Okla. Stat. tit. 68, § 68-400.4: Remittance of backup tax – Filing of monthly report and

affidavit.

In the event the tax imposed by this act is not paid by the

wholesaler as provided in Section 3 of this act and must be

collected as a backup tax from the retailer or consumer in

accordance with Section 4 of this act, the tax is due and payable by

the retailer or consumer on the first day of each month for the

preceding calendar month, and if not paid on or before the twentieth

day of the following month, shall be delinquent. The retailer or

consumer shall file with the Oklahoma Tax Commission, on forms

furnished by the Tax Commission, a return verified by affidavit

showing in detail the total purchase price of the tobacco products,

the location of the purchase of the tobacco products and any other

information the Tax Commission may deem reasonably necessary. With

each return, the retailer or consumer shall remit to the Tax

Commission the amount of tax shown on the return to be due. Reports

timely mailed shall be considered timely filed. If a report is not

timely filed, interest shall be charged from the date the report

should have been filed until the date the report is actually filed.