For taxpayers affected by the tornado disaster who cannot report or make payments on time, the Commission will waive interest or penalty less than $10,000, so long as the taxpayer has voluntarily paid taxes due, filed reports and submitted a written statement of their situation. The Commission is also approved to assist taxpayers in the rebuilding of destroyed records, filing reports and other questions they may have. (Source: Notice, Oklahoma Tax Commission, 5/24/2013)
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