Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 5 - FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS
Section 710:50-3-38 - Nonresidents; who must file
Universal Citation: OK Admin Code 710:50-3-38
Current through Vol. 42, No. 1, September 16, 2024
(a) A nonresident is required to file an Oklahoma Income Tax Return Form 511NR if $1,000.00 of gross receipts is from Oklahoma sources.
(b) A return is required to establish a loss year, even though gross receipts may be less than $1,000.00.
(c) Employees of interstate carriers (including railroads) are only subject to state income tax of the state of residence of said employee. [See:49 U.S.C.A. §§ 11502 and 14503 ]
Amended at 17 Ok Reg 2669, eff 6-25-00
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