Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 3 - Payment; Remittance; Refunds
Section 710:45-3-4 - Penalty on delinquent gross production tax
Universal Citation: OK Admin Code 710:45-3-4
Current through Vol. 41, No. 13, March 15, 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 ]
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