{"data":{"id":"us-ok/okla.-stat.-tit.-2-2-18-276","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 2, § 2-18-276","heading":"Report and remittance of fees – Failure to report –","body":"Audit – Retention of records and reports.\n\nA. The first purchaser shall render and have on file a report\n\nalong with remittance of the fees collected pursuant to the Oklahoma\n\nOilseed Resources Act on the fifteenth of each calendar quarter.\n\nThe report shall include the total amount of fees assessed by the\n\nfirst purchaser, the total amount of oilseed purchased and other\n\ninformation as may be required by the Oklahoma Oilseed Commission.\n\nB. If the first purchaser fails to make a report and remittance\n\nas required by the Oklahoma Oilseed Resources Act, the Commission\n\nshall determine the amount collected and owed by the first\n\npurchaser, which shall be prima facie correct. Any first purchaser\n\nhaving failed to make the report as required by the Oklahoma Oilseed\n\nResources Act shall, within ten (10) days after notice of the\n\ncomputed collection amount established by the Commission is mailed\n\nto the first purchaser, pay the computed collection amount, together\n\nwith a penalty of five percent (5%) of the computed collection\n\namount. The first purchaser may dispute the computed collection\n\namount established by the Commission and request the Commission to\n\nhold a hearing to redetermine the amount of the computed collection\n\nand the penalty to be imposed. No payment shall be made until the\n\nCommission enters its order determining the amount of payment. The\n\npayment of the determined collection amount and penalty shall be\n\npaid within ten (10) days of notice of the decision.\n\nC. At any time the Oklahoma Department of Agriculture, Food,\n\nand Forestry may request an audit of the first purchaser to\n\ndetermine whether the collection and proper disposition of the\n\ncollected assessment were made pursuant to the provisions of the\n\nOklahoma Oilseed Resources Act.\n\nD. The first purchaser shall retain any records or reports\n\nrelating to the collection of the assessment for at least three (3)\n\nyears.","path":["OK Code","Title 2"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os2.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5635157d79096deb2fb58d628866d5114588c654c024a8b5127b13b64616b46e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-2-2-18-275","next":"us-ok/okla.-stat.-tit.-2-2-18-277"},"notice":"GroundRules: Original legal text. Not legal advice."}