Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 9 - Professional Licensing Compliance Review › Section 710:95-9-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
In addition to the terms defined in Section
				  238.1(H)
				  of Title 68 of the Oklahoma Statute, the following words and terms, when used
				  in this Chapter, shall have the following meaning, unless the context clearly
				  indicates otherwise:
"Commission"
means the Oklahoma Tax
				  Commission.
"In compliance"
with state income tax laws means
				  that all income tax filing obligations have been met, and balances due have
				  been paid in full. For purposes of this Section, in the case of a licensee with
				  an outstanding obligation upon initial review,
"in compliance"
includes the following situations:
(A) The licensee has filed all reports due and entered into a
				  payment program with the Commission for the taxes due;
(B) The licensee has provided documentation that the licensee
				  is currently participating in a payment plan and is current in all payments;
				  or,
(C) The licensee has a pending request for relief before the
				  Commission, or has been determined to be an "innocent spouse" with regard to an
				  outstanding obligation, pursuant to
				  710:50-3-60
				  through
				  710:50-3-65.
				  [
See:
68 O.S. §
									238.1(D)
				  ]
"Licensing entity"
means a bureau,
				  department, division, board, agency, commission or other entity of this state
				  or of a municipality in this state that issues a state license.
[
See:
68 O.S. §
									238.1(H)(2)
				  ]
"State license"
means a license,
				  certificate, registration, permit, approval or other similar document issued by
				  a licensing entity granting to an individual or business a right or privilege
				  to engage in a profession, occupation or business in this state. "State
				  license"
does not include an inactive license issued by a licensing
				  entity which does not grant an individual the right to engage in a profession,
				  occupation, or business in this state. [
See:
68 O.S. §
									238.1(H)(1)
				  ]
Added at 18 Ok Reg 895,
				  eff 2-23-01 through 9-1-01 (emergency)1; Added at 19
				  Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg
				  1883)2; Amended at 28 Ok Reg 971, eff
				  6-1-11
1The emergency action enacting
				  this new Section was effective from 2-23-01 through 9-1-01, as designated by
				  the issuing agency in the emergency action. The agency later enacted a
				  permanent rule at this number (710:95-9-2) on 5-25-02. Therefore, this Section
				  was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency
				  action) until 5-25-02 (the effective date of the permanent action). For the
				  official text of the emergency rule that was effective from 2-23-01 through
				  9-1-01, see 18 Ok Reg 895.
2The correction published at
				  19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent
				  actions at this number (710:95-9-2). Since the agency designated that the
				  emergency rule was effective "through 9-1-01," this Section was not effective
				  from 9-2-01 until 5-25-02, instead of from 9-1-01 until
				  5-25-02.