{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-216","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-216","heading":"Extension of time for filing return","body":"The Tax Commission, whenever in its judgment good cause exists\n\nand pursuant to written request, may grant a reasonable extension\n\nfor the filing of any return required under any state tax law. The\n\nTax Commission shall keep a record of every extension granted with\n\nthe reason therefor. Except in the case of corporation income or\n\nfranchise tax returns, if franchise tax returns are filed at the\n\nsame time as the corporate income tax return, the time for filing\n\nany return may not extend in the aggregate later than one-half (1/2)\n\nthe period of time for which any such return is filed under the\n\nparticular state tax law involved nor may any such extension extend\n\nthe date on which any payment of a state tax is due. An extension\n\nnot to exceed seven (7) months for the filing of corporation income\n\nor franchise tax returns, if franchise tax returns are filed at the\n\nsame time as the corporate income tax return, shall be allowed. Any\n\nextension granted for the corporate income tax return shall be\n\ndeemed to cover the filing of a franchise tax return if a taxpayer\n\nelects to file the franchise tax return at the same time as the\n\ncorporate income tax return. An extension shall not extend the date\n\nfor payment of the state income or franchise tax due. In case an\n\nextension is granted, the taxpayer may file a tentative return on or\n\nbefore the date when the return is required by any state tax law\n\nshowing the estimated amount of tax for the period covered by the\n\nreturn and may pay the estimated tax or the first installment\n\nthereof at the time of filing such tentative return and no interest\n\nor penalty shall attach or be payable on sums so paid in due course.","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":"18b7b2f0fc0534312198d3f9cdef09862e5bcf5d298316df63274f2711116262","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-215","next":"us-ok/okla.-stat.-tit.-68-68-216.2"},"notice":"GroundRules: Original legal text. Not legal advice."}