Okla. Stat. tit. 68, § 68-218: Remittance of taxes and fees - Dishonored checks - ATMs in

Commission facilities.

A. All remittances of taxes and fees under any state tax law or

this Code, shall be made payable to the Oklahoma Tax Commission, at

Oklahoma City, Oklahoma, by bank draft, check, cashier's check,

money order, money, electronic funds transfer or nationally

recognized credit or debit card. The Tax Commission shall issue its

receipt for cash or money payment to the taxpayer. If payment is

made by a credit or debit card, the Tax Commission may add an amount

equal to the amount of the service charge incurred as a service

charge for the acceptance of such card. For purposes of this

paragraph, "nationally recognized credit or debit card" means any

instrument or device, whether known as a credit card, credit plate,

charge plate, debit card, or by any other name, issued with or

without fee by an issuer for the use of the cardholder in obtaining

goods, services or anything of value on credit which is accepted by

over one thousand merchants in this state. The Tax Commission shall

determine which nationally recognized cards will be accepted.

However, the Tax Commission must ensure that no loss of state

revenue will occur by the use of such card. The Tax Commission

shall promulgate rules to allow for the orderly implementation of

payment by credit or debit cards.

B. No remittance other than cash shall be final discharge of

liability due the Tax Commission unless and until it shall have been

paid in cash. All money collected shall be deposited with the State

Treasurer to be distributed as provided by the state tax law under

which the tax was levied.

C. There shall be assessed, in addition to any other penalties

provided for by law, an administrative service fee of Twenty-five

Dollars ($25.00) for each check returned to the Tax Commission or

any agent thereof by reason of the refusal of the bank upon which

such check was drawn to honor the same. However, the fee provided

in this subsection shall not be assessed for any check returned

because of "insufficient funds" unless the check has been presented

to the bank two times and payment declined by the bank.

D. Upon the return of any check by reason of the refusal of the

bank upon which such check was drawn to honor the same, the Tax

Commission may file a bogus check complaint with the appropriate

district attorney who shall refer the complaint to the Bogus Check

Restitution Program established by Section 111 of Title 22 of the

Oklahoma Statutes. Funds collected through the program after

collection of the fee authorized by Section 114 of Title 22 of the

Oklahoma Statutes for deposit in the Bogus Check Restitution Program

Fund in the county treasury shall be transmitted to the Tax

Commission and credited to the tax liability for which the returned

check was drawn and to the administrative service fee provided by

this section.

E. Any remittances for registration fees, license plates or

decals or excise taxes as required by the provisions of the Oklahoma

Vehicle License and Registration Act and Sections 2101 through 2110

of this title may be paid by a nationally recognized credit or debit

card pursuant to the provisions of Section 1144 of Title 47 of the

Oklahoma Statutes.

F. For the convenience of taxpayers, the Tax Commission,

through a contract between the State Treasurer and a financial

institution, is authorized to place an automated teller machine in

any facility owned or leased by the State and occupied by the Tax

Commission.