Okla. Stat. tit. 68, § 68-2385.11: Extensions of time for filing declarations and payment

of tax.

The Tax Commission may allow reasonable extensions of time for

the filing of declarations of estimated tax and the payment of said

tax. No extensions shall be granted for more than two (2) months,

except in the case of taxpayers who are outside the continental

limits of the United States in which case, at the discretion of the

Tax Commission, a longer period may be granted.