Okla. Admin. Code § 710:90-1-3

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

Section 710:90-1-3 - Registration of employers

(a) Every employer required to deduct and withhold tax as required under 68 O.S. §2355(C) and 68 O.S. § 2385.2 shall register with the Commission for purposes of withholding, reporting, and remitting such tax. An employer must register on the prescribed Commission Business Registration Form and shall furnish such information as required by said form to include the following:

(1) How the business is owned;

(2) Federal Employer Identification Number;

(3) Business phone;

(4) Ownership information consisting of:

(A) Name of legal owner, social security number, if applicable, and mailing address;

(B) Name of partners or corporate officers, social security numbers, titles, and residential mailing address;

(5) Withholding Tax information:

(A) Is tax withheld;

(B) Date Withholding Tax was or is expected to commence;

(C) Is the amount withheld greater than $500.00 per quarter;

(6) Name of officer, partner, employee, or agent responsible for the remittance of Withholding Tax, social security number, title, and residential mailing address;

(7) Other information required to include but not limited to: Location information, previous owner information, etc.;

(8) Signature of sole owner, partner, officer or agent and the date thereof.

(b) All taxes withheld must be reported and paid when due.

Okla. Admin. Code § 710:90-1-3

Amended by Oklahoma Register, Volume 31, Issue 24, September 2, 2014, eff. 9/12/2014

Amended by Oklahome Register, Volume 33, Issue 23, August 15, 2016, eff. 8/25/2016

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