reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 11 - ADMINISTRATIVE HEARINGS [Revoked] › Section 710:95-7-100 - Administrative rules and procedures for conducting hearings on protests, denials, suspensions or revocations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-8
					 and 710:95-7-9 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93 (emergency); Added
					 at 10 Ok Reg 4123, eff 7-26-93; Revoked at 10 Ok Reg 4395, eff 7-26-93
					 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 9 - Professional Licensing Compliance Review › Section 710:95-9-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §
									250 et
				  seq, and to facilitate the implementation, administration, and enforcement of
				  Section
				  238.1
				  of Title 68 of the Oklahoma Statutes, which specifically requires that the
				  Oklahoma Tax Commission adopt rules implementing a procedure to determine that
				  each person holding a professional license from the State of Oklahoma is in
				  compliance with state income tax laws.
Added at 18 Ok Reg 895,
				  eff 2-23-01 through 9-1-01 (emergency)1; Added at 19
				  Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg
				  1883)2
1The emergency action enacting
				  this new Section was effective from 2-23-01 through 9-1-01, as designated by
				  the issuing agency in the emergency action. The agency later enacted a
				  permanent rule at this number (710:95-9-1) on 5-25-02. Therefore, this Section
				  was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency
				  action) until 5-25-02 (the effective date of the permanent action). For the
				  official text of the emergency rule that was effective from 2-23-01 through
				  9-1-01, see 18 Ok Reg 895.
2The correction published at
				  19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent
				  actions at this number (710:95-9-1). Since the agency designated that the
				  emergency rule was effective "through 9-1-01," this Section was not effective
				  from 9-2-01 until 5-25-02, instead of from 9-1-01 until
				  5-25-02.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 9 - Professional Licensing Compliance Review › Section 710:95-9-3 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Information to be provided.
Each licensing entity shall provide to
				the Commission a list of all its licensees, along with social security numbers
				and other identifying information that may be required by the Commission. The
				list, in the form of a complete renewal file, should be provided to the
				Commission the month following the license renewal cycle. [
See:
68
				O.S. § 238.1(B)]
(b)
Requisite lead time and format.
Every licensing entity shall
				provide the information described in (a) of this Section in a timely manner, so
				there is a minimum of six months lead time within which to research and resolve
				any compliance issues with licensees. [
See:
68 O.S. §
				238.1(B)]
(c)
Contact
				information.
The Commission's Professional Licensing Compliance Unit can
				be reached by phone at (405) 522-6800.
Added at 18 Ok Reg 895,
				  eff 2-23-01 through 9-1-01 (emergency)1; Added at 19
				  Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg
				  1883)2; Amended at 28 Ok Reg 971, eff
				  6-1-11
1The emergency action enacting
				  this new Section was effective from 2-23-01 through 9-1-01, as designated by
				  the issuing agency in the emergency action. The agency later enacted a
				  permanent rule at this number (710:95-9-3) on 5-25-02. Therefore, this Section
				  was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency
				  action) until 5-25-02 (the effective date of the permanent action). For the
				  official text of the emergency rule that was effective from 2-23-01 through
				  9-1-01, see 18 Ok Reg 895.
2The correction published at
				  19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent
				  actions at this number (710:95-9-3). Since the agency designated that the
				  emergency rule was effective "through 9-1-01," this Section was not effective
				  from 9-2-01 until 5-25-02, instead of from 9-1-01 until
				  5-25-02.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 9 - Professional Licensing Compliance Review › Section 710:95-9-4 - Procedure for review of status and notification to licensee

Current through Vol. 41, No. 20, July 1, 2024
(a)
Review
				and notification to licensee.
Information from each licensing entity
				shall be reviewed to determine those licensees for whom compliance cannot be
				confirmed. Each licensee shall be notified, by letter mailed to the address
				provided by the professional licensing entity, that Commission records indicate
				non-compliance with the Oklahoma Income Tax laws. The licensee will be informed
				that the professional license will not be renewed until the licensee is
				determined to be in compliance by the Commission. The Notice shall include a
				statement of the amount of any tax, penalty, and interest due, or a list of tax
				years for which income tax returns have not been filed, or both, in applicable
				cases. The notice shall also provide information regarding the rights of the
				licensee and what procedures must be followed in order to come into compliance
				with the income tax laws.
(b)
Compliance assistance.
The Commission shall make every reasonable
				effort to assist non-compliant licensees to attain compliance status within six
				(6) months from the date of notification.
Added at 18 Ok Reg 895,
				  eff 2-23-01 through 9-1-01 (emergency)1; Added at 19
				  Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg
				  1883)2
1The emergency action enacting
				  this new Section was effective from 2-23-01 through 9-1-01, as designated by
				  the issuing agency in the emergency action. The agency later enacted a
				  permanent rule at this number (710:95-9-4) on 5-25-02. Therefore, this Section
				  was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency
				  action) until 5-25-02 (the effective date of the permanent action). For the
				  official text of the emergency rule that was effective from 2-23-01 through
				  9-1-01, see 18 Ok Reg 895.
2The correction published at
				  19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent
				  actions at this number (710:95-9-4). Since the agency designated that the
				  emergency rule was effective "through 9-1-01," this Section was not effective
				  from 9-2-01 until 5-25-02, instead of from 9-1-01 until
				  5-25-02.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 9 - Professional Licensing Compliance Review › Section 710:95-9-5 - Procedure for notification of status to licensing entity

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notification of noncompliance to
				licensing entity.
The Commission shall notify the licensing entity and
				the licensee's license shall not be renewed if:
(1) A licensee has been notified of
				noncompliance pursuant to Section
				710:95-9-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the licensee has failed to respond to the notice;
(2) A licensee has been notified of
				noncompliance pursuant to Section
				710:95-9-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the licensee has failed to come into compliance with the income tax laws of
				this state after an assessment has become final; or,
(3) A licensee has been notified of
				noncompliance pursuant to Section
				710:95-9-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the licensee has failed to come into compliance with the income tax laws of
				this state and the Commission determines that every reasonable effort has been
				made to assist the licensee to come into compliance.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 11 - State Employees Compliance Review › Section 710:95-11-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §
									250 et
				  seq, and to facilitate the implementation, administration, and enforcement of
				  Section
				  238.2
				  of Title 68 of the Oklahoma Statutes, which specifically requires that the
				  Oklahoma Tax Commission adopt rules implementing provisions to determine that
				  all employees of the State of Oklahoma are in compliance with state income tax
				  laws.
Added at 21 Ok Reg 1147,
				  eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 11 - State Employees Compliance Review › Section 710:95-11-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to terms defined in Section
				  238.2(G)
				  of Title 68 of the Oklahoma Statutes, the following words and terms, when used
				  in this Subchapter, shall have the following meaning, unless the context
				  clearly indicates otherwise:
"Appointing authority"
means the chief
				  administrative officer of a state agency.
"Employee" or "state employee"
means an appointed officer or employee of a state agency. However, the term
"employee"
or
"state employee"
does not include an
				  elected official, or an employee of a local governmental entity. [68 O.S.
				  §
									238.2(G)(2)
				  ]
"In compliance"
with state income tax laws means
				  that all income tax filing obligations have been met, and balances due have
				  been paid in full. For purposes of this Subchapter, in the case of a state
				  employee with an outstanding obligation upon initial review,
"in
				  compliance"
includes the following situations:
(A) The state employee has filed all reports due and entered
				  into a payment program with the Commission for the taxes due;
(B) The state employee has provided documentation that the
				  employee is currently participating in a payment plan and is current in all
				  payments; or,
(C) The state employee has a pending request for relief
				  before the Commission, or has been determined to be an "innocent spouse" with
				  regard to an outstanding obligation, pursuant to
				  710:50-3-60
				  through
				  710:50-3-65.
				  [
See:
68 O.S. §
									238.2(D)
				  ]
"State agency"
means any office, department,
				  board, commission, or institution of the executive, legislative, or judicial
				  branch of state government.
"Tax Commission"
means the Oklahoma Tax
				  Commission.
Added at 21 Ok Reg 1147,
				  eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 11 - State Employees Compliance Review › Section 710:95-11-3 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Information to be provided.
The Oklahoma Office of Management and
				Enterprise Services shall provide to the Tax Commission a list of all state
				employees, along with social security numbers and other identifying information
				that may be required by the Commission. The list should be provided to the
				Commission not later than August 1 of each year and shall include all employees
				of the state as of the preceding July 1. [
See:
68 O.S. §
				238.2(B)]
(b)
Contact
				information.
The Commission's State Employee Compliance Unit can be
				reached by phone at (405) 522-6800.
Added at 21 Ok Reg 1147,
				  eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 11 - State Employees Compliance Review › Section 710:95-11-4 - Procedure for review of status and notification to state employee

Current through Vol. 41, No. 20, July 1, 2024
(a)
Review
				and notification to state employee.
Information from the Oklahoma Office
				of Management and Enterprise Services shall be reviewed to determine those
				state employees for whom compliance cannot be confirmed. Each state employee
				for whom compliance cannot be confirmed shall be notified, no later than
				November 1 of each year, in a letter mailed to the address provided by the
				Oklahoma Office of Management and Enterprise Services, that Commission records
				indicate non-compliance with the Oklahoma income tax laws. The state employee
				will be informed that the employee will be subject to disciplinary action by
				the appointing authority unless the state employee is determined to be in
				compliance by the Commission. The notice shall include a statement of the
				reasons the taxpayer is considered to be out of compliance with the Oklahoma
				income tax laws, the amount of any tax, penalty, and interest due, or a list of
				tax years for which income tax returns have not been filed, or both, in
				applicable cases. The notice shall also provide information regarding the
				rights of the employee and what procedures must be followed in order to come
				into compliance with the income tax laws.
(b)
Compliance assistance.
The
				Commission shall make every reasonable effort to assist non-compliant state
				employees to attain compliance status within six (6) months from the date of
				notification.
Added at 21 Ok Reg 1147,
				  eff 5-13-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 11 - State Employees Compliance Review › Section 710:95-11-5 - Procedure for notification of status to appointing authority

Current through Vol. 41, No. 20, July 1, 2024
(a)
Notification of noncompliance to appointing authority.
The
				Commission shall notify the appointing authority of each state agency of
				noncompliance of a state employee if:
(1) An
				employee has been notified of noncompliance pursuant to Section
				710:95-11-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the employee has failed to respond to the notice;
(2) An employee has been notified of
				noncompliance pursuant to Section
				710:95-11-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the employee has failed to come into compliance with the income tax laws of
				this state after an assessment has become final; or,
(3) An employee has been notified of
				noncompliance pursuant to Section
				710:95-11-4(a),
				and, after a period of six (6) months from the date of that notice has elapsed,
				the employee has failed to come into compliance with the income tax laws of
				this state and the Commission determines that every reasonable effort has been
				made to assist the employee to come into compliance.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 13 - Out-Of-State Attorney Registration [Revoked] › Section 710:95-13-1 - Out-of-State Attorney Registration [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 22 Ok Reg
				  295, eff 11-4-04 (emergency); Amended at 22 Ok Reg 1592, eff 6-11-05; Revoked
				  at 23 Ok Reg 2874, eff 6-25-06
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter 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
				  taxes and other levies enacted by the Oklahoma Legislature with respect to the
Drug Money Laundering and Wire Transmitter Act.
[63 O.S.
				  §§
									2-503.1a
				  et seq.]
Added at 27 Ok Reg 2361,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Bill payment service"
means an operator of a
				  payment system acting in a third party capacity, to the extent that it provides
				  processing, clearing, settlement, or other similar services between persons and
				  businesses for a traceable debt of a good or service in connection with wire
				  transfers, credit card transactions, debit card transactions, stored value
				  transactions, automated clearinghouse transfers, or other similar funds
				  transfers or transactions.
"Bureau"
means Oklahoma State Bureau of
				  Narcotics and Dangerous Drugs Control.
"Commission"
means the Oklahoma Tax
				  Commission.
"Delegate"
means a person a licensee designates
				  to provide money services on behalf of the licensee.
"Licensee"
means a person licensed under the
				  Oklahoma Financial Transaction Reporting Act, Title 6 O.S. §
									1511. A licensee is a
				  "supplier" or "money transmitter" under section 2 of the Oklahoma Financial
				  Transaction Reporting Act.
"Money transmitter or wire transmitter business"
means a licensee or delegate or someone otherwise required to be licensed who
				  engages in this State in the business of:
(A) facilitating money transmissions;
(B) selling or issuing payment instruments for a fee,
				  commission or other benefit;
(C) receiving money for transmission or transmitting money
				  within in the United States or to locations abroad by any and all means,
				  including but not limited to payment instrument, wire, facsimile, electronic
				  transfer, or otherwise for a fee, commission or other benefit; or
(D) receiving money from obligors for the purpose of paying
				  obligors' bills, invoices or accounts for a fee, commission or other benefit
				  paid by the obligor.
Added at 27 Ok Reg 2361,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-3 - Wire transmitter fee

Current through Vol. 41, No. 20, July 1, 2024
(a)
Applicability of the fee.
Beginning July 1, 2009, there is a fee
				levied against licensees by the Drug Money Laundering and Wire Transmitter Act
				on each money transmission transaction initiated at a location of any licensee
				or its delegate of a money transmitter or wire transmitter business.
				[
See
: 63 O.S. §
									2-503.1j
				]
(b)
Amounts.
The fee
				shall be assessed on the amount of the money transmission, exclusive of fees
				and costs. The amount of the fee shall be determined as follows:
(1) For each transaction not in excess of
				Five Hundred Dollars ($500.00), the fee is Five Dollars ($5.00).
(2) For each transaction in excess of Five
				Hundred ($500.00), the fee is Five Dollars ($5.00) plus one percent (1%) of the
				amount in excess of Five Hundred Dollars ($500.00).
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-4 - Transactions to which the fee is not applicable

Current through Vol. 41, No. 20, July 1, 2024
(a)
Bill payment services.
Transactions between individuals and businesses, registered with the Secretary
				of State of Oklahoma or another State in the United States, or utility
				companies licensed by the Oklahoma Corporation Commission, through a bill
				payment service which the money being transferred is for a good or service not
				otherwise prohibited by State or Federal statute for a traceable debt are not
				subject to the wire transaction fee.
(b)
Origination of transfers.
Only transactions originating from Oklahoma are subject to the wire transaction
				fee.
(c)
Credit or debit card
				transfers.
Internet and telephone transfers conducted through a debit
				card, credit card or ACH transfer are not subject to the wire transaction
				fee.
(d)
Exempt
				entities.
Entities otherwise exempted from Money Service Business
				Licensing pursuant to the Oklahoma Financial Transaction Reporting Act are not
				subject to the wire transaction fee.
(e)
Prepaid debit cards and stored
				value cards.
The sale and servicing of prepaid debit cards and stored
				value cards are not subject to the wire transaction fee.
(f)
Money orders.
The sale of
				money orders is not subject to the wire transaction fee.
(g)
Check cashing.
Check cashing
				transactions and deferred presentment transactions are not subject to the wire
				transaction fee.
Added at 27 Ok Reg 2361,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-5 - Compliance

Current through Vol. 41, No. 20, July 1, 2024
If a licensee fails to file reports or remit the wire
				  transaction fee, the Commission may suspend the license of the licensee and its
				  delegates. Notification of the suspension shall be sent to the State Banking
				  Commissioner and the Director of the Bureau, and the State Banking Commissioner
				  may make a claim against the surety bond of the licensee. The licensee and its
				  delegates may not reapply for a license until all required reports have been
				  filed and all required fee amounts have been remitted. [
See
: 63
				  O.S. §
									2-503.1j(E)
				  and (F) ]
Added at 27 Ok Reg 2361,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 15 - Wire Transmitter Fee › Section 710:95-15-6 - Conflict of law

Current through Vol. 41, No. 20, July 1, 2024
In the event of a conflict in the definitions pursuant to
				  these rules, the intent of the Drug Money Laundering and Wire Transmitter Act
				  and associated language shall prevail, followed by the Financial Transaction
				  Reporting Act.
Added at 27 Ok Reg 2361,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter 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 prepaid wireless fee under the Oklahoma Statutes.
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-5 - Fees, reports, payments and penalties

Current through Vol. 41, No. 20, July 1, 2024
(a)
9-1-1 wireless telephone fee
				imposition.
Beginning January 1, 2017, a seventy-five cent [$0.75] 9-1-1
				wireless telephone fee is imposed:
(1)
				Monthly on each wireless telephone connection and other communication device or
				service connection with the ability to dial 9-1-1 for emergency
				calls;
(2) Monthly on each service
				that is enabled by Voice over Internet Protocol (VoIP) or Internet Protocol
				(IP) with the ability to dial 9-1-1 for emergency calls; and
(3) On each prepaid wireless retail
				transaction occurring in this state.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-7 - Due date that falls on Saturday, Sunday or holiday

Current through Vol. 41, No. 20, July 1, 2024
If a due date of a 9-1-1 wireless telephone fee report falls
				  on Saturday, Sunday, holiday, or a date when the Federal Reserve Banks are
				  closed, such due date shall be considered to be the next business
				  day.
Added at 28 Ok Reg 971,
				  eff 6-1-11; Amended at 29 Ok Reg 1478, eff
				  6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-9 - Contents of monthly prepaid wireless fee report

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Every
				seller of prepaid wireless telecommunications service, wireless service
				providers and Voice over Internet Protocol providers shall file a monthly
				report for sales made the preceding month stating the name of the seller,
				address, telephone number, federal employer identification number (FEIN) or
				social security number (SSN), account number of the business and the period
				(month and year) covered by the report. In addition, the report shall disclose
				the following:
(1) Total number of retail
				transactions for prepaid wireless telecommunications.
(2) Amount of resulting 9-1-1 wireless
				telephone fees.
(3) Amount of
				seller's retention outlined in subsection (b), if applicable.
(4) Total number of VoIP
				Connections.
(5) Total number of
				Wireless Connections.
(6) Amount of
				resulting 9-1-1 telephone fees.
(7)
				Amount of seller's retention outlined in subsection (b), if
				applicable.
(8) The balance of fees
				due less any retention amount allowed, as described in (b) of this Section.
(A) The return should show the amount of
				interest (if any) that is due.
(B)
				The return should show the amount of penalty (if any) that is due.
(9) Such other reasonable
				information as the Tax Commission may require.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-10 - Record maintenance for wireless and VoIP service providers

Current through Vol. 41, No. 20, July 1, 2024
The wireless service provider or VoIP provider must maintain
				  records of the amount of 9-1-1 telephone fees collected in accordance with the
				  provisions of this subchapter for a period of three (3) years from the time the
				  fee is collected.
Reserved at 28 Ok Reg
				  971, eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-11 - Registrants must file a return for every reporting period

Current through Vol. 41, No. 20, July 1, 2024
Sellers making retail sales of prepaid wireless
				  telecommunications services, wireless service providers and Voice over Internet
				  Protocol providers must file a return for each reporting period,
				  notwithstanding the fact that, during one or more of such reporting periods,
				  there is no item sold subject to the 9-1-1 telephone fee. On the return for
				  such a reporting period, the taxpayer should indicate that no transactions
				  subject to the fee were made and that no fees are due.
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-13 - Records required to document resale transactions

Current through Vol. 41, No. 20, July 1, 2024
Where the nature of the seller's business is such that a
				  portion or all of its sales of prepaid wireless telecommunications services are
				  for resale, the records that must be kept to document the resale nature of the
				  transaction are as follows:
(1) The
				name and address of the customer,
(2) The date of the transaction,
(3) The number of prepaid wireless services
				purchased for resale,
(4) A copy of
				the purchaser's resale number issued by the Tax Commission along with a written
				statement signed by a person authorized to bind the business that it is in the
				business of reselling the items being purchased, and that the items being
				purchased are for resale. The certification may be made in the manner set forth
				in
OAC
710:65-13-200(a)(1),
				and
(5) Such other information as
				may be necessary to establish the nontaxable character of such
				transactions.
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 17 - Prepaid Wireless Fee › Section 710:95-17-15 - Sourcing retail purchases of prepaid wireless telecommunications service

Current through Vol. 41, No. 20, July 1, 2024
Retail purchases of prepaid wireless telecommunications
				  services shall be sourced as follows:
(1) A retail transaction that is effected in
				person by a consumer at a business location of the seller shall be treated as
				occurring in this state if that business location is in this state.
(2)
When the retail transaction does
				not occur at a business location of the seller, the retail transaction is
				sourced to the location where receipt by the consumer, or the consumer's donee,
				designated as such by the consumer, occurs, including the location indicated by
				instructions for delivery to the consumer or donee, known to the
				seller;
(3)
When
				the provisions of paragraph
2
of this subsection do not apply,
				the sale is sourced to the location indicated by an address for the consumer
				that is available from the business records of the seller that are maintained
				in the ordinary course of the seller's business when use of this address does
				not constitute bad faith;
(4)
When the provisions of
				paragraphs
(2)
and 3
of this subsection do
				not apply, the sale is sourced to the location indicated by an address for
				consumer obtained during the consummation of the sale, including the address of
				a consumer's payment instrument, if no other address is available, when use of
				this address does not constitute bad faith; and
(5)
When none of the previous rules
				of paragraphs (1), (2), (3),
and (4)
of this subsection apply,
				including the circumstance in which the seller is without sufficient
				information to apply the previous rules, then the location will be determined
				by the address from which the service was provided, disregarding for these
				purposes any location that merely provided the digital transfer of the product
				sold. If the seller knows the mobile telephone number, the location will be
				that which is associated with the mobile telephone number.
[ 63 O.S.
				§
									2865(B)
				]
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-3 - General provisions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-4 - Filing requirements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-5 - Tax rate [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-6 - Tax credit [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11; Amended at 29 Ok Reg 1478, eff
				  6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-7 - Special provisions for combined / consolidated filers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11; Amended at 29 Ok Reg 1478, eff
				  6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 19 - Business Activity Tax [Revoked] › Section 710:95-19-8 - Apportionment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 971,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedure Act, 75
				  O.S. §§
									250.1
				  et seq. and to facilitate the administration, allocation and payment of tax
				  incentives pursuant to the Oklahoma Quality Event Incentives
				  Act.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-3 - Quality event requirements, limitations and eligibility

Current through Vol. 41, No. 20, July 1, 2024
(a)
Designation of quality event.
For purposes of this Subchapter a
				host community can designate a quality event pursuant to the adoption by the
				governing body of the host community an ordinance or resolution which must
				contain designation of the following:
(1) The
				dates during which a quality event will be hosted; and
(2) The type of expenses eligible for payment
				through distribution of captured revenues to the host community including, but
				not limited to, advertising, facility rental, promotional materials and
				security.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-4 - Quality event approval and application requirements

Current through Vol. 41, No. 20, July 1, 2024
(a)
Application for approval.
Within sixty (60) days of the adoption date of the ordinance or resolution
				designating a quality event, which must be adopted not later than thirty (30)
				days prior to the initial date of the designated quality event, the host
				community must submit a written request for recognition as a quality event to
				the Tax Policy Division, Oklahoma Tax Commission Oklahoma City, Oklahoma 73194.
				The postmark date of the written request for recognition as a quality event is
				deemed to be its date of delivery.
(b)
Application requirements.
The application for recognition must include the following:
(1)
Ordinance or resolution.
A
				copy of the ordinance or resolution designating the quality event;
(2)
Economic impact study.
The
				economic study must include the following information:
(A) A description and, if applicable, history
				of the quality event.
(B)
				Information regarding the site selection process for the quality
				event.
(C) An estimate of the
				expenses anticipated to be incurred in connection with hosting the quality
				event which specifically categorizes the type of expenses, such as advertising,
				anticipated to be incurred along with the estimated costs associated
				therewith.
(D) An estimate of the
				total gross sales made by vendors during any period of time during which no
				quality event activity occurs.
(E)
				A detailed estimate of the anticipated increase in sales tax revenue directly
				attributable to the quality event.
(F) The general economic impact likely to
				occur as a result of the preparation for, occurrence of and activity occurring
				in connection with the dissolution of, a quality event.
(3)
Event history.
The event
				history must include the following information:
(A)
Historical information on the
				event including past locations of the event,
(B)
A description of previous
				attempts by the host community to secure the event,
(C)
Information regarding attempts by
				other communities to recruit the event, and
(D)
If applicable, the competitive
				bidding process for securing the event by the host community.
[68 O.S.
				§ 4303]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-5 - Tax Commission review and approval process

Current through Vol. 41, No. 20, July 1, 2024
(a)
Approval process.
Within
				sixty (60) days from receipt of the host community's request for quality event
				recognition, the Commission must approve or disapprove, in whole or in part,
				the submission and analysis of the required information.
(b)
Order disapproving request.
An order of the Commission disapproving a host community's submission is not an
				appealable order under Section
				225 of Title
				68 of the Oklahoma Statutes.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-6 - Determination of eligible local support amounts

Current through Vol. 41, No. 20, July 1, 2024
(a)
Outline and required
				documentation.
Within one hundred and twenty (120) days from the
				conclusion of the quality event the host community must submit to the Tax
				Policy Division, at Oklahoma Tax Commission, Oklahoma City, Oklahoma 73194,
				supporting billing or contractual obligations to pay and payment information
				detailing the total amount of eligible local support amounts for purposes of
				determining the amount of incremental state sales tax revenue that may be paid
				to the host community in which a quality event occurred. Acceptable "payment
				information" shall include a receipt of payment issued by the recipient, copy
				of payment instrument, credit card statement, or bank statement evidencing
				payment of eligible local support.
(b)
Payment verification.
The
				Commission must verify the amount of eligible local support amounts prior to
				making any payment to the host community.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-7 - Host community requirement to submit event related information

Current through Vol. 41, No. 20, July 1, 2024
After conclusion of an event, the host community must
				  provide information related to the event, such as attendance figures, financial
				  information or other public information held by the host community that the Tax
				  Commission considers necessary to evaluate the actual economic impact of the
				  event .
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-8 - Comparison of eligible local support amounts with incremental state sales tax revenue

Current through Vol. 41, No. 20, July 1, 2024
Upon receipt, the Tax Commission will review the
				  documentation submitted pursuant to Sections
				  710:95-21-6
				  and
				  710:95-21-7
				  to compare the total amount of eligible local support amounts with the
				  additional state sales tax revenue, as determined by the economic impact study
				  and determine the amount of payment to the host community as provided in
				  Section
				  710:95-21-9.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-9 - Manner of determining payment

Current through Vol. 41, No. 20, July 1, 2024
The Commission must compare the total amount of eligible
				  local support amounts with the total amount of incremental state sales tax
				  revenues remitted by vendors, such revenues to be established through the
				  economic impact study. Payments made to the host community are governed by the
				  following determinations:
(1) If a
				determination is made that the total amount of incremental state sales tax
				revenues is zero, no payment shall be made to a host community.
(2) If a determination is made that the total
				amount of incremental state sales tax revenues is greater than zero, but less
				than the total amount of eligible local support amounts, a payment shall be
				made subject to the limitation of the payment cap provided for in Section
				710:95-21-10(b),
				to the host community of the quality event in an amount equal to the
				incremental state sales tax revenues.
(3) If a determination is made that the total
				amount of incremental state sales tax revenues is at least equal to the amount
				of eligible local support amounts, a payment shall be made, subject to the
				limitation of the payment cap provided in Section
				710:95-21-10(b),
				to the host community in which the quality event occurs in an amount equal to,
				but not greater than, the eligible local support amounts.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-10 - Incentive payment limitations

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sources other than incremental state sales tax revenues.
No
				payment shall be made to any host community from a source other than the
				incremental state sales tax revenues, if any, derived from state sales tax
				remittances of vendors as a result of the quality event, as determined by the
				Oklahoma Tax Commission.
(b)
Payment threshold.
No payment shall be made to any host community
				in excess of Two Hundred Fifty Thousand Dollars ($250,000.00) for a single
				quality event regardless of the amount of eligible local support paid by the
				host community.
(c)
Local
				sales tax revenues.
No proceeds from the levy of any sales tax imposed
				by a county or a municipality shall be affected by the provisions of this
				Subchapter and the proceeds from any such levy shall be collected and remitted
				as required by the Oklahoma Sales Tax Code. The distribution of the revenues
				shall be made in accordance with all applicable requirements of law with
				respect to such sales tax levies.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 21 - Quality Events › Section 710:95-21-11 - Incentive payments to host communities

Current through Vol. 41, No. 20, July 1, 2024
After verification of the incremental state sales tax revenue
				  and eligible local support amounts the Commission shall issue a warrant subject
				  to the limitation set forth in Section
				  710:95-21-10(b)
				  equal to the amount of the incremental state sales tax revenue not to exceed
				  the eligible local support amounts to the host community.
Added at 29 Ok Reg 1478,
				  eff 6-25-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 22 - Registration Requirements for Resident and Nonresident Contractors › Section 710:95-22-1 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part, shall
				  have the following meaning, unless the context clearly indicates
				  otherwise:
"Awarding public agency"
means the public agency
				  which solicits and receives sealed bids on a particular public construction
				  project.
"Contractor"
shall have the same meaning as
				  provided in Section
				  1701(1)
				  of Title 68 of the Oklahoma Statues, and includes "
Resident
				  Contractor
" and "
Non-Resident Contractor
" as defined in
				  paragraphs (2) and (3) of Section
				  1701 of
				  Title 68.
"Public agency"
means the State of Oklahoma, and
				  any county, city, town, school district or other political subdivision of the
				  state, any public trust and any department, agency, board, bureau, commission,
				  committee or authority of any of the foregoing public entities.
"Public construction project"
means any project
				  awarded by a public agency for the purpose of making any public improvements or
				  constructing any public building or making repairs to or performing maintenance
				  on the same.
Added at 30 Ok Reg 1873, eff
					 7-11-13