Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 90 - Withholding
Subchapter 5 - Liability and Penalties
Section 710:90-5-1 - Liability for tax withheld
Universal Citation: OK Admin Code 710:90-5-1
Current through Vol. 42, No. 1, September 16, 2024
Any Oklahoma Income Tax withheld in accordance with Oklahoma Statutes or the provisions of this Chapter shall be deemed to be held in trust for the State of Oklahoma and as trustee, the employer is liable for the payment of such trust fund and is subject to the trust laws of this state. [See: 68 O.S. §2385.3]
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