Okla. Admin. Code § 710:90-3-6

Current through Vol. 41, No. 24, September 3, 2024

Section 710:90-3-6 - Employer overpayment of withholding tax not withheld

(a) Any employer who pays to the Commission more than the correct amount of tax not deducted or withheld from employees wages, may adjust the overpayment by entering the amount as a deduction on any future report. The report on which the adjustment is entered shall have attached:

(1) A written statement setting forth in detail the grounds and facts relied on in support of the adjustment;

(2) The report period in which the error occurred;

(3) Sufficient documentary evidence in support of the adjustment.

(b) Alternatively, an employer may submit a claim for refund resulting from either the overpayment of tax not deducted or withheld or the overwith holding of tax repaid or reimbursed to any employee. Such claim for refund should not be made with any quarterly report. Refund claims shall include:

(1) A written statement setting forth in detail the grounds and facts relied on in support of the refund request;

(2) The report period in which the overpayment occurred;

(3) Sufficient documentation to substantiate that the overpaid amount was not withheld or deducted from employee's wages; and,

(4) A written statement from each employee showing Social Security Number, date and amount of repayment or reimbursement, if applicable.

Okla. Admin. Code § 710:90-3-6

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