Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 70 - Tobacco, Tobacco Products, and Cigarettes
Subchapter 5 - Excise on Tobacco Products
Section 710:70-5-4 - Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount

Any Monthly Tobacco Products Tax Report form filed with the Business Tax Services Division of the Oklahoma Tax Commission shall include, and have attached thereto, the minimum information specified in 68 O.S. §413 and 710:70-5-3. Any such monthly report form that does not include these minimum requirements shall not constitute the mandatory report. And, in the event a proper, complete monthly report is not filed on or before the due dates in accordance with 710:70-5-5, the discount of two percent (2%) of the tax due for maintaining and collecting such tax, shall not be allowed, and the report shall be delinquent.

Amended at 27 Ok Reg 2350, eff 7-11-10