Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 13 - Estimated Tax
Section 710:50-13-3 - Who must make payments of estimated tax; due dates
Universal Citation: OK Admin Code 710:50-13-3
Current through Vol. 42, No. 1, September 16, 2024
(a) Payment of estimated income tax must be made by the following:
(1) A single individual whose tax liability
for the year is estimated to be $500.00 or more in excess of taxes withheld
from wages.
(2) Married individuals
whose combined tax liability for the year is estimated to be $500.00 or more in
excess of taxes withheld from wages.
(3) A corporation or trust whose tax
liability for the year is estimated to be $500.00 or more.
(b) Initial payments of estimated tax should be made by:
(1) Calendar-year taxpayers, no
later than April 15th.
(2)
Fiscal-year taxpayers, by the fifteenth day of the fourth month following the
beginning of the taxable year. [See: 68 O.S. §
2385.7]
Amended at 15 Ok Reg 2811, eff 6-25-98; Amended at 18 Ok Reg 2810, eff 6-25-01
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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