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U.S. State Nonresident Withholding Tax is a mandatory prepayment of tax of individuals or entities that are not resident in the state. A common example of this is the taxation of oil and natural 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, but are not limited to: * Oklahoma * New Mexico * Utah * California * Oregon * Montana * North Carolina A majority of states with income taxes impose similar requirements on partnerships (including LLCs) and S corporations with nonresident partners or shareholders. All states with income taxes impose a similar withholding obligation on wages paid to nonresidents by businesses operating within the state.〔CCH State Tax Handbook 2009, pages 513-528.〕 The taxes withheld must be treated as prepaid taxes, with final taxes imposed at the same rate and under the same computations for residents and nonresidents. ==Sample of external links== * (Oklahoma tax form for reporting ) * (New Mexico legistation bulletin ) * (Oregon nonresident withholding on certain real estate transactions ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「U.S. State Non-resident Withholding Tax」の詳細全文を読む スポンサード リンク
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