{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2375","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2375","heading":"Payment of tax - Delinquency - Penalties and interest -","body":"Assessment or refund during IRS extension.\n\nA. On the original due date of the return, not including any\n\nextensions, the taxpayer shall remit therewith to the Tax Commission\n\nthe amount of tax due under the applicable provisions of Section\n\n2351 et seq. of this title. Failure to pay such tax on or before\n\nthe date the return is due, not including any extensions, shall\n\ncause the tax to become delinquent. If the return is filed\n\nelectronically, the amount of the tax due pursuant to the provisions\n\nof this article shall be due on or before the twentieth day of April\n\nfollowing the close of the taxable year regardless of when the\n\nreturn is electronically filed. The tax shall be deemed delinquent\n\nif unpaid after the twentieth day of April if the return is\n\nelectronically filed. Provided, if the Internal Revenue Code\n\nprovides for a later due date for returns of individuals, the Tax\n\nCommission shall accept payments made with returns filed by\n\nindividuals by such date and such payments shall be considered as\n\ntimely paid.\n\nB. If any tax due under Section 2351 et seq. of this title,\n\nexcept a deficiency determined under Section 221 of this title, is\n\nnot paid on or before the date such tax becomes delinquent, a\n\npenalty of five percent (5%) of the total amount of the tax due\n\nshall be added thereto, collected and paid. However, the Tax\n\nCommission shall not collect the penalty assessed if the taxpayer\n\nremits the tax and interest within sixty (60) days of the mailing of\n\na proposed assessment or voluntarily pays the tax upon the filing of\n\nan amended return.\n\nC. If any part of deficiency, arbitrary or jeopardy assessment\n\nmade by the Tax Commission is based upon or occasioned by the\n\nrefusal of any taxpayer to file with the Tax Commission any return\n\nas required by Section 2351 et seq. of this title, 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 registered letter\n\nwith a return receipt attached, the Tax Commission may assess and\n\ncollect, as a penalty, twenty-five percent (25%) of the amount of\n\nthe assessment. In the exercise of the authority granted by\n\nsubsection C of Section 223 and Section 224 of this title, the Tax\n\nCommission shall assess the tax as an estimated tax on the basis of\n\nits own determination of the Oklahoma taxable income of the\n\ntaxpayer, to be adjusted if and when Oklahoma taxable income is\n\nascertained under the provisions of Section 2351 et seq. of this\n\ntitle.\n\nD. If any part of any deficiency was due to negligence or\n\nintentional disregard, without the intent to defraud, then ten\n\npercent (10%) of the total amount of the deficiency, in addition to\n\nsuch deficiency, including interest as authorized by law, shall be\n\nadded, collected and paid.\n\nE. If any part of any deficiency was due to fraud with intent\n\nto evade 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\nF. The provisions in this section for penalties shall supersede\n\nall other provisions for penalties on income taxes. The provisions\n\nin this section for penalties shall supersede the provisions in the\n\nUniform Tax Procedure Code, Section 201 et seq. of this title, only\n\nto the extent of conflict between such provisions and the penalty\n\nprovisions in this section.\n\nG. All taxes, penalties and interest levied under Section 2351\n\net seq. of this title must be paid to the Tax Commission at Oklahoma\n\nCity, in the form or remittance required by and payable to it.\n\nH. 1. The period of time prescribed in Section 223 of this\n\ntitle, in which the procedures for the assessment of income tax may\n\nbe commenced by the Tax Commission, shall be tolled and extended\nge 1069\n\nG. All taxes, penalties and interest levied under Section 2351\n\net seq. of this title must be paid to the Tax Commission at Oklahoma\n\nCity, in the form or remittance required by and payable to it.\n\nH. 1. The period of time prescribed in Section 223 of this\n\ntitle, in which the procedures for the assessment of income tax may\n\nbe commenced by the Tax Commission, shall be tolled and extended\n\nuntil the amount of taxable income for any year of a taxpayer under\n\nthe Internal Revenue Code has been finally determined under\n\napplicable federal law and for the additional period of time\n\nhereinafter provided in this subsection.\n\n2. If, in such final determination, the amount of taxable\n\nincome for any year of a taxpayer under the Internal Revenue Code is\n\nchanged or corrected from the amounts included in the federal return\n\nof the taxpayer for such year and such change or correction affects\n\nthe Oklahoma taxable income of the taxpayer for such year, the\n\ntaxpayer, within one (1) year after such final determination of the\n\ncorrected taxable income, shall file an amended return under Section\n\n2351 et seq. of this title reporting the corrected Oklahoma taxable\n\nincome, and the Tax Commission shall make assessment or refund\n\nwithin two (2) years from the date the return required by this\n\nparagraph is filed and not thereafter, unless a waiver is agreed to\n\nand signed by the Tax Commission and the taxpayer.\n\n3. In the event of failure by a taxpayer to comply with the\n\nprovisions of paragraph 2 of this subsection, the statute of\n\nlimitations shall be tolled for a period of time equal to the time\n\nbetween the date the amended return under this subsection is\n\nrequired until such return is actually furnished.\n\n4. In administering the provisions of this subsection, the Tax\n\nCommission shall have the authority to audit each and every item of\n\nincome, deduction, credit or any other matter related to the return\n\nwhere such items or matters relate to allocation or apportionment\n\nbetween the State of Oklahoma and some other state or the federal\n\ngovernment even if such items or matters were not affected by\n\nrevisions made in such final determination. Where such items or\n\nmatters do not relate to allocation or apportionment between the\n\nState of Oklahoma and some other state or the federal government,\n\nthe Tax Commission shall be bound by the revisions made in such\n\nfinal determination.\n\n5. The provisions of this subsection shall be effective on\n\nSeptember 1, 1993, and except in the case of tax years which are the\n\nsubject of closing, settlement or resolution agreements entered into\n\nby taxpayers and the Tax Commission, keep open all tax years\n\nbeginning after June 30, 1988, and all tax years beginning on or\n\nbefore June 30, 1988, for which extensions of the statute of\n\nlimitations have been executed by the taxpayer, but only to the\n\nextent such extensions remain open on the date of enactment hereof.","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":"3bdf4892563646352ddceca775c4dbec470937d554beafd05029b98af17a6592","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2374","next":"us-ok/okla.-stat.-tit.-68-68-2376"},"notice":"GroundRules: Original legal text. Not legal advice."}