(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 O.S. § 220.
(B) To accomplish the purposes of this section, the applicable provisions of 68 O.S. § 220 are adopted by reference and made a part of this subchapter.
(Prior Code, § 7-219) Penalty, see § 37.99
Statutory reference:
Waiver or remission of interest or penalties, see 68 O.S. § 220