SECTION 710:90-3-15. Payments; due dates  


Latest version.
  •   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.
[Source: Amended at 23 Ok Reg 2870, eff 6-25-06]