{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-218","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-218","heading":"Remittance of taxes and fees - Dishonored checks - ATMs in","body":"Commission facilities.\n\nA. All remittances of taxes and fees under any state tax law or\n\nthis Code, shall be made payable to the Oklahoma Tax Commission, at\n\nOklahoma City, Oklahoma, by bank draft, check, cashier's check,\n\nmoney order, money, electronic funds transfer or nationally\n\nrecognized credit or debit card. The Tax Commission shall issue its\n\nreceipt for cash or money payment to the taxpayer. If payment is\n\nmade by a credit or debit card, the Tax Commission may add an amount\n\nequal to the amount of the service charge incurred as a service\n\ncharge for the acceptance of such card. For purposes of this\n\nparagraph, \"nationally recognized credit or debit card\" means any\n\ninstrument or device, whether known as a credit card, credit plate,\n\ncharge plate, debit card, or by any other name, issued with or\n\nwithout fee by an issuer for the use of the cardholder in obtaining\n\ngoods, services or anything of value on credit which is accepted by\n\nover one thousand merchants in this state. The Tax Commission shall\n\ndetermine which nationally recognized cards will be accepted.\n\nHowever, the Tax Commission must ensure that no loss of state\n\nrevenue will occur by the use of such card. The Tax Commission\n\nshall promulgate rules to allow for the orderly implementation of\n\npayment by credit or debit cards.\n\nB. No remittance other than cash shall be final discharge of\n\nliability due the Tax Commission unless and until it shall have been\n\npaid in cash. All money collected shall be deposited with the State\n\nTreasurer to be distributed as provided by the state tax law under\n\nwhich the tax was levied.\n\nC. There shall be assessed, in addition to any other penalties\n\nprovided for by law, an administrative service fee of Twenty-five\n\nDollars ($25.00) for each check returned to the Tax Commission or\n\nany agent thereof by reason of the refusal of the bank upon which\n\nsuch check was drawn to honor the same. However, the fee provided\n\nin this subsection shall not be assessed for any check returned\n\nbecause of \"insufficient funds\" unless the check has been presented\n\nto the bank two times and payment declined by the bank.\n\nD. Upon the return of any check by reason of the refusal of the\n\nbank upon which such check was drawn to honor the same, the Tax\n\nCommission may file a bogus check complaint with the appropriate\n\ndistrict attorney who shall refer the complaint to the Bogus Check\n\nRestitution Program established by Section 111 of Title 22 of the\n\nOklahoma Statutes. Funds collected through the program after\n\ncollection of the fee authorized by Section 114 of Title 22 of the\n\nOklahoma Statutes for deposit in the Bogus Check Restitution Program\n\nFund in the county treasury shall be transmitted to the Tax\n\nCommission and credited to the tax liability for which the returned\n\ncheck was drawn and to the administrative service fee provided by\n\nthis section.\n\nE. Any remittances for registration fees, license plates or\n\ndecals or excise taxes as required by the provisions of the Oklahoma\n\nVehicle License and Registration Act and Sections 2101 through 2110\n\nof this title may be paid by a nationally recognized credit or debit\n\ncard pursuant to the provisions of Section 1144 of Title 47 of the\n\nOklahoma Statutes.\n\nF. For the convenience of taxpayers, the Tax Commission,\n\nthrough a contract between the State Treasurer and a financial\n\ninstitution, is authorized to place an automated teller machine in\n\nany facility owned or leased by the State and occupied by the Tax\n\nCommission.","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":"357c2bf96fd064e5fbfa0056e788a4666c20995d9bc86830a77c02aab71c6742","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-217","next":"us-ok/okla.-stat.-tit.-68-68-218.1"},"notice":"GroundRules: Original legal text. Not legal advice."}