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 Oklahoma Statutes (Last Updated: September 18, 2014)
 Title 68. REVENUE AND TAXATION

  § 68-1220. Date tax due and payable.  

Latest version.

  • A. The tax levied by the Oklahoma Business Activity Tax Code shall become due and payable as provided in this section.

    B. For individuals, the tax shall be due and payable on the same dates as provided for the filing of individual income tax returns under the provisions of Section 2368 of Title 68 of the Oklahoma Statutes.

    C. For all other persons, the tax shall be due and payable on or before the first day of July following the close of the taxable year and if not paid before the next ensuing September 15, the penalties provided in Section 11 of this act shall apply.

    D. The Oklahoma Tax Commission is directed to amend its individual income tax returns for tax years beginning on or after January 1, 2010, as necessary to allow individuals to report and pay the Business Activity Tax on the individual income tax return.

    E.  For tax years beginning on or after January 1, 2013, all payments and reports required under this act shall be paid and filed under the Tax Commission’s electronic funds transfer and electronic data interchange program.

Added by Laws 2010, S.J.R. No. 61, § 7.