Okla. Admin. Code § 710:23-1-10 - Organizations with employees required to withhold, report and remit Oklahoma income taxes
Current through Register Vol. 39, No. 2, October 1, 2021
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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.
[Source: Added at 10 Ok Reg 4489, eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94]