reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 2 - Low-Point Beer [Revoked] › Part 3 - LOW-POINT BEER DISTRIBUTION [REVOKED] › Section 710:20-2-60 - Administrative hearings [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 4681, eff 8-15-94 (emergency); Added at 12 Ok Reg 2617, eff 6-26-95; Amended at
					 15 Ok Reg 2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-1 - Procedures for payment of excise tax levied on alcoholic beverages

Current through Vol. 41, No. 20, July 1, 2024
Pursuant to the authority and power granted the Oklahoma Tax
				  Commission the excise tax levied upon the sale, distribution, use or possession
				  in this State of alcoholic beverages shall be paid through monthly tax
				  reporting procedures as established by Rules of this Commission, and shall be
				  implemented and administered in accordance with the Rules of this Commission
				  establishing procedures for payment of the excise tax by a monthly reporting
				  system. [
See:
37A O.S. § 5-101]
Amended at 19 Ok Reg
				  1507, eff 5-25-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-2 - Payment or remittance of the excise tax on alcoholic beverages

Current through Vol. 41, No. 20, July 1, 2024
(a)
Liability
				of wholesaler.
The excise tax levied upon the sale, distribution, use or
				possession of alcoholic beverages in this State shall be paid on a monthly
				basis by the licensed wholesaler first possessing, selling, using,
				distributing, or in any manner dealing with alcoholic beverages in this
				State.
(b)
Liability for tax
				on stored beverages.
Any licensed distributor who causes any alcoholic
				beverages to be shipped into this State and stored as alcoholic beverages in
				transit shall be liable for any tax assessed pursuant to audit of any storage
				facility wherein all such stored merchandise is not accounted for in the total
				of the shipments to licensed wholesalers in this State and the shipments out of
				this State.
(c)
Liability of
				nonresident seller, first seller, importer.
Any holder of a nonresident
				seller or manufacturer license in possession of any alcoholic beverages shipped
				or delivered into this State shall be liable for the excise tax levied upon the
				sale, distribution, use, or possession of alcoholic beverages, in accordance
				with
OAC
710:20-3-3 and
				710:20-3-4.
Amended at 20 Ok Reg
				  2586, eff 7-11-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-3 - Monthly tax reports required

Current through Vol. 41, No. 20, July 1, 2024
(a)
General requirements.
Every licensed distributor and wholesaler
				and every bonded warehouseman who is licensed by the Oklahoma Alcoholic
				Beverage Laws Enforcement (ABLE) Commission to ship or cause to be shipped into
				this state or to sell, distribute, use, possess or in any manner deal with
				alcoholic beverages in this state, shall report monthly to the Oklahoma Tax
				Commission, all sales, distributions, receipts and shipments of all such
				alcoholic beverages in this state during the preceding month. All required
				reports must be filed electronically in the format prescribed by the Oklahoma
				Tax Commission. Each such monthly report shall include the minimum information
				required by the Oklahoma Alcoholic Beverage Control Act and any additional
				information and attachments that may be required by the prescribed tax report
				form.
(b)
Incomplete or
				insufficient reports.
Any monthly alcoholic beverage tax report form
				that does not include all information requested on the prescribed form or that
				is not duly executed and verified shall not constitute the mandatory report.
(c)
Failure to file.
In the event a complete monthly report is not filed on or before the due dates
				in accordance with
				710:20-3-4,
				of the Oklahoma Tax Commission rules, the report shall be delinquent.
				[
See:
37A O.S. §§ 5-101 et seq.]
Amended at 20 Ok Reg
				  2586, eff 7-11-03; Amended at 29 Ok Reg 519, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-4 - Due dates for timely filing of monthly tax reports and payment of alcoholic beverage excise tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Date
				due.
On or before the twentieth (20th) day of
				the calendar month immediately following the calendar month in which the
				alcoholic beverages subject to tax were sold, distributed, used, possessed or
				in any manner dealt with in this State, the monthly alcoholic beverage tax
				report and payment or remittance of the tax due shall be submitted to the
				Oklahoma Tax Commission.
(b)
Date due not a working day.
If the due date is a Saturday, Sunday,
				holiday recognized by the executive department of this State, or a date when
				the Federal Reserve Banks are closed then the due date shall be the next
				official working day for the Oklahoma Tax Commission immediately following such
				Saturday, Sunday, holiday or Federal Reserve Bank closure date.
(c)
Date mailed given effect.
Any report or payment mailed and postmarked by the United States Postal
				Service on or prior to said due date shall be considered to have been filed or
				paid on the due date.
(d)
Delinquency.
All such excise tax or monthly reports due and not
				paid or submitted to the Commission on or before such due date shall be
				delinquent.
Amended at 30 Ok Reg 1472, eff
					 7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-5 - Interest on delinquent tax

Current through Vol. 41, No. 20, July 1, 2024
If any amount of the excise tax levied on alcoholic
				  beverages is not paid or remitted before the tax becomes delinquent, as set out
				  in 710:20-3-4, interest, at the rate
				  of one and one-fourth percent (1 1/4%) per month until payment or remittance,
				  shall be calculated and collected as part of the delinquent tax.
				  [
See:
68 O.S. § 217]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-6 - Penalty on delinquent tax

Current through Vol. 41, No. 20, July 1, 2024
If any amount of the excise tax levied on alcoholic
				  beverages is not paid or remitted within thirty (30) calendar days after the
				  same became delinquent, as set out in
				  710:20-3-4, a penalty, at the
				  rate of ten percent (10%) of the total amount of such delinquent excise tax,
				  shall be calculated and collected as part of the delinquent tax.
				  [
See:
68 O.S. § 217]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-7 - Issuance of distributor or wholesaler permit

Current through Vol. 41, No. 20, July 1, 2024
The Business Tax Services Division of the Oklahoma Tax
				  Commission is authorized to issue nontransferable permits, upon the permit form
				  or forms approved by the Commission, to distributors and wholesalers who are
				  licensed by the Oklahoma Alcohol Beverage Laws Enforcement (ABLE) Commission to
				  ship or cause to be shipped into this state or to sell, distribute, use or
				  possess alcoholic beverages in the State of Oklahoma, upon receipt of the
				  following:
(1) Completed, executed and
				verified permit application form to the Business Tax Services Division from the
				applicant;
(2) Completed and
				executed Alcoholic Beverage Tax Bond from the applicant in an amount approved
				by the Commission. [
See:
37A O.S. § 5-112]
Amended at 15 Ok Reg
				  2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-8 - Cancellation of permits

Current through Vol. 41, No. 20, July 1, 2024
All alcoholic beverage distributor and wholesaler permits
				  issued shall be subject to cancellation by the Oklahoma Tax Commission after a
				  hearing.
(1) The permit holder shall
				be served notice of the date, time and place of the hearing, so that (s)he may
				appear and show cause why the permit should not be cancelled. Notice shall be
				in writing and mailed return receipt requested mail, at least ten (10) days
				prior to said hearing. Mailing this notice to the address last used by the
				permit holder for reporting purposes will satisfy notice and service
				requirements.
(2) If a holder of a
				permit becomes delinquent for a period of three (3) months or more in reporting
				or in paying any alcoholic beverage tax, any duly authorized agent of the
				Oklahoma Tax Commission may remove the permit from the premises of the tax
				reporter, taxpayer or tax remitter, without prior notice or hearing.
(3) Upon subsequent application, any permit
				cancelled or removed from the premises of the holder may be renewed, at the
				discretion of the Commission, by filing the required reports, paying the
				delinquent tax, or otherwise removing the cause of the cancellation.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-9 - Procedures for payment of identification stamp fees [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 15 Ok Reg
				  2800, eff 6-25-98; Revoked at 19 Ok Reg 1507, eff
				  5-25-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 3 - Alcoholic Beverages › Section 710:20-3-10 - Manner for affixing identification stamps upon containers of alcoholic beverages and cases of beer [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 15 Ok Reg
				  2800, eff 6-25-98; Revoked at 19 Ok Reg 1507, eff
				  5-25-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-1 - Procedures for payment of gross receipts tax on mixed beverage, caterer, hotel beverage, beer and wine, mixed beverage/caterer combination, public event, and special event license holders; definitions

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Pursuant
				to the authority and power granted to the Oklahoma Tax Commission, the excise
				tax imposed upon the total gross receipts of a holder of a mixed beverage,
				caterer, hotel beverage, beer and wine, mixed beverage/caterer combination,
				public event, or special event license issued by the ABLE Commission, shall be
				paid through monthly tax reporting procedures as established by rules of this
				Commission, and shall be implemented, administered and enforced in accordance
				with said rules. [
See:
37A O.S. §5-105]
(b)
Definitions.
The following
				words and terms, when used in this Subchapter, shall have the following
				meaning, unless the context clearly indicates otherwise:
(1)
"Alcoholic beverage"
means alcohol, spirits, beer, and wine
, as
				those terms are defined in Section 1-103 of Title 37A of the Oklahoma Statutes
and also includes every liquid or solid, patented or not, containing
				alcohol, spirits, wine or beer and capable of being consumed as a beverage by
				human beings
.
(2)
"Mixed beverages"
means one or more
				servings of a beverage composed in whole or part of an alcoholic beverage in a
				sealed or unsealed container of any legal size for consumption on the premises
				where served or sold by the holder of a mixed beverage, beer and wine, caterer,
				public event, charitable event or special event license
.
				[
See:
37A O.S. § 1-103(34)]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-2 - Designation of agent of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
The Director of the Business Tax Services Division is hereby
				  designated as the agent, servant and employee of the Oklahoma Tax Commission
				  for the following purposes:
(1)
				Issuance of mixed beverage tax permits;
(2) Cancellation of mixed beverage tax
				permits upon delinquency in reporting or paying the gross receipts tax or sales
				tax;
(3) Temporary suspension of
				mixed beverage tax permits upon revocation or suspension of the mixed beverage,
				caterer, hotel beverage, public event, or special events licenses issued by the
				ABLE Commission;
(4) Establishing
				amounts of required bonds; and,
(5)
				Seizure of containers or cases of alcoholic beverages declared to be
				contraband.
Amended at 15 Ok Reg
				  2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-3 - Monthly tax reports for gross receipts tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
General requirements.
Every
				mixed beverage tax permit holder or any person transacting business subject to
				the gross receipts tax upon the sale, preparation or service of mixed
				beverages, shall report monthly, for each place or location of business, to the
				Oklahoma Tax Commission, all gross receipts for the month for the sale,
				preparation or service of mixed beverages and for the privilege of admission to
				the place or location of business, which entitle a person to complimentary or
				discounted mixed beverages, on verified tax report forms as prescribed by the
				Oklahoma Tax Commission. Each such monthly report shall include the minimum
				information required by 37A O.S. § 5-135 and any additional information
				and attachments as may be required by the prescribed tax report form.
(b)
Incomplete or insufficient
				reports.
Any monthly gross receipts tax report that does not include all
				information requested on the prescribed form or that is not executed and
				verified shall not constitute the mandatory report.
(c)
Failure to file.
In the
				event a complete monthly report is not filed on or before the due dates in
				accordance with
				710:20-5-6,
				the report shall be delinquent.
Amended at 15 Ok Reg
				  2800, eff 6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-4 - Calculation of gross receipts tax for mixed beverage transactions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Advertised price; admission charge.
The advertised price of a
				mixed beverage may be the sum of the total retail sale price and the gross
				receipts tax levied thereon. Admission charges to a mixed beverage
				establishment which entitle a person to complimentary mixed beverages or
				discounted prices for mixed beverages are subject to the gross receipts
				tax.
(b)
Records.
Mixed beverage permittees shall maintain records of the total retail prices of
				all drinks and the gross receipts tax shall be calculated on the individual
				total retail price of each drink and may be added thereto to form the
				advertised price.
(c)
Calculation of tax.
(1) A mixed
				beverage tax permit holder shall report the following:
(A) The total amount received for mixed
				beverages sold, prepared or served at the total retail price;
(B) The total retail value, computed at the
				total retail price, of all mixed beverages sold, prepared or served either upon
				a discounted or complimentary basis;
(C) The total amount received for ice or
				nonalcoholic beverages sold, prepared, or served for the purpose of being mixed
				with alcoholic beverages and consumed on the premises where the sale,
				preparation, or service of mixed beverages occurs; and
(D) The total gross amount received as
				admission charges which entitle a person to complimentary mixed beverages or
				discounted prices for mixed beverages.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-5 - Liability of mixed beverage tax permit holder for gross receipts tax upon admission charges

Current through Vol. 41, No. 20, July 1, 2024
(a) On and after
				June 29, 1987, the Gross Receipts Tax shall apply to any charges for admission
				to a Mixed Beverage establishment which entitle a person to complimentary or
				discounted Mixed Beverages. Such admission charges shall be subject to the
				Gross Receipts Tax whether:
(1) Expressly
				stated or advertised by the Mixed Beverage Permit holder that such charges are
				an entitlement to complimentary or discounted drinks;
(2) Lower prices than can reasonably be
				expected without an admission charge are established for a limited or
				indefinite period, and the permit holder is enabled to maintain lower prices
				due to an admission charge;
(3) A
				permit holder maintains that lower prices, made possible by an admission
				charge, are actually normal prices;
(4) An admission charge enables the permit
				holder to set lower prices at any date before or after the admission charge was
				established; or
(5) A permit holder
				represents that an admission charge is for some other purpose than to offset
				mixed beverage prices if the admission charge in fact enables him to maintain
				lower prices or allow complimentary drinks to the individual paying such
				admission charge or toanother individual or class of individuals.
(6) It shall be deemed by the Tax Commission
				that for the purposes of this rule that a gross profit ratio of less than 350%
				(3 1/2 times cost) shall be considered a lower price than can reasonably be
				expected without an admission charge. Exceptions to this requirement are
				"Specials" which are reduced in price for a minimum of seven calendar days as
				provided for by statute.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-6 - Due dates for timely filing of monthly tax reports and paying gross receipts tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Date
				due.
On or before the twentieth (20) day of the calendar month
				immediately following the calendar month in which the mixed beverages were
				sold, prepared or served, the monthly gross receipts tax report and payment of
				the tax due shall be submitted to the Oklahoma Tax Commission.
(b)
Date due not a working day.
If the due date is a Saturday, Sunday, a holiday recognized by the executive
				department of this State, or a date when the Federal Reserve Banks are closed
				then the due date shall be the next official working day for the Oklahoma Tax
				Commission immediately following the Saturday, Sunday, holiday or Federal
				Reserve bank closure date.
(c)
Date mailed given effect.
Any report or payment mailed and
				postmarked by the United States Postal Service on or prior to the due date
				shall be considered to have been filed or paid on the due date.
(d)
Delinquency.
All such gross
				receipts tax or monthly reports due and not paid or submitted to the Commission
				on or before the due date shall be delinquent. [
See:
37A O.S.
				§ 5-135]
Amended at 15 Ok Reg
				  2800, eff 6-25-98; Amended at 23 Ok Reg 2813, eff 6-25-06; Amended at 29 Ok Reg
				  519, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-7 - Records requirements

Current through Vol. 41, No. 20, July 1, 2024
(a)
Required records.
Every mixed beverage tax permit holder shall
				keep and maintain, for a period of at least three (3) years, records and
				information on all alcoholic beverages purchased or received, and sold or
				otherwise disposed of, as follows:
(1) copies
				of all invoices of purchases or receipts of alcoholic beverages ;
(2) all cash register records and
				receipts;
(3) copies of all lists
				of prices charged for the sale, preparation or service of alcoholic beverages
				by brand name or category or type of mixed alcoholic beverage;
(4) dates of changes, either increase or
				decrease, in any price for any sale, preparation or service of any mixed
				beverage;
(5) dates of additions
				and deletions of items from the price list of mixed beverages; and
(6) records of daily admissions and admission
				charges. [
See:
37A O.S. §§ 5-105 and 5-120;
				710:20-5-5
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 20 - Alcohol and Mixed Beverages › Subchapter 5 - Mixed Beverages › Section 710:20-5-9 - Commission may require security from vendor

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
To
				assure payment of any mixed beverage tax due, the Commission shall require that
				sufficient security be deposited with the Commission. Security may be in the
				form of:
(1) A corporate surety bond,
				furnished by a surety licensed to do business in Oklahoma;
(2) A certificate of deposit issued by a bank
				or financial institution, issued to the "taxpayer
OR
the Oklahoma
				Tax Commission";
(3) Cash;
				or,
(4) Any other form agreed upon
				by the Commission and person liable for remitting the tax.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-1 - Purpose [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 9 Ok Reg 2149,
				  eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-2 - Definitions [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
				  2149, eff 6-12-92; Added at 10 Ok Reg 3835, eff
				  7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-3 - Registration generally required [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301, eff 7-8-91 (emergency) ; Added at
					 9 Ok Reg 2149, eff 6-12-92 ; Amended at 30 Ok Reg 1473, eff
					 7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-4 - Registration year [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-5 - Registration may be prorated; proration periods [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-6 - Registration and title [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-7 - Fee for certificate of title [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-8 - Display of permanent number and registration decal [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01; Amended at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-9 - Assignment of new boat or motor to be notarized [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-10 - Title transfers; time limitation [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-11 - Annual renewal of registration [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Revoked at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-12 - Vessels registered with U.S. Coast Guard [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-13 - John boats [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-14 - Fees and penalties [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-15 - Military personnel [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 11 Ok
				  Reg 3487, eff 6-26-94; Amended at 18 Ok Reg 1327, eff
				  5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-16 - Rental fleets of houseboats [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-17 - State-owned boats or motors [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01; Amended at 23 Ok Reg 2814, eff
				  6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-18 - Boy Scouts, Girl Scouts, and Campfire Girls [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Revoked at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-19 - Out-of-state and foreign registered boats and motors [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Revoked at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-20 - Theft of boat or outboard motor; defective boat or outboard motor [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-21 - Liens [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 10 Ok
				  Reg 3835, eff 7-12-93; Amended at 18 Ok Reg 1327, eff 5-11-01; Amended at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:22-1-22 - Commercial canoes [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 3 - Dealers [Transferred] › Section 710:22-3-1 - Boats or motors in dealer's possession; demonstration permits; contest participation [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 22 Ok
				  Reg 1528, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 3 - Dealers [Transferred] › Section 710:22-3-2 - Boat or motor purchased with out-of-state title [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 3 - Dealers [Transferred] › Section 710:22-3-3 - Tax stamp required upon sale of boat or motor [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 3 - Dealers [Transferred] › Section 710:22-3-4 - Tax stamp required upon assignment to another dealer [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-1 - General provisions [AMENDED AND RENUMBERED TO 710:22-7-4]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended and
				  renumbered to 710:22-7-4 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-2 - New boats and/or motors bought in Oklahoma or out-of-state [AMENDED AND RENUMBERED TO 710:22-7-5]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 17 Ok
				  Reg 2159, eff 6-11-00; Amended at 18 Ok Reg 1327, eff 5-11-01; Amended and
				  renumbered to 710:22-7-5 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-3 - Used boats and/or motors bought in Oklahoma [AMENDED AND RENUMBERED TO 710:22-7-6]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 17 Ok
				  Reg 2159, eff 6-11-00; Amended and renumbered to 710:22-7-6 at 24 Ok Reg 2353,
				  eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-4 - Used boats and/or motors bought out-of-state [AMENDED AND RENUMBERED TO 710:22-7-7]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 17 Ok
				  Reg 2159, eff 6-11-00; Amended at 18 Ok Reg 1327, eff 5-11-01; Amended and
				  renumbered to 710:22-7-7 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-5 - Boats and/or motors brought in from out-of-state [AMENDED AND RENUMBERED TO 710:22-7-8]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended and
				  renumbered to 710:22-7-8 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-6 - Homemade boats and boats or motors without HIN or serial numbers [AMENDED AND RENUMBERED TO 710:22-7-10]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 10 Ok
				  Reg 3835, eff 7-12-93; Amended at 18 Ok Reg 1327, eff 5-11-01; Amended and
				  renumbered to 710:22-7-10 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-7 - Renewal of registration [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Revoked at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-8 - Registration fees [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 22 Ok
				  Reg 1528, eff 6-11-05; Amended at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-9 - Registration decals [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 17 Ok Reg 2159,
				  eff 6-11-00; Amended at 21 Ok Reg 1128, eff 5-13-04; Amended at 22 Ok Reg 1528,
				  eff 6-11-05; Amended at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-10 - Tribal vessel registration information integration [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 267,
				  eff 11-12-08 (emergency); Added at 26 Ok Reg 2328, eff
				  6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 5 - Procedures for Registration [Transferred] › Section 710:22-5-11 - Registration renewal notification [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 933,
				  eff 6-1-11; Added at 29 Ok Reg 522, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-1 - Application for transfers [AMENDED AND RENUMBERED TO 710:22-7-11]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 10 Ok
				  Reg 3835, eff 7-12-93; Amended at 17 Ok Reg 2159, eff 6-11-00; Amended at 18 Ok
				  Reg 1327, eff 5-11-01; Amended and renumbered to 710:22-7-11 at 24 Ok Reg 2353,
				  eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-2 - Application for duplicate title [AMENDED AND RENUMBERED TO 710:22-7-12]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 10 Ok
				  Reg 3835, eff 7-12-93; Amended at 18 Ok Reg 1327, eff 5-11-01; Amended and
				  renumbered to 710:22-7-12 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-3 - Repossessions [AMENDED AND RENUMBERED TO 710:22-7-13]

Current through Vol. 41, No. 20, July 1, 2024
Added at 17 Ok Reg 2159,
				  eff 6-11-00; Amended and renumbered to 710:22-7-13 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-4 - General provisions [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-1 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-5 - New boats or outboard motors purchased in Oklahoma or out-of-state [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-2 at 24 Ok Reg 2353, eff 6-25-07; Amended at 25 Ok Reg 2035, eff
				  7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-6 - Used (previously unregistered) boats or outboard motors purchased in Oklahoma [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-3 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-7 - Used boats and/or outboard motors entering from another titling and/or registering state [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-4 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-8 - Used outboard motors entering from a non-titling and non-registering state [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-5 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-9 - Ownership Affidavit [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 24 Ok Reg 2353,
				  eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-10 - Homemade boats and boats or outboard motors without hull identification or serial numbers [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-5-6 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-11 - Application for transfers of title [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-7-1 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-12 - Application for replacement title [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-7-2 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-13 - Repossessions [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended and renumbered
				  from 710:22-7-3 at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 7 - Titles [Transferred] › Section 710:22-7-14 - Abandoned vessels or outboard motors [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 2328,
				  eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 9 - Excise tax [Transferred] › Section 710:22-9-1 - General provisions [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok
				  Reg 1327, eff 5-11-01; Amended at 24 Ok Reg 2353, eff
				  6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 11 - Penalties [Transferred] › Section 710:22-11-1 - Penalty on original registration [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 11 - Penalties [Transferred] › Section 710:22-11-2 - Penalty on renewal registration [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 11 - Penalties [Transferred] › Section 710:22-11-3 - Penalty on excise [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff
				  6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 22 - Boats and Motors [Transferred] › Subchapter 13 - Affidavits and Forms [Revoked] › Section 710:22-13-1 - Frequently used forms and procedures generally [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg 3301,
				  eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 10 Ok
				  Reg 3835, eff 7-12-93; Amended at 18 Ok Reg 1327, eff 5-11-01; Revoked at 24 Ok
				  Reg 2353, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				§§
								250.1
				et seq., and to facilitate the administration, enforcement, and collection of
				the levies enacted by the Oklahoma Legislature with respect to the Oklahoma
				Charity Games Act.
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff
				6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 23 - Charity Games Tax › Section 710:23-1-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Chapter,
				shall have the following meaning, unless the context clearly indicates
				otherwise:
"ABLE"
means the Alcoholic Beverage Laws
				Enforcement Commission.
"Act"
means the Oklahoma Charity Games Act, 3A
				O.S. § 401 et seq.
"Commission"
means the Oklahoma Tax
				Commission.
"Conforming bingo faces"
means bingo faces with
				the word "Oklahoma" and outline of the state of Oklahoma printed
				thereon.
"Defaulting organization"
means any licensed
				entity that has failed to pay to the distributor the tax required by the
				Act.
"Dual license holder"
means any entity licensed as
				both a distributor and manufacturer under the Act.
"Exempt entity"
or
"exempt
				organization"
means an organization specifically designated as exempt by
				the terms of Section 405 of the Oklahoma Charity Games Act, 3A O.S. § 401,
				et seq.
"Licensed distributor"
means a distributor of
				charity game equipment as defined under the Act, licensed by the Oklahoma ABLE
				Commission.
"Licensed manufacturer"
means a manufacturer of
				charity game equipment as defined under the Act, licensed by the Oklahoma ABLE
				Commission.
"Veterans' organization"
means an organization
				whose members consist primarily of past or present members of the United States
				armed forces, where the organization is
exempt from taxation pursuant
				to the provisions of paragraph (4), (7), (8), (10) or (19) of subsection (c) of
				Section 501 of the United States Internal Revenue Code of 1986, as amended,
				26 U.S.C.,
				Section 501(c) et
				seq.
[
See:
3A O.S. § 421(D)]
Added at 10 Ok Reg 4489,
				eff 8-10-93 (emergency); Added at 11 Ok Reg 3489, eff 6-26-94; Amended at 11 Ok
				Reg 4685, eff 8-15-94 (emergency); Amended at 12 Ok Reg 2621, eff 6-26-95;
				Amended at 15 Ok Reg 2410, eff 6-11-98; Amended at 16 Ok Reg 2643, eff 6-25-99;
				Amended at 22 Ok Reg 1529, eff 6-11-05