{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.27","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.27","heading":"Payments - Due dates - Returns","body":"A. Any remitter required to deduct and withhold any amount\n\nunder Section 7 of this act shall pay to the Oklahoma Tax Commission\n\nthe amounts required to be deducted and withheld as follows:\n\n1. For payments made to royalty interest owners during the\n\nmonths of January, February and March, the withholding amounts shall\n\nbe due on or before April 30;\n\n2. For payments made to royalty interest owners during the\n\nmonths of April, May and June, the withholding amounts shall be due\n\non or before July 30;\n\n3. For payments made to royalty interest owners during the\n\nmonths of July, August and September, the withholding amounts shall\n\nbe due on or before October 30; and\n\n4. For payments made to royalty interest owners during the\n\nmonths of October, November and December, the withholding amounts\n\nshall be due on or before January 30 of the succeeding calendar\n\nyear.\n\nB. The remitter shall file a return with each payment to the\n\nTax Commission. The return, in a form prescribed by the Tax\n\nCommission, shall show the amount of total royalty payments made\n\nsubject to withholding under Section 7 of this act and the amount of\n\nthe payment withheld.\n\nC. Every remitter required under Section 7 of this act to\n\ndeduct and withhold an amount from payments made during a calendar\n\nyear shall furnish by January 31 of the succeeding year to the\n\nperson to whom such payment was made and to the Tax Commission a\n\nwritten statement showing the name of the remitter, the name of the\n\nrecipient of the royalty payment, the recipient’s social security\n\nnumber or federal identification number, the amount of royalty\n\npayments made, the amounts withheld, and any such other information\n\nas the Tax Commission may require.\n\nD. If the Tax Commission, in any case, has justifiable reason\n\nto believe that the collection of the amount provided for in Section\n\n7 of this act is in jeopardy, the Tax Commission may require a\n\nremitter to file a return and pay the withheld amounts at any time.\n\nE. All amounts received by the Tax Commission pursuant to the\n\nprovisions of Sections 6 through 9 of this act shall be deposited as\n\nprovided in Section 2385.16 of Title 68 of the Oklahoma Statutes.\n\nExcept as otherwise provided in Sections 6 through 9 of this act,\n\nsuch amounts shall be treated as other amounts withheld under the\n\nprovisions of Section 2385.1 of Title 68 of the Oklahoma Statutes.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ab6165b5b9e4b222dc445b9acf1f23b54366c57d642b6c986ea7f8300a771146","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.26","next":"us-ok/okla.-stat.-tit.-68-68-2385.28"},"notice":"GroundRules: Original legal text. Not legal advice."}