Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 23 - Charity Games Tax
Section 710:23-1-10 - Organizations with employees required to withhold, report and remit Oklahoma income taxes

Okla. Admin. Code § 710:23-1-10

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Current through Vol. 42, No. 7, December 16, 2024
Section 710:23-1-10 - Organizations with employees required to withhold, report and remit Oklahoma income taxes
(a)Compensation made to a person to conduct a charity game. Compensation for the conduct of a charity game are wages subject to withholding for Oklahoma Income Tax purposes.
(b)Registration as employer. Any organization not previously registered with the Tax Commission as an employer which will pay a person or persons to conduct charity games, shall, at the time the organization is issued a license to conduct charity games, register as an employer with the Tax Commission pursuant to the provisions of Chapter 90 of this Title.

Okla. Admin. Code § 710:23-1-10

Added at 10 Ok Reg 4489, eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94