reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-116 - Interest and penalty waiver requests

Current through Vol. 41, No. 20, July 1, 2024
(a)
Waiver requests.
In the
				  event, a taxpayer prior to business closure by affixing of a placard as
				  provided in Section
				  710:1-5-122,
				  pays the delinquent tax in full and requests, in writing, a waiver of interest
				  and penalty, the waiver request will be treated as a stay to the business
				  closure and a hearing will be scheduled in the same manner as hearings to
				  business closures in Section
				  710:1-5-120.
(b)
Consideration of the
				  request.
Before the scheduled hearing date, the waiver request must be
				  considered by the applicable Division or Tax Commissioners, dependent upon the
				  amount requested to be waived, and the taxpayer advised regarding
				  approval/disapproval of the request.
(c)
Applicability of waiver
				  request.
If the waiver request is approved, the hearing will be stricken
				  from the docket and the taxpayer will be deemed compliant for purposes of the
				  business closure proceedings. If the waiver request is not approved or only
				  partially approved, the taxpayer will be afforded the opportunity, prior to or
				  at the hearing, to pay in full the outstanding interest, penalties and fees or
				  enter into an installment agreement to pay the outstanding amounts subject to
				  the provisions of Section
				  710:1-5-115.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1854, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-117 - Hearing request by noncompliant taxpayer

Current through Vol. 41, No. 20, July 1, 2024
(a)
Contents and form of protest and
				  request for hearing.
The protest and request for hearing must be made in
				  writing, signed by the taxpayer or an authorized representative, and should
				  outline therein:
(1) Taxpayer's name, address
				  and social security number or employer's identification number;
(2) Taxpayer's sales tax permit or other
				  identification number issued by the Tax Commission;
(3) The tax reporting periods at issue;
				  and
(4) That an administrative
				  hearing is requested including the manner in which the taxpayer desires the
				  hearing to be held whether in person, by telephone, upon written documents
				  furnished by the noncompliant taxpayer, or upon written documents and evidence
				  produced by the noncompliant taxpayer at hearing.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-118 - Timely filing of protest and applications for hearing

Current through Vol. 41, No. 20, July 1, 2024
In order for the hearing request to be considered timely it
					 must be filed within five (5) business days after the date of delivery or
					 attempted delivery of the pending business closure notice.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-119 - Defenses to business closure

Current through Vol. 41, No. 20, July 1, 2024
The only defenses to business closure are proof that the
					 noncompliant taxpayer:
(1) Filed all
				  delinquent returns and paid the delinquent tax due including interest, penalty
				  and fees; or
(2) Has entered into a
				  payment agreement pursuant to Section
				  710:1-5-115
				  to satisfy the tax due including interest, penalty and fees.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-120 - Hearing procedures governing hearing requests to pending business closure notice

Current through Vol. 41, No. 20, July 1, 2024
(a)
Hearing
				  schedule.
The date, time, and place for the hearing will be set by the
				  hearing officer and provided to the noncompliant taxpayer by mail at least five
				  (5) days in advance of the hearing.
(b)
Administrative hearing.
The
				  administrative hearing will be conducted by a hearing officer appointed by the
				  Tax Commission. The administrative hearing will be held within fourteen (14)
				  calendar days of receipt by the Tax Commission of the noncompliant taxpayer's
				  request for hearing. Subject to the approval of the hearing officer, the
				  administrative hearing may be held in person, by telephone, upon written
				  documents furnished by the noncompliant taxpayer, or upon written documents and
				  any evidence produced by the noncompliant taxpayer at an administrative
				  hearing. A noncompliant taxpayer who requests an administrative hearing based
				  upon written documents is not entitled to any other administrative hearing
				  regarding the matter prior to the date a decision is rendered by the hearing
				  officer. The noncompliant taxpayer may be represented by an authorized
				  representative who may present evidence in support of the position of the
				  noncompliant taxpayer.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-121 - Hearing officer decisions

Current through Vol. 41, No. 20, July 1, 2024
The decision of the hearing officer to affirm or deny the
					 business closure must be rendered in writing and a decision to affirm the
					 business closure shall constitute a Closure Order with copies delivered to the
					 noncompliant taxpayer by the U.S. postal service or by hand delivery.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-122 - Business closure

Current through Vol. 41, No. 20, July 1, 2024
If a noncompliant taxpayer fails to fully exercise one of
					 the options to avoid business closure outlined in paragraphs (1) through (4) of
					 subsection (b) of Section
					 710:1-5-113,
					 or to comply with the terms of an installment payment agreement pursuant to
					 Section
					 710:1-5-115,
					 or if the business closure decision is affirmed after administrative or
					 judicial review, the Tax Commission shall provide notice of business closure by
					 affixing a placard to all entrances of the business that:
(1) Identifies the business as being subject
				  to a Closure Order; and
(2) States
				  that the business is prohibited from further operation.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 5 - Practice and Procedure › Part 10 - BUSINESS COMPLIANCE PROCEEDINGS › Section 710:1-5-123 - District Court injunctions

Current through Vol. 41, No. 20, July 1, 2024
After being served with a Closure Order, it shall be
					 unlawful for any person to continue to operate the business. If a person
					 continues or threatens to continue the unlawful operation of the business after
					 having received a Closure Order, the Tax Commission may seek an injunction in
					 District Court to enjoin the taxpayer from further operating or conducting the
					 unlawful business. In all cases where injunction proceedings are brought under
					 this Section, the Tax Commission shall not be required to furnish bond. Where
					 notice of closure has been given in accordance with the provisions of Section
					 710:1-5-122, no
					 further notice shall be required before the issuance of a temporary restraining
					 order.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency) ; Added
						at 30 Ok Reg 1855, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-1 - General provisions [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-1 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-2 - Definitions [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-2 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-3 - Eligible tax liabilities to which tax amnesty may apply [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-3 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-4 - Qualification for amnesty program [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-4 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-5 - Application procedures [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-5 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-6 - Verification and review [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-6 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-7 - Disclosure [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-7 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 8 - Tax Amnesty Program [Expired] › Section 710:1-8-8 - Special circumstances [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 3023,
				  eff 8-14-02 through 7-14-03
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-03 (after the 7-14-03 expiration of this emergency action), Section
				  710:1-8-8 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-14-02 through 7-14-03, see 19 Ok Reg
				  3023.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-1 - General provisions [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-1 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-2 - Definitions [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-2 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-3 - Eligible tax liabilities to which Voluntary Compliance Initiative may apply [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-3 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-4 - Qualifications for Voluntary Compliance Initiative [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-4 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-5 - Application procedures [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-5 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-6 - Verification and review [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-6 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-7 - Disclosure [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-7 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-8 - Nonpayment penalty [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-8 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-9 - Special circumstances [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-9 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-08 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 9 - Oklahoma voluntary compliance initiative [Expired] › Section 710:1-9-10 - Payment plan guidelines [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 26 Ok Reg 17,
				  eff 8-8-08 through 7-14-09
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-09 (after the 7-14-09 expiration of this emergency action), Section
				  710:1-9-10 was no longer effective. For the official text of the emergency rule
				  that was in effect from 8-8-09 through 7-14-09, see 26 Ok Reg
				  17.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 11 - Retailer Compliance Initiative [Expired] › Section 710:1-11-1 - Purpose [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 461,
				  eff 12-27-10 through 7-14-11
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-11 (after the 7-14-11 expiration of this emergency action), Section
				  710:1-11-1 was no longer effective. For the official text of the emergency rule
				  that was in effect from 12-27-10 through 7-14-11, see 28 Ok Reg
				  461.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 11 - Retailer Compliance Initiative [Expired] › Section 710:1-11-2 - [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 28 Ok Reg
				  461, eff 12-27-10 through 7-14-11
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action reserving a Section, the Section is no longer effective. Therefore, on
				  7-15-11 (after the 7-14-11 expiration of this emergency action), the
				  reservation of Section 710:1-11-2 was no longer
				  effective.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 11 - Retailer Compliance Initiative [Expired] › Section 710:1-11-3 - Definitions [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 461,
				  eff 12-27-10 through 7-14-11
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-11 (after the 7-14-11 expiration of this emergency action), Section
				  710:1-11-3 was no longer effective. For the official text of the emergency rule
				  that was in effect from 12-27-10 through 7-14-11, see 28 Ok Reg
				  461.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 11 - Retailer Compliance Initiative [Expired] › Section 710:1-11-4 - [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 28 Ok Reg
				  461, eff 12-27-10 through 7-14-11
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action reserving a Section, the Section is no longer effective. Therefore, on
				  7-15-11 (after the 7-14-11 expiration of this emergency action), the
				  reservation of Section 710:1-11-4 was no longer
				  effective.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 11 - Retailer Compliance Initiative [Expired] › Section 710:1-11-5 - Retailer Compliance Initiative [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 28 Ok Reg 461,
				  eff 12-27-10 through 7-14-11
				  (emergency)1
1This emergency action expired
				  without being superseded by a permanent action. Upon expiration of an emergency
				  action enacting a new Section, the Section is no longer effective. Therefore,
				  on 7-15-11 (after the 7-14-11 expiration of this emergency action), Section
				  710:1-11-5 was no longer effective. For the official text of the emergency rule
				  that was in effect from 12-27-10 through 7-14-11, see 28 Ok Reg
				  461.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 13 - Consumer Compliance Initiative › Section 710:1-13-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
In order to encourage the voluntary disclosure and payment of
				  use taxes owed to the State, the Legislature has authorized the Tax Commission
				  to establish a Consumer Compliance Initiative.
Added at 28 Ok Reg 929,
				  eff 6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 13 - Consumer Compliance Initiative › Section 710:1-13-3 - Consumer Compliance Initiative

Current through Vol. 41, No. 20, July 1, 2024
Relief granted under Initiative.
Taxpayers who
				  qualify under the Initiative will be granted a waiver of penalty, interest and
				  other collection fees and the Tax Commission will refrain from assessing use
				  tax for more than one year prior to the date the taxpayer registers to pay
				  consumer use tax.
(1)
Eligibility.
Only businesses that make regular purchases of
				tangible personal property outside the State of Oklahoma for their own use,
				storage or consumption in this state are eligible for the relief granted under
				the Initiative.
(2)
Qualification.
To qualify for the relief granted under the
				Initiative the taxpayer must:
(A) Voluntarily
				file delinquent use tax returns and pay the delinquent consumer use taxes
				reflected thereon; and
(B) Apply
				with the Oklahoma Tax Commission for an Oklahoma consumer use tax account to
				report and remit use tax on a monthly basis.
(i) Complete the business registration
				application online at www.tax.ok.gov.
(ii) No fee is required to obtain the
				account.
(iii) Upon receipt and
				review of the application by the Tax Commission, a consumer use tax account
				will be assigned.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Appendix A - Schedule of Fees

Current through Vol. 41, No. 20, July 1, 2024
Figure
				1
Added at 10 Ok Reg 3819,
				eff 7-12-93; Amended at 11 Ok Reg 3465, eff 6-26-94; Revoked and reenacted at
				13 Ok Reg 3933, eff 9-3-96 (emergency) ; Revoked and reenacted at 14 Ok Reg
				2667, eff 6-26-97; Revoked and reenacted at 18 Ok Reg 2325, eff 5-7-01
				(emergency) ; Revoked and reenacted at 19 Ok Reg 2429, eff
				6-27-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 1 - General Provisions › Section 710:10-1-1 - 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
				  taxes and other levies enacted by the Oklahoma Legislature with respect to the
				  ad valorem taxation of properties within the state.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 1 - General Provisions › Section 710:10-1-2 - Assessment percentage guidelines

Current through Vol. 41, No. 20, July 1, 2024
(a)
Guidelines for the assessment percentage.
Beginning on January 1,
				1997, for ad valorem year 1997, Oklahoma's Constitution provides for the
				capping of the assessment percentage used in Oklahoma's Ad Valorem system, as
				of December 31, 1996.
(b)
Percentages used for real property and for personal property may
				differ.
The assessment percentage used for real and personal property
				may be different, but all real property must be assessed at the same percentage
				and all personal property must be assessed at the same percentage.
(c)
Assessment percentages in effect
				for January 1, 1996 control.
Each county assessor shall continue to use,
for both real and personal property
, the assessment percentages in
				effect for January 1, 1996, unless those percentages are increased in the
				future by a vote of the people as provided for by Section 8, Article 10 of the
				Oklahoma Constitution, or decreased by the County Assessor. Before a county
				assessor may decrease an assessment percentage the notice and meeting
				requirements outlined below must be met:
(1)
				The county assessor must provide written notice of intent to decrease an
				assessment ratio at least 90 days prior to the decrease taking effect.
(A) The written notice must be made by
				certified mail with return receipt requested to the county treasurer, county
				clerk, county sheriff, to each of the county commissioners, and to the
				governing board of any local government jurisdiction that levies ad valorem
				taxes upon any property located within the county.
(B) The notice must be mailed not later than
				60 days prior to the expiration of the 90 day period and must clearly state the
				assessment ratio in effect prior to the decrease, the category of property to
				be affected by the proposed decrease, and the date that such decrease is
				proposed to take effect.
(C) The
				assessor must publish notice of intent at least one time for three (3)
				consecutive weeks in a newspaper of general circulation in the
				county.
(D) The beginning of the
				notice must have the following wording: "NOTICE OF INTENT TO DECREASE
				ASSESSMENT RATIO WITH RESPECT TO REAL OR PERSONAL PROPERTY OR BOTH IN (insert
				applicable county name) FOR THE (insert applicable year) ASSESSMENT
				YEAR.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 2 - Business Personal Property Valuation Schedules › Section 710:10-2-1 - General provisions

Current through Vol. 41, No. 20, July 1, 2024
(a)
Purpose.
The provisions of this Subchapter have been adopted,
				pursuant to 68 O.S. § 2875(D)(4), to provide information regarding the
				schedules of values of personal property given to county assessors to assist in
				the assessment of personal property.
(b)
Schedules of values.
Schedules of values are intended only to provide the user with an approximation
				of value for the personalty "typical" for the class, not an absolute value.
(c)
Schedules of trending
				and depreciation.
Trending schedules are used to adjust historical cost
				to a current estimated replacement cost new. Depreciation schedules are used to
				estimate normal depreciation as applied to replacement cost new to estimate
				current value of the asset. The factors or percentages used are taken from
Marshall and Swift Valuation Service
, a national valuation
				service contracted by the Division to provide values and schedules of trending
				and depreciation for real and personal property. This service is updated on a
				monthly basis.
(d)
Caveat.
Nothing in this Subchapter, nor any other guidelines,
				procedures, or rates provided to assessors by the Oklahoma Tax Commission Ad
				Valorem Division ("Division") is intended to relieve property owners or
				assessing officials of their obligations by law to report, value, or assess
				personal property at its fair cash value. Though the schedule of values
				referred to in this Subchapter are typical values for business personal
				property, actual value of any particular asset may be affected by conditions or
				use.
(e)
Disclosure.
A
				copy of the "Business Personal Property Valuation Schedule" may be obtained by
				accessing the Tax Commission website at www.tax.ok.gov.
(f)
Surveys.
Individuals and
				organizations who wish to participate in surveys conducted by the Ad Valorem
				Division may notify the Division by emailing
				mandy.wilkerson@tax.ok.gov.
Added at 22 Ok Reg 2241,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 2 - Business Personal Property Valuation Schedules › Section 710:10-2-2 - Agricultural and other equipment

Current through Vol. 41, No. 20, July 1, 2024
(a)
Agricultural related equipment.
The term
"agricultural
				related equipment"
includes, but is not limited to: balers, combines,
				cotton pickers and strippers, forage harvesters, mower conditioners, sweepers
				and brooms, tractors, and windrowers.
(b)
Business related equipment.
				"Business related equipment"
includes, but is not limited to: computers,
				computer components, copiers, facsimile machines, office equipment, office
				furniture, office machines, printers, including peripherals, safes, and
				typewriters.
(c)
Industrial
				related equipment. "Industrial related equipment"
includes, but is not
				limited to: air equipment, asphalt distributors and finishers, compaction
				equipment, cranes, crawlers, loaders, crushing equipment, ditchers (trenchers),
				excavators (hydraulic and mechanical), forestry equipment, generator sets,
				motor graders, motor scrapers, pavement millers, pumps, reclaimers/stabilizers,
				skid steer loaders, sweepers/brooms, tractor (backhoes), tractor (crawlers),
				tractor (wheel), and wheel loaders.
(d)
Petroleum related equipment.
				"Petroleum related equipment"
includes, but is not limited to: cable
				tool rigs, casing and tubing, crude oil, drill pipe, drilling rigs, gas
				compressors, meters, natural gas, pipeline costs, tanks, and valves.
(e)
Exploration related
				equipment.
All taxable personal property used in the exploration of oil,
				natural gas, or other minerals, including drilling equipment and rigs shall be
				assessed annually at its fair cash value, based upon the value set by the first
Hadco International
monthly bulletin published for the current
				tax year and such other available relevant and reliable market data, if any,
				concerning the fair cash value of property of the same kind, using the
				appropriate depth rating assigned to the draw works by its manufacturer and
				actual condition of the rig. [
See:
68 O.S. §
				2817(L)]
(f)
Miscellaneous
				equipment. "Miscellaneous equipment"
means, but is not limited to, coin
				changers, food merchandisers, game machines, golf cars, industrial motors,
				organs, phonographs, pianos, and vending machines.
Added at 22 Ok Reg 2241,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 2 - Business Personal Property Valuation Schedules › Section 710:10-2-5

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg 2241,
				  eff 6-25-05; Amended at 25 Ok Reg 2029, eff 7-1-08; Amended at 28 Ok Reg 763,
				  eff 4-21-11 (emergency); Amended at 29 Ok Reg 516, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 2 - Business Personal Property Valuation Schedules › Section 710:10-2-6 - Other equipment

Current through Vol. 41, No. 20, July 1, 2024
(a)
Miscellaneous equipment. "Miscellaneous equipment"
means, but is
				not limited to, coin changers, food merchandisers, game machines, golf cars,
				and vending machines.
(b)
Sources.
The Division utilizes a national valuation service to
				provide tables of values for personal property, depreciation schedules, and
				trending tables for historical cost of the various industries. The current
				service prescribed by the Division is the
Marshall and Swift Valuation
				Service
. This service is contracted yearly and updated on a monthly
				basis.
Added at 22 Ok Reg 2241,
				  eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-1 - Purpose of the equalization study

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The equalization study set forth in this Subchapter is mandated by law pursuant
				  to 68 O.S. §
										2865(a)
				  of the Ad Valorem Tax Code. The purpose of this study is to collect and analyze
				  data for the purpose of formulating recommendations to be presented to the
				  State Board of Equalization. The State Board of Equalization may use the
				  recommendations of the Oklahoma Tax Commission for the equalization and
				  adjustment of the valuation of the real property within and among the several
				  counties pursuant to Article 10, Section 21 of the Oklahoma Constitution and 68
				  O.S. §
										2865
				  of the Ad Valorem Tax Code. See also:
Board of County Commissioners of
				  Canadian County v. State Board of Equalization
, 363 P.2d 242 (Okl.
				  1961);
In Re McNeal's Appeal
, 35 Okl. 17, 128 P. 285
				  (1912).
(b) The purpose of the
				  equalization study among the counties is to ensure the legal level of
				  assessment of each county is at the level ordered by the State Board of
				  Equalization. Should the State Board of Equalization determine that new legal
				  levels of assessments be mandated, the purpose of this study among the counties
				  will be to ensure that each county maintains the constitutionally-mandated
				  assessment level.
(c) The purpose
				  of the equalization study within each county is to ensure that all classes of
				  real property are valued uniformly and assessed at one ratio.
Cantrell v.
				  Sanders
, 610 P.2d 227 (Okl. 1980).
(d) The purpose of the equalization study is
				  also to notify the State Board of Equalization as to any inequities that exist
				  within any class or classes of real property within a county or among the
				  several counties. 68 O.S. §
										2864.
(e) The purpose of such equalization study is
				  to conduct a comprehensive review of the assessments in each county assessor's
				  office. This equalization study shall be the basis for the Oklahoma Tax
				  Commission findings and recommendations presented to the State Board of
				  Equalization under its responsibilities defined by 68 O.S. §
										2865.
(f) The provisions of this Subchapter are not
				  to be construed to limit the constitutional and statutory authority of the
				  State Board of Equalization to equalize within and among the counties, nor the
				  statutory authority of the Oklahoma Tax Commission to make recommendations to
				  the State Board of Equalization under the provisions of Section 2865, Title 68,
				  Oklahoma Statutes.
Amended at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Amended at 15 Ok Reg
					 3451, eff 7-11-98; Amended at 24 Ok Reg 2343, eff
					 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-2 - Definition of terms and statistics used in the equalization study

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:
"Aggregate assessment ratio"
means the ratio
					 of the total of assessed values to the total of the market-use values. This
					 measure of central tendency may be distorted in that the ratio of a higher
					 priced property will have a greater impact than the ratio of a lower priced
					 property.
"Assessed value"
means the fractional portion
					 of market-use value against which ad valorem tax millage is levied. These
					 statistics are obtained from the assessor's office.
"Average deviation"
means the mathematical
					 average of the total deviations and the total number of samples. This is a
					 measure of dispersion or uniformity and deals with the inconsistency between
					 individual ratios and the median or mean.
"Coefficient of dispersion"
means the measure
					 which shows the distribution of the individual ratios about the median. It is
					 calculated by dividing the measure of dispersion (the average deviation) by the
					 measure of central tendency (the median). The more uniform the assessments, the
					 lower the coefficient of dispersion.
"Deviation from median"
means the distance and
					 direction of the individual assessment-ratio from the median.
"Market use related differential"
means the
					 measure calculated by dividing the mean assessment ratio by the aggregate
					 assessment ratio and is used to indicate the direction of the bias of the mean
					 assessment ratio and the aggregate assessment ratio. This measure shows any
					 tendency for assessing relatively high priced properties higher or lower than
					 relatively lower priced properties. A differential of more than 100 indicates
					 lower ratios on the higher priced properties, while a differential of less than
					 100 indicates lower ratios on the lower priced properties. (Also known as the
					 price-related differential)
"Market-use value"
means the property value
					 established by either the market or appraised value of the sample according to
					 the actual use of the sample property.
"Mean assessment ratio"
means a mathematical
					 average of all the ratios and represents a measure of central tendency which is
					 weighted.
"Median assessment ratio"
means the ratio of
					 the middle term. The median represents a measure of central tendency. The
					 median, rather than the mean or aggregate ratio, is most often used in
					 dispersion analysis.
"Ratio"
means the ratio of assessed value to
					 market-use value.
Amended at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 15 Ok Reg 3451, eff
					 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-3 - Effective dates [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 11 Ok Reg
					 3469, eff 6-26-94; Revoked at 14 Ok Reg 2670, eff
					 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-10 - Scope of equalization study

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The Oklahoma Tax Commission Ad Valorem Division shall perform an equalization
				  study of each county in Oklahoma on annual basis. [
See:
68 O.S.
				  §
										2865(A)
				  ]
(b) The purpose of such
				  equalization study is to conduct a comprehensive review of the levels of
				  assessment in each county assessor's office. This equalization study shall be
				  the basis for the Oklahoma Tax Commission findings and recommendations
				  presented to the State Board of Equalization under its responsibilities defined
				  by 68 O.S. §
										2865(A)
				  ].
(c) This Section is not to be
				  construed to limit the constitutional and statutory authority of the State
				  Board of Equalization to equalize within and between the counties nor the
				  statutory authority of the Oklahoma Tax Commission to make recommendations to
				  the State Board of Equalization under the provisions of Section
				  2865
				  of Title 68 of the Oklahoma Statutes.
Added at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 15 Ok Reg 3451, eff 7-11-98; Amended at 24 Ok Reg
					 2343, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-11 - Equalization study procedure; initial interview; follow-up visits, and exit conference

Current through Vol. 41, No. 20, July 1, 2024
The equalization study process shall consist of two
					 steps:
(1) Initial equalization study
				  interview. At the initial interview, the Oklahoma Tax Commission Ad Valorem
				  Division personnel shall review the purpose of the study and schedule for
				  completion with the County Assessor, Chief Deputy, or designated
				  person.
(2) Follow-up visits, sales
				  research, and field verifications of sales data information.
Added at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Amended at 15 Ok Reg
					 3451, eff 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-12 - Analysis of assessment and valuation equity

Current through Vol. 41, No. 20, July 1, 2024
(a) The analysis of the assessment and
				  valuation equity of each county shall consist of a comprehensive review of
				  sales and assessments within the county. The purpose of this analysis shall be
				  to prepare a median sales ratio for residential and commercial, and a use-value
				  median ratio for agricultural property within each county in the state. This
				  information shall be used to obtain, at a minimum, the following statistics:
(1) Median sales assessment ratio for each of
				  the three sub-classes of real property;
(2) Coefficient of dispersion for each of the
				  three classes of property;
(3)
				  Comparative data for each class of property to determine the deviation between
				  the three use classifications of real property;
(4) Other statistical data as deemed
				  necessary by the Director of the Ad Valorem Division to ensure a valid and
				  accurate report.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-13 - Analysis of CAMA data base and data entry [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Revoked at 15 Ok Reg
					 3451, eff 7-11-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 10 - AD Valorem › Subchapter 3 - Equalization Study › Part 1 - GENERAL PROVISIONS › Section 710:10-3-14 - Sales collection effort and sales file data [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3469, eff 6-26-94; Amended at 14 Ok Reg 2670, eff 6-26-97; Revoked at 15 Ok Reg
					 3451, eff 7-11-98