Statutes, codes, and regulations
Oklahoma Administrative Code
Title 710 - Oklahoma Tax CommissionChapter 45 - Gross Production
Subchapter 3 - Payment; Remittance; Refunds
Section 710:45-3-4 - Penalty on delinquent gross production tax

Okla. Admin. Code § 710:45-3-4

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Current through Vol. 42, No. 4, November 1, 2024
Section 710:45-3-4 - Penalty on delinquent gross production tax

If any amount of the Gross Production Tax is not paid or remitted within thirty (30) calendar days after the tax becomes delinquent, as set out in 710:45-3-1, a penalty, at the rate of ten percent (10%) of the total amount of the delinquent Gross Production Tax, shall be calculated and collected as part of the delinquent tax. [See: 68 O.S. §217 ]

Okla. Admin. Code § 710:45-3-4

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