{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2385.3","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2385.3","heading":"Payment of taxes to Tax Commission - Statement to","body":"employee - Failure to withhold or pay over.\n\nA. Every employer required to deduct and withhold taxes under\n\nSection 2385.2 of this title shall pay over the amount so withheld\n\nas taxes to the Oklahoma Tax Commission pursuant to the schedule\n\noutlined in paragraphs 1 through 3 of this subsection, and shall\n\nfile a quarterly return in such form as the Tax Commission shall\n\nprescribe on or before the twentieth day of the month following the\n\nclose of each calendar quarter:\n\n1. Every employer required to remit federal withholding under\n\nthe Federal Semiweekly Deposit Schedule shall pay over the amount so\n\nwithheld under subsection A of this section on the same dates as\n\nrequired under the Federal Semiweekly Deposit Schedule for federal\n\nwithholding taxes;\n\n2. Every employer owing an average of Five Hundred Dollars\n\n($500.00) or more per quarter in taxes in the previous fiscal year\n\nwho is not subject to the provisions of paragraph 1 of this\n\nsubsection shall pay over the amount so withheld on or before the\n\ntwentieth day of each succeeding month; and\n\n3. Every employer owing an average of less than Five Hundred\n\nDollars ($500.00) per quarter in taxes in the previous fiscal year\n\nshall pay over the amount so withheld on or before the twentieth day\n\nof the month following the close of each succeeding quarterly\n\nperiod.\n\nB. Every employer subject to the provisions of paragraph 1 of\n\nsubsection A of this section shall file returns pursuant to the Tax\n\nCommission's electronic data interchange program.\n\nC. Every employer required under Section 2385.2 of this title\n\nto deduct and withhold a tax from the wages paid an employee shall,\n\nas to the total wages paid to each employee during the calendar\n\nyear, furnish to such employee, on or before January 31 of the\n\nsucceeding year, a written statement showing the name of the\n\nemployer, the name of the employee and the employee's Social\n\nSecurity account number, if any, the total amount of wages subject\n\nto taxation, and the total amount deducted and withheld as tax and\n\nsuch other information as the Tax Commission may require. If an\n\nemployee's employment is terminated before the close of a calendar\n\nyear, the written statement must be furnished within thirty (30)\n\ndays of the date of which the last payment of wages is made.\n\nD. Every employer required under Section 2385.2 of this title\n\nto deduct and withhold a tax from the wages paid an employee shall\n\nfurnish to the Oklahoma Tax Commission, on or before January 31 of\n\nthe succeeding year, an annual reconciliation and such other\n\ninformation as the Tax Commission may require pursuant to the Tax\n\nCommission's electronic data interchange program. Failure of an\n\nemployer to provide an annual reconciliation within thirty (30) days\n\nof the due date may result in a penalty to be imposed on the\n\nemployer in an amount not to exceed One Thousand Dollars\n\n($1,000.00). The additional penalty may be collected in the same\n\nmanner as provided by law for collection of delinquent taxes.\n\nE. If the Tax Commission, in any case, has justifiable reason\n\nto believe that the collection of the tax provided for in Section\n\n2385.2 of this title is in jeopardy, the Tax Commission may require\n\nthe employer to file a return and pay the tax at any time.\n\nF. Any sum or sums withheld in accordance with the provisions\n\nof Section 2385.2 of this title shall be deemed to be held in trust\n\nfor the State of Oklahoma, and, as trustee, the employer shall have\n\na fiduciary duty to the State of Oklahoma in regard to such sums and\n\nshall be subject to the trust laws of this state.\n\nG. If any employer fails to withhold the tax required to be\n\nwithheld by Section 2385.2 of this title and thereafter the income\n\ntax is paid by the employee, the tax so required to be withheld\n\nshall not be collected from the employer but such employer shall not\nation Page 1076\n\na fiduciary duty to the State of Oklahoma in regard to such sums and\n\nshall be subject to the trust laws of this state.\n\nG. If any employer fails to withhold the tax required to be\n\nwithheld by Section 2385.2 of this title and thereafter the income\n\ntax is paid by the employee, the tax so required to be withheld\n\nshall not be collected from the employer but such employer shall not\n\nbe relieved from the liability for penalties or interest otherwise\n\napplicable because of such failure to withhold the tax.\n\nH. Every person making payments of winnings subject to\n\nwithholding shall, for each monthly period, on or before the\n\ntwentieth day of the month following the payment of such winnings\n\npay over to the Tax Commission the amounts so withheld, and shall\n\nfile a return, in a form as prescribed by the Tax Commission.\n\nI. Every person making payments of winnings subject to\n\nwithholding shall furnish to each recipient on or before January 31\n\nof the succeeding year a written statement in a form as prescribed\n\nby the Tax Commission. Every person making such reports shall also\n\nfurnish a copy of such report to the Tax Commission in a manner and\n\nat a time as shall be prescribed by the Tax Commission.","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":"aa92a0abbd2993174b662e2a3616090d65a31339f4e640bbb1f54b03fff595c8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2385.29","next":"us-ok/okla.-stat.-tit.-68-68-2385.30"},"notice":"GroundRules: Original legal text. Not legal advice."}