{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-400.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-400.2","heading":"Remittance of tax – Wholesaler monthly tax report","body":"A. The excise tax imposed pursuant to the provisions of Section\n\n400 et seq. of Title 68 of the Oklahoma Statutes upon the sale,\n\ndistribution, use, exchange, barter or possession of tobacco\n\nproducts within the state shall be due and payable on the first day\n\nof each month by the wholesaler. For the purpose of ascertaining\n\nthe amount of the tax payable by the wholesaler, the wholesaler\n\nshall file electronically with the Oklahoma Tax Commission, on or\n\nbefore the twentieth day of each month and upon a form prescribed\n\nand furnished by the Commission, a tobacco products tax report\n\nsigned by the wholesaler under oath. The report shall include:\n\n1. All purchases and deliveries including invoices detailing\n\npurchases and shipments from manufacturers to the wholesaler and\n\nfrom the wholesaler to the licensed retailer for the previous\n\ncalendar month;\n\n2. The taxes due under Section 400 et seq. of Title 68 of the\n\nOklahoma Statutes during the preceding calendar month; and\n\n3. Any other information required by the Commission for the\n\npurposes of correctly computing and collecting the tax levied\n\nherein. In addition to the information required on reports, the Tax\n\nCommission may request, and the taxpayer must furnish, any\n\ninformation deemed necessary to enforce the provisions of Section\n\n400 et seq. of Title 68 of the Oklahoma Statutes. Such tax remitter\n\nshall compute and remit to the Tax Commission the required tax due\n\nfor the preceding calendar month, the remittance or remittances of\n\nthe tax to accompany the reports herein required. If not filed or\n\npaid on or before the twentieth day of such month, the tax shall be\n\ndelinquent from such date. If a report is not timely filed,\n\ninterest shall be charged from the date the report should have been\n\nfiled until the date the report is actually filed.\n\nB. It shall not be necessary for any person or entity to\n\npurchase stamps or affix stamps to tobacco products in order to\n\ncomply with the requirements of Section 400 et seq. of Title 68 of\n\nthe Oklahoma Statutes or the provisions of this act.\n\nC. If the tobacco products tax report or payment of taxes is\n\ndue on any day specified in Section 82.1 of Title 25 of the Oklahoma\n\nStatutes or on a date when the Federal Reserve Banks are closed,\n\nsuch requirements may be performed on the next succeeding business\n\nday and no liability shall result from the delay.\n\nD. The monthly reports shall be filed electronically in the\n\nformat prescribed by the Tax Commission and the tax shall be\n\nremitted to the Tax Commission by electronic funds transfer.","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":"272fedcb444156d9ed0333dc76402bc80fdce7a610eeab7f44c30328cf1c6ad4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-400.1","next":"us-ok/okla.-stat.-tit.-68-68-400.3"},"notice":"GroundRules: Original legal text. Not legal advice."}