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Waiver of interest and penalties.

Oklahoma City Municipal Code § 52-32
in effect
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§ 52-32. - Waiver of interest and penalties. (a) The interest or penalty or any portion thereof accruing by reason of a taxpayer's failure to pay the City tax levied may be waived or remitted in the same manner as provided for said waiver or remittance as applied in administration of the State sales tax provided in 68 O.S. § 220. (b) In order to accomplish the purposes of this section the applicable provisions of 68 O.S. § 220 are hereby adopted by reference and made a part of this article. (Code 1970, § 14-16; Code 1980, § 52-29)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-32WAINPEFetched: 10/28/2026

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52-32 | Corpus