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A. The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the town tax herein levied may be waived or remitted in the same manner as provided for the waiver or remittance as applied in administration of the state sales tax provided in 68 Oklahoma Statutes section 220.
B. To accomplish the purposes of this section, the applicable provisions of 68 Oklahoma Statutes section 220 are adopted by reference and made a part of this chapter. (1998 Code)