SECTION 710:20-3-4. Due dates for timely filing of monthly tax reports and payment of alcoholic beverage excise tax

(a)   Date due. On or before the twentieth (20^th) day of the calendar month immediately following the calendar month in which the alcoholic beverages subject to tax were sold, distributed, used, possessed or in any manner dealt with in this State, the monthly alcoholic beverage tax report and payment or remittance of the tax due shall be submitted to the Oklahoma Tax Commission.

(b)   Date due not a working day. If the due date is a Saturday, Sunday, holiday recognized by the executive department of this State, or a date when the Federal Reserve Banks are closed then the due date shall be the next official working day for the Oklahoma Tax Commission immediately following such Saturday, Sunday, holiday or Federal Reserve Bank closure date.

(c)   Date mailed given effect. Any report or payment mailed and postmarked by the United States Postal Service on or prior to said due date shall be considered to have been filed or paid on the due date.

(d)   Delinquency. All such excise tax or monthly reports due and not paid or submitted to the Commission on or before such due date shall be delinquent.

[Source: Amended at 30 Ok Reg 1471, eff 7-1-13; Amended at 35 Ok Reg 2044, eff 10-1-18]