Okla. Admin. Code § 710:50-3-38

Current through Vol. 42, No. 6, December 2, 2024

Section 710:50-3-38 - Nonresidents; who must file

(a) A nonresident is required to file an Oklahoma Income Tax Return Form 511NR if $1,000.00 of gross receipts is from Oklahoma sources.

(b) A return is required to establish a loss year, even though gross receipts may be less than $1,000.00.

(c) Employees of interstate carriers (including railroads) are only subject to state income tax of the state of residence of said employee. [See:49 U.S.C.A. §§ 11502 and 14503 ]

Okla. Admin. Code § 710:50-3-38

Amended at 17 Ok Reg 2669, eff 6-25-00