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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 165. Corporation Commission |
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Chapter 30. Motor Carriers, Private Carriers and Transportation Network Companies |
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Subchapter 21. International Fuel Tax Agreement |
SECTION 165:30-21-14. Due and delinquency dates
Latest version.
- Every licensee at the time of filing each quarterly report shall report and pay to the Commission the full amount of tax due for the preceding quarter at the rates provided for on the return. The completed report and tax remittance are due and payable on the first day of the succeeding quarter for which the report is filed, and if not paid, is delinquent from and after the last day of such month. If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the final filing date.