reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-70

Current through Vol. 41, No. 20, July 1, 2024
Amended at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Amended at 9 Ok Reg 2151, eff
					 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-71 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-72 - Semimonthly reporting procedure [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 19 Ok Reg 1849, eff 6-13-02; Amended at 26 Ok Reg 2344, eff
					 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-73 - Waiver of penalty for failure to timely file semimonthly report [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 24 Ok Reg 2375, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-74 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-75 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-76 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-77 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-78 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-79 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-80 - Financial statement [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 11 Ok Reg 3507, eff 6-26-94; Amended at 13 Ok Reg 3113, eff 7-11-96; Revoked at
					 19 Ok Reg 1849, eff 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-81 - Income, operating expenses and disbursements [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 11 Ok Reg 3507, eff 6-26-94; Amended at 13 Ok Reg 3113, eff 7-11-96; Revoked at
					 19 Ok Reg 1849, eff 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 7 - SPECIFIC REPORTING DUTIES [TRANSFERRED] › Section 710:60-9-82 - Prohibited expenses [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Revoked at
					 18 Ok Reg 878, eff 2-23-01 (emergency); Revoked at 18 Ok Reg 1340, eff
					 5-11-01
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-90 - Deposit of monies [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 24 Ok Reg
					 2375, eff 6-25-07; Amended at 25 Ok Reg 2063, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-91 - Advice of deposits and depositing procedure [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 19 Ok Reg 1849, eff 6-13-02; Amended at 24 Ok Reg 2375, eff
					 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-92 - Procedure for use of remittance slip in making deposits, corrections, adjustments, and reconciliations [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 12 Ok Reg 2931, eff 7-14-95; Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at
					 24 Ok Reg 2375, eff 6-25-07; Amended at 25 Ok Reg 2063, eff
					 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-93 - Dishonored checks [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 3113, eff 7-11-96; Amended at 24 Ok Reg 2375, eff
					 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-94 - Procedures for reporting and collecting dishonored checks on OTC transactions [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 11 Ok Reg 3507, eff 6-26-94; Amended at 11 Ok Reg 4691, eff 8-15-94
					 (emergency); Amended at 12 Ok Reg 2931, eff 7-14-95; Amended at 13 Ok Reg 3113,
					 eff 7-11-96; Amended at 21 Ok Reg 1137, eff 5-13-04; Amended at 24 Ok Reg 2375,
					 eff 6-25-07; Amended at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-95 - Procedures for refunds to taxpayer [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 12 Ok Reg 2931, eff 7-14-95; Amended at 23 Ok Reg 2837, eff 6-25-06; Amended at
					 25 Ok Reg 2063, eff 7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-96 - Daily reports [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 24 Ok Reg 2375, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-97 - Allowable fees and charges [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 24 Ok Reg 2375, eff 6-25-07; Amended at 25 Ok Reg 2063, eff 7-1-08; Amended at
					 27 Ok Reg 2293, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-98 - Procedures for reporting and collecting returned checks on driver license [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3507, eff 6-26-94; Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at 24 Ok Reg
					 2375, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 9 - SPECIFIC FISCAL DUTIES [TRANSFERRED] › Section 710:60-9-99 - Procedures for collecting returned checks on driver's license records [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 11 Ok Reg
					 3507, eff 6-26-94; Amended at 13 Ok Reg 3113, eff
					 7-11-96
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-110 - Consanguinity and affinity prohibited in conduct of motor license agency business; exception [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 13 Ok Reg
					 3113, eff 7-11-96; Revoked at 19 Ok Reg 1849, eff
					 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-111 - Maintenance of notary by a motor license agent [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 24 Ok Reg
					 2375, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-112 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Reserved at 9 Ok Reg 2151, eff
					 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-113 - Motor license agency purchases [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Amended at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 11 Ok Reg 3507, eff 6-26-94; Revoked at 19 Ok Reg 1849, eff
					 6-13-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-115 - Successor agents; Commission authority to determine disputes and hold agency property [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff
					 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-116 - Motor license agent training and continuing education [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Amended at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 15 Ok Reg 2821, eff 6-25-98; Amended at 22 Ok Reg 1549, eff
					 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-117 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-118 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-119 - RESERVED

Current through Vol. 41, No. 20, July 1, 2024
Reserved at 9 Ok Reg
					 2151, eff 6-12-92
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 11 - AGENCY OPERATION [TRANSFERRED] › Section 710:60-9-120 - Summary of operational requirements [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Added at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 11 Ok Reg 3507, eff 6-26-94; Amended at 13 Ok Reg 3113, eff 7-11-96; Amended at
					 19 Ok Reg 1849, eff 6-13-02; Amended at 22 Ok Reg 1549, eff 6-11-05; Amended at
					 24 Ok Reg 2375, eff 6-25-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-130 - Appointment/operation of motor license agents/agencies in municipalities having a population in excess of 8,500, located in a county having a population in excess of 130,000 [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 27 Ok Reg
					 127, eff 10-1-09 (emergency); Revoked at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-130.1 - Purpose [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 27 Ok Reg
					 127, eff 10-1-09 (emergency); Added at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-131 - Application for the position of a motor license agent [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 8 Ok Reg
					 3305, eff 7-8-91 (emergency); Amended at 9 Ok Reg 2151, eff 6-12-92; Amended at
					 13 Ok Reg 3113, eff 7-11-96; Amended at 27 Ok Reg 127, eff 10-1-09 (emergency);
					 Amended at 27 Ok Reg 2293, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-132 - Necessary job skills and experience [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 29 Ok Reg
					 532, eff 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-133 - Primary source of income [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 27 Ok Reg
					 127, eff 10-1-09 (emergency); Amended at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-134 - Motor license agency location, staffing, equipment, office space, parking, and hours [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 22 Ok Reg
					 1549, eff 6-11-05; Amended at 26 Ok Reg 2344, eff 6-25-09; Amended at 27 Ok Reg
					 127, eff 10-1-09 (emergency); Amended at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-135 - Minimum office hours [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 27 Ok Reg
					 127, eff 10-1-09 (emergency); Revoked at 27 Ok Reg 2293, eff
					 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-136 - Interviews [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-137 - Appointment [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 24 Ok Reg 2375, eff 6-25-07 ; Amended at 27
						Ok Reg 127, eff 10-1-09 (emergency) ; Amended at 27 Ok Reg 2293, eff 7-11-10 ;
						Amended at 30 Ok Reg 1866, eff 7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 60 - Motor Vehicles › Subchapter 9 - Motor Vehicle License Agents/Agencies [Transferred] › Part 13 - PROVISIONS FOR MOTOR LICENSE AGENT APPLICATION AND APPOINTMENT [TRANSFERRED] › Section 710:60-9-138 - Suspension of appointment [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Added at 30 Ok Reg 1866, eff
						7-11-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Chapter have been promulgated for the
				  purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S.
				  §§
									250. 1 et
				  seq., and to facilitate the administration, enforcement, and collection of
				  taxes under the Oklahoma Sales and Use Tax Codes. (68 O.S. §§
									1351 et seq.;
				  68 O.S. §§
									1401 et
				  seq.)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-3 - Computation of sales and use taxes to be collected and remitted

Current through Vol. 41, No. 20, July 1, 2024
(a)
Determination of tax rate.
To determine the amount of tax to be
				collected and remitted, the gross receipts or gross proceeds of each sale is to
				be multiplied by the applicable percentage. The
applicable percentage
				shall equal the combination of the state and any applicable municipal and
				county sales tax rates.
(b)
Computation of
				tax.
In computing the tax to be collected or remitted as the
				result of any transaction, the tax amount must be carried to the third decimal
				place when the tax amount is expressed in dollars. The tax must be rounded to a
				whole cent using a method that rounds up to the next cent whenever the third
				decimal place is greater than four. The vendor or direct payment permit holder
				may elect to compute the tax due on transactions on an item or invoice
				basis.
[
See:
68 O.S.Supp.2003, § 1362(B)]
Added at 21 Ok Reg 2581,
				  eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-4 - Presumption of taxability

Current through Vol. 41, No. 20, July 1, 2024
(a)
Sales
				tax.
For the purpose of proper administration of the provisions of the
				sales and use tax laws, it is presumed that all gross receipts are subject to
				tax until they are shown to be tax exempt. The burden of proving that a sale of
				tangible personal property or enumerated service is an exempt sale is upon the
				vendor.
(b)
Use tax.
For consumer use tax purposes, it is presumed that tangible personal property
				sold, leased or rented by any person for delivery in this state is sold, leased
				or rented for storage, use or other consumption in this state. The burden of
				proving the contrary is on the purchaser. [
See:
68 O.S. §
									1365
				]
Amended at 11 Ok Reg
				  3521, eff 6-26-94
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-5 - Unlawful to advertise that sales tax will be absorbed

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma Statutes, prohibits any retailer to advertise or
				  hold out or state to the public or to any customer, either directly or
				  indirectly, that the sales tax imposed under Oklahoma Statutes, will be
				  absorbed or assumed by such retailer, or that such tax will be paid by the
				  vendor for the consumer or user. [
See:
68 O.S. §
									1361(D)
				  ]
Amended at 11 Ok Reg
				  3521, eff 6-26-94; Amended at 25 Ok Reg 2070, eff
				  7-1-08
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-6 - "Tax-included" prices

Current through Vol. 41, No. 20, July 1, 2024
(a) Certain
				vendors, in an effort to arrive at a sum for the tangible personal property
				being sold which may be conveniently handled as cash, have calculated the price
				of the property and collected a
"tax-included"
amount. In some
				cases the vendor has made signs, price lists, etc. on the premises advising
				that the prices include tax; in others no apparent mention of taxes has been
				made to the public.
(b) Although
				certainly desirable from an accounting and auditing standpoint, neither the
				statutes nor Commission rules require a vendor to state the sale price
				separately from the applicable tax. 68 O.S. 1361(B) provides that sales tax
				shall be added to the sales price,
"and when added such tax shall
				constitute a part of such price."
Under present law, taxes collected
				as part of a tax-included price, if so charged and collected, may be "backed
				out" of the total receipts to arrive at the amount of gross receipts or gross
				proceeds subject to tax. [68 O.S. §
									1361(B)
				]
(c) Whether the vendor added and
				collected the tax or whether the vendor truly failed to collect any tax at all,
				is always a fact to be determined. Such factual determination must be made in
				light of all circumstances, documents, records and information available. No
				single factor will be relied on to the exclusion of other evidence. As always
				in tax matters, the burden of proving that the tax was added and collected is
				on the vendor. The vendor must keep sufficient documentary evidence, i.e.
				books, records, price lists, signs, to sustain this burden.
Amended at 11 Ok Reg
				  3521, eff 6-26-94; Amended at 21 Ok Reg 2581, eff
				  6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-8 - Established place of business; maintaining a place of business

Current through Vol. 41, No. 20, July 1, 2024
(a)
"Established place of business" defined.
(1) An
"established place of
				business"
means a location at which:
(A) Any person regularly engages in,
				conducts, or operates a business:
(i) in a
				continuous manner,
(ii) for any
				length of time,
(iii) that is open
				to the public during hours customary for the type of business; and
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-9 - Gross receipts, gross proceeds, and sales price

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
The
				gross proceeds, gross receipts, or sales price reported by the taxpayer must
				include the total receipts from all sources, including cash from sales, charge
				sales, credits, services, and property other than cash accepted as
				consideration. Sales tax reports are to be filed on an accrual accounting
				basis. Sales tax should be reported and remitted for the month that the sale is
				made regardless of whether payment is received, charged, deferred, or otherwise
				to be made in the future, and regardless of the time or manner of
				payment.
(b)
Scope of "gross
				receipts", "gross proceeds",
or
"sales price".
"Gross
				receipts", "gross proceeds",
or
"sales
				price"
means the total amount of consideration, including cash,
				credit, property and services, for which personal property or services are
				sold, leased or rented, valued in money, whether received in money or
				otherwise, without any deduction for the following:
(1)
The seller's cost of the property
				sold;
(2)
The cost
				of materials used, labor, or service cost;
(3)
Interest, losses, all costs of
				transportation to the seller, all taxes imposed on the seller, and any other
				expense of the seller;
(4)
Charges by the seller for any services necessary to complete the sale,
				other than delivery and installation charges;
(5)
Delivery charges and installation
				charges, unless separately-stated on the invoice, billing, or similar document
				given to the purchaser; and,
(6)
Credit for any
				trade-in.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 1 - General Provisions › Section 710:65-1-10 - Initial use of property

Current through Vol. 41, No. 20, July 1, 2024
Any item purchased for use or consumption by the purchaser is
				  subject to sales or use tax at the time of purchase, even though the item may
				  be resold later in either its original or altered form. Any exempt purchase is
				  taxable in full at the time the purchaser first uses the item for a nonexempt
				  purpose. For example, a rental company purchases a tractor exempt from sales
				  tax for the purpose of renting the tractor to another person. If the rental
				  company at some point determines it will withdraw the tractor from its
				  inventory of items held for rental, and instead, will use the tractor for its
				  own use in providing services, the "
sales value"
of the tractor is
				  taxable at that point. The rental company must report the "
sales
				  value"
of the tractor as a withdrawal from inventory on Line Two (2) of
				  the sales tax report filed for the period when the determination was made and
				  remit the applicable sales tax.
Amended at 11 Ok Reg
				  3521, eff 6-26-94; Amended at 15 Ok Reg 2827, eff
				  6-25-98
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-2 - Timely mailing treated as timely filing and paying

Current through Vol. 41, No. 20, July 1, 2024
(a) Any report, claim, tax return, statement
				  or other document required or authorized to be filed with or any payment made
				  to the Commission, which document or payment is transmitted through the United
				  States mail, will be deemed to have been filed with and received by the
				  Commission on the date shown by the post office cancellation mark stamped upon
				  the envelope or other appropriate wrapper containing it. If mailed but not
				  received by the Commission, or if received but the cancellation mark is
				  illegible, erroneous or omitted, or envelope unavailable, the document or
				  payment will be deemed to have been filed on the date it was mailed if the
				  sender establishes by competent evidence that the document or payment was
				  deposited in the United States mail on or before the date due for filing. If
				  the envelope or other wrapper bears a postmark made by a private postage meter
				  in addition to a legible postmark made by the United States Postal Service, the
				  postmark not made by the United States Postal Service shall be disregarded. In
				  the event of the Commission's failure to receive a document or payment, the
				  document or payment will be deemed to have been received by the Commission on
				  time if the sender files with the Commission a duplicate within thirty (30)
				  days after written notification is given to the sender by the Commission of its
				  failure to receive such document or payment, provided proof is furnished that
				  the original of the document was deposited in the United States mail on or
				  before the date due for filing.
(b)
				  If any report, claim, tax return, statement, remittance or other document is
				  sent by United States registered mail, certified mail or certificate of
				  mailing, a record authenticated by the United States Post Office of such
				  registration, certificate or certificates shall be considered competent
				  evidence that the report, claim, tax return, statement, remittance or other
				  document was mailed, and the date of registration, certification or certificate
				  shall be deemed to be the date of the postmark made by the United States Postal
				  Service. [
See:
710:1-3-30 through
				  710:1-3-32;
				  68 O.S. §
										1365
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-3 - Due date that falls on Saturday, Sunday or holiday

Current through Vol. 41, No. 20, July 1, 2024
If a due date falls on Saturday, Sunday, a holiday, or
					 dates when the Federal Reserve Banks are closed, such due date shall be
					 considered to be the next business date. [
See:
68 O.S. §
										1365
					 ]
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 29 Ok Reg 542, eff
					 5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-4 - Contents of monthly sales report

Current through Vol. 41, No. 20, July 1, 2024
(a)
General provisions.
Every vendor shall file a monthly report for
				  sales made the preceding month stating the name of the seller, address,
				  telephone number, and, sales tax number as it appears on the sales tax permit
				  of the business and the period (month and year) covered by the report. In
				  instances where a business does not provide a sales tax number, the federal
				  employer identification number (FEIN) or social security number (SSN) of the
				  business is required to be included on the sales tax report. In addition, the
				  report shall disclose the following:
(1)
				  Total gross receipts for the preceding month from sales, both taxable and
				  non-taxable.
(2) The
"sales
				  value"
of all withdrawals from inventory of goods initially purchased
				  exempt from sales tax, including all items withdrawn for gifts, donations,
				  prizes or business or personal use. Included is the cost of all withdrawals
				  from inventory of goods initially purchased on a tax deferred basis pursuant to
				  a direct pay permit which are subsequently withdrawn for a taxable
				  use.
(3) Deductions allowed by law.
				  Deductions not specifically delineated on the face of the return must be fully
				  explained in the space provided.
(4) The amount of tax due, including any city
				  or county tax, or both, as described in (c) of this Section.
(A) The return should show the amount of
				  interest (if any) that is due.
(B)
				  The return should show the amount of penalty (if any) that is
				  due.
(5) Such other
				  reasonable information as the Commission may require. [
See:
68
				  O.S. §1365]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-5 - Signing of tax returns

Current through Vol. 41, No. 20, July 1, 2024
The following shall apply to the signing of tax
					 returns:
(1) Returns must be signed by
				  the president, vice president, secretary, treasurer, or other officer, or by
				  the properly accredited agent, if the seller is a corporation.
(2) The official title of the person signing
				  a return shall be shown after his signature.
(3) If the business is not a corporation but
				  is individually owned, returns shall be signed by the owner of the business or
				  by his duly authorized agent.
(4)
				  Individuals or employees who sign returns shall be deemed the authorized agent
				  in the absence of documentation to the contrary.
(5) If the business is owned by more than one
				  person (partnership, joint stock company, etc.), but is not a corporation,
				  returns shall be signed by an owner of the business or by a duly authorized
				  agent. [
See:
68 O.S. §
										1365(A)
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-6 - Verification of sales tax returns

Current through Vol. 41, No. 20, July 1, 2024
Each return or notice required to be filed under the Sales
					 Tax Code shall contain or be verified by a written declaration that it is made
					 under the penalties of perjury. [
See:
68 O.S. §
										1365
					 ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-7 - Registrants must file a return for every reporting period

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors under the Sales Tax Code shall
				  file a return for each reporting period, notwithstanding the fact that, during
				  one or more of such reporting periods, the vendor did not receive any gross
				  receipts rendering him liable for payment of sales tax. On the return for such
				  a reporting period, the vendor should indicate that no gross receipts or
				  proceeds were received and no tax is due for that reporting period.
(b) Vendors under the Use Tax Code who hold
				  direct payment permits shall file a return for each reporting period, despite
				  the fact that the vendor may not have withdrawn any tangible personal property
				  from an inventory purchased tax-deferred during the period reported.
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 14 Ok Reg 2711, eff
					 6-26-97
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-9 - Final sales tax return when business is discontinued

Current through Vol. 41, No. 20, July 1, 2024
A vendor who ceases doing business shall so indicate on the
					 final sales tax report for the discontinued business, and surrender the sales
					 tax permit to the Commission for cancellation, together with a remittance for
					 any unpaid or accrued taxes. Reporting and remitting for the final business
					 period shall be done in the manner prescribed and by the applicable date set
					 out in 68 O.S. §
										1365,
					 or by the twentieth day of the month following the discontinuance of the
					 business, whichever is earlier. [
See:
68 O.S. §§
										1364,
					 1365
					 ]
Amended at 11 Ok Reg
					 3521, eff 6-26-94; Amended at 21 Ok Reg 2581, eff 6-25-04; Amended at 22 Ok Reg
					 1561, eff 6-11-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 1 - GENERAL PROVISIONS › Section 710:65-3-10 - Election to participate in electronic funds transfer and electronic data interchange programs

Current through Vol. 41, No. 20, July 1, 2024
(a) In lieu of
				  filing reports on the twentieth day of each month, as required by
				  710:65-1-3,
				  tax remitters or taxpayers who agree to participate in the Tax Commission's
				  electronic funds transfer and electronic data interchange programs may file as
				  provided in this subsection.
(1)
For
				  sales from the first (1st) day through the fifteenth (15th) day of each month,
				  the tax shall be due and payable on the twentieth (20th) day of the month, and
				  remitted to the Tax Commission by electronic funds transfer. A taxpayer will be
				  considered to have complied with the requirements of this paragraph if, on or
				  before the twentieth (20th) day of each month, the taxpayer paid at least
				  ninety (90) percent of the liability for that fifteen-day period, or at least
				  fifty (50) percent of the liability incurred during the immediate preceding
				  calendar year for the same month;
and
(2)
For sales from the sixteenth
				  (16th) day through the end of each month, the tax shall be due and payable on
				  the twentieth (20th) day of the following month, and remitted to the Tax
				  Commission by electronic funds transfer.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 3 - RECORDS AND RECORDKEEPING › Section 710:65-3-30 - Books and records required; presumption of taxability; burden of proof

Current through Vol. 41, No. 20, July 1, 2024
(a) Vendors shall
				  keep records and books of all sales and all purchases of tangible personal
				  property. Vendors must maintain complete books and records covering receipts
				  from all sales and distinguishing taxable from nontaxable receipts.
(1) Such books and records must clearly
				  document all the information (deductions as well as gross receipts) required
				  for tax returns and shall, at all times during business hours of the day, be
				  subject to inspection and audit by the Commission or its duly authorized agents
				  and employees.
(2) Such books and
				  records must be kept in the English language.
(3) Such books and records must be kept
				  within Oklahoma except in instances where a business has several branches, with
				  the head office being located outside Oklahoma, and where all books and records
				  have been regularly kept outside the State at such head office. If books and
				  records are kept outside Oklahoma, the vendor must, within a reasonable time
				  after notification by the Commission, make all pertinent books, records, papers
				  and documents available at some point within Oklahoma for the purpose of
				  inspection and audit or arrange for Commission personnel to inspect and audit
				  the books and records of the vendor at a location outside Oklahoma.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 3 - RECORDS AND RECORDKEEPING › Section 710:65-3-31 - What records constitute minimum requirement

Current through Vol. 41, No. 20, July 1, 2024
(a)
Required records.
The
				  following records constitute a minimum requirement for the purposes of the
				  Sales Tax Code for vendors selling tangible personal property:
(1) Sales journal or log of daily sales in
				  addition to cash register tapes and other data which will provide a daily
				  record of the gross amount of sales.
(2) A record of the amount of merchandise
				  purchased. To fulfill this requirement, copies of all vendors' invoices and
				  taxpayers' copies of purchase orders must be retained serially and in sequence
				  as to date.
(3) A true and complete
				  inventory of the value of stock on hand taken at least once each
				  year.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 3 - RECORDS AND RECORDKEEPING › Section 710:65-3-32 - Authorization to destroy records sooner than would otherwise be permissible

Current through Vol. 41, No. 20, July 1, 2024
In all cases, the Commission may, in writing, authorize the
					 destruction of books and records and other papers prior to the expiration of
					 the three year period of time which the taxpayer, except for such written
					 authorization from the Commission, is required to keep his books and records.
					 The Commission will not authorize destruction of records unless the records are
					 preserved in microfilm, microfiche or ADP and meet conditions as prescribed.
					 [
See:
68 O.S. §
										1365(F)
					 ]
Amended at 27 Ok Reg
					 2308, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 3 - RECORDS AND RECORDKEEPING › Section 710:65-3-33 - Records required to support deductions from gross receipts for purposes of calculating sales tax

Current through Vol. 41, No. 20, July 1, 2024
(a)
Supporting records required.
Where the nature of a business is
				  such that charge and time sales are made, or where the nature of the business
				  is such that a portion of its sales are for resale, or are within the
				  protection of the Commerce Clause of the Constitution of the United States, or
				  consist of nontaxable services, or are exempt under any provision of the
				  Oklahoma Sales Tax Code, then such records as will clearly indicate the
				  information required in filing returns must be kept.
(b)
Complete and detailed records
				  required.
To support deductions made on the tax return, the vendor's
				  records for each transaction for which exemption is claimed shall be in detail
				  sufficient to show:
(1) The name and address
				  of the customer,
(2) The character
				  of the transaction,
(3) The
				  date,
(4) The amount of gross
				  receipts or gross proceeds; and
(5)
				  Such other information as may be necessary to establish the nontaxable
				  character of such transaction under the Sales Tax Code.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 3 - Reports and Returns; Payments and Penalties; Records › Part 3 - RECORDS AND RECORDKEEPING › Section 710:65-3-34 - Administration of electronically-claimed exemptions

Current through Vol. 41, No. 20, July 1, 2024
(a) The vendor shall use the standard form
				  adopted by the Commission for claiming an exemption electronically.
(b) A purchaser is not required to provide a
				  signature to claim an exemption from tax unless a paper exemption certificate
				  is used.
(c) The vendor shall
				  obtain the same information for proof of a claimed exemption regardless of the
				  medium in which the transaction occurred.
Added at 21 Ok Reg
					 2581, eff 6-25-04
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 5 - Audit and Assessment › Section 710:65-5-1 - Sales/use tax audits and auditors

Current through Vol. 41, No. 20, July 1, 2024
(a)
General investigative authority.
Any representative of the
				Commission holding a certificate of authority may make an examination or
				investigation of the place of business, tangible personal property, equipment
				and facilities, and the books, records, papers, vouchers, accounts and
				documents of any taxpayer.
(b)
Financial institution limitation.
However, financial institutions
				are not required to release or permit the Commission to have access to customer
				financial information which reflects financial institutions' sales tax
				information without first reviewing and deleting any and all information which
				may divulge the identity of a particular customer and the customer's financial
				records. [
See:
68 O.S. §§
									201
				et seq.]
(c)
Duty to make
				records/information available.
It shall be the duty of every taxpayer
				and every director, officer, or employee of every taxpayer to exhibit to the
				Commission, or to the employees or agents of such Commission, the items
				mentioned in (a) of this Section. [
See:
68 O.S. §
									206
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 5 - Audit and Assessment › Section 710:65-5-2 - Sales/use tax audits of sample periods

Current through Vol. 41, No. 20, July 1, 2024
An auditor for the Commission may suggest a sample sales/use
				  tax audit rather than a detailed audit. The auditor shall select the periods to
				  sample and apply the results to all the periods of the audit. The auditor shall
				  prepare forms to be signed by the taxpayer stating they agree with the periods
				  and method chosen for the sample. [
See:
68 O.S. §
									206
				  ]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 5 - Audit and Assessment › Section 710:65-5-3 - Out-of-state tax audits [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 20 Ok Reg
				  2175, eff 6-26-03
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 65 - Sales and Use Tax › Subchapter 5 - Audit and Assessment › Section 710:65-5-5 - Issuance of sales tax assessments

Current through Vol. 41, No. 20, July 1, 2024
Sales tax assessments will be issued against the legal
				  entity as well as against other person(s) who may be liable for the tax
				  pursuant to law. Any person shall be liable for the payment of sales tax if
				  during the period of time for which the assessment was made the person was
				  responsible for the collection and remittance of sales tax or had direct
				  control, supervision or responsibility for filing returns and making payments
				  of the tax due the State of Oklahoma.
Amended at 11 Ok Reg
				  3521, eff 6-26-94