Chapter 90. Withholding  


Subchapter 1. General Provisions
SECTION 710:90-1-1. Purpose
SECTION 710:90-1-2. Definitions
SECTION 710:90-1-3. Registration of employers
SECTION 710:90-1-4. Taxpayer identification number; consolidated returns
SECTION 710:90-1-5. Employee exemption certificates and withholding allowances
SECTION 710:90-1-6. Supplemental wages
SECTION 710:90-1-7. Computation of tax to be withheld
SECTION 710:90-1-8. Nonresident aliens
SECTION 710:90-1-9. Annual reconciliation report [revoked]
SECTION 710:90-1-10. Reporting to employees
SECTION 710:90-1-11. Records
SECTION 710:90-1-12. Protest of proposed assessment
SECTION 710:90-1-13. Pensions, annuities, and certain other deferred income
Subchapter 3. Returns and Payments
SECTION 710:90-3-1. Information required on return
SECTION 710:90-3-2. Execution of returns
SECTION 710:90-3-3. Signing returns
SECTION 710:90-3-4. Payment of tax and filing of tax returns
SECTION 710:90-3-5. Overpayment of withholding tax
SECTION 710:90-3-6. Employer overpayment of withholding tax not withheld
SECTION 710:90-3-7. Employer repayment of tax erroneously withheld from any employee
SECTION 710:90-3-8. Tax Commission may require security
SECTION 710:90-3-9. [Reserved]
SECTION 710:90-3-10. Income tax withholding - oil and gas royalties
SECTION 710:90-3-11. Income tax withholding for pass-through entities
SECTION 710:90-3-12. [Reserved]
SECTION 710:90-3-13. [Reserved]
SECTION 710:90-3-14. [Reserved]
SECTION 710:90-3-15. Payments; due dates
SECTION 710:90-3-16. Timely mailing treated as timely filing and paying
SECTION 710:90-3-17. Penalty and interest
SECTION 710:90-3-18. Due date that falls on Saturday, Sunday or holiday
SECTION 710:90-3-19. Inactivating or closing an account
Subchapter 5. Liability and Penalties
SECTION 710:90-5-1. Liability for tax withheld
SECTION 710:90-5-2. Failure to withhold
SECTION 710:90-5-3. Personal liability and issuance of withholding tax assessments
Subchapter 7. Audit
SECTION 710:90-7-1. Examination of return, adjustments, notices, and demands
SECTION 710:90-7-2. Audits; auditors
SECTION 710:90-7-3. Out-of-state audits [revoked]

Note


[Authority: 68 O.S., §§ 203, 2385.9(C), 2385.15, and 2385.17]
[Source: Codified 12-30-91]