SECTION 710:95-5-11. Reporting and remitting  


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  •   Tire sales must be reported and the fees remitted to the Oklahoma Tax Commission by the 20th of the month following the month in which the sales are made. If a due date of a used tire recycling report and remittance falls on Saturday, Sunday, a holiday, or a date when the Federal Reserve Banks are closed, such due date shall be considered to be the next business day.
[Source: Amended at 25 Ok Reg 92, eff 9-6-07 (emergency); Amended at 25 Ok Reg 2074, eff 7-1-08; Amended at 29 Ok Reg 1478, eff 6-25-12]