us-ok/stat
Okla. Stat. tit. 68, § 2385.14
Taxes as payment on account
Official textoscn.netlast amended
All taxes deducted and withheld by an employer pursuant to
Section 2385.2 and all taxes paid to the Tax Commission by taxpayers hereunder shall be deemed and credited as payments on account of the tax levied on income for the taxable year.
Amendment history
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2343 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
Source: view the official text
Nearby sections (25 sections)
- 2385.2 · Amount to be withheld
- 2385.3 · Payment of taxes to Tax Commission - Statement to employee -…
- 2385.4 · Overpayments
- 2385.5 · Credit as taxes paid
- 2385.6 · Penalty for failure to pay over or file return - Failure to…
- 2385.7 · Declaration of estimated tax
- 2385.8 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000
- 2385.9 · Payment of estimated tax
- 2385.10 · Refunds - Filing of return as constituting claim
- 2385.11 · Extensions of time for filing declarations and payment of tax
- 2385.12 · Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000
- 2385.13 · Amount of estimate - Penalty for underestimating
- 2385.14 · Taxes as payment on account
- 2385.15 · Administration
- 2385.16 · Deposit of payments - Refunds - Method of refunds
- 2385.17 · Refund - Credit against estimated income tax - Necessity for…
- 2385.18 · Procedures and remedies
- 2385.19 · Agreement with Treasury Secretary of United States
- 2385.20 · Lists of persons filing tax returns
- 2385.23 · Employer's surety bond
- 2385.24 · State, county and municipal retirement systems - Withholding
- 2385.25 · Definitions
- 2385.26 · Royalty interest owner - Withholding and deducting -…
- 2385.27 · Payments - Due dates - Returns
- 2385.28 · Remitters - Fiduciary duty - Penalties