Okla. Stat. tit. 68, § 68-500.43
This is the official text of Okla. Stat. tit. 68, § 68-500.43, 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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Payment of tax by consumer
Official statutory text
In the event the tax imposed by this act is not precollected and
must be collected from the consumer in accordance with Section 28 of
this act, the tax is due and payable by the consumer on the first
day of each month for the preceding calendar month, and if not paid
on or before the 15th day of the following month, shall be
delinquent. The consumer shall file with the Commission, on forms
furnished by the Commission, a return verified by affidavit showing
in detail the total purchase price of the motor fuel, the number of
gallons purchased, the price per gallon, the location of the
purchase and any other information the Commission may deem
Oklahoma Statutes - Title 68. Revenue and Taxation Page 302
reasonably necessary. With each return, the consumer shall remit to
the 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 report is actually filed.
must be collected from the consumer in accordance with Section 28 of
this act, the tax is due and payable by the consumer on the first
day of each month for the preceding calendar month, and if not paid
on or before the 15th day of the following month, shall be
delinquent. The consumer shall file with the Commission, on forms
furnished by the Commission, a return verified by affidavit showing
in detail the total purchase price of the motor fuel, the number of
gallons purchased, the price per gallon, the location of the
purchase and any other information the Commission may deem
Oklahoma Statutes - Title 68. Revenue and Taxation Page 302
reasonably necessary. With each return, the consumer shall remit to
the 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 report is actually filed.
Status: in_force · Read it on the official government site
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