{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-400.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-400.4","heading":"Remittance of backup tax – Filing of monthly report and","body":"affidavit.\n\nIn the event the tax imposed by this act is not paid by the\n\nwholesaler as provided in Section 3 of this act and must be\n\ncollected as a backup tax from the retailer or consumer in\n\naccordance with Section 4 of this act, the tax is due and payable by\n\nthe retailer or consumer on the first day of each month for the\n\npreceding calendar month, and if not paid on or before the twentieth\n\nday of the following month, shall be delinquent. The retailer or\n\nconsumer shall file with the Oklahoma Tax Commission, on forms\n\nfurnished by the Tax Commission, a return verified by affidavit\n\nshowing in detail the total purchase price of the tobacco products,\n\nthe location of the purchase of the tobacco products and any other\n\ninformation the Tax Commission may deem reasonably necessary. With\n\neach return, the retailer or consumer shall remit to the Tax\n\nCommission the amount of tax shown on the return to be due. Reports\n\ntimely mailed shall be considered timely filed. If a report is not\n\ntimely filed, interest shall be charged from the date the report\n\nshould have been filed until the date the report is actually filed.","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":"5e1cd8faf4749e3bba241fc9ecfe17a53055f894065d42e79fa3138d3dc628bd","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-400.3","next":"us-ok/okla.-stat.-tit.-68-68-400.5"},"notice":"GroundRules: Original legal text. Not legal advice."}