RESOLUTION NO. TWO: TAXATION - DATE OF MAILING DEEMED DATE OF PAYMENT OR DELIVERY

BE IT RESOLVED by the House of Delegates of the Oklahoma Bar Association that the Association adopt, as part of its Legislative Program, as published in the Oklahoma Bar Journal and posted to the Web site www.okbar.org, proposed legislation creating new law to be codified as 68 O.S. § 2951 relating to mailing of documents to be deemed date of delivery or date of payment. (Submitted by the OBA Tax Law Section. Adoption recommended by the OBA Board of Governors.)

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW. A new section of law to be codified as Section 2951 of Title 68, unless there is created a duplication in numbering, reads as follows:

Section 2951. The provisions of Section 221.1 of Title 68 of the Oklahoma Statutes shall apply to any return, claim, statement, written complaint, appeal, application for or statement of exemption, or other document required or allowed to be filed with any agency, officer, office, board or other entity, and to any payment required to be made within a prescribed period or on or before a prescribed date under authority of or pursuant to any provision of the Ad Valorem Tax Code in the Oklahoma Statutes.

SECTION 2. This act shall become effective ___________.

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