Okla. Stat. tit. 68, § 68-400.4
This is the official text of Okla. Stat. tit. 68, § 68-400.4, 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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Remittance of backup tax – Filing of monthly report and
Official statutory text
affidavit.
In the event the tax imposed by this act is not paid by the
wholesaler as provided in Section 3 of this act and must be
collected as a backup tax from the retailer or consumer in
accordance with Section 4 of this act, the tax is due and payable by
the retailer or consumer on the first day of each month for the
preceding calendar month, and if not paid on or before the twentieth
day of the following month, shall be delinquent. The retailer or
consumer shall file with the Oklahoma Tax Commission, on forms
furnished by the Tax Commission, a return verified by affidavit
showing in detail the total purchase price of the tobacco products,
the location of the purchase of the tobacco products and any other
information the Tax Commission may deem reasonably necessary. With
each return, the retailer or consumer shall remit to the Tax
Commission the amount of tax shown on the return to be due. Reports
timely mailed shall be considered timely filed. If a report is not
timely filed, interest shall be charged from the date the report
should have been filed until the date the report is actually filed.
In the event the tax imposed by this act is not paid by the
wholesaler as provided in Section 3 of this act and must be
collected as a backup tax from the retailer or consumer in
accordance with Section 4 of this act, the tax is due and payable by
the retailer or consumer on the first day of each month for the
preceding calendar month, and if not paid on or before the twentieth
day of the following month, shall be delinquent. The retailer or
consumer shall file with the Oklahoma Tax Commission, on forms
furnished by the Tax Commission, a return verified by affidavit
showing in detail the total purchase price of the tobacco products,
the location of the purchase of the tobacco products and any other
information the Tax Commission may deem reasonably necessary. With
each return, the retailer or consumer shall remit to the Tax
Commission the amount of tax shown on the return to be due. Reports
timely mailed shall be considered timely filed. If a report is not
timely filed, interest shall be charged from the date the report
should have been filed until the date the report is actually filed.
Status: in_force · Read it on the official government site
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