{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-500.43","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-500.43","heading":"Payment of tax by consumer","body":"In the event the tax imposed by this act is not precollected and\n\nmust be collected from the consumer in accordance with Section 28 of\n\nthis act, the tax is due and payable by the consumer on the first\n\nday of each month for the preceding calendar month, and if not paid\n\non or before the 15th day of the following month, shall be\n\ndelinquent. The consumer shall file with the Commission, on forms\n\nfurnished by the Commission, a return verified by affidavit showing\n\nin detail the total purchase price of the motor fuel, the number of\n\ngallons purchased, the price per gallon, the location of the\n\npurchase and any other information the Commission may deem\n\nreasonably necessary. With each return, the consumer shall remit to\n\nthe Commission the amount of tax shown on the return to be due.\n\nReports timely mailed shall be considered timely filed. If a report\n\nis not timely filed, interest shall be charged from the date the\n\nreport should have been filed until 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":"f83c24d5cb65835cb4dc889ba882d7c53d4a54129fb3a77f90a9f1ee23e4209a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-500.42","next":"us-ok/okla.-stat.-tit.-68-68-500.44"},"notice":"GroundRules: Original legal text. Not legal advice."}