- (a) Compensation made to a person to conduct a charity game. Compensation for the conduct of a charity game are wages subject to withholding for Oklahoma Income Tax purposes.
- (b) Registration as employer. Any organization not previously registered with the Tax Commission as an employer which will pay a person or persons to conduct charity games, shall, at the time the organization is issued a license to conduct charity games, register as an employer with the Tax Commission pursuant to the provisions of Chapter 90 of this Title.
Added at 10 Ok Reg 4489, eff 8-10-93 (emergency)
Added at 11 Ok Reg 3489, eff 6-26-94