Tire sales must be reported and the fees remitted to the Oklahoma Tax Commission by the 20th of the month following the month in which the sales are made. If a due date of a used tire recycling report and remittance falls on Saturday, Sunday, a holiday, or a date when the Federal Reserve Banks are closed, such due date shall be considered to be the next business day.
Okla. Admin. Code § 710:95-5-11