Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 35. Estates |
Subchapter 3. Returns; Remittance; Releases |
Part 1. FILING AND PAYMENT |
SECTION 710:35-3-1. Duty to file estate tax return |
SECTION 710:35-3-2. Time for filing relating to weekends and holidays |
SECTION 710:35-3-3. Extension to file estate tax return |
SECTION 710:35-3-4. Liability for payment of estate tax |
SECTION 710:35-3-5. Payment plans |
SECTION 710:35-3-6. Computation and due date of interest |
SECTION 710:35-3-7. Application for reduction of interest |
SECTION 710:35-3-8. Taxes paid under protest |
SECTION 710:35-3-9. Estate tax lien |