{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-221.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-221.1","heading":"Date of postmark deemed to be date of delivery or of","body":"payment.\n\nA. For any return, claim, statement, or other document required\n\nto be filed or any payment required to be made within a prescribed\n\nperiod or on or before a prescribed date under authority of any\n\nprovision of a tax law of this state, the date of the postmark\n\nstamped on the cover in which the return, claim, statement, or other\n\ndocument or payment is mailed shall be deemed to be the date of\n\ndelivery or the date of payment, as the case may be.\n\nB. The provisions of this section shall apply only if:\n\n1. The postmark date falls within the prescribed period or on\n\nor before the prescribed date for filing, including any extension,\n\nof the return, claim, statement, or other document or for making\n\npayment, including any extension granted for making such payment;\n\nand\n\n2. The return, claim, statement, or other document or payment\n\nwas, within the prescribed period or on or before the prescribed\n\ndate for filing, deposited in the mail in the United States in an\n\nenvelope or other appropriate wrapper, postage prepaid, properly\n\naddressed to the Oklahoma Tax Commission, agency, officer, or office\n\nwith which the return, claim, statement, or other document is\n\nrequired to be filed, or to which the payment is required to be\n\nmade.\n\nC. The provisions of this section shall apply in the case of\n\npostmarks not made by the United States Postal Service only and to\n\nthe extent provided by rules or regulations prescribed by the Tax\n\nCommission.\n\nD. For purposes of this section, if any return, claim,\n\nstatement, or other document or payment, is sent by United States\n\nregistered mail, the registration shall be prima facie evidence that\n\nthe return, claim, statement, or other document was delivered to the\n\nTax Commission, agency, officer, or office to which addressed, and\n\nthe date of registration shall be deemed the postmark date. The Tax\n\nCommission is authorized to provide by rules or regulations the\n\nextent to which the foregoing provisions of this subsection with\n\nrespect to prima facie evidence of delivery and the postmark date\n\nshall apply to certified mail.\n\nE. The provisions of this section shall not apply with respect\n\nto the filing of a document in, or the making of payment to, any\n\ncourt, or to currency or other medium of payment unless actually\n\nreceived and accounted for, or returns, claims, statements or other\n\ndocuments or payments which are required under any provision of a\n\ntax law or rules of this state to be delivered by any method other\n\nthan by mailing.\n\nF. Any reference in this section to the United States mail\n\nshall be treated as including a reference to any designated delivery\n\nservice, and any reference in this section to a postmark by the\n\nUnited States Postal Service shall be treated as including a\n\nreference to any date recorded or marked as described in this\n\nsubsection by a designated delivery service. For purposes of this\n\nsection, the term “designated delivery service” means a delivery\n\nservice provided by a trade or business if the service is designated\n\nby a rule of the Tax Commission for purposes of this section. The\n\nTax Commission may designate a delivery service under the preceding\n\nsentence only if the Tax Commission determines that the service is\n\navailable to the general public, is at least as timely and reliable\n\non a regular basis as the United States mail, records electronically\n\nto its data base kept in the regular course of its business or marks\n\non the cover in which any item referred to in this section is to be\n\ndelivered, the date on which the item was given to the service for\n\ndelivery, and meets all other criteria prescribed by the Tax\n\nCommission. The Tax Commission may provide a rule similar to the\n\nrule stated in the first sentence of this subsection with respect to\n\nany service provided by a designated delivery service which is\n\nsubstantially equivalent to United States registered or certified\n\nmail.","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":"4cfd7e10fb6e43901615536b45b2f89536d3039e670f5ede52d4a3c345330983","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-221","next":"us-ok/okla.-stat.-tit.-68-68-222"},"notice":"GroundRules: Original legal text. Not legal advice."}