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2023 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-2385.11. Extensions of time for filing declarations and payment of tax.
Universal Citation: 68 OK Stat § 2385.11 (2023)
The Tax Commission may allow reasonable extensions of time for the filing of declarations of estimated tax and the payment of said tax. No extensions shall be granted for more than two (2) months, except in the case of taxpayers who are outside the continental limits of the United States in which case, at the discretion of the Tax Commission, a longer period may be granted.
Added by Laws 1965, c. 530, § 2, emerg. eff. July 24, 1965. Renumbered from § 2340 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
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