- A. The excise tax levied by Section 163.3 of Title 37 of the Oklahoma Statutes on low-point beer shall be due and payable on or before the twentieth day of each month for the preceding calendar month and such tax shall be remitted electronically at the time the return is electronically filed as prescribed by subsection B of this section.
- B. At the time of paying the tax as required by subsection A of this section each taxpayer shall file electronically with the Tax Commission a return, under oath, using procedures prescribed by the Tax Commission, showing the total sales of such beverages during the preceding calendar month, the amount of taxes due, and such further information as the Tax Commission may require to enable it to compute correctly and collect the taxes levied under Section 163.1 et seq. of this title.
- C. Any tax not paid within ten (10) days after the close of the preceding calendar month shall be delinquent.
Laws 2017, SB 486, c. 205, § 1, emerg. eff. May 3, 2017.