SECTION 710:55-7-3. Special fuel dealer and user; reports and remittances  


Latest version.
  •   Every special fuel dealer and special fuel user is required to file a monthly report with the Oklahoma Tax Commission on a form prescribed and furnished by the Tax Commission.
    (1)   The report must be received by the Oklahoma Tax Commission on or before the twentieth day of the calendar month following the calendar month for which the particular report is being made.
    (2)   The filing of the report and payment of any tax due shall be delinquent unless received by the Oklahoma Tax Commission on or before the twentieth day following the day on which such report and payment was required to have been filed and paid.