Okla. Admin. Code § 710:90-5-1

Current through Vol. 42, No. 7, December 16, 2024

Section 710:90-5-1 - Liability for tax withheld

Any Oklahoma Income Tax withheld in accordance with Oklahoma Statutes or the provisions of this Chapter shall be deemed to be held in trust for the State of Oklahoma and as trustee, the employer is liable for the payment of such trust fund and is subject to the trust laws of this state. [See: 68 O.S. §2385.3]

Amended by Oklahoma Register, Volume 37, Issue 24, September 1, 2020, eff. 9/11/2020