reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 3 - Principal Combined Fund Raising Orgainization › Part 3 - LOCAL PRINCIPAL COMBINED FUND RAISING ORGAINIZATION (LOCAL PCFRO) › Section 695:10-3-32 - Selection of the local PCFRO

Current through Vol. 41, No. 20, July 1, 2024
The local PCFRO shall be the local federation in each geographic area that provides through one specific annual public solicitation for funds, the greatest financial support for charitable agencies that depend on public subscription for support in that geographic area and that has the necessary staff and volunteer support to administer the charitable contribution campaign.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 3 - Principal Combined Fund Raising Orgainization › Part 3 - LOCAL PRINCIPAL COMBINED FUND RAISING ORGAINIZATION (LOCAL PCFRO) › Section 695:10-3-33 - Terms and conditions of service of the local PCFRO

Current through Vol. 41, No. 20, July 1, 2024
The local PCFRO shall serve at the pleasure of the OCSECC, normally for the period beginning May 1 and ending April 30 of the following
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 26 Ok Reg 1333, eff 5-25-09
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 3 - Principal Combined Fund Raising Orgainization › Part 3 - LOCAL PRINCIPAL COMBINED FUND RAISING ORGAINIZATION (LOCAL PCFRO) › Section 695:10-3-34 - Duties and responsibilities of the local PCFRO

Current through Vol. 41, No. 20, July 1, 2024
Duties and responsibilities of local PCFROs are specified in the Act and elsewhere in the rules in this Chapter.
Added at 9 Ok Reg 1877, eff 5-26-92
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 5 - Conduct of the Charitable Campaign › Section 695:10-5-2 - Geographic areas for the charitable contribution campaign

Current through Vol. 41, No. 20, July 1, 2024
The OCSECC will establish the geographic areas for the charitable campaign annually by March 1.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 5 - Conduct of the Charitable Campaign › Section 695:10-5-3 - Applications for participation in the campaign

Current through Vol. 41, No. 20, July 1, 2024
By March 1, the OCSECC shall set an application deadline and arrange for publication of information about the process by which federations may apply to participate in the campaign [74:7005(C)(1)]. Federations wishing to participate in the campaign shall submit an application to the OCSECC [74:7009(D)]. The application shall include:
(1) Proof of eligibility for participation in the campaign in accordance with Section 7009 of the Act;
(2) A 25-word or less description of each member agency; and
(3) The local campaign or campaigns in which the federation seeks to participate.
(4) Proof of meeting the state presence test as required in Subsection A of Section 7010 of the Act; or
(5) Proof of eligibility for exemption from the state presence test as provided in Subsection B of Section 7010 of the Act.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 5 - Conduct of the Charitable Campaign › Section 695:10-5-4 - Campaign period

Current through Vol. 41, No. 20, July 1, 2024
The annual campaign period in each geographic area shall be established by the LARC and/or the LPCFRO for that district in accordance with this Section. It shall be set within the period beginning August 1 and ending November 30 unless designated by the OCSECC as part of a pacesetter campaign. The announced local campaign period may be up to 8 weeks in length.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06; Amended at 24 Ok Reg 2498, eff 5-24-07 through 7-14-08 (emergency)1; Amended at 26 Ok Reg 1333, eff 5-25-09
1This emergency action expired without being superseded by a permanent action. Upon expiration of an emergency amendatory action, the last effective permanent text is reinstated. Therefore, on 7-15-08 (after the 7-14-08 expiration of the emergency action), the text of 695:10-5-4 reverted back to the permanent text that became effective 5-11-06, as was last published in the 2006 Edition of the OAC, and remained as such until amended by permanent action on 5-25-09.
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 5 - Conduct of the Charitable Campaign › Section 695:10-5-5 - Employee solicitation

Current through Vol. 41, No. 20, July 1, 2024
Solicitations are to be conducted using only methods that encourage voluntary giving. Actions that do not allow free choice or that even create the appearance that employees may not have a free choice to give or not give, and to designate gifts, are prohibited. This should in no way be interpreted as restricting the need for an effective, well organized education program among employees. Employees should be free to publicize their gifts or keep them confidential. Individual employee contribution records are confidential in the meaning of Section 24A.7(A)(2) of Title 51 of the
Oklahoma Statutes
.
Added at 9 Ok Reg 1877, eff 5-26-92
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 5 - Conduct of the Charitable Campaign › Section 695:10-5-6 - Workplace solicitation

Current through Vol. 41, No. 20, July 1, 2024
(a) Workplace solicitation shall be approved by the Appointing Authority. Appointing Authorities are encouraged to permit time and provide space during the working day sufficient for all employees to be given information which will allow employees to make informed decisions about giving.
(b) Individual voluntary agencies or federations shall not, on their own, solicit state employees at their workplace. No more than one on-the-job solicitation shall be made in any calendar year at any location in connection with the Act or the rules in this Chapter. Workplace solicitation of employees in connection with this Act and these Rules shall occur only during the campaign period, only in accordance with the procedures outlined in the rules in this Chapter and only under the direction of the LARCs.
(c) Appointing Authorities may authorize workplace solicitation by individual charitable agencies outside the scope of the State Charitable Campaign for the purpose of assisting relief efforts undertaken on behalf of a Presidentially Declared National Disaster. Solicitations pursuant to this section shall not be considered "on-the-job solicitation".
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 638, eff 9-13-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 7 - Pledge Cards, Payroll Authorizations and Mailing Lists › Section 695:10-7-2 - Pledge cards

Current through Vol. 41, No. 20, July 1, 2024
(a) The OCSECC shall make available a model pledge card which may be reproduced. This shall be the only authorized pledge card for use in the campaign. The use of a pledge card other than the one that faithfully reproduces the OCSECC's authorized format is prohibited. The pledge card shall include instructions for its completion and return, the duration of the payroll deduction, if any, and other information about the campaign, participating agencies, federations, and allow the utilization of logos.
(b) The pledge card shall solicit information from the employee such as: name; residence county; social security number and/or employee identification number; employing agency and work location; amount of pledge; method of payment; designation of gift, if any; whether the donor wishes to remain anonymous; and describe how undesignated funds shall be distributed.
(c) Employees making gifts shall return completed pledge cards to the LARC and/or the local PCFRO. The local PCFRO shall retain a copy, and shall give a copy to the employing agency by December 15.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 7 - Pledge Cards, Payroll Authorizations and Mailing Lists › Section 695:10-7-3 - Payroll deductions

Current through Vol. 41, No. 20, July 1, 2024
(a) Payroll deductions for charitable contributions are based upon individual state agency pay periods for one calendar year. Payroll deductions shall start with the first pay period beginning in January and end with the last pay period that begins in December.
(b) Payroll deductions shall be made in each pay period during the calendar year.
(c) No change in the amount of the payroll deduction or designated nonprofit agencies shall be permitted during the term of authorization.
(d) No deduction shall be made in any pay period which is insufficient to cover the deduction because of other legal or previously authorized deductions. No adjustments shall be made in subsequent pay periods to make up missed deductions.
(e) The minimum payroll deduction shall be $1.00 per pay period.
(f) Payroll deduction shall be permanently discontinued when the:
(1) Term of authorization expires at the end of one calendar year, i.e. December 31;
(2) Employee retires, dies, or is otherwise separated from employment; or
(3) Employee revokes authorization for deduction. Any revocation shall be in writing and presented to the payroll office. Discontinuance shall be effective on the next available pay period after receipt of the written request.
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 9 - Remittance, Allocation and Distribution of Funds › Section 695:10-9-2 - Remittance to the state PCFRO

Current through Vol. 41, No. 20, July 1, 2024
(a) Each state agency with contributing employees shall send a check to the state PCFRO after the end of each pay period. The check shall be for the gross amount of deductions on the basis of current authorizations.
(b) The check shall be accompanied by a list of the social security numbers and/or employee identification numbers of contributors and the dollar amount of each contribution. There shall be no listing of the related LARCs, local PCFROs, federations or member agencies.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 9 - Remittance, Allocation and Distribution of Funds › Section 695:10-9-3 - Remittance to the local PCFROS [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 9 - Remittance, Allocation and Distribution of Funds › Section 695:10-9-4 - Allocation of dollars to participating agencies

Current through Vol. 41, No. 20, July 1, 2024
The state PCFRO shall allocate and distribute dollars to participating member agencies within
60
days after receipt in accordance with the provisions of the Act.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 11 - State and Local PCFRO Proceeds and Costs › Section 695:10-11-2 - Report of campaign proceeds

Current through Vol. 41, No. 20, July 1, 2024
By January 1, each local PCFRO shall submit to the OCSECC a full accounting of all pledges of the completed campaign, together with the actual costs for developing the campaign materials, training the solicitors and the overall administration of the campaign. The cost, including costs incurred by the SPCFRO, shall be borne by each of the federations proportionally and shall be no greater than
10%
of the campaign proceeds or actual costs, whichever is less [74:7008].
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-2 - Notice of certification and rejection of federations and member agencies

Current through Vol. 41, No. 20, July 1, 2024
(a) The instructions for the application process issued by the OCSECC shall include the dates of the meetings at which the OCSECC shall:
(1) Announce eligibility certification or rejection of applications of federations and member agencies to participate in the campaign; and
(2) Reconsider the applications of rejected federations and member agencies who submit new information.
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-3 - Appeal from rejection by OCSECC

Current through Vol. 41, No. 20, July 1, 2024
Rejected federations and member agencies may appeal to the OCSECC for reconsideration on the basis of new proof of their eligibility to participate in the campaign. Appeals must be postmarked or received no later than 20 days after the OCSECC's mailing date of the decision. Such appeal shall be made by submission of new information before the meeting during which the OCSECC is scheduled to reconsider applications. A special meeting shall be convened in which the OCSECC shall review the new information and hear staff recommendations and hear public comment, if any. The appealing agency or federation is not required to attend the meeting but may do so. Oral presentations by the appealing agency or federation, or both, may be limited to
10
minutes. The OCSECC shall notify the appealing federation and agency of its final decision in writing.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 22 Ok Reg 633, eff 1-28-05 (emergency); Amended at 23 Ok Reg 1115, eff 5-11-06; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-4 - Appeal from rejection by LSARC [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-5 - Complaints

Current through Vol. 41, No. 20, July 1, 2024
(a) A complaint about any matter relating to the administration of the Act or the rules in this Chapter may be made to the OCSECC. A complaint must be in writing, and it must include the following information.
(1) The name and address and organizational affiliation, if any, of the complainant, and the name and title of any representative filing the complaint; and
(2) A clear and concise statement of the nature of the complaint, including such facts, names, citations of law and administrative rules that may be relevant to the matter, and the relief, if any, requested.
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-6 - Notice of hearing

Current through Vol. 41, No. 20, July 1, 2024
The OCSECC shall issue and serve upon all affected parties a notice of hearing scheduled by the OCSECC. The notice shall set out the time and place for the hearing. Except by agreement of the parties, or for good cause shown, the hearing shall be scheduled at a time not less than
20
days after service of the notice. A copy of the complaint or appeal shall be mailed with the notice. If a response is required, the deadline for such response shall be included.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 695 - Oversight Committee for State Employee Charitable Contributions › Chapter 10 - Oklahoma State Charitable Campaign Rules › Subchapter 13 - Notices, Complaints, Appeals and Hearings › Section 695:10-13-7 - Hearings

Current through Vol. 41, No. 20, July 1, 2024
The OCSECC shall follow the provisions of Article II of the Administrative Procedures Act, Sections 308a through 323 of Title 75 of the
Oklahoma Statutes
, in individual proceedings. Hearings shall be conducted by the OCSECC, or it may appoint a hearing officer.
Added at 9 Ok Reg 1877, eff 5-26-92; Amended at 12 Ok Reg 2917, eff 7-13-95; Amended at 24 Ok Reg 2498, eff 5-24-07 (emergency); Amended at 25 Ok Reg 1704, eff 6-12-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 1 - General Provisions › Section 710:1-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
(a) The provisions
				of this Chapter have been adopted 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 for the general maintenance
				and welfare of the State of Oklahoma.
(b) In particular, the purpose of Subchapter
				1 is to set out a general description of the Oklahoma Tax Commission, review
				the functions performed by the Commission, and briefly present an overview of
				the statutory role of the Commission, its organization and structure.
(c) Any and all provisions in Title 710 of
				the Oklahoma Administrative Code which require actions to be taken by the
				Commission shall be contingent on availability of funding and should there be a
				reduction or elimination thereof, the Commission may reduce or suspend
				performance of the obligation until such time as funding is provided or
				secured.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 1 - General Provisions › Section 710:1-1-3 - Statutory citation

Current through Vol. 41, No. 20, July 1, 2024
Citations to statutes in this Title refer to the last
				  codification of the statute, unless such reference results in a clearly
				  erroneous construction, or where a provision expressly designates otherwise.
				  Statutory references contained in emergency rules and in rules which are not
				  yet finally adopted, but are currently within the promulgation process, will
				  generally refer to the most recent codification.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 1 - GENERAL PROVISIONS › Section 710:1-3-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of Subchapter 3 are intended to describe
					 general, uniform policies which are applicable to all tax types, except where
					 other policy is clearly indicated by statute, controlling case law, or
					 separate, specific Code provision.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 1 - GENERAL PROVISIONS › Section 710:1-3-2 - Required forms and where available

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  The Oklahoma Tax Commission utilizes a wide variety of forms in the
				  administration of the tax laws.
Oklahoma tax forms may be accessed through the Tax
					 Commission website at
www.tax.ok.gov
.
(b) The Tax Commission may require any person
				  filing a report or return required by the provisions of any state tax law to
				  file the report or return by electronic means or may allow, upon a written
				  request, a taxpayer to file a return on paper that is required to be filed
				  electronically. [68 O.S. § 203]
Amended at 16 Ok Reg
					 2628, eff 6-25-99; Amended at 24 Ok Reg 1688, eff
					 6-11-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 3 - TAXPAYER IDENTIFICATION › Section 710:1-3-5 - Intent of rule

Current through Vol. 41, No. 20, July 1, 2024
The inclusion of Federal Employer's Identification or
					 Social Security Account Numbers (or both) on filings with the Commission is
					 solely for identification purposes.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 3 - TAXPAYER IDENTIFICATION › Section 710:1-3-6 - Use of Federal Employer Identification Numbers and other identification numbers mandatory

Current through Vol. 41, No. 20, July 1, 2024
All returns, applications, and forms required to be filed
					 with the Oklahoma Tax Commission (Commission) in the administration of this
					 State's tax laws shall bear the
Federal Employer's Identification
					 Number(s),
the
Taxpayer Identification Number,
and/or other
					 government issued identification number of the person, firm, or corporation
					 filing the item and of all persons required by law or agency rule to be named
					 or listed.
Amended at 16 Ok Reg
					 2628, eff 6-25-99; Amended at 26 Ok Reg 2320, eff 6-25-09; Amended at 27 Ok Reg
					 127, eff 10-1-9 (emergency); Amended at 27 Ok Reg 2272, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 3 - TAXPAYER IDENTIFICATION › Section 710:1-3-8 - Confidentiality of records

Current through Vol. 41, No. 20, July 1, 2024
All Federal Employer's Identification and Social Security
					 Account Numbers are deemed to be included in the confidential records of the
					 Commission.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 3 - TAXPAYER IDENTIFICATION › Section 710:1-3-15 - Use of driver license number; exception

Current through Vol. 41, No. 20, July 1, 2024
(a) All returns, applications, and forms
				  required by the Oklahoma Vehicle Licensing and Registration Act shall bear the
				  driver license number of the person submitting the return, application, or
				  form.
(b) All checks made payable
				  to the Oklahoma Tax Commission for fees required under the Oklahoma Vehicle
				  Licensing and Registration Act shall bear the driver license number of the
				  person issuing or drawing the check, or of the person on whose behalf the check
				  is written.
(c) Other current and
				  valid identifier, acceptable by the receiving authority, may be submitted on
				  the return, application, form, or check described in subsections (a) and (b) of
				  this Section, if the person has no driver license. [
See:
47 O.S.
				  §
										1144
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 5 - FILING AND MAILING OF DOCUMENTS › Section 710:1-3-30 - Timely filing

Current through Vol. 41, No. 20, July 1, 2024
(a)
General
				  definition.
When the last date for filing any document or performing any
				  act required by the Oklahoma Tax Commission falls on a day when the offices are
				  not open for business, the filing of the document or performance of the act
				  shall be considered
timely
if it is performed by the end of the
				  next business day.
(b)
When
				  filing is by mail, timely filing shall be defined as follows.
If any
				  claim, statement, or other document required by law or agency rule to be filed
				  within a prescribed period, or on or before a prescribed date, is delivered
				  after the prescribed period or date by the United States Postal Service or
				  other delivery service designated by OAC
				  710:1-3-33
				  to the Oklahoma Tax Commission, at 123 Robert S. Kerr Ave, Oklahoma City,
				  Oklahoma 73102, the date of the United States postmark, stamped on the cover in
				  which the claim, statement, or other document is mailed or the date recorded
				  pursuant to OAC
				  710:1-3-33
				  by a designated delivery service shall be considered to be the date of
				  delivery.
(c)
Application.
This provision shall apply:
(1) Determined with regard to any extension
				  of time granted for the filing;
(2)
				  Only if the postmark date or date recorded by a designated delivery service
				  falls within the prescribed period, or on or before the prescribed date for
				  filing the claim, statement, or other document; and,
(3) Only if the claim, statement, or other
				  document was, within the prescribed time, deposited in the mail in the United
				  States or placed with a designated delivery service, in an envelope or other
				  appropriate wrapper, postage prepaid, properly addressed to the agency, office,
				  or officer with which the claim, statement, or other document is required to be
				  filed.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 5 - FILING AND MAILING OF DOCUMENTS › Section 710:1-3-31 - Sender assumes risk of untimeliness of mail

Current through Vol. 41, No. 20, July 1, 2024
(a) The sender who relies upon the
				  applicability of the definition of
timely filing
in
				  710:1-3-30 by
				  mailing a claim, statement, or other document, assumes the risk that the
				  postmark will bear a date, on or before the last date or day, of the period
				  prescribed for filing the document.
(b) If the postmark on the envelope or
				  wrapper is not legible or the envelope is unavailable, the person who is
				  required to file the document has the burden of proving when the postmark was
				  made or when the claim, statement, or other document was placed for delivery
				  with a designated delivery service.
				  [
See:
OAC
710:1-3-33
				  ]
Amended at 22 Ok Reg
					 1513, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 5 - FILING AND MAILING OF DOCUMENTS › Section 710:1-3-32 - Documentation to avoid risk of untimeliness

Current through Vol. 41, No. 20, July 1, 2024
(a) If a document is sent by United States
				  Registered Mail or by a delivery service designated in
OAC
710:1-3-33,
				  the date of registration of the document shall be treated as the postmark
				  date.
(b) If a document is sent by
				  United States Certified Mail or by a delivery service designated in
OAC
710:1-3-33,
				  and the sender's receipt is dated by the service's employee, the date on the
				  receipt shall be treated as the postmark date of the document.
Amended at 22 Ok Reg
					 1513, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 5 - FILING AND MAILING OF DOCUMENTS › Section 710:1-3-33 - Designated delivery service

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  For purposes of filing any document or performing any act required by the
				  Oklahoma Tax Commission, in addition to the United States Postal Service
				  (USPS), the Commission may designate delivery services that are substantially
				  equivalent to USPS registered or certified mail.
(b) To qualify as a designated delivery
				  service, the service must:
(1) Be available
				  to the general public;
(2) Be as
				  timely and reliable, on a regular basis, as the USPS; and,
(3) Record electronically to its data base,
				  kept in the regular course of business, the date on which the item was given to
				  the service for delivery; or,
(4)
				  Mark on the cover of the item to be delivered, the date on which the item was
				  given to the service for delivery.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-40 - Allocation of voluntary payments to delinquent tax, penalty, interest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-41 - Taxpayer may request particular allocation [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-42 - Interest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-43 - Effective date of this Part [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-44 - Payment of tax, penalty and interest under protest [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-45 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Part,
					 shall have the following meaning, unless the context clearly indicates
					 otherwise:
"Involuntary payment"
means any payment
					 received by the Commission as a result of or in connection with any distraint,
					 levy, seizure, attachment or garnishment, or any other legal proceeding or
					 administrative action wherein the Commission seeks to collect or enforce the
					 collection of a tax liability or to file a claim therefor. Such proceedings and
					 actions include, but are not limited to, bankruptcy proceedings, the filing and
					 forwarding of tax warrants directing the levy and sale of property, and any
					 administrative action or proceeding wherein the Commission proposes to revoke,
					 cancel, suspend or deny any license, permit or privilege because of an
					 outstanding tax liability. Payments made pursuant to an installment or "payout"
					 agreement entered into as a result of or subsequent to the institution of any
					 of the above collection measures are deemed involuntary payments.
"Liability period"
means the reporting period
					 of a delinquent tax or tax liability, or, in the case of tax liabilities
					 determined as a deficiency, all reporting periods included in the assessment of
					 such deficiency. For purposes of determining the earlier of two or more
					 liability periods, the beginning date of each liability period is used.
"Partial payment"
means any payment to or
					 receipt by the Commission of an amount less than sufficient to pay in full all
					 tax liabilities of the taxpayer.
"Tax liability"
means delinquent taxes and tax
					 amounts determined as a deficiency, and includes all penalties, interest,
					 service charges and fees accrued and accruing in relation thereto.
"Voluntary payment"
means a payment made prior
					 to or in the absence of any legal proceeding or administrative action in or by
					 which the Commission seeks to collect or enforce the collection of a tax
					 liability. Payments made pursuant to an agreement voluntarily entered into
					 between the taxpayer and the Commission prior to such legal proceeding or
					 administrative action will continue to be deemed as voluntary payments only so
					 long as the taxpayer remains in full compliance with the terms of such
					 agreement.
Added at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-46 - Partial payment of tax liabilities; allocation to taxes, penalties, interest, service charges, and fees

Current through Vol. 41, No. 20, July 1, 2024
(a)
Voluntary payments.
Voluntary partial payments of tax liabilities
				  will be applied to such liabilities in the manner designated by the taxpayer,
				  where the taxpayer provides specific written instructions for the application
				  of such payments. If the taxpayer fails to give specific written instructions
				  for the application of a voluntary partial payment, the Commission will
				  allocate and apply such payment in the same manner as provided for involuntary
				  payments.
(b)
Involuntary
				  payments.
The taxpayer has no right to direct or designate the
				  allocation or application of an involuntary payment. In all instances, the
				  Commission will allocate and apply involuntary partial payments in the manner
				  which, in the discretion of the Commission, will best serve the interests of
				  the State. Generally, unless the Commission determines that a different
				  allocation will better serve the State's interests, involuntary partial
				  payments will be allocated and applied in the following manner:
(1) First, to the tax portion of non-trust
				  fund tax liabilities, beginning with the earliest such liability period, and
				  then to the tax portion of each succeeding liability period until all non-trust
				  fund taxes are paid;
(2) Next, to
				  the tax portion of all trust fund tax liabilities, beginning with the earliest
				  such liability period, and then to the tax portion of each succeeding liability
				  period until all trust fund taxes are paid;
(3) Next, to the interest, penalties, service
				  charges, and fees, in that order, associated with non-trust fund tax
				  liabilities, beginning with the earliest such liability period, and then in the
				  same order for each succeeding liability period(s) until all interest,
				  penalties, service charges, and fees associated with non-trust fund tax
				  liabilities have been paid;
(4)
				  Next, to the interest, penalties, service charges, and fees, in that order,
				  associated with trust fund tax liabilities, beginning with the earliest such
				  liability period, and then in the same order for each succeeding liability
				  period(s) until all interest, penalties, service charges, and fees associated
				  with trust fund tax liabilities have been paid.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-47 - Payment under protest

Current through Vol. 41, No. 20, July 1, 2024
In any case where a taxpayer files a written protest to a
					 proposed assessment as provided by 68 O.S. §
										221,
					 the taxpayer may pay the tax amounts proposed to be assessed and designate such
					 payment as being made under protest. Such payment will stop the accrual of
					 interest on the amounts so paid. If the Commission sustains the protest, in
					 whole or in part, the amount determined by the Commission not to be due shall
					 be refunded to the taxpayer, without interest, except as otherwise provided by
					 law.
Added at 10 Ok Reg
					 3819, eff 7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 7 - TAXPAYER PAYMENTS › Section 710:1-3-48 - Payment of taxes by credit card

Current through Vol. 41, No. 20, July 1, 2024
(a)
				  "
Nationally recognized
" credit card means any instrument or
				  device, whether known as a credit card, credit plate, charge plate or by any
				  other name, issued with or without fee by an issuer for the use of the
				  cardholder in obtaining goods, services or anything else of value on credit
				  which is accepted by over one thousand merchants in this state. The Oklahoma
				  Tax Commission shall determine which nationally recognized credit cards will be
				  accepted for payment of taxes. Currently Discover, American Express, Visa and
				  MasterCard are accepted.
(b)
				  Implementation of payment by credit card will be phased in over a period of
				  time as determined by the Commission.
(1)
				  Initially, payment of taxes by credit card will only be allowed at the current
				  designated receiving points or by designated agents.
(2) When tax return forms are modified to
				  include credit card information in a designated area on the form, payment by
				  this method will be accepted when the tax return document is
				  submitted.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-50 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The intent of this Part is to provide an efficient system
					 for the collection of taxes evidenced by tax warrants and to provide for the
					 prompt disbursement to sheriffs of fees and expenses authorized by law. [See:
					 68 O.S. §
										231.1
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-51 - Execution on tax warrant and collection of sheriff's penalty

Current through Vol. 41, No. 20, July 1, 2024
The Sheriff shall execute all warrants as provided by law.
					 All monies so collected shall be made payable to the Oklahoma Tax Commission.
					 The Sheriff's office is entitled under the law to an amount of money equal to
					 an additional penalty of Fifteen Dollars ($15.00), or an amount equal to Ten
					 Percent of the total amount of tax, penalty, and interest collected in the
					 execution of a tax warrant, whichever amount is greater, but not to exceed
					 $200.00, to be paid to the County Sheriff's Office after collection of the
					 amounts due by the Sheriff, Undersheriff, or Deputy Sheriff.
(1) The penalty imposed shall not be assessed
				  or collected more than once for the execution of a tax warrant in each
				  county.
(2) The penalties paid to
				  the sheriff are to be used by the sheriff's department to increase efforts to
				  locate tax debtors and their property, to execute upon tax warrants, and to
				  collect delinquent taxes.
Amended at 10 Ok Reg
					 3819, eff 7-12-93; Amended at 16 Ok Reg 2628, eff
					 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-52 - Execution and collection duty; return of voucher

Current through Vol. 41, No. 20, July 1, 2024
Tax warrants for delinquent tax, penalty and interest twill
					 be issued by the Oklahoma Tax Commission. Once issued by the Commission, the
					 warrants will be filed by the county clerk and forwarded to the county sheriff.
					 The sheriff is to actively pursue collection of each warrant
					 delivered.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-53 - County sheriff Collection duty

Current through Vol. 41, No. 20, July 1, 2024
In execution of tax warrants, and to qualify for collection
					 fee disbursement pursuant to this Rule, the county sheriff's activity shall
					 include, but not be limited to: phone contacts, letters, and personal visits.
					 The sheriff must be able to document the date and type of contact made for each
					 tax warrant for which the sheriff is claiming a fee.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-54 - Release of tax warrants

Current through Vol. 41, No. 20, July 1, 2024
A tax warrant issued by the Oklahoma Tax Commission shall
					 only be released by the Commission, after a determination by the Income Tax
					 Accounts Division of the Oklahoma Tax Commission that:
(1) The tax, penalty and interest to date has
				  been paid in full.
(2) The penalty
				  imposed by law and all other fees authorized by law have been paid in
				  full.
(3) Such release shall be
				  processed under Commission procedures, after clearance by the Income Tax
				  Accounts Division.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-55 - Procedures for remittance and deposit of collections; apportionment; recordkeeping

Current through Vol. 41, No. 20, July 1, 2024
(a) All tax
				  warrants collected upon by a county sheriff must be returned monthly, attached
				  to a tax warrant summary sheet. Each tax warrant collection summary sheet must
				  have a check attached for the total collected, including collection
				  fee.
(b) All collections shall be
				  deposited within 48 hours of collection to a separate account in the county,
				  maintained by each sheriff and used exclusively for these deposits.
(c) Each month, the sheriff will forward a
				  check, attached to a collection summary sheet, to the Commission.
(d) The Commission shall process, account for
				  and disburse the funds as provided by law. The checks transferred to the
				  Commission shall be deposited in the Oklahoma Tax Commission Fund.
(e) The sheriff's fee shall be apportioned
				  and returned to the sheriff as soon as practicable after deposit and
				  verification that payment of tax, penalty, interest and fees has been made in
				  full.
(f) Sheriffs shall maintain
				  records of deposits made to the Oklahoma Tax Commission fund. Such records
				  shall be kept on forms prescribed by the Commission and be submitted in the
				  manner specified by the Commission for verification of disbursements.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-56 - Collection fee attaches to tax warrant

Current through Vol. 41, No. 20, July 1, 2024
A sheriff's collection fee will attach to the tax warrants
					 and accrue for payment on a case-by-case basis. If the taxpayer remits the face
					 amount of the warrant directly to the Commission, the Commission will determine
					 whether the collection fee has attached and either release the warrant, or
					 request the sheriff to pursue additional collection efforts to collect the fee.
					 Any discrepancy shall be resolved by the Commission, and will be final and
					 binding on the sheriff and the taxpayer. If a sheriff is aggrieved, the sheriff
					 may ask the Commission to adjust its determination.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-58 - Time limit for collection and return of warrant

Current through Vol. 41, No. 20, July 1, 2024
Sheriffs shall collect and return warrants assigned to them
					 within 60 days after filing of the warrant.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-59 - Taxpayer bankruptcy

Current through Vol. 41, No. 20, July 1, 2024
If a sheriff, during execution of a warrant, learns that
					 the taxpayer has filed bankruptcy and has not yet been discharged, the sheriff
					 shall write the bankruptcy case number on the warrant and return it to the
					 Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-60 - Verification of discrepancies

Current through Vol. 41, No. 20, July 1, 2024
In some cases, the amount to be collected on a warrant will
					 be less than the amount shown on the face of the warrant, due to partial
					 payment or an intercepted refund claim. In these cases, the sheriff shall
					 verify the correct amount due with the Warrant Office.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-61 - Validity of tax warrant

Current through Vol. 41, No. 20, July 1, 2024
Any questions about the validity of a tax warrant, (i.e.
					 wrong name, wrong business, incorrect address, etc.) should be referred to the
					 Income Tax Accounts Division.
Amended at 16 Ok Reg
					 2628, eff 6-25-99
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 3 - Public Policy › Part 9 - EXECUTION OF TAX WARRANTS › Section 710:1-3-62 - Instructional material available to sheriffs

Current through Vol. 41, No. 20, July 1, 2024
Each sheriff's office will be provided with a detailed
					 instruction packet and forms approved and distributed by the
					 Commission.