Okla. Admin. Code § 165:30-21-15

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

Section 165:30-21-15 - Penalty

(a) When any licensee fails to submit to the Commission any report required or the full amount of the tax due hereunder before the delinquency date, the licensee shall pay, in addition to the interest provided for herein, a penalty of Fifty Dollars ($50.00) or 10% of the tax due, whichever is greater, for each occurrence.

(b) Penalty may be waived by the Commission for good cause shown when requested in writing by the licensee within 30 days of assessment or the filing of a return showing penalty due. The Transportation Division is authorized by the Commission to waive penalty amounts equal to or less than $1,000 for good cause shown. Good cause while not limited to the items below may include:

(1) Commission error causing the delinquency,

(2) Extended history of timely filing (at least two years) and payments prior to the delinquency, or

(3) Natural disaster causing the delinquency.

(c) Licensees who desire a waiver of penalty amounts greater than $1,000 must file an appeal with the Court Clerk's Office in accordance with Commission administrative procedures.

Okla. Admin. Code § 165:30-21-15

Added at 23 Ok Reg 2325, eff 7-1-06; Amended at 25 Ok Reg 1546, eff 7-1-08