Form Ow-9b - Withholding Tax Report Page 2
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1
2WHO MUST FILE
Each remitter shall deduct and withhold from each payment being made to any nonresident royalty interest
owner in respect to production of oil and gas in this state, but not including that to which the remitter is entitled,
an amount equal to 6.75% of the gross amount which would have otherwise been payable to the person entitled
to the payment. The obligation to deduct and withhold from such payments does not apply to those payments
which are made to current or permanent residents of Oklahoma.
WHEN TO FILE
For payments made to nonresident royalty interest owners during any calendar quarter, the withholding amounts
shall be due on or before the 30th day of the month following the end of each calendar quarter. Your report must
be postmarked on or before such date.
If the Oklahoma Tax Commission, in any case, has justifiable reason to believe that the collection of the amount
withheld is in jeopardy, the Tax Commission may require a remitter to file a return and pay the withheld amounts
at any time.
Who to Contact for Assistance
To order Nonresident Royalty Interest Withholding tax forms please call the Oklahoma Tax Commission at
(405) 521-4667. For Nonresident Royalty Interest Withholding Tax assistance call the Oklahoma Tax
Commission, Taxpayer Assistance Division, at (405) 521-3160.
General Information
Mandatory inclusion of social security and/or federal identification numbers is required on forms filed with the
Oklahoma Tax Commission, pursuant to Title 68 of the Oklahoma Statutes and regulations thereunder, for
identification purposes, and are deemed part of the confidential files and records of the Oklahoma Tax Commis-
sion.
The Oklahoma Tax Commission is not required to give actual notice of changes in any state tax law.
If you checked Item G complete the following:
Was business sold?
Yes
No
If no - Will it be reopened?
Yes
No
If yes - When?
If yes - To whom?
_________________________________________________
_________________________________________________
Check here if you no longer have
Yes
No
nonresident interest owners
Explanation of Adjustments - on Line 3 - front of form
Previous Underpayments
Previous Overpayments
Period
Amount
Period
Amount
Changes in pre-printed information:
If you checked item F, indicate the changes only below.
___________
$__________
__________ $__________
FEI/SSN: ________________________________________
Name: ___________________________________________
___________
__________
__________
__________
Address: _________________________________________
City: ____________________________________________
Net adjustment is
(Check one)
Net Total adjustment
$__________
a/an Addition
Credit
Line 3 Front of Form
State: _________________________ ZIP: _____________
If your net adjustment is an addition, write the amount on line 3. If your net
adjustment is a credit, write the amount on line 3 and mark a minus in the box to
the left of line 3 on front.
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