{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2802.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2802.2","heading":"Date of delivery or payment","body":"A. For any return, claim, statement, or other document required\n\nto be filed with a county assessor in this state or any payment\n\nrequired to be made to a county assessor in this state within a\n\nprescribed period or on or before a prescribed date under authority\n\nof the Ad Valorem Tax Code, the date of the postmark stamped on the\n\ncover in which the return, claim, statement, or other document or\n\npayment is mailed shall be deemed to be the date of delivery or the\n\ndate 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 county assessor with which the return, claim,\n\nstatement, or other document is required to be filed, or to which\n\nthe payment is required to be made.\n\nC. 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 or payment was\n\ndelivered to the county assessor to which addressed, and the date of\n\nregistration shall be deemed the postmark date.\n\nD. The provisions of this section shall not apply with respect\n\nto returns, claims, statements or other documents or payments which\n\nare required under any provision of the Ad Valorem Tax Code to be\n\ndelivered by any method other than by mailing.\n\nE. For the purposes of this section, if the prescribed period\n\nends on or the prescribed date is a legal holiday as defined by\n\nSection 82.1 of Title 25 of the Oklahoma Statutes or any other day\n\nwhen the office of the county assessor does not remain open for\n\npublic business until the regularly scheduled closing time, then the\n\nprescribed period or prescribed date shall be extended until the end\n\nof the next day upon which the office of the county assessor is open\n\nfor public business until the regularly scheduled closing time.","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":"3df11b65280461ad15289252c946f3e9965c7708ef21f0483e1dac9a16c31d7f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2802.1","next":"us-ok/okla.-stat.-tit.-68-68-2803"},"notice":"GroundRules: Original legal text. Not legal advice."}