Okla. Stat. tit. 68, § 68-2385.7
This is the official text of Okla. Stat. tit. 68, § 68-2385.7, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Declaration of estimated tax
Official statutory text
A. Except as provided in subsection B of this section, every
taxpayer, as defined by Section 2353 of this title, shall make
estimated tax payments for the taxable year if:
1. In the case of a single individual taxpayer, the tax
liability of the taxpayer can reasonably be expected to be Five
Hundred Dollars ($500.00) or more in excess of taxes to be withheld
from wages;
2. In the case of married individuals, the combined tax
liability of the married individuals can reasonably be expected to
be Five Hundred Dollars ($500.00) or more in excess of taxes to be
withheld from wages; or
3. In the case of a corporation or trust, the tax of the
corporation or trust for the taxable year can reasonably be expected
to be Five Hundred Dollars ($500.00) or more.
B. Subsection A of this section shall not apply to:
1. Estates; and
2. Any individual whose gross income from farming for the
taxable year is at least sixty-six and two-thirds percent (66 2/3%)
of the total estimated gross income from all sources for the taxable
year. However, if an individual whose gross income from farming
qualifies pursuant to the provisions of this paragraph for the
previous taxable year, the individual shall not be required to
qualify for the current taxable year. In no event shall the
qualification for the previous taxable year be carried forward for
more than one (1) year.
taxpayer, as defined by Section 2353 of this title, shall make
estimated tax payments for the taxable year if:
1. In the case of a single individual taxpayer, the tax
liability of the taxpayer can reasonably be expected to be Five
Hundred Dollars ($500.00) or more in excess of taxes to be withheld
from wages;
2. In the case of married individuals, the combined tax
liability of the married individuals can reasonably be expected to
be Five Hundred Dollars ($500.00) or more in excess of taxes to be
withheld from wages; or
3. In the case of a corporation or trust, the tax of the
corporation or trust for the taxable year can reasonably be expected
to be Five Hundred Dollars ($500.00) or more.
B. Subsection A of this section shall not apply to:
1. Estates; and
2. Any individual whose gross income from farming for the
taxable year is at least sixty-six and two-thirds percent (66 2/3%)
of the total estimated gross income from all sources for the taxable
year. However, if an individual whose gross income from farming
qualifies pursuant to the provisions of this paragraph for the
previous taxable year, the individual shall not be required to
qualify for the current taxable year. In no event shall the
qualification for the previous taxable year be carried forward for
more than one (1) year.
Status: in_force · Read it on the official government site
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