{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1405","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1405","heading":"Time when due - Returns - Payment","body":"A. The tax levied by Section 1401 et seq. of this title is due\n\nand payable on the first day of each month for the preceding\n\ncalendar month, and if not paid on or before the twentieth day of\n\neach month shall thereafter be delinquent. Each taxpayer subject to\n\nthe provisions of this article shall, on or before the twentieth day\n\nof every calendar month, file with the Oklahoma Tax Commission on\n\nforms to be furnished by the Tax Commission, a return verified by\n\naffidavit showing in detail the total purchase price of tangible\n\npersonal property used by the taxpayer within the state during the\n\npreceding calendar month subject to the tax herein levied and such\n\nother information as the Tax Commission may require. With each such\n\nreturn each taxpayer shall remit to the Tax Commission the amount of\n\ntax shown therein to be due. Reports timely mailed shall be\n\nconsidered timely filed. If a report is not timely filed, interest\n\nshall be charged from the date the report should have been filed\n\nuntil the report is actually filed.\n\nB. In lieu of monthly reports, tax remitters whose total amount\n\nof tax liability for any one (1) month does not exceed Fifty Dollars\n\n($50.00) may file semiannual reports and remit taxes due thereunder\n\nto the Tax Commission on or before the twentieth day of January and\n\nJuly of each year for the preceding six-month period. If not paid\n\non or before the twentieth day of such month, the tax shall be\n\ndelinquent.\n\nC. Effective March 1, 2003, every person owing an average of\n\nTwenty-five Thousand Dollars ($25,000.00) or more per month in total\n\nuse taxes in the previous fiscal year shall remit the tax due and\n\nshall participate in the Tax Commission’s electronic funds transfer\n\nand electronic data interchange program, according to the following\n\nschedule:\n\n1. For taxes levied from the first day through the fifteenth\n\nday of each month, the tax shall be due and payable on the twentieth\n\nday of such month and remitted to the Tax Commission by electronic\n\nfunds transfer. A taxpayer will be considered to have complied with\n\nthe reporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For taxes levied from the sixteenth day through the end of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nthe following month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly use tax report in accordance with\n\nthe Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the tax is levied.\n\nProvided, persons primarily engaged in selling lumber and other\n\nbuilding materials, including cement and concrete, except for home\n\ncenters classified under Industry No. 444110 of the North American\n\nIndustrial Classification System (NAICS) Manual, shall remit and\n\nreport as required in subsection A of this section, with the\n\nexception of taxes levied during the periods of June 1 through June\n\n15, 2003, which shall be remitted and reported on June 20, 2003, and\n\nJune 1 through June 15, 2004, which shall be remitted and reported\n\non June 20, 2004.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.\n\nD. Effective October 1, 2003, every person owing an average of\n\nTwo Thousand Five Hundred Dollars ($2,500.00) or more per month in\n\ntotal use taxes in the previous fiscal year shall remit the tax due\n\nand shall participate in the Tax Commission’s electronic funds\n\ntransfer and electronic data interchange program, according to the\nspecified in this\n\nsubsection shall be delinquent from such dates.\n\nD. Effective October 1, 2003, every person owing an average of\n\nTwo Thousand Five Hundred Dollars ($2,500.00) or more per month in\n\ntotal use taxes in the previous fiscal year shall remit the tax due\n\nand shall participate in the Tax Commission’s electronic funds\n\ntransfer and electronic data interchange program, according to the\n\nfollowing schedule:\n\n1. For taxes levied from the first day through the fifteenth\n\nday of each month, the tax shall be due and payable on the twentieth\n\nday of such month and remitted to the Tax Commission by electronic\n\nfunds transfer. A taxpayer will be considered to have complied with\n\nthe reporting requirements of this paragraph if, on or before the\n\ntwentieth day of such month, the taxpayer paid at least ninety\n\npercent (90%) of the liability for that fifteen-day period or at\n\nleast fifty percent (50%) of the taxpayer’s liability in the\n\nimmediate preceding calendar year for the same month as the month in\n\nwhich the fifteen-day period occurs; and\n\n2. For taxes levied from the sixteenth day through the end of\n\neach month, the tax shall be due and payable on the twentieth day of\n\nthe following month and remitted to the Tax Commission by electronic\n\nfunds transfer.\n\nEvery person required to remit the tax due pursuant to this\n\nsubsection shall file its monthly use tax report in accordance with\n\nthe Tax Commission’s electronic data interchange program on the\n\ntwentieth day of the month following the month the tax is levied.\n\nProvided, persons primarily engaged in selling lumber and other\n\nbuilding materials, including cement and concrete, except for home\n\ncenters classified under Industry No. 444110 of the North American\n\nIndustrial Classification System (NAICS) Manual, shall remit and\n\nreport as required in subsection A of this section, with the\n\nexception of taxes levied during the periods of June 1 through June\n\n15, 2004, which shall be remitted and reported on June 20, 2004, and\n\nJune 1 through June 15, 2005, which shall be remitted and reported\n\non June 20, 2005.\n\nTaxes not paid on or before the due dates specified in this\n\nsubsection shall be delinquent from such dates.","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":"dbfd11ad6dab34ee6d38d2a20c550caf9d322cae9d2a5c48f852073c4755cef8","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1404.5","next":"us-ok/okla.-stat.-tit.-68-68-1406"},"notice":"GroundRules: Original legal text. Not legal advice."}