Okla. Admin. Code § 710:45-3-4
Current through Vol. 42, No. 7, December 16, 2024
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