§ 39-87. Waiver of interest and penalties.

The interest or penalty or any portion thereof occurring by reason of the taxpayer's failure to pay the city tax levied in this article 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, and to accomplish the purpose of this section, the applicable provisions of said section 220 are hereby adopted by reference and made a part of this article.

(Code 1966, § 6-28; Code 1982, § 28-36; Ord. No. 1160, § 21, 4-25-1966)

State law reference

Lien for municipal taxes, 68 O.S. § 2704; authority of city to enforce payment of taxes by civil action, 68 O.S. § 2703.