{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-203","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-203","heading":"Enforcement by Tax Commission - Rules – Electronic filing","body":"The Oklahoma Tax Commission is hereby authorized to enforce the\n\nprovisions of Section 201 et seq. of this title and to promulgate\n\nand enforce any reasonable rules with respect thereto. The Tax\n\nCommission may also prescribe, promulgate and enforce all necessary\n\nrules for the purpose of making and filing of all reports required\n\nunder any state tax law, and such rules as may be necessary to\n\nascertain and compute the tax payable by any taxpayer subject to\n\ntaxation under any state tax law; and may, at all times, exercise\n\nsuch authority as may be necessary to administer and enforce each\n\nand every provision of any state tax law. The Tax Commission is\n\nfurther authorized to require any person filing a report or return\n\nrequired by the provisions of any state tax law to file the report\n\nor return by electronic means. The Tax Commission is also\n\nauthorized to allow a taxpayer to file a return on paper that is\n\nrequired by this title to be filed electronically.","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":"16b729bc72f51f5bd293c352b02b8057271e615e761082f08c363f1ed9d6e72e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-202","next":"us-ok/okla.-stat.-tit.-68-68-204"},"notice":"GroundRules: Original legal text. Not legal advice."}