{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-217","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-217","heading":"Interest and penalties on delinquent taxes – Interest on","body":"refunds.\n\nA. If any amount of tax imposed or levied by any state tax law,\n\nor any part of such amount, is not paid before such tax becomes\n\ndelinquent, there shall be collected on the total delinquent tax\n\ninterest at the rate of one and one-quarter percent (1 1/4%) per\n\nmonth from the date of the delinquency until paid.\n\nB. Interest upon any amount of state tax determined as a\n\ndeficiency, under the provisions of Section 221 of this title, shall\n\nbe assessed at the same time as the deficiency and shall be paid\n\nupon notice and demand of the Oklahoma Tax Commission at the rate of\n\none and one-quarter percent (1 1/4%) per month from the date\n\nprescribed in the state tax law levying such tax for the payment\n\nthereof to the date the deficiency is assessed.\n\nC. If any tax due under state sales, use, tourism, mixed\n\nbeverage gross receipts, or motor fuel tax laws, or any part\n\nthereof, is not paid within fifteen (15) days after such tax becomes\n\ndelinquent a penalty of ten percent (10%) on the total amount of tax\n\ndue and delinquent shall be added thereto, collected and paid.\n\nHowever, the Tax Commission shall not collect the penalty assessed\n\nif the taxpayer remits the tax and interest within sixty (60) days\n\nof the mailing of a proposed assessment or voluntarily pays the tax\n\nupon the filing of an amended return.\n\nD. If any tax due under any state tax law other than those\n\nspecified in subsection C of this section, or any part thereof, is\n\nnot paid within thirty (30) days after such tax becomes delinquent a\n\npenalty of ten percent (10%) on the total amount of tax due and\n\ndelinquent shall be added thereto, collected and paid. However, the\n\nTax Commission shall not collect the penalty assessed if the\n\ntaxpayer remits the tax and interest within sixty (60) days of the\n\nmailing of a proposed assessment or voluntarily pays the tax upon\n\nthe filing of an amended return.\n\nE. If any part of any deficiency, arbitrary or jeopardy\n\nassessment made by the Tax Commission is based upon or occasioned by\n\nthe taxpayer's negligence or by the failure or refusal of any\n\ntaxpayer to file with the Tax Commission any report or return, as\n\nrequired by this title, or by any state tax law, within ten (10)\n\ndays after a written demand for such report or return has been\n\nserved upon any taxpayer by the Tax Commission by letter, the Tax\n\nCommission may assess and collect, as a penalty, twenty-five percent\n\n(25%) of the amount of the assessment. For purposes of this\n\nsubsection, \"negligence\" shall mean the consistent understatement of\n\nincome, consistent understatement of receipts or a system of\n\nrecordkeeping by the taxpayer that consistently results in an\n\ninaccurate reporting of tax liability.\n\nF. If any part of any deficiency is due to fraud with intent to\n\nevade tax, then fifty percent (50%) of the total amount of the\n\ndeficiency, in addition to such deficiency, including interest as\n\nherein provided, shall be added, collected and paid.\n\nG. All penalties or interest imposed by this title, or any\n\nstate tax law, shall be recoverable by the Tax Commission as a part\n\nof the tax with respect to which they are imposed, the penalties\n\nbearing interest as provided in this section for the tax, and all\n\npenalties and interest shall be apportioned as provided for the\n\napportionment of the tax on which such penalties or interest are\n\ncollected.\n\nH. 1. Whenever an income tax refund is not paid to the\n\ntaxpayer within ninety (90) days after the return is filed or due,\n\nwhichever is later, with all documents as required by the Tax\n\nCommission, entitling the taxpayer to a refund, then the Tax\n\nCommission shall pay interest on the refund, at the same rate\n\nspecified for interest on delinquent tax payments. The payment of\n\ninterest on refunds provided for by this section shall apply to tax\n\nyear 1987 and subsequent tax years. The Tax Commission shall not be\nor due,\n\nwhichever is later, with all documents as required by the Tax\n\nCommission, entitling the taxpayer to a refund, then the Tax\n\nCommission shall pay interest on the refund, at the same rate\n\nspecified for interest on delinquent tax payments. The payment of\n\ninterest on refunds provided for by this section shall apply to tax\n\nyear 1987 and subsequent tax years. The Tax Commission shall not be\n\nrequired to pay interest on an income tax refund which is applied,\n\nin whole or in part, to a prior year tax liability pursuant to\n\nSection 2385.17 of this title or upon an income tax refund applied,\n\nin whole or in part, to satisfy a debt owed to the Internal Revenue\n\nService of the United States or to a state agency, including the\n\nOklahoma Tax Commission, as provided by Section 205.2 of this title.\n\n2. For tax returns filed after January 1, 2004, and before\n\nJanuary 2, 2010, whenever an income tax refund is not paid to the\n\ntaxpayer within the following number of days after the income tax\n\nreturn is filed with all documents as required by the Tax Commission\n\nor after the income tax return is due, whichever is later, entitling\n\nthe taxpayer to a refund, then the Tax Commission shall pay interest\n\non the refund at the same rate specified for interest on delinquent\n\ntax payments:\n\na. for returns filed electronically, thirty (30) days,\n\nand\n\nb. for all other returns, one hundred fifty (150) days.\n\n3. For tax returns filed after January 1, 2010, whenever an\n\nincome tax refund is not paid to the taxpayer within the following\n\nnumber of days after the income tax return is filed or due,\n\nwhichever is later, with all documents as required by the Tax\n\nCommission entitling the taxpayer to a refund, then the Tax\n\nCommission shall pay interest on the refund at the same rate\n\nspecified for interest on delinquent tax payments:\n\na. for returns filed electronically, forty-five (45)\n\ndays, and\n\nb. for all other returns, ninety (90) days.","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":"1f28853bd7d81e7e18ca78321f51b9b0c78d0e1a9055d06b4e8dcb539e434e6d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-216.5","next":"us-ok/okla.-stat.-tit.-68-68-218"},"notice":"GroundRules: Original legal text. Not legal advice."}