Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 3 - Payment; Remittance; Refunds
Section 710:45-3-3 - Interest on delinquent gross production tax

Universal Citation: OK Admin Code 710:45-3-3
Current through Vol. 41, No. 13, March 15, 2024

If any amount of the Gross Production Tax is not paid or remitted before the same becomes delinquent, as set out in 710:45-3-1, interest, at the rate of one and one-fourth percent (11/4 %) 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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