Oklahoma Nonresident Contractor Tax Bond
What it is & who requires it
Contractors and subcontractors who are not Oklahoma residents and who take an Oklahoma contract above the statutory threshold. The bond is only part of the obligation and the rest is easy to miss: written notice by certified mail must go to four separate bodies before work starts — the Tax Commission, the Employment Security Commission, the Workers' Compensation Court, and the county assessor of every county where the work will be done — and a further notice must be mailed on completion. Prime contractors should note that subcontractors are caught by the same article, and that the prime must notify the agencies of any subcontract let after work begins. No figure is published here because the statute sets the sum by formula on the tax liability rather than as a fixed amount.
Obligee: Oklahoma Tax Commission. Citation: 68 O.S. §§ 1701 through 1707 — § 1702 (notice to the Tax Commission, Employment Security Commission, Workers' Compensation Court and county assessor); § 1703 (surety bond conditioned upon compliance with tax laws; waiver); § 1704 (failure to give notice or execute bond); Forms BT-163 (Nonresident Contractor’s Bond), BT-175 (Notice of Contract), BT-176 (Notice of Completion), BT-194 (estimated tax liability).
Bond amount
Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
How to get it
This bond is individually underwritten, so it is not issued instantly. Request a quote and a licensed producer follows up to walk you through it.
Request a bond quote
Tell us about the bond and the project. A licensed producer follows up — these bonds are individually underwritten, so they are not issued instantly.
Term & renewal
Term: Runs with the registered contract; no action may be commenced on the bond after one year from the date the notice of completion is mailed.
Renewal: Per contract rather than annually — registration and the bond attach to the individual contract.
Filing
Filed with the Oklahoma Tax Commission on the Commission’s own nonresident contractor’s bond form, with a surety authorized to do business in the state. The amount is computed rather than looked up: the statute requires a penal sum of not less than a multiple of the tax liability to be incurred under the contract, the Commission supplies a worksheet for estimating that liability, and where no estimate is filed it applies a percentage-of-contract presumption instead. That is three reasons no single number can be published. The statute carries a waiver provision, so ask whether it applies before assuming the filing is unavoidable. One limitation runs in the contractor’s favor: no action may be brought on the bond more than a year after the notice of completion is mailed, which is why the completion notice matters as much as the opening one.
Source
This bond requirement is corroborated by multiple public sources; Oklahoma Tax Commission sets the exact amount, which we confirm when you start your bond.
Related Oklahoma bonds
Frequently asked questions
- Who requires the Oklahoma Nonresident Contractor Tax Bond?
- It’s required by Oklahoma Tax Commission (68 O.S. §§ 1701 through 1707 — § 1702 (notice to the Tax Commission, Employment Security Commission, Workers' Compensation Court and county assessor); § 1703 (surety bond conditioned upon compliance with tax laws; waiver); § 1704 (failure to give notice or execute bond); Forms BT-163 (Nonresident Contractor’s Bond), BT-175 (Notice of Contract), BT-176 (Notice of Completion), BT-194 (estimated tax liability)). Contractors and subcontractors who are not Oklahoma residents and who take an Oklahoma contract above the statutory threshold. The bond is only part of the obligation and the rest is easy to miss: written notice by certified mail must go to four separate bodies before work starts — the Tax Commission, the Employment Security Commission, the Workers' Compensation Court, and the county assessor of every county where the work will be done — and a further notice must be mailed on completion. Prime contractors should note that subcontractors are caught by the same article, and that the prime must notify the agencies of any subcontract let after work begins. No figure is published here because the statute sets the sum by formula on the tax liability rather than as a fixed amount.
- How much is the Oklahoma Nonresident Contractor Tax Bond?
- Set by the obligee — the exact amount is confirmed automatically when you start your bond in our portal, or call 317-942-0549.
- How do I get the Oklahoma Nonresident Contractor Tax Bond?
- This bond is individually underwritten, so it is not issued instantly. Request a quote and a licensed producer follows up to walk you through it.
- What is the term?
- Runs with the registered contract; no action may be commenced on the bond after one year from the date the notice of completion is mailed. Renewal: Per contract rather than annually — registration and the bond attach to the individual contract.
- Is this bond insurance for me?
- No. It protects the obligee and the public — not you. If a valid claim is paid, you repay the surety.
- How is this requirement verified?
- This bond requirement is corroborated by multiple public sources. The obligee sets the exact amount, which we confirm automatically when you start your bond in the portal or with a producer.
