  if corrections or changes are made by the Internal Revenue Service. The
				  taxpayer shall notify the Oklahoma Tax Commission within one (1) year after
				  such change or correction is made by the Internal Revenue Service and the
				  Oklahoma Tax Commission shall, within two (2) years from the date of
				  notification by the taxpayer, make such assessment or refund, unless a waiver
				  between the taxpayer and the Oklahoma Tax Commission has been agreed to and
				  signed. Failure to notify the Oklahoma Tax Commission of such changes shall
				  cause the statute of limitations to be tolled.
(c) The Commission shall have the authority
				  to audit each and every item of taxable income, expense, credit or any other
				  matter related to the return where such items are matters of allocation and/or
				  apportionment between Oklahoma and some other state even if such items were not
				  affected by revisions made by the Internal Revenue Service. Where items are not
				  matters of allocation and/or apportionment between Oklahoma and some other
				  state, the Commission shall be bound by the consequences of the assessment of
				  income tax or refund of income tax made by the Internal Revenue Service after
				  the amount of such net income has been finally ascertained.
(d) Certain claims of military personnel,
				  under conditions described in 68 O.S. § 2358 may not be barred by the
				  3-year limitation.
(e) There is no
				  statute of limitation for paying an established liability or for a liability on
				  an unfiled return.
Amended at 10 Ok Reg
					 3837, eff 7-12-93; Amended at 11 Ok Reg 555, eff 11-10-93 (emergency); Amended
					 at 11 Ok Reg 3497, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 7 - Remittances › Section 710:50-7-1 - Payment of tax

Current through Vol. 41, No. 20, July 1, 2024
Individuals filing a joint Oklahoma Income Tax Return are
				  both jointly and individually liable for the payment of any taxes due.
				  [
See:
26 U.S.C.A §6013 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-1 - Refunds

Current through Vol. 41, No. 20, July 1, 2024
If the total of amounts withheld and/or Oklahoma estimated
				  tax payments exceeds the figure computed for Oklahoma Income Tax liability, a
				  refund may be due the taxpayers.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-2 - When a refund is barred by statute of limitations

Current through Vol. 41, No. 20, July 1, 2024
When an original return has not been filed, the Commission
				  will not issue a refund on an original income tax return filed 3 years after
				  the original due date of the return. A refund that is "barred by statute"
				  cannot be used as payment on any delinquent account or applied to estimated
				  tax. Exceptions to the statute of limitations set out in
				  710:50-5-13
				  also apply to certain refund situations. [
See:
68 O.S. §
									2373
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-3 - Interest on refunds

Current through Vol. 41, No. 20, July 1, 2024
(a)
Returns
				filed prior to January 1, 2004.
For returns filed on or after January 1,
				1987, and before January 1, 2004, interest will be paid on income tax refunds
				that are not processed within ninety (90) days from the date a processible
				return is filed or due, whichever is later, at the same rate of interest
				specified for delinquent tax payments.
(b)
Returns filed on or after January
				1, 2004 and before January 2, 2010.
In the case of returns filed on or
				after January 1, 2004 and before January 2, 2010, a taxpayer will be entitled
				to interest paid at the same rate specified for delinquent tax payments if the
				refund is not paid to the taxpayer within the following time periods:
(1) For electronically-filed returns, thirty
				(30) days from the date a processible return is filed or due, whichever is
				later; and,
(2) For all other
				returns, one hundred fifty (150) days from the date a processible return is
				filed or due, whichever is later.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-4 - Refunds returned by postal service [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 15 Ok Reg
				  2811, eff 6-25-98; Amended at 18 Ok Reg 2810, eff
				  6-25-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-6 - Refunds less than $1.00

Current through Vol. 41, No. 20, July 1, 2024
The Commission will not issue refund vouchers for income tax
				  overpayments of less than $1.00. The Commission likewise will not enforce the
				  collection of a tax due of less than $1.00.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-7 - Refund vouchers void after 90 days

Current through Vol. 41, No. 20, July 1, 2024
(a) Refunds issued for overpayment of income
				tax become void ninety (90) days after issuance. In the case of an income tax
				refund warrant which has not been presented for payment within the ninety (90)
				days, a reissue of the refund warrant may be requested from the Tax Commission.
				Such an income tax refund warrant may be reissued for a like amount up to three
				(3) years from the date of the issuance of the original warrant.
				[
See:
68 O.S. §
									2385.16
				]
(b) Refunds not claimed at the
				end of three years from the date of issuance will be turned over to the
				Unclaimed Property section of the State Treasurer's Office.
Amended at 18 Ok Reg
				  2810, eff 6-25-01; Amended at 22 Ok Reg 1532, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-8 - Reissued vouchers for deceased taxpayer refunds or lost, stolen or forged vouchers

Current through Vol. 41, No. 20, July 1, 2024
(a) Income tax
				refunds which are issued in the name of a deceased taxpayer who is not
				represented by an executor or executrix may be returned to the Oklahoma Tax
				Commission for reissuance in the name of the claimant, upon a determination
				that the claimant is the proper recipient. OTC Form 507, along with a separate
				letter setting out the facts and signed by the claimant, must accompany any
				such claim.
(b) Claims for refunds
				that have been lost in the clearing process may be submitted to the State
				Treasurer's Office for reissue. Upon notification by the State Treasurer, the
				Tax Commission will reissue the voucher in the name of the taxpayer and forward
				to the holder in due course.
(c)
				Refund vouchers which have become lost, stolen or forged will be reissued by
				the Tax Commission after the taxpayer has properly executed an affidavit
				setting out the facts, and upon approval by the State Treasurer's
				office.
Amended at 15 Ok Reg
				  2811, eff 6-25-98; Amended at 26 Ok Reg 2330, eff
				  6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 9 - Refunds › Section 710:50-9-10 - Checkoff program

Current through Vol. 41, No. 20, July 1, 2024
(a)
Checkoff
				program.
The Oklahoma Income Tax Checkoff Program provides a taxpayer
				with the opportunity to make a financial gift to a variety of Oklahoma
				organizations from a tax refund due.
(b)
Expiration of a checkoff
				category.
All income tax checkoffs provided for in state statute shall
				expire four (4) years after enactment, unless reauthorized by the Legislature.
				[See: 68 O.S. §
									2368.18
				]
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-1 - Refunds may be intercepted [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 22 Ok Reg
				  1532, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-2 - Notice to taxpayer [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 21 Ok Reg
				  2571, eff 6-25-04; Revoked at 22 Ok Reg 1532, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-3 - Notice of protest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 21 Ok Reg
				  2571, eff 6-25-04; Revoked at 22 Ok Reg 1532, eff
				  6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-4 - Joint returns intercept [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 22 Ok Reg
				  1532, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-4.1 - Definition of a qualifying entity

Current through Vol. 41, No. 20, July 1, 2024
For purposes of this subchapter, a qualifying entity shall
				  mean a:
(1) State agency;
(2) Municipal court;
(3) District court;
(4) Public housing authority operating
				pursuant to Section
				1062
				of Title 63 of the Oklahoma Statutes;
(5) District attorney seeking to collect
				unpaid court-ordered monetary obligations; or
(6) The designee of an entity described in
				paragraphs (1) through (5) of this subsection. [See: 68 O.S. §
									205.2(A)
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-5 - Refunds shall be intercepted

Current through Vol. 41, No. 20, July 1, 2024
Prior to payment of any refund, the Tax Commission shall
				  deduct from any state refund due to a taxpayer the amount of delinquent state
				  tax, penalty, and interest thereon, which the taxpayer owes pursuant to any
				  state tax law. [
See:
68 O.S. §
									205.2(F)
				  ]
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-6 - Priority of claims; procedures

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The Tax Commission shall have first priority over all qualified entities when
				the Tax Commission is collecting a debt, court fines and costs, or final
				judgment. Subsequent to the Tax Commission priority, a claim filed by the
				Department of Human Services for the collection of child support and spousal
				support shall have priority over all other claims filed pursuant to this
				Subchapter. Priority in multiple claims by other qualified entities pursuant to
				the provisions of this Section shall be in the order in which the Tax
				Commission receives the claim from the qualified entities required by (b) of
				this Section. [
See:
68 O.S. § 205.2(G)]
(b) A qualified entity seeking to collect a
				debt, unpaid court fines and costs, or final judgment of at least Fifty Dollars
				($50.00) from an individual who has filed a state income tax return may file a
				claim with the Tax Commission, requesting that the amount owed to the qualified
				entity be deducted from any state income tax refund due to that individual. The
				claim shall be filed electronically in a form prescribed by the Tax Commission
				and shall contain information necessary to identify the person owing the debt,
				including the full name and Social Security Number of the debtor.
				[
See:
68 O.S. § 205.2(B)]
(c) Upon receiving a claim from a qualified
				entity, the Tax Commission shall deduct the claim amount, plus collection
				expenses as provided in OAC
				710:50-11-11,
				from the tax refund due the debtor and transfer the amount to the qualified
				entity. Provided, the Tax Commission need not report available funds of less
				than Fifty Dollars ($50.00).
(d)
				The Tax Commission has established a central computerized record keeping system
				to implement the identification of such debtors and may, upon the proper
				establishment of a claim by a referring agency, intercept a taxpayer's Oklahoma
				Income Tax Refund and deliver over the proceeds to the referring agency to
				satisfy the debtor's or defendant's obligations.
Added at 22 Ok Reg 1532, eff 6-11-05 ; Amended at 28 Ok
					 Reg 935, eff 6-1-11 ; Amended at 30 Ok Reg 1856, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-7 - Notice to taxpayer

Current through Vol. 41, No. 20, July 1, 2024
(a) The referring
				qualified entity to whom a debt is owed must notify the taxpayer/debtor of an
				income tax refund intercept.
(b)
				The qualified entity shall send notice to the debtor by regular mail at the
				last-known address of the debtor as shown by the records of the Tax Commission
				when seeking to collect a debt not reduced to final judgment. The qualified
				entity shall send notice to the judgment debtor or defendant by first class
				mail at the last-known address of the judgment debtor or defendant as shown by
				the records of the Tax Commission when seeking to collect a final judgment or
				unpaid court fines and costs. The Tax Commission shall provide in an agreed
				electronic format to the Department of Human Services the amount withheld by
				the Tax Commission, the home address and the Social Security number of the
				taxpayer. The notice shall state:
(1) That a
				claim has been filed with the Tax Commission for any portion of the tax refund
				due to the debtor or defendant which would satisfy the debt, unpaid court fines
				and costs, or final judgment in full or in part;
(2) The basis for the claim;
(3) That the Tax Commission has deducted an
				amount from the refund and remitted it to the qualified entity;
(4) That the debtor or defendant has the
				right to contest the claim by sending a written request to the qualified entity
				for a hearing to protest the claim and if the debtor or defendant fails to
				apply for a hearing within sixty (60) days of the date of mailing of the
				notice, the debtor or defendant shall be deemed to have waived the opportunity
				to contest the claim. If the claim was filed by the Department of Human
				Services, the notice shall state that the debtor must contest the claim by
				sending a written request to the Department within thirty (30) days after the
				date of mailing of the notice; and,
(5) That a collection expense of five percent
				(5%) of the gross proceeds owed to the qualified entity has been charged to the
				debtor or defendant and withheld from the refund.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-8 - Post intercept notice [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg 1532,
				  eff 6-11-05; Revoked at 28 Ok Reg 935, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-9 - Joint returns intercept

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The Tax Commission will intercept a refund from a joint income tax return to
				offset a past due obligation if either spouse is legally responsible for the
				past due obligation.
(b) In the
				case of a joint return, the notice shall state:
(1) The name of the taxpayer named in the
				return, against whom no debt, no unpaid court fines and costs, or final
				judgment is claimed;
(2) The fact
				that a debt, unpaid court fines and costs, or final judgment is not claimed
				against the taxpayer;
(3) The fact
				that the taxpayer is entitled to receive a refund if it is due, regardless of
				the debt, court fines and costs, or final judgment asserted against debtor or
				defendant; and,
(4) That in order
				to obtain the refund due, the taxpayer must apply, in writing, for a hearing
				with the qualified entity named in the notice within sixty (60) days after the
				date of the mailing of the notice. If the claim was filed by the Department of
				Human Services, the notice shall state that the taxpayer must apply, in
				writing, for a hearing with the Department within thirty (30) days after the
				date of the mailing of the notice. Tax Commission Form 505 can only be used to
				claim the refund when the Tax Commission is the agency claiming that a debt is
				owed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-10 - Nondebtor spouse protest

Current through Vol. 41, No. 20, July 1, 2024
If the qualified entity asserting the claim receives a
				  written request for hearing from the debtor or taxpayer against whom no debt,
				  no court fines and costs, or final judgment is claimed, the qualified entity
				  shall grant a hearing according to the provisions of the Administrative
				  Procedures Act, Section
				  250 et
				  seq. of Title 75 of the Oklahoma Statutes. It shall be determined at the
				  hearing whether the claimed sum is correct or whether an adjustment to the
				  claim shall be made. Pending final determination at the hearing of the validity
				  of the debt, unpaid court fines and costs, or final judgment asserted by the
				  qualified entity, no action shall be taken in furtherance of the collection of
				  the debt, unpaid court fines and costs, or final judgment. Appeals from actions
				  taken at the hearing shall be in accordance with the provisions of the
				  Administrative Procedures Act. [
See:
68 O.S. §
				  205.2(C)]
Added at 22 Ok Reg 1532, eff 6-11-05 ; Amended at 28 Ok
					 Reg 935, eff 6-1-11 ; Amended at 30 Ok Reg 1857, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-11 - Notification after final determination at hearing

Current through Vol. 41, No. 20, July 1, 2024
(a) Upon final determination at a hearing, as
				provided for in
				710:50-11-10,
				of the amount of the debt, unpaid court fines and costs, or final judgment, or
				upon failure of the debtor or taxpayer against whom no debt, no unpaid court
				fines and costs, or final judgment is claimed to request such a hearing, the
				qualified entity shall apply the amount of the claim to the debt owed. Any
				amounts held by the qualified entity in excess of the final determination of
				the debt and collection expense must be refunded by the qualified entity to the
				taxpayer. However, if the tax refund due is inadequate to pay the collection
				expense and debt, unpaid court fines and costs, or final judgment, the balance
				due the qualified entity shall be a continuing debt or final judgment until
				paid in full.
(b) Upon receipt of a
				claim as provided in OAC
				710:50-11-6
				the Tax Commission shall:
(1) Deduct from the
				refund five percent (5%) of the gross proceeds owed to the qualified entity and
				distribute it by retaining two percent (2%) and transferring three percent (3%)
				to the qualified entity as an expense of collection. The two percent (2%)
				retained by the Tax Commission shall be deposited in the Tax Commission
				Fund;
(2) Transfer the amount of
				the claimed debt, unpaid court fines and costs, or final judgment or so much
				thereof as is available to the qualified entity;
(3) Notify the debtor in writing as to how
				the refund was applied; and,
(4)
				Refund to the debtor any balance remaining after deducting the collection
				expense and debt, unpaid court fines and costs, or final judgment.
				[
See:
68 O.S. § 205.2(D) and (E)]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 11 - Intercept of Refunds › Section 710:50-11-12 - Debts owed to the Internal Revenue Service

Current through Vol. 41, No. 20, July 1, 2024
The Tax Commission may employ the procedures provided by
				  Section
				  205.2
				  of Title 68 in order to collect a debt owed to the Internal Revenue Service.
				  [
See:
68 O.S. §
									205.2(J)
				  ]
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions in this Subchapter have been promulgated to
				  implement and administer, in conjunction with the Internal Revenue Service, the
				  Treasury Offset Program, "TOP" authorized by
				  26 U.S.C. §
										6402(e) and
				  31
				  C.F.R. §
										285.8.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Debt"
means past-due, legally enforceable State
				  income tax obligation unless other indicated.
"Debtor"
means a person who owes a state income
				  tax obligation.
"IRS"
means the Internal Revenue Service, a
				  bureau of the U.S. Department of the Treasury.
"Past-due, legally enforceable State income tax
				  obligation"
means a debt which resulted from:
(A) A judgment rendered by a court of competent jurisdiction,
				  which has determined an amount of State income tax to be due;
(B) A determination after an administrative hearing which has
				  determined an amount of state income tax to be due and which is no longer
				  subject to judicial review; or,
(C) A State income tax assessment (including a
				  self-assessment) which has become final in accordance with State law but not
				  collected, and which has not been delinquent for more than 10 years.
"Tax refund offset"
means withholding or
				  reducing a tax refund overpayment by an amount necessary to satisfy a debt owed
				  by the payee(s).
"Tax refund payment"
means any overpayment of
				  Federal taxes to be refunded to the person making the overpayment after the IRS
				  makes the appropriate credits for any liabilities for any Federal tax on the
				  part of the person who made the overpayment.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-3 - Address on federal tax return

Current through Vol. 41, No. 20, July 1, 2024
TOP will only offset a tax refund payment if the address
				  shown on the Federal tax return for the taxable year of the overpayment is an
				  address within the State seeking the offset.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-4 - Advance notification to debtor

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The State is required to provide a written notification to the debtor by
				certified mail, return receipt requested, informing the debtor that the State
				intends to refer the debt for collection by tax refund offset. The notice must
				also give the debtor at least 60 days to present evidence, in accordance with
				procedures established by the State, that all or part of the debt is not
				past-due or not legally enforceable.
(b) The State must, in accordance with
				procedures established by the State, consider any evidence presented by a
				debtor in response to the notice described in (a) of this Section and determine
				whether an amount of such debt is past-due and legally enforceable.
(c) Prior to submitting a debt to TOP for
				collection by tax refund offset, the State must make reasonable efforts to
				collect the debt. Reasonable efforts include making written demand on the
				debtor for payment and complying with any other prerequisites to offset
				established by the State.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-5 - Post-offset notice

Current through Vol. 41, No. 20, July 1, 2024
(a) When an offset
				occurs, TOP shall notify the debtor in writing of the following:
(1) The amount and date of the offset and
				that the purpose of the offset was to satisfy a past-due, legally enforceable
				State income tax obligation;
(2)
				The State to which this amount has been paid or credited; and,
(3) A contact point within the State that
				will handle concerns or questions regarding the offset.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-6 - Offsets on joint returns

Current through Vol. 41, No. 20, July 1, 2024
If the person filing a joint return with a debtor who owes a
				  past-due, legally enforceable State income tax obligation takes appropriate
				  action to secure his or her proper share of a tax refund from which an offset
				  was made, the IRS will pay the person his or her share of the refund and
				  request that TOP deduct that amount from future amounts payable to the State or
				  that TOP otherwise obtain the funds back from the State. TOP, or the
				  appropriate State, will adjust their debtor records
				  accordingly.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 12 - Treasury Offset Program › Section 710:50-12-7 - Fees paid to TOP

Current through Vol. 41, No. 20, July 1, 2024
The State will pay a fee to TOP to cover the full cost of
				  offsets taken. The fee will be established annually in such amount as TOP
				  determines to be sufficient to reimburse TOP for the full cost of the offset
				  procedure. TOP will deduct the fees from amount collected prior to disposition
				  and transmit a portion of the fees deducted to reimburse the IRS for its share
				  of the cost of administering TOP.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-1 - Estimated tax

Current through Vol. 41, No. 20, July 1, 2024
Taxpayers, resident and non-resident, who have income subject
				  to Oklahoma Income Tax and tax is not withheld on that income, must report and
				  pay Estimated Oklahoma Income Tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-3 - Who must make payments of estimated tax; due dates

Current through Vol. 41, No. 20, July 1, 2024
(a) Payment of
				estimated income tax must be made by the following:
(1) A single individual whose tax liability
				for the year is estimated to be $500.00 or more in excess of taxes withheld
				from wages.
(2) Married individuals
				whose combined tax liability for the year is estimated to be $500.00 or more in
				excess of taxes withheld from wages.
(3) A corporation or trust whose tax
				liability for the year is estimated to be $500.00 or more.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-5 - Estates and farmers; estimated tax not required; farm income described

Current through Vol. 41, No. 20, July 1, 2024
(a) Estates and
				farmers are not required to file an Estimated Tax Declaration. A
"farmer"
is an individual whose Farm Income for the taxable year
				is at least 2/3 of the individual's gross income for the taxable year.
[See:
68 O.S. §
									2385.7
				]
(b) If an individual qualified as
				a
"farmer,"
pursuant to the definition set out in subsection (a)
				for the previous taxable year, that individual shall not be required to qualify
				for the current taxable year. In no event, however, shall the qualification for
				the previous taxable year be carried forward for more than one (1)
				year.
(c) Farm Income includes
				income received from cultivating the soil or raising or harvesting any
				agricultural commodity. This includes the income from the operation of a stock,
				dairy, poultry, fish, bee, fruit or truck farm, plantation, ranch or
				orchard.
(d) Farm Income does not
				include gain from sales or income from the lease of farm land and depreciable
				farm equipment; income received for custom machine work; or oil and gas income.
				Wages received as an employee of a farm will not be considered
"farm
				income."
This includes wages received from a farm corporation even if
				the taxpayer is a stockholder in the corporation.
(e) Persons qualifying for farm exception
				shall file OTC Form 511 and include a copy of their Federal Income Tax
				Return.
Amended at 15 Ok Reg
				  2811, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-6 - Payment of estimated tax

Current through Vol. 41, No. 20, July 1, 2024
(a) OTC Form
				OW-8-ES (individual) and OTC Form OW-8-ESC (corporations, fiduciaries and
				partnerships) should be used to report and pay estimated Oklahoma Income Tax.
				Print or type taxpayer's name, Social Security Number or Federal I.D. Number,
				address and the amount of the payment on each voucher
(b) Oklahoma Estimated Income Tax is to be
				paid on or before the following dates: April 15 of the current taxable year,
				June 15 of the current taxable year, September 15 of the current taxable year,
				and January 15 of the following taxable year. Fiscal year filers will pay
				Oklahoma Estimated Income Tax on or before the following dates: the 15th day of
				the fourth month of the fiscal year, the 15th day of the sixth month of the
				fiscal year, the 15th day of the ninth month of the fiscal year, and the 15th
				day of the first month in the succeeding fiscal year.. The estimated tax is to
				be applied to the applicable tax year's Oklahoma Income Tax liability, and may
				be claimed on the applicable tax year's Oklahoma Income Tax Return.
(c) Refunds will be applied, at the
				taxpayer's request, to Oklahoma Estimated Income Tax for the following year, on
				the original return only.
(d) If a
				taxpayer elects to have an overpayment credited to the following year's
				Oklahoma Estimated Income Tax in error, the taxpayer may request, in writing,
				any or all of the estimated tax payment be refunded to the taxpayer. The
				request must be filed no later than October 15 of the year in which the refund
				was to be applied. For example, if a 2015 refund was applied to 2016 estimated
				tax, the written request for a refund of the estimated tax payment must be
				received by October 15, 2016.
(e)
				Provided, however, that when a refund is applied, at the Taxpayer's request, to
				the following year's Oklahoma Estimated Income Tax and either the Tax
				Commission or the Internal Revenue Service subsequently determines that
				additional tax is due for the original tax year, no delinquent interest shall
				be due on the difference between the original tax paid and the
				subsequently-determined amount of tax, so long as the refund applied exceeds
				the additional tax due and the taxpayer makes payment of the additional tax
				within sixty (60) days of the notice of assessment. In the event that the
				additional tax due exceeds the refund applied, delinquent interest shall be
				assessed on the amount of additional tax due from the date the original tax was
				due, until the total additional tax is paid.
(f) All estimated tax payments should be paid
				under the Social Security Number listed first on the Oklahoma Income Tax
				Return.
Amended at 18 Ok Reg
				  2810, eff 6-25-01; Amended at 21 Ok Reg 2571, eff
				  6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-7 - "Required annual payment" of estimated tax defined

Current through Vol. 41, No. 20, July 1, 2024
(a) "Required annual payment", as used in
				this Section, means the lesser of:
(1) Seventy
				percent (70%) of the tax shown on the return for the taxable year; or
(2) One Hundred percent (100%) of the tax
				shown on the return for the preceding taxable year of twelve (12)
				months.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-8 - Interest on underpayment of estimated tax; exceptions

Current through Vol. 41, No. 20, July 1, 2024
(a) Interest is levied at 20% per annum, for
				the period of underpayment, on any underpayment of the "required annual
				payment" of estimated tax, as that term is defined by 68 O.S. § 2385.9(B)
				and
				710:50-13-7.
(b) The amount of the underpayment equals the
				excess of the required installment over the amount paid on or before the due
				date of the installment. The period of underpayment runs from the due date of
				the required installment to the earlier of the fifteenth day of the fourth
				month, or for corporations, thirty days after the due date for returns
				established under the Internal Revenue Code, following the close of the taxable
				year or the date on which the required installment is paid.
(c) Provided, however, no interest will be
				added to the tax if:
(1) The tax shown on the
				return for the taxable year is less than One Thousand Dollars ($1,000.00);
				or
(2) The taxpayer was an Oklahoma
				resident throughout the preceding taxable year of twelve (12) months and did
				not have any liability for tax for the preceding taxable year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-9 - Estimated tax using annualized income method

Current through Vol. 41, No. 20, July 1, 2024
(a) Corporate taxpayers whose Oklahoma
				Taxable Income was not earned evenly throughout the year may use the annualized
				method as described in this Section, or in the case of individual taxpayers, in
				accordance with the provisions of the Internal Revenue Code.
(b) The interest for the underpayment of
				estimated tax is not applicable if the estimated tax paid at the respective
				installment dates is at least an amount equal to seventy percent (70%) of the
				tax for the taxable year, computed by placing, on an annualized basis, the
				Oklahoma taxable income:
(1) For the first
				three months of the taxable year in the case of the installment due on the 15th
				day of the fourth month;
(2) For
				the first three months of the taxable year in the case of the installment due
				on the 15th day of the sixth month;
(3) For the first six months of the taxable
				year in the case of the installment due on the 15th day of the ninth month;
				and
(4) For the first nine months
				of the taxable year in the case of the installment due on the 15th day of the
				first month of the succeeding taxable year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 13 - Estimated Tax › Section 710:50-13-10 - The return for the taxable year

Current through Vol. 41, No. 20, July 1, 2024
If an individual taxpayer files an amended return after
				  filing the original return and before the due date for filing the original
				  return, including any extensions, the amended return constitutes
"the
				  return for the taxable year"
pursuant to 68 O.S. §
									2385.13.
				  The amount shown on the amended return is used to determine the amount of
				  underpayment. If the amended return is filed after the due date it is not "the
				  return for the taxable year" for purposes of Section 2385.13. In that case, the
				  tax shown on the amended return will not be used to compute the amount of
				  underpayment.
Added at 22 Ok Reg 1532,
				  eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 50 - Income › Subchapter 15 - Oklahoma Taxable Income › Part 1 - GENERAL PROVISIONS › Section 710:50-15-1 - Oklahoma taxable income

Current through Vol. 41, No. 20, July 1, 2024
Certain exemptions, deductions and adjustments must be made
					 to Federal taxable income to arrive at Oklahoma taxable
					 income.