Okla. Stat. tit. 68, § 68-203
This is the official text of Okla. Stat. tit. 68, § 68-203, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Enforcement by Tax Commission - Rules – Electronic filing
Official statutory text
The Oklahoma Tax Commission is hereby authorized to enforce the
provisions of Section 201 et seq. of this title and to promulgate
and enforce any reasonable rules with respect thereto. The Tax
Oklahoma Statutes - Title 68. Revenue and Taxation Page 57
Commission may also prescribe, promulgate and enforce all necessary
rules for the purpose of making and filing of all reports required
under any state tax law, and such rules as may be necessary to
ascertain and compute the tax payable by any taxpayer subject to
taxation under any state tax law; and may, at all times, exercise
such authority as may be necessary to administer and enforce each
and every provision of any state tax law. The Tax Commission is
further authorized to require any person filing a report or return
required by the provisions of any state tax law to file the report
or return by electronic means. The Tax Commission is also
authorized to allow a taxpayer to file a return on paper that is
required by this title to be filed electronically.
provisions of Section 201 et seq. of this title and to promulgate
and enforce any reasonable rules with respect thereto. The Tax
Oklahoma Statutes - Title 68. Revenue and Taxation Page 57
Commission may also prescribe, promulgate and enforce all necessary
rules for the purpose of making and filing of all reports required
under any state tax law, and such rules as may be necessary to
ascertain and compute the tax payable by any taxpayer subject to
taxation under any state tax law; and may, at all times, exercise
such authority as may be necessary to administer and enforce each
and every provision of any state tax law. The Tax Commission is
further authorized to require any person filing a report or return
required by the provisions of any state tax law to file the report
or return by electronic means. The Tax Commission is also
authorized to allow a taxpayer to file a return on paper that is
required by this title to be filed electronically.
Status: in_force · Read it on the official government site
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