Okla. Admin. Code § 710:23-1-10

Current through Vol. 42, No. 4, November 1, 2024

Section 710:23-1-10 - Organizations with employees required to withhold, report and remit Oklahoma income taxes

(a)Compensation made to a person to conduct a charity game. Compensation for the conduct of a charity game are wages subject to withholding for Oklahoma Income Tax purposes.

(b)Registration as employer. Any organization not previously registered with the Tax Commission as an employer which will pay a person or persons to conduct charity games, shall, at the time the organization is issued a license to conduct charity games, register as an employer with the Tax Commission pursuant to the provisions of Chapter 90 of this Title.

Added at 10 Ok Reg 4489, eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94