{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1208","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1208","heading":"Purpose and disposition of revenue - When due","body":"A. It is hereby declared to be the purpose of Section 1201 et\n\nseq. of this title to provide for revenue for general governmental\n\nfunctions of the State of Oklahoma.\n\nB. All monies collected under Section 1201 et seq. of this\n\ntitle shall be transmitted monthly to the State Treasurer of the\n\nState of Oklahoma to be placed to the credit of the General Revenue\n\nFund of the state, to be paid out only pursuant to direct\n\nappropriations of the Legislature.\n\nC. Except as otherwise provided by subsection D of this\n\nsection, the tax levied by Section 1201 et seq. of this title shall\n\nbecome due and payable on July 1 of each year or at the option of\n\nthe taxpayer upon the last day of the income tax year of the\n\ntaxpayer, and if not paid on or before the next ensuing September 15\n\nfor taxpayers electing to pay tax by July 1, or the date by which an\n\nincome tax return is required to be filed pursuant to the provisions\n\nof subsection G of Section 2368 of this title or pursuant to the\n\nprovisions of Section 216 of this title, for taxpayers electing to\n\npay the tax at the time such income tax return is due, the penalties\n\nhereinafter provided shall apply.\n\nD. For those taxpayers that remitted the maximum amount of tax\n\npursuant to Section 1205 of this title for the preceding tax year,\n\nthe tax levied by Section 1201 et seq. of this title shall become\n\ndue and payable on May 1 of each year, and if not paid on or before\n\nthe ensuing June 1, the penalties hereinafter provided shall apply.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"53d5280c05eec4aee2cfa81f7e37b7221114a643e47e54e9f566a3c285eb9fb4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1207","next":"us-ok/okla.-stat.-tit.-68-68-1209"},"notice":"GroundRules: Original legal text. Not legal advice."}