Okla. Admin. Code § 710:50-3-3

Current through Vol. 42, No. 4, November 1, 2024

Section 710:50-3-3 - Due dates; timely filing of returns

(a) Income tax returns of individuals are due on the 15th day of the fourth month following the close of the taxable year unless the returns are filed electronically. If the individual income tax returns are filed electronically, the returns are due on the 20th day of the fourth month following the close of the taxable year. This change to the due date will be effective for tax year 2007 returns and subsequent tax years.

(b) If the Internal Revenue Code provides for a later due date for returns of individual filers, the Oklahoma income tax returns may be filed by the later due date and will be considered timely filed. This change to the due date will be effective for tax year 2007 returns and subsequent tax years.

(c) To be considered timely filed, income tax returns are to be filed with and received by the Oklahoma Tax Commission at 123 Robert S. Kerr Ave, Oklahoma City, Ok. 73102 on or before the statutory filing date. However, dates placed on returns by the Oklahoma Tax Commission corresponding to postmarks that indicate timely mailing will be accepted as timely filed. In the case of electronically filed returns, any payment of taxes due on the 20th day of the fourth month following the close of the taxable year must also be remitted electronically in order to be considered timely paid. If balances due on electronically filed returns are not remitted to the Oklahoma Tax Commission electronically, penalty and interest will accrue from the 15th day of the fourth month following the close of the taxable year.

Okla. Admin. Code § 710:50-3-3

Amended at 25 Ok Reg 728, eff 12-27-07 (emergency); Amended at 25 Ok Reg 2056, eff 7-1-08

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021