Oklahoma § 68-2916 - Mediums in which taxes payable - Tax receipts

§ 68-2916. Mediums in which taxes payable - Tax receipts

All state, county, school district, city, town, or other taxes

shall be paid to the county treasurer, either in lawful currency, or

by check or draft upon a bank therein stated, or by post office or

express order, or at the option of the county treasurer, by a

nationally recognized credit or debit card as determined acceptable

by the Oklahoma Tax Commission. If payment is made by a credit or

debit card, the county treasurer may add an amount equal to the

amount of the service charge incurred for the acceptance of such

card. County treasurers may enter into contracts for credit card

processing services according to applicable county purchasing law or

may enter into agreements with the State Treasurer to participate in

any credit card processing agreements entered into by the State

Treasurer. It shall be unlawful for any county treasurer to receive

in payment of any taxes to be collected, any state, county, school

district, city or town warrants. No county treasurer shall be

required to execute a tax receipt for any taxes except those paid in

lawful money, until the check, draft, post office or express order

has been actually paid, and in case any such check, draft, post

office or express order should prove to be worthless, it shall not

operate as a payment of the tax for the payment of which it was

given, and any tax receipt or other receipt given therefor shall be

illegal and void. Further, the county treasurer has the option of

requiring cash as the method of payment if the taxpayer has

previously issued bad or hot checks.

Oklahoma Statutes - Title 68. Revenue and Taxation

Added by Laws 1988, c. 162, § 116, eff. Jan. 1, 1992. Amended by

Laws 1997, c. 144, § 3, eff. July 1, 1997; Laws 1997, c. 340, § 4,

emerg. eff. June 9, 1997; Laws 2006, c. 77, § 5, eff. July 1, 2006.