SECTION 710:20-3-5. Interest on delinquent tax

Latest version.

If any amount of the excise tax levied on alcoholic beverages is not paid or remitted before the tax becomes delinquent, as set out in 710:20-3-4, interest, at the rate of one and one-fourth percent (1 1/4%) per month until payment or remittance, shall be calculated and collected as part of the delinquent tax. [See: 68 O.S. § 217]

[Source: Amended at 36 Ok Reg 1203, eff 8-11-19]

                    
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