Listmates, One of the small towns that I represent started its own gas utility a few years ago. During the construction of the project, a major flood hit the area and the site of the receiving station had to be moved resulting in extra costs for the project. This was in 2020. In 2023, nearly three years later, the town received an invoice from the gas transmission company. Because the invoice was sent so late, I am thinking that the 62 O.S. Section 310.4 provisions might preclude payment of the invoice. Assuming we are able to establish that the invoice is for valid charges, is there a legal avenue for the Utility Authority to be able to pay such a late invoice? Any help in understanding this would be appreciated. Thank you, -- *Jeffrey L. Edwards* | *Attorney at Law* *FLYNN, EDWARDS, & O'NEAL, PLLC* 105 East Ray Fine Blvd, Suite N P.O. Box 170 Roland, OK 74954 P: 918-323-4351 | F: 918-518-0504 jeff@flynnedwardsoneal.com CIRCULAR 230 DISCLOSURE: In compliance with the requirements imposed by the IRS pursuant to IRS Circular 230, you are hereby informed that any U.S. Tax advice contained in the foregoing communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential or privileged material. Any review, distribution, or other unauthorized use of the information by persons or entities other than the intended recipient is prohibited. If you received this communication in error, please contact the sender and delete the material from any computer.