SECTION 710:20-3-6. Penalty on delinquent tax

Latest version.

If any amount of the excise tax levied on alcoholic beverages is not paid or remitted within thirty (30) calendar days after the same became delinquent, as set out in 710:20-3-4, a penalty, at the rate of ten percent (10%) of the total amount of such delinquent excise tax, 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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