US State NonResident Withholding Tax

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US State Nonresident withholding Tax is a tax of individuals or entities that do not live within the State. A common example of this is the taxation of oil and gas royalty interest revenue. In order to ensure that the State receives a portion of the revenue from oil and gas leases within the State, any payments made to an address outside of the State require that a tax be withheld and paid directly to the State.

States that have enacted such laws include

• Oklahoma
• New Mexico
• Utah
• California
• Oregon

[edit] External links

• Oklahoma tax form for reporting
• New Mexico legistation bulletin
• Article about defeated attempt to challenge Oklahoma law
• Oregon nonresident salaries withholding
• Oregon nonresident withholding on certain real estate transactions