Okla. Admin. Code § 795:10-1-6

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

Section 795:10-1-6 - Report and remittance

(a) The purchaser shall render and have on file a report with the Commission by the fifteenth (15th) day of each calendar quarter following any calendar quarter in which such a purchaser has purchased ten thousand (10,000) or more bushels of wheat. If less then ten thousand (10,000) bushels have been purchased, in any calendar quarter, the fee may be reported and remitted with the following quarter's return, except that all fees collected must be remitted at least once every six (6) months.

(b) In case any person, business or entity, public or private, subject to the fee hereunder, fails to make a report and remittance when and as herein required the director shall determine the amount of such fee according to his best judgement and information, which amount so fixed shall be prima facie correct; and such person so having failed to make such report shall, within ten (10) days after notice of the amount of the fee so fixed and computed by the director is mailed to such person, pay said fee, together with a penalty of five percent (5%) on the amount of the fee or he may dispute the fee as fixed by the director and request the Commission to hold a hearing to determine the amount of the fee and penalty to be imposed. No payment shall be made until the Commission enters its order determining the amount of such payment; but such shall be paid within ten (10) days of notice of such decision. [2:1033]