Okla. Admin. Code § 710:20-3-5

Current through Vol. 42, No. 7, December 16, 2024
Section 710:20-3-5 - Interest on delinquent tax

If any amount of the excise tax levied on alcoholic beverages is not paid or remitted before the tax becomes delinquent, as set out in 710:20-3-4, interest, at the rate of one and one-fourth percent (1 1/4%) per month until payment or remittance, shall be calculated and collected as part of the delinquent tax. [See: 68 O.S. § 217]

Okla. Admin. Code § 710:20-3-5

Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019