Title 68 — Title 68 — Revenue and Taxation

A. Any person, natural or corporate, or any officer or agent of any corporation who, with the intent to defraud the state or evade the payment of any income tax, shall fail to file a state income tax return when such person is required to do so by the statutes of Oklahoma, and wi…

filing false return. Offenses defined by Title 68, O.S. 1961, Section 919, shall be reported to the appropriate county or district attorney of this State by the Oklahoma Tax Commission as soon as said offenses are discovered by the Commission or its agents or employees. Any other…

All taxes, required to be paid under any other law of this state in which law it is stated either, that such taxes are to be in lieu of other taxes, or that the property on which the tax is levied shall be subject to no other form of tax than therein provided, are hereby declared…

This act shall not release, extinguish or otherwise affect the liability of any person or property for taxes that shall have accrued, or become payable or owing, under any law repealed by this act, and which shall have not been paid when this act becomes effective. All such taxes…

permit. Any person, association, or corporation required to obtain a license or permit by any state tax law, or by other law which the Tax Commission is required to enforce, who shall, without obtaining such license or permit, conduct the business or carry on the activities requi…

Notification - Definitions. A. It is the intent of the Legislature that the provisions of this section operate to provide for the collection of income taxes due to the State of Oklahoma by persons holding state licenses in a manner that will maximize flexibility for licensees to …

- Notification - Disciplinary action. A. It is the intent of the Legislature that the provisions of this section operate to provide for the collection of income taxes due to the State of Oklahoma by state employees in a manner that will maximize flexibility for state employees to…

The provisions of this act shall apply to all taxpayers whose taxable year begins on and after January 1, 1971; provided, however, that in respect to any taxpayer whose taxable year begins in 1970 and ends in 1971, such taxpayer may, at his option, determine his tax under this ac…

If any of the provisions of this act shall be adjudged to be invalid or unconstitutional, such adjudication shall not affect the validity or constitutionality of any of the other provisions of this act. Added by Laws 1971, c. 137, § 31, emerg. eff. May 11, 1971.

Any specified tax return preparer shall file all individual income tax returns prepared by such preparer by electronic means. The term “specified tax return preparer” shall have the same meaning as provided in Section 6011 of the Internal Revenue Code of 1986, as amended. The pre…

When used in the remaining sections of this article, the following terms shall, unless the context otherwise requires, have the following meanings: (a) The term "Tax Commission" shall mean the Oklahoma Tax Commission; (b) The term "employer" shall mean any person (including any i…

In the event that the completed return of the taxpayer discloses a refund to be due by reason of the credits for withholding and/or estimated taxes previously paid, the filing of such tax return shall constitute a claim for refund of the excess. Added by Laws 1965, c. 530, § 2, e…

of tax. The Tax Commission may allow reasonable extensions of time for the filing of declarations of estimated tax and the payment of said tax. No extensions shall be granted for more than two (2) months, except in the case of taxpayers who are outside the continental limits of t…

2000.

A. In the case of any underpayment of the estimated tax payment required in Section 2385.9 of this title, there shall be added to the amount of the underpayment interest thereon at an annual rate of twenty percent (20%) for the period of the underpayment. B. As used in subsection…

All taxes deducted and withheld by an employer pursuant to Section 2385.2 and all taxes paid to the Tax Commission by taxpayers hereunder shall be deemed and credited as payments on account of the tax levied on income for the taxable year. Added by Laws 1965, c. 530, § 2, emerg. …

The administration of the provisions of Sections 2385.1 through 2385.19, inclusive, is vested in the Tax Commission. All forms necessary and proper for the enforcement of such provisions shall be prescribed and furnished by the Tax Commission, and the Tax Commission may promulgat…

A. All payments received by the Oklahoma Tax Commission transmitted by employers for taxes withheld from employees and all payments received by the Tax Commission from taxpayers as herein provided shall be deposited with the State Treasurer in the Tax Commission's Official Deposi…

Necessity for withholding certificate - Effect of refund. Any amount withheld or paid by estimate in excess of the amount due shown by a return filed by any employee shall be refunded to said employee. The Tax Commission shall prescribe regulations providing for the crediting aga…

In administering the withholding tax required by the foregoing provisions, except when specific provisions require otherwise, the Tax Commission shall follow other provisions of this Article, insofar as the same can be followed and applied, and it is specifically provided that in…

The Tax Commission is hereby authorized and directed to make an agreement with the Secretary of the Treasury of the United States with respect to withholding of income tax as provided by this Article, pursuant to an Act of Congress, 66 Stat. 765, Ch. 940; Pub. L. 587; 5 USCA Sect…

A. Every employer making payment of wages shall deduct and withhold from the wages paid each employee a tax in an amount determined in accordance with a table fixing graduated rates of tax to be withheld, which table shall be devised by the Oklahoma Tax Commission and fix the rat…

Notwithstanding the provisions of a section of the Uniform Tax Procedure Act, as same now exists or as same may hereafter be amended, making the records and files of the Oklahoma Tax Commission relating to all state tax laws privileged and confidential, the Oklahoma Tax Commissio…

A. The Oklahoma Tax Commission may require every employer who is delinquent or becomes delinquent in the withholding and remitting of taxes as required by the provisions of Sections 2385.1 through 2385.22 of Title 68 of the Oklahoma Statutes to furnish to the Tax Commission a bon…

Withholding. Beginning July 1, 1989, all state and county retirement systems whose benefits were exempt from state income taxation prior to January 1, 1989, and all municipal retirement systems whose benefits were subject to state income taxation prior to January 1, 1989, shall b…

As used in this section through Section 2385.28 of this title: 1. “Oil” and “gas” shall be defined as such terms are defined in Section 1001.2 of this title; 2. “Remitter” means any person who distributes revenue to royalty interest owners; and 3. “Royalty interest owner” means a…

Exceptions. A. Each remitter, except as otherwise provided in subsection B of this section, shall deduct and withhold from each payment being made to any royalty interest owner in respect to production of oil and gas in this state, but not including that to which the remitter is …

A. Any remitter required to deduct and withhold any amount under Section 7 of this act shall pay to the Oklahoma Tax Commission the amounts required to be deducted and withheld as follows: 1. For payments made to royalty interest owners during the months of January, February and …

A. Any amounts withheld in accordance with the provisions of Section 2385.26 of this title shall be deemed to be held in trust for the State of Oklahoma, and, as trustee, the remitter shall have a fiduciary duty to the State of Oklahoma in regard to such amounts and shall be subj…

As used in Sections 23 through 25 of this act: 1. “Member” means any person who is a shareholder of an S Corporation, a partner in a general partnership, a limited partnership, or limited liability partnership, a member of a limited liability company, or a beneficiary of a trust;…

employee - Failure to withhold or pay over. A. Every employer required to deduct and withhold taxes under Section 2385.2 of this title shall pay over the amount so withheld as taxes to the Oklahoma Tax Commission pursuant to the schedule outlined in paragraphs 1 through 3 of this…

Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld. A. A pass-through entity shall withhold income tax at the highest Oklahoma marginal individual income tax rate pursuant to Section 2355 of this title from a nonre…

duty to state – Failure to withhold, file return, pay required amounts, or furnish statement – Liability for penalties and interest – Fine. A. Any amounts withheld in accordance with the provisions of Section 2385.30 of this title shall be deemed to be held in trust for the State…

provide verification of employment authorization - Withholding at top marginal rate. A. If an individual independent contractor, contracting for the physical performance of services in this state, fails to provide to the contracting entity documentation to verify the independent …

When an employer believes that he has made an overpayment of the tax required to be paid under Section 2385.3, he may file an application with the Tax Commission on a form approved by it either to have the amount of such overpayment refunded to him or to have the sum credited aga…

The amount deducted and withheld as tax under Section 2385.2 of this title during any calendar year shall be allowed as a credit to the recipient of the income as income taxes paid. Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2334 of this title b…

Failure to furnish statement to employee. A. If an employer fails to file a return or to pay to the Oklahoma Tax Commission the withholding tax within the time prescribed by this article, there shall be imposed on him a penalty equal to ten percent (10%) of the amount of tax, or …

A. Except as provided in subsection B of this section, every taxpayer, as defined by Section 2353 of this title, shall make estimated tax payments for the taxable year if: 1. In the case of a single individual taxpayer, the tax liability of the taxpayer can reasonably be expected…

68 O.S. § 2385.8 Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000

A. The required annual payment of estimated tax shall be paid in four equal installments as follows: 1. In the case of a taxpayer on a calendar year basis, the first installment shall be paid on April 15 of the taxable year, the second and third on June 15 and September 15, respe…

printed materials - Exemptions. The following activities, either singularly or in the aggregate, with respect to any person that is not otherwise subject to income taxation in the State of Oklahoma, that has contracted with a commercial printer in this state for any printing, inc…

required bond. Any person, association, or corporation who, after the forfeiture by the Tax Commission of any bond posted by him, shall continue or attempt to continue in the business or operations made taxable by any state tax law pursuant to which the bond was required to be po…

This act shall be known and may be cited as the "Oklahoma Tourism Development Act". Added by Laws 2017, c. 196, § 1, eff. Nov. 1, 2017.

The Legislature hereby finds: 1. That the general welfare and material well-being of the citizens of the State of Oklahoma depend, in large measure, upon the development of tourism attractions in this state; 2. That it is in the best interests of the citizens of this state to ind…

As used in the Oklahoma Tourism Development Act: 1. “Agreement” means an agreement entered into pursuant to Section 2396 of this title, by and between the Executive Director of the Oklahoma Department of Commerce and an approved company, with respect to a tourism attraction proje…

Consultant's report. A. The Executive Director of the Oklahoma Department of Commerce shall establish standards for the making of applications for inducements to eligible companies and their tourism attraction projects by the promulgation of rules in accordance with the Administr…

A. The Executive Director of the Oklahoma Department of Commerce shall establish standards for preliminary approval and final approval of eligible companies and their projects by the promulgation of rules in accordance with the Administrative Procedures Act. B. The Executive Dire…

A. Upon granting final approval, the Executive Director of the Oklahoma Department of Commerce may enter into an agreement with an approved company with respect to its tourism attraction project. The terms and provisions of each agreement shall include, but shall not be limited t…

A. Upon receiving notification from the Executive Director of the Oklahoma Department of Commerce that an approved company has entered into a tourism project agreement and is entitled to the inducements provided by the Oklahoma Tourism Development Act, the Oklahoma Tax Commission…

(a) Any taxpayer who, due to intentional disregard of any state tax law, but without intent to defraud, shall fail or refuse to file any report or return required to be filed pursuant to the provisions of any state tax law, or shall fail or refuse to furnish a supplemental return…