Okla. Admin. Code § 710:1-3-48

Current through Vol. 42, No. 4, November 1, 2024

Section 710:1-3-48 - Payment of taxes by credit card

(a) "Nationally recognized" credit card means any instrument or device, whether known as a credit card, credit plate, charge plate or by any other name, issued with or without fee by an issuer for the use of the cardholder in obtaining goods, services or anything else of value on credit which is accepted by over one thousand merchants in this state. The Oklahoma Tax Commission shall determine which nationally recognized credit cards will be accepted for payment of taxes. Currently Discover, American Express, Visa and MasterCard are accepted.

(b) Implementation of payment by credit card will be phased in over a period of time as determined by the Commission.

(1) Initially, payment of taxes by credit card will only be allowed at the current designated receiving points or by designated agents.

(2) When tax return forms are modified to include credit card information in a designated area on the form, payment by this method will be accepted when the tax return document is submitted.

(c) The Tax Commission will verify that sufficient credit is available before acceptance of credit card to insure that no loss of state revenue will occur by the use of such card.

(1) If a taxpayer is at a designated receiving point and credit is not available, the taxpayer then has the opportunity to pay by other methods accepted by the Commission.

(2) If the taxpayer mails the credit card information with their return and credit is not available, the return will be handled as a document with no remittance and a bill will be forthcoming.

(d) The Tax Commission may add an amount equal to the amount of the service charge incurred, not to exceed four percent (4%) of the amount of such payment as a service charge for the acceptance of such credit card.

(e) Credit card payments should not be mixed with other type payments, i.e. checks, cash.

(f) The Commission will contract a third party to process credit card transactions who will place monies received into the Commission's account with the State Treasurers Office and report such payments to the Commission.

(g) Taxpayers wishing to pay by credit cards must be willing to submit normally required credit card information to the Commission. This includes, but is not limited to: card type (VISA, etc.), card number, card expiration date, and card holder name as shown. The Commission assumes no liability for unauthorized use of this information.

Okla. Admin. Code § 710:1-3-48

Revoked at 10 Ok Reg 3819, eff 7-12-93; Added at 11 Ok Reg 3465, eff 6-26-94

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017