Oklahoma § 68-2385.3 - Payment of taxes to Tax Commission - Statement to

§ 68-2385.3. Payment of taxes to Tax Commission - Statement to

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 subsection, and shall

file a quarterly return in such form as the Tax Commission shall

prescribe on or before the twentieth day of the month following the

close of each calendar quarter:

1. Every employer required to remit federal withholding under

the Federal Semiweekly Deposit Schedule shall pay over the amount so

Oklahoma Statutes - Title 68. Revenue and Taxation

withheld under subsection A of this section on the same dates as

required under the Federal Semiweekly Deposit Schedule for federal

withholding taxes;

2. Every employer owing an average of Five Hundred Dollars

($500.00) or more per quarter in taxes in the previous fiscal year

who is not subject to the provisions of paragraph 1 of this

subsection shall pay over the amount so withheld on or before the

twentieth day of each succeeding month; and

3. Every employer owing an average of less than Five Hundred

Dollars ($500.00) per quarter in taxes in the previous fiscal year

shall pay over the amount so withheld on or before the twentieth day

of the month following the close of each succeeding quarterly

period.

B. Every employer subject to the provisions of paragraph 1 of

subsection A of this section shall file returns pursuant to the Tax

Commission's electronic data interchange program.

C. Every employer required under Section 2385.2 of this title

to deduct and withhold a tax from the wages paid an employee shall,

as to the total wages paid to each employee during the calendar

year, furnish to such employee, on or before January 31 of the

succeeding year, a written statement showing the name of the

employer, the name of the employee and the employee's Social

Security account number, if any, the total amount of wages subject

to taxation, and the total amount deducted and withheld as tax and

such other information as the Tax Commission may require. If an

employee's employment is terminated before the close of a calendar

year, the written statement must be furnished within thirty (30)

days of the date of which the last payment of wages is made.

D. Every employer required under Section 2385.2 of this title

to deduct and withhold a tax from the wages paid an employee shall

furnish to the Oklahoma Tax Commission, on or before January 31 of

the succeeding year, an annual reconciliation and such other

information as the Tax Commission may require pursuant to the Tax

Commission's electronic data interchange program. Failure of an

employer to provide an annual reconciliation within thirty (30) days

of the due date may result in a penalty to be imposed on the

employer in an amount not to exceed One Thousand Dollars

($1,000.00). The additional penalty may be collected in the same

manner as provided by law for collection of delinquent taxes.

E. If the Tax Commission, in any case, has justifiable reason

to believe that the collection of the tax provided for in Section

2385.2 of this title is in jeopardy, the Tax Commission may require

the employer to file a return and pay the tax at any time.

F. Any sum or sums withheld in accordance with the provisions

of Section 2385.2 of this title shall be deemed to be held in trust

for the State of Oklahoma, and, as trustee, the employer shall have

Oklahoma Statutes - Title 68. Revenue and Taxation

a fiduciary duty to the State of Oklahoma in regard to such sums and

shall be subject to the trust laws of this state.

G. If any employer fails to withhold the tax required to be

withheld by Section 2385.2 of this title and thereafter the income

tax is paid by the employee, the tax so required to be withheld

shall not be collected from the employer but such employer shall not

be relieved from the liability for penalties or interest otherwise

applicable because of such failure to withhold the tax.

H. Every person making payments of winnings subject to

withholding shall, for each monthly period, on or before the

twentieth day of the month following the payment of such winnings

pay over to the Tax Commission the amounts so withheld, and shall

file a return, in a form as prescribed by the Tax Commission.

I. Every person making payments of winnings subject to

withholding shall furnish to each recipient on or before January 31

of the succeeding year a written statement in a form as prescribed

by the Tax Commission. Every person making such reports shall also

furnish a copy of such report to the Tax Commission in a manner and

at a time as shall be prescribed by the Tax Commission.

Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Amended

by Laws 1968, c. 200, § 1. Renumbered from § 2332 of this title by

Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. Amended by Laws

1983, c. 13, § 6, emerg. eff. March 23, 1983; Laws 1986, c. 218, §

25, emerg. eff. June 9, 1986; Laws 1990, c. 339, § 9, emerg. eff.

May 31, 1990; Laws 1991, c. 342, § 24, emerg. eff. June 15, 1991;

Laws 1993, c. 366, § 47, eff. Sept. 1, 1993; Laws 1998, c. 427, § 5,

eff. Jan. 1, 1999; Laws 1998, 1st Ex. Sess., c. 1, § 12, eff. Jan.

1, 1999; Laws 1999, c. 320, § 30, operative July 1, 1999; Laws 2002,

c. 460, § 40, eff. Nov. 1, 2002; Laws 2003, c. 472, § 22; Laws 2005,

c. 479, § 20, eff. July 1, 2006; Laws 2009, c. 426, § 12, eff. Nov.

1, 2009; Laws 2012, c. 357, § 8, eff. July 1, 2012; Laws 2014, c.

273, § 3, eff. Nov. 1, 2014; Laws 2016, c. 28, § 3, eff. July 1,

2016; Laws 2018, c. 66, § 7, eff. July 1, 2018; Laws 2023, c. 113, §

11, eff. July 1, 2023.