reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-3 - Applicability of the rental tax on motor vehicle rentals

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The tax
				levied on the rental of motor vehicles is assessed on all rental agreements,
				except those agreements made with agencies of the State of Oklahoma, the United
				States government and with those federal instrumentalities upon which the
				states are prohibited from levying a tax by specific provision of the United
				States Code, such as federally-chartered credit unions.
(b)
Transactions to which the tax is
				inapplicable.
The rental tax on motor vehicles is not applicable to:
(1) An agreement termed a "lease agreement",
				if in excess of ninety (90) days in duration.
(2) A single agreement termed a "rental
				agreement", if more than ninety (90) days in duration. However, if a rental
				business and its customer sign more than one agreement, and the term of each
				agreement is less than ninety (90) days, the tax applies even though the
				agreements are to run consecutively and sum of the number of days covered by
				the agreements exceeds ninety (90) days.
(3) A rental agreement for any truck or
				truck-tractor registered pursuant to the provisions of 47 O.S. §§
				1120 or 1133, having a laden weight or combined laden weight of eight thousand
				(8,000) pounds or more.
(4) Any
				shared vehicle upon the purchase of which applicable taxes were
				paid.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-4 - Collection, reporting, remittance of the tax; interest and penalties

Current through Vol. 41, No. 20, July 1, 2024
(a) The tax is to
				be collected by the rental business or peer-to-peer car sharing program at the
				time of the payment of the rental agreement.
(b) The following filing requirements apply
				to all taxpayers required to report and remit tax on motor vehicle rentals:
(1) Taxpayers must report the tax on forms
				prescribed and furnished by the Oklahoma Tax Commission.
(2) Returns are due on the 20 
				th day of each month, for the liability
				incurred the previous calendar month. However, taxpayers who are permitted to
				file semiannual sales tax reports pursuant to 68 O.S. § 1365(E) may file
				semiannual Rental Tax Reports and remit taxes due thereunder to the Tax
				Commission on or before the 20 
				th day of January and July of each year
				for the preceding six-month period.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-5 - Recordkeeping

Current through Vol. 41, No. 20, July 1, 2024
All persons required to collect, report, and remit rental tax
				  on motor vehicle rentals must make and preserve adequate records of sales and
				  other pertinent information, including copies of rental agreements, to
				  substantiate the amount of tax due. An establishment wherein only a portion of
				  the gross receipts are subject to the rental tax on motor vehicle rentals must
				  maintain records of its sales adequate to differentiate those sales which are
				  not subject to the tax.
Added at 30 Ok Reg 1872, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-6 - Examples and applications

Current through Vol. 41, No. 20, July 1, 2024
(a)
				The tax is due on all rental agreements for motor vehicles generally known as
				automobiles, pickups, "light" trucks and truck tractors (less than 8,000
				pounds) or, if greater than 8,000 pounds, trucks and truck tractors which are
				not registered as commercial vehicles or registered pursuant to the
				International Registration Plan. The rental tax applies also to the rental of
				recreational vehicles, as defined by 47 O.S. §
									1-152.1, but
				is inapplicable to the rental of trailers or commercially-registered
				trailers.
(b) The tax is to be
				collected on rental agreements where possession of the vehicle is transferred
				in Oklahoma, to the person who is renting the vehicle, regardless of where the
				vehicle is to be used, returned, or where or how payment is to be
				made.
(c) The tax is levied on all
				proceeds received for the rental of the motor vehicle, including any charges
				for optional collision damage waivers, cleaning, drop-off charges or any other
				charges, with the exception of a per-gallon charge for fuel.
(d) If a motor vehicle, as defined in Section
				710:95-4-2 is rented,
				and non-transferrable title was not previously obtained for the vehicle
				pursuant to 68 O.S. §
									2110
				and Section
				710:60-3-111,
				the gross receipts of the rental agreement are subject to the vehicle rental
				tax.
(e) The tax is also due on the
				use of a motor vehicle, for which the special registration fees have been paid
				and non-transferrable title obtained pursuant to 68 O.S. §
									2110
				and Section
				710:60-3-111,
				by a business for a purpose other than the rental of the vehicle. For example,
				if the non-transferable title has been obtained for a vehicle and the vehicle
				is allowed to be driven when it is not subject to a rental agreement, or driven
				for purposes other than to pick up or deliver a prospective customer or
				facilitate the transfer of vehicles between rental locations, the vehicle
				rental tax will apply, and must be accrued and remitted based on the lowest
				rate at which the vehicle would be rented in the normal course of
				business.
Added at 30 Ok Reg 1872, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-1 - 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 levy enacted by the Oklahoma Legislature pursuant to the Oklahoma Used Tire
				  Recycling Act (27A O.S. § 2-11-401 et seq.).
Amended at 11 Ok Reg
				  3533, eff 6-26-94; Amended at 19 Ok Reg 1511, eff 5-25-02; 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 5 - Used Tire Recycling › Section 710:95-5-3 - Used tire recycling fee

Current through Vol. 41, No. 20, July 1, 2024
(a)
Applicability and amount of the fee.
With the exception of tires
				for automobiles as defined in
				710:95-5-2, the amount of the fee
				levied by the Oklahoma Used Tire Recycling Act is determined based upon the
				size of the tire rim and/or use of the tire. [
See
: 27A O.S. §
				2-11-401.2]
(b)
Report.
The Commission shall provide a report, on a monthly basis,
				to the DEQ of the fees remitted by each tire dealer and operator licensed by
				Service Oklahoma a division of Oklahoma Office of Management and Enterprise
				Services hereinafter known as licensed operator.
(c)
Payments.
Upon receipt of
				monthly reports from the DEQ, the Commission will issue payments from the Fund
				to qualified applicants.
Amended at 13 Ok Reg 3147, eff 7-11-96 ; Amended at 14 Ok
					 Reg 2007, eff 5-26-97 ; Amended at 25 Ok Reg 92, eff 9-6-07 (emergency) ;
					 Amended at 25 Ok Reg 2074, eff 7-1-08 ; Amended at 28 Ok Reg 971, eff 6-1-11 ;
					 Amended at 29 Ok Reg 1478, eff 6-25-12 ; Amended at 30 Ok Reg 1872, eff
					 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-4 - Oklahoma sales by mobile sellers

Current through Vol. 41, No. 20, July 1, 2024
The fee applies to sales made in Oklahoma by mobile sellers
				  (truck load inventories) to consumers.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-5 - When fee does not apply [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
				  3147, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-6 - Farm implement tires [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 13 Ok Reg
				  3147, eff 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-7 - Vendors without Oklahoma locations or inventory

Current through Vol. 41, No. 20, July 1, 2024
The fee is not collectible on sales by vendors who do not
				  have business locations or inventory inside Oklahoma, where the tires are
				  delivered by common carriers.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-8 - Transactions to which the fee is inapplicable

Current through Vol. 41, No. 20, July 1, 2024
(a) The Oklahoma Used Tire Recycling Fee is
				not applicable to sales for resale to holders of valid Oklahoma Sales Tax
				Permits who are in the business of selling tires. The sale for resale provision
				will only be valid if the purchaser holds an Oklahoma resale permit and
				actually resells the tires. The fee applies to tires sold to mechanics or
				others not holding sales tax permits.
(b) Pursuant to 27A O.S. § 2-11-401.2,
				the Oklahoma Used Tire Recycling Fee is not applicable to the sale of a used
				tire by a tire dealer on which the used tire fee has previously been paid,
				provided that the tire dealer can document that the tire carcass was one on
				which the fee was previously paid when the tire was originally purchased,
				either as a new tire or as a used tire, or when the vehicle upon which it was
				mounted was first registered in Oklahoma. This documentation may consist of a
				copy of the bill of sale, invoice, or other document showing when, where, by
				whom, and the circumstances under which the fee was collected.
(c) The Oklahoma Used Tire Recycling Fee is
				not applicable to the transfer of a tire carcass by a tire owner to a tire
				recapper, who after completion of the recapping, delivers the recapped tire
				back to the owner of the tire, since no sale of the tire has been made, but
				rather, a service has been performed.
(d) The Oklahoma Used Tire Recycling Fee is
				not applicable to the sale of a recapped tire by a tire dealer where the fee
				has previously been paid and the documentation described in (b) of this Section
				has been obtained.
(e) No fee shall
				be assessed by a tire dealer if the customer retains the used agricultural tire
				for use on a farm or ranch.
Amended at 10 Ok Reg 3875, eff 7-12-93 ; Amended at 13 Ok
					 Reg 3147, eff 7-11-96 ; Amended at 15 Ok Reg 2425, eff 6-11-98 ; Amended at 20
					 Ok Reg 2183, eff 6-26-03 ; Amended at 21 Ok Reg 1147, eff 5-13-04 ; Amended at
					 28 Ok Reg 971, eff 6-1-11 ; Amended at 29 Ok Reg 1478, eff 6-25-12 ; Amended at
					 30 Ok Reg 1873, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-9 - Examples

Current through Vol. 41, No. 20, July 1, 2024
(a)
Transactions to which fee is applicable.
The used tire recycling
				fee applies to the transactions and vehicles indicated in (1) through (10) of
				this subsection:
(1) Cars and light
				trucks.
(2) Motorcycles and
				mopeds.
(3) School buses and
				automobiles owned by schools.
(4)
				Tires sold to governmental agencies.
(5) Tires sold for farm tagged motor
				vehicles.
(6) Tires sold for
				commercial trucks, truck-tractor (semi-trucks), and trailers.
(7) First registration in Oklahoma of
				automobiles, motorcycles, mopeds, or trucks, including farm tagged motor
				vehicles and commercial motor vehicles which are not registered under the
				International Registration Plan.
(8) Tires sold for implements of husbandry
				and agricultural equipment.
(9)
				First titling of a semitrailer or trailer including travel trailers.
(10) First titling of motor vehicles to be
				registered under the International Registration Plan.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-10 - Computation

Current through Vol. 41, No. 20, July 1, 2024
The fee is not part of the base price of the tire subject to
				  sales tax, if the fee is shown separately from the price of the tire.
				  Example:
Tire
$50.00
Sales Tax(6%)
3.00
$53.00
(use applicable tax rate for your location)
Used Tire Fee
1.00
Total Due
$54.00
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 5 - Used Tire Recycling › Section 710:95-5-11 - Reporting and remitting

Current through Vol. 41, No. 20, July 1, 2024
Tire sales must be reported and the fees remitted to the
				  Oklahoma Tax Commission by the 20th of the month
				  following the month in which the sales are made. If a due date of a used tire
				  recycling report and remittance falls on Saturday, Sunday, a holiday, or a date
				  when the Federal Reserve Banks are closed, such due date shall be considered to
				  be the next business day.
Amended at 25 Ok Reg 92,
				  eff 9-6-07 (emergency); Amended at 25 Ok Reg 2074, eff 7-1-08; 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 5 - Used Tire Recycling › Section 710:95-5-12 - Voluntary payments by persons who desire used tires to be collected and transported

Current through Vol. 41, No. 20, July 1, 2024
(a) The Used
				Tire Recycling Act, enacted to facilitate the collection, transportation, and
				processing of used tires, is based upon the presumption that a transaction has
				occurred which has generated a payment into the Used Tire Indemnity Fund
				(Fund). In the case of transactions for which such payment did not occur, any
				person may make a voluntary payment into the Fund in order to allow the
				processing of used tire carcasses. Examples of situations in which voluntary
				payments would be appropriate include:
(1)
				Persons wishing to have used tire carcasses processed, but who are not engaged
				in the business of selling tires;
(2) Tire dealers who have been engaged in
				selling tires and who have collected and remitted the used tire fees, as
				needed, on each transaction on which a fee was due, but who have accepted tires
				from Oklahoma residents for disposal or have otherwise come into possession of
				tire carcasses generated in Oklahoma, for which no fees have been paid into the
				Used Tire Indemnity Fund;
(3)
				Automotive dismantlers and parts recyclers who have tires on hand from
				purchases of automobiles made prior to January 1, 1996.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-13 - Procedure to be used by waste tire facilities and "TDF facilities" to request compensation for the collection and transportation of waste tires and either the processing and sale of processed waste tires or the use of the tires as fuel or for the manufacture of new products [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Amended at 14 Ok Reg 2007, eff 5-26-97; Amended at 19 Ok Reg 1511,
				  eff 5-25-02; Amended at 23 Ok Reg 2874, eff 6-25-06; Revoked at 25 Ok Reg 92,
				  eff 9-6-07 (emergency); Revoked at 25 Ok Reg 2074, eff
				  7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-14 - Procedure to be used by businesses that utilize waste tires to request compensation [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Amended at 14 Ok Reg 2007, eff 5-26-97; Amended at 17 Ok Reg 2717,
				  eff 6-25-00; Amended at 19 Ok Reg 1511, eff 5-25-02; Amended at 21 Ok Reg 1147,
				  eff 5-13-04; Amended at 23 Ok Reg 2874, eff 6-25-06; Revoked at 25 Ok Reg 92,
				  eff 9-6-07 (emergency); Revoked at 25 Ok Reg 2074, eff
				  7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-15 - Review and determination of requests for compensation; protest procedure following denial of compensation request [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-16 - Required procedures for monthly certification to the Commission by DEQ [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Amended at 14 Ok Reg 2007, eff 5-26-97; Amended at 19 Ok Reg 1511,
				  eff 5-25-02; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-17 - Documentation to be provided to the Commission [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Amended at 14 Ok Reg 2007, eff 5-26-97; Amended at 21 Ok Reg 1147,
				  eff 5-13-04; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-18 - Transfers between tire dealers using reimbursement manifest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 13 Ok Reg 3147,
				  eff 7-11-96; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-19 - Compliance

Current through Vol. 41, No. 20, July 1, 2024
Upon receipt of a determination from the DEQ that a tire
				  dealer or licensed operator has demonstrated a flagrant or repeated disregard
				  of Section
				  2-1-401.2 of Title 27A, the Tax
				  Commission will commence proceedings to collect finally established used tire
				  fee liabilities in accordance with the recommendations of the DEQ. The Tax
				  Commission will, in a timely manner, report the results of the proceedings to
				  the DEQ.
Reserved at 14 Ok Reg
				  2007, eff 5-26-97; Added at 25 Ok Reg 92, eff 9-6-07 (emergency); Added at 25
				  Ok Reg 2074, eff 7-1-08; 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 5 - Used Tire Recycling › Section 710:95-5-20 - Procedures to request compensation for use by entities which process and utilize waste tires in erosion control, bank stabilization or other conservation projects [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 14 Ok Reg 2007,
				  eff 5-26-97; Amended at 20 Ok Reg 2183, eff 6-26-03; Amended at 23 Ok Reg 2874,
				  eff 6-25-06; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-21 - Procedure to be used by units of local or county government to request compensation for tires that are baled and used in approved engineering projects [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 1511,
				  eff 5-25-02; Amended at 20 Ok Reg 2183, eff 6-26-03; Amended at 23 Ok Reg 2874,
				  eff 6-25-06; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at 25 Ok
				  Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 5 - Used Tire Recycling › Section 710:95-5-22 - Apportionment of funds among claimants [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 23 Ok Reg
				  2874, eff 6-25-06; Revoked at 25 Ok Reg 92, eff 9-6-07 (emergency); Revoked at
				  25 Ok Reg 2074, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 6 - Oklahoma Safe Playground Surfaces Program [Revoked] › Section 710:95-6-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 433,
				  eff 11-13-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02; Revoked at 24
				  Ok Reg 1454, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 6 - Oklahoma Safe Playground Surfaces Program [Revoked] › Section 710:95-6-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 433,
				  eff 11-13-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02; Revoked at 24
				  Ok Reg 1454, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 6 - Oklahoma Safe Playground Surfaces Program [Revoked] › Section 710:95-6-3 - Determination of the availability of matching funds [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 433,
				  eff 11-13-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02; Revoked at 24
				  Ok Reg 1454, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 6 - Oklahoma Safe Playground Surfaces Program [Revoked] › Section 710:95-6-4 - Procedure to be used by public schools or institutions and state parks or recreation areas to request compensation [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 433,
				  eff 11-13-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02; Amended at 20
				  Ok Reg 2183, eff 6-26-03; Revoked at 24 Ok Reg 1454, eff
				  5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 6 - Oklahoma Safe Playground Surfaces Program [Revoked] › Section 710:95-6-5 - Review and determination of requests for reimbursement or payment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 19 Ok Reg 433,
				  eff 11-13-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02; Amended at 20
				  Ok Reg 2183, eff 6-26-03; Amended at 21 Ok Reg 1147, eff 5-13-04; Revoked at 24
				  Ok Reg 1454, eff 5-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added 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 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added 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 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-3 - Advertising of charity games [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Organization license required to conduct charity games" was promulgated at
					 this Section number (710:95-7-3), but was later superseded by a permanent rule
					 numbered as 710:95-7-20.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-4 - Distributor or manufacturer exclusion [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-19
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Distributor licenses required" at this number
					 (710:95-7-4), which was later superseded by a permanent rule numbered as
					 710:95-7-21.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-5 - Charity game equipment owned by an organization [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Manufacturer license required" was promulgated at this Section number (710:
					 95-7-5), but was later superseded by a permanent rule numbered as
					 710:95-7-23.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-6 - Co-ownership of charity game equipment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Limited exemption for organization to conduct charity game sessions not more
					 than four (4) times per year" was promulgated at this Section number
					 (710:95-7-6), but was later superseded by a permanent rule numbered as
					 710:95-7-30.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-7 - Rentals and leases of charity game equipment [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Limited exemption for hospital, nursing home or convalescent facility to
					 conduct of charity games" was promulgated at this Section number (710:95-7-7),
					 but was later superseded by a permanent rule numbered as 710:
					 95-7-31.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-8 - Package deals and tying arrangements prohibited [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Administrative rules and procedures for conducting hearings on protests,
					 denials, suspensions or revocations" was promulgated at this Section number
					 (710:95-7-8), but was latersuperseded by a permanent rule numbered as
					 710:95-7-100.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-9 - Use of vending machines prohibited [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Subpoenas; action on failure to appear" was promulgated at this Section number
					 (710:95-7-9), but was later superseded by a permanent rule numbered as
					 710:95-7-100.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-10 - Sale of nonconforming bingo faces [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-14
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Conduct of bingo game or U-Pik-Em bingo game" at this
					 number (710:95-7-10), which was later superseded by a permanent rule numbered
					 as 710:95-7-50.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-11 - Equipment; inspection [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-13
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Conduct of breakopen ticket games" at this number
					 (710:95-7-11), which was later superseded by a permanent rule numbered as
					 710:95-7-51.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-12 - Location [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-15
					 and 710:95-7-24 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Inventory" at this number (710:95-7-12), which was never
					 superseded by a permanent action.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-13 - Admissions, concessions and other property subject to sales tax [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-21
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Equipment" at this number (710:95-7-13), which was later
					 superseded by a permanent rule numbered as
					 710:95-7-11.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-14 - Withholding from winnings [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-18
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; Added as 710:95-7-18 at 10 Ok Reg
					 1109, eff 2-19-93 (emergency); Added as 710:95-7-18 at 10 Ok Reg 1377, eff
					 3-25-93 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
1This emergency action also
					 added a rule called "Nonconforming bingo faces" at this number (710:95-7-14),
					 which was later superseded by a permanent rule numbered as
					 710:95-7-10.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-15 - Organizations with employees required to withhold, report and remit Oklahoma income taxes [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-20
					 at 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Location" at this number (710:95-7-15), which was later
					 superseded by a permanent rule numbered as
					 710:95-7-12.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-16 - Distributor operations and reporting [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 563, eff 12-3-92 through 7-14-93
					 (emergency)1
1The emergency rulemaking
					 action that added this Section was superseded by a permanent rulemaking action
					 promulgated at 710:95-7-41 [10 Ok Reg 4123, eff
					 7-26-93].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-17 - Manufacturer operations and reporting [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 563, eff 12-3-92 through 7-14-93
					 (emergency)1
1The emergency rulemaking
					 action that added this Section was superseded by a permanent rulemaking action
					 promulgated at 710:95-7-42 [10 Ok Reg 4123, eff
					 7-26-93].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-18 - Withholding from winnings [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 563, eff 12-3-92 through 7-14-93
					 (emergency)1
1The emergency rulemaking
					 action that added this Section was superseded by a permanent rulemaking action
					 promulgated at 710:95-7-14 [10 Ok Reg 4123, eff
					 7-26-93].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 1 - GENERAL PROVISIONS [Revoked] › Section 710:95-7-19 - Distributor or manufacturer exclusion [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 563, eff 12-3-92 through 7-14-93
					 (emergency)1
1The emergency rulemaking
					 action that added this Section was superseded by a permanent rulemaking action
					 promulgated at 710:95-7-4 [10 Ok Reg 4123, eff
					 7-26-93].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-20 - Organization license required to conduct charity games [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-3 at
					 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Organizations with employees required to withhold, report
					 and remit Oklahoma income taxes" at this number (710:95-7-20), which was later
					 superseded by a permanent rule numbered as
					 710:95-7-15.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-21 - Distributor license required [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-4 at
					 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Admissions, concessions and other property subject to
					 sales tax" at this number (710:95-7-21), which was later superseded by a
					 permanent rule numbered as 710:95-7-13.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-22 - Organization licensees restricted to purchase/lease from licensed distributor [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 4123, eff 7-26-931; Revoked at 10 Ok Reg 4395, eff
					 7-26-93 (emergency); Revoked at 11 Ok Reg 3535, eff
					 6-26-94
1An emergency rule called
					 "Organization operations, accounts, and reports" was promulgated at this
					 Section number (710:95-7-22), but was later superseded by a permanent rule
					 numbered as 710:95-7-40.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-23 - Manufacturer license required [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-5 at
					 10 Ok Reg 563, eff 12-3-92 through 7-14-93
					 (emergency)1; 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
1Another emergency action [10
					 Ok Reg 681, eff 12-14-92 through 7-14-93] added a rule called "Dual license
					 holding restricted" at this number (710:95-7-23), which was later superseded by
					 a permanent rule numbered as
					 710:95-7-24.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-24 - Dual license holding restricted [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-23
					 at 10 Ok Reg 681, eff 12-14-92 through 7-14-93
					 (emergency)1; 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
1This emergency action also
					 added a rule called "Licensed organizations may share location" at this number
					 (710:95-7-24), which was later superseded by a permanent rule numbered as
					 710:95-7-12.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 3 - LICENSES [Revoked] › Section 710:95-7-25 - Children's games not subject to the Act unless used in charity games [EXPIRED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg
					 681, eff 12-14-92 through 7-14-93
					 (emergency)1
1The emergency rulemaking
					 action that added this Section was superseded by a permanent rulemaking action
					 promulgated at 710:95-7-33 [10 Ok Reg 4123, eff
					 7-26-93].
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 7 - Charity Games [Revoked] › Part 5 - EXEMPTIONS [Revoked] › Section 710:95-7-30 - Limited exemption for organization to conduct charity game sessions not more than four (4) times per year [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-6 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 7 - Charity Games [Revoked] › Part 5 - EXEMPTIONS [Revoked] › Section 710:95-7-31 - Limited exemption for hospital, nursing home or convalescent facility to conduct charity games [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-7 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 7 - Charity Games [Revoked] › Part 5 - EXEMPTIONS [Revoked] › Section 710:95-7-32 - Charity games by the federal government and its instrumentalities; employee groups [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
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 7 - Charity Games [Revoked] › Part 5 - EXEMPTIONS [Revoked] › Section 710:95-7-33 - Children's games; games where no consideration is required to play; promotional games [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-25
					 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 7 - Charity Games [Revoked] › Part 7 - ACCOUNTING, RECORDKEEPING, REPORTING [Revoked] › Section 710:95-7-40 - Organization operations, accounts, and reports [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-22
					 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 7 - Charity Games [Revoked] › Part 7 - ACCOUNTING, RECORDKEEPING, REPORTING [Revoked] › Section 710:95-7-41 - Distributor operations and reporting [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-16
					 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 7 - Charity Games [Revoked] › Part 7 - ACCOUNTING, RECORDKEEPING, REPORTING [Revoked] › Section 710:95-7-42 - Manufacturer operations and reporting [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-17
					 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 7 - Charity Games [Revoked] › Part 9 - OPERATIONS OF CHARITY GAMES [Revoked] › Section 710:95-7-50 - Conduct of a bingo game or U-Pik-Em bingo game [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-10
					 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 7 - Charity Games [Revoked] › Part 9 - OPERATIONS OF CHARITY GAMES [Revoked] › Section 710:95-7-51 - Conduct of breakopen ticket games [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added as 710:95-7-11
					 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