Okla. Admin. Code § 710:90-5-3

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

Section 710:90-5-3 - Personal liability and issuance of withholding tax assessments

(a) Withholding tax assessments will be issued against the legal entity as well as against other person(s) who may be liable for the tax pursuant to law. Any person shall be liable for the payment of withholding tax if during the period of time for which the assessment was made the person was responsible for withholding and remittance of taxes or had direct control, supervision or responsibility for filing returns and making payments of the tax due the State of Oklahoma.

(b) Personal liability for withholding tax shall be determined in accordance with the standards for determining liability for payment of federal withholding tax pursuant to the Internal Revenue Code of 1986, as amended, or regulations promulgated pursuant to such section.

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015