Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 5 - Required Returns and Reports
Section 710:45-5-3 - Timely filing monthly production reports

Universal Citation: OK Admin Code 710:45-5-3

Current through Vol. 41, No. 13, March 15, 2024

(a) The Monthly Production Reports required by law shall become delinquent if not submitted to the Oklahoma Tax Commission on or before the twenty-fifth (25th) day of the second month immediately following the month in which the product, subject to Gross Production Tax, was produced.

(b) If the due date is a Saturday, Sunday or a holiday recognized by the Executive Department of this State, then the date shall be the next official working day for the Oklahoma Tax Commission following the Saturday, Sunday or holiday.

(c) Any report mailed in and postmarked by the United States Postal Service on or prior to the delinquency date shall be considered timely submitted. [See: 68 O.S. § 1010; OAC 710:45-5-1 ]

Amended at 15 Ok Reg 2416, eff 6-11-98; Amended at 22 Ok Reg 1531, eff 6-11-05

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