Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 20 - Alcohol and Mixed Beverages
Subchapter 3 - Alcoholic Beverages
Section 710:20-3-5 - Interest on delinquent tax
Universal Citation: OK Admin Code 710:20-3-5
Current through Vol. 41, No. 13, March 15, 2024
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]
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