reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-4 - Incomplete monthly tobacco tax reports of licensed manufacturers or wholesalers; forfeiture of discount

Current through Vol. 41, No. 20, July 1, 2024
Any Monthly Tobacco Products Tax Report form filed with the
				  Business Tax Services Division of the Oklahoma Tax Commission shall include,
				  and have attached thereto, the minimum information specified in 68 O.S.
				  §413 and
				  710:70-5-3.
				  Any such monthly report form that does not include these minimum requirements
				  shall not constitute the mandatory report. And, in the event a proper, complete
				  monthly report is not filed on or before the due dates in accordance with
				  710:70-5-5,
				  the discount of two percent (2%) of the tax due for maintaining and collecting
				  such tax, shall not be allowed, and the report shall be
				  delinquent.
Amended at 27 Ok Reg
				  2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-5 - Due dates for timely filing of monthly tobacco products tax reports and paying tax

Current through Vol. 41, No. 20, July 1, 2024
(a) On or before
				the twentieth (20 
				th) day of the calendar month
				immediately following the calendar month in which the tobacco products subject
				to taxation were first received, delivered, possessed, used or in any manner
				dealt with in this State, the Monthly Tobacco Products Tax Reports and payment
				of the tax due shall be submitted to the Oklahoma Tax Commission. If such due
				date is a Saturday, Sunday, holiday recognized by the executive department of
				this State, or a date when the Federal Reserve Banks are closed then the due
				date shall be the next official working day for the Oklahoma Tax Commission
				immediately following the Saturday, Sunday, holiday or Federal Reserve Bank
				closure date.
(b) Any report or
				payment mailed and postmarked by the United States Postal Service on or prior
				to the due date shall be considered to have been filed or paid on the due
				date.
(c) All excise tax or monthly
				reports due and not paid or submitted to the Commission on or before the due
				date shall be delinquent.
Amended at 29 Ok Reg 686, eff 5-25-12 ; Amended at 30 Ok
					 Reg 1474, eff 7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-6 - Discount for timely filing of monthly tobacco products tax reports and paying taxes

Current through Vol. 41, No. 20, July 1, 2024
(a) Every licensed
				manufacturer and every wholesalerrequired to report and pay the tobacco
				products excise tax shall be allowed a discount of two percent (2%) of the tax
				due under each monthly report and shall, at the time of filing each monthly
				report, pay to the Oklahoma Tax Commission, ninety-eight percent (98%) of the
				tax due.
(b) The two percent (2%)
				discount shall not be allowed to any taxpayer who fails to timely file the
				required monthly report or who fails to timely pay the tax due in accordance
				with
				710:70-5-5.
Amended at 27 Ok Reg
				  2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-7 - Penalty and interest for failure to timely pay tax

Current through Vol. 41, No. 20, July 1, 2024
(a) If any amount of the tobacco products
				excise tax is not paid, before the tax becomes delinquent, as set out in
				710:70-5-5,
				interest, at the rate of one and one-fourth percent (11/4% per month from the
				date due until payment of the tax, shall be calculated and collected as part of
				the delinquent tax. [
See:
68 O.S. §
									217(a)
				]
(b) If any amount of the tobacco
				products excise tax is not paid within thirty (30) calendar days after the tax
				becomes delinquent, as set out in
				710:70-5-5,
				a penalty, at the rate of ten percent (10%) of the total amount of such
				delinquent tax, shall be calculated and collected as part of the delinquent
				tax. [
See:
68 O.S. §
									217(c)
				]
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-8 - Reports on tobacco products by persons, retailers, consumers, carriers or bailees other than those required to report and pay tax

Current through Vol. 41, No. 20, July 1, 2024
(a) Every person or entity, listed below, who
				possesses, controls, transports, uses or in any manner deals with tobacco
				products within this State subject to the tobacco products excise tax, upon
				which the tax has not been paid, even though not the party required to pay the
				tax, shall file a monthly report to the Oklahoma Tax Commission on prescribed
				forms as follows:
(1) Every retailer or
				consumer purchasing tobacco products subject to tax shall report those
				purchases to the Oklahoma Tax Commission on the Monthly Tobacco Products Tax
				Reports in accordance with
				710:70-5-3
				through
				710:70-5-5,
				as required of licensed manufacturers, wholesalers, retailers or
				consumers.
(2) Every carrier
				transporting tobacco products, subject to tax, to a point within this State
				shall monthly report to the Oklahoma Tax Commission the following information:
(A) Name and business address of the carrier;
(B) The date of delivery of each
				shipment of said tobacco products transported and delivered into this State in
				the previous calendar month;
(C)
				The point of origin and the point of delivery of each shipment of said tobacco
				products transported and delivered into this State in the previous calendar
				month;
(D) The name of the person
				or entity to whom said tobacco products were delivered in this State in the
				previous calendar month; and
(E)
				Copies of all invoices, bills of lading or instruments of consignment of said
				tobacco products transported and delivered into this State in the previous
				calendar month, attached to said report.
(3) Every bailee having possession, custody,
				control, use or in any manner dealing with tobacco products within this State
				subject to the tax, shall report monthly to the Oklahoma Tax Commission as is
				required of carriers.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-9 - Reports and payment of taxes on drop shipments of tobacco products [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 27 Ok Reg
				  2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-10 - Prohibition against the possession, sale, use, distribution, exchange, barter, giving away or in any manner dealing with tobacco products upon which the tobacco products tax has not been paid [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 27 Ok Reg 2350, eff 7-11-10 ; Revoked at 30 Ok
					 Reg 1475, eff 7-1-13
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-11 - Seizure of tobacco products

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Any authorized agent of the Oklahoma Tax Commission or any sheriff, deputy
				sheriff or police law enforcement officer may seize all tobacco products
				subject to the Tobacco Products Excise Tax, found in the possession, custody or
				control of any person required to file monthly reports or to pay said taxes,
				if:
(1) The person has failed to timely file
				a required monthly report; or
(2)
				The person has failed to timely pay said taxes when due; or
(3) The Commission has determined that the
				person is attempting to evade or avoid payment of the tobacco excise tax;
				or
(4) The Commission has
				determined the person has violated any of the provisions of the Tobacco
				Products Tax Act or the Rules of the Oklahoma Tax Commission.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-12 - Oklahoma tobacco products tax rates [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg 525,
				  eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff 6-25-05; Amended at 26 Ok
				  Reg 2373, eff 6-25-09
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-13 - Requirements placed on wholesalers and retailers to maintain copies of invoices with certain information that must be shown on each invoice

Current through Vol. 41, No. 20, July 1, 2024
(a) Wholesalers of tobacco products, as
				defined in 68 O.S. § 401, shall keep copies of invoices or equivalent
				documentation for each of its facilities for every transaction in which the
				wholesaler is the seller, purchaser, consignor, consignee, or recipient of
				tobacco products. The invoices or documentation must contain the wholesaler's
				tobacco license number and the retailer's tobacco license number if the sale is
				to a retailer and the quantity by brand style of the tobacco products involved
				in the transaction. [68 O.S. Section 420.1(A)].
(b) Retailers of tobacco products, as defined
				in 68 O.S. § 401, shall keep copies of invoices or equivalent
				documentation for every transaction in which the retailer receives or purchases
				tobacco products at each of its facilities. The invoices or documentation must
				show the name, address and tobacco license number of the wholesaler from whom,
				or the address of another facility of the same retailer from which, the tobacco
				products were received, the quantity of each brand style received in such
				transaction, the date the tobacco products were received and the retail tobacco
				license number. [68 O.S. § 420.1(B)]
(c) The invoices or equivalent documentation
				must be kept on the premises described in the license in such a manner as to
				ensure permanency and accessibility for inspection at reasonable hours by
				authorized personnel of the Oklahoma Tax Commission. With the permission of the
				Tax Commission, manufacturers, wholesalers, and retailers with multiple places
				of business may retain centralized records, but must transmit duplicates of the
				invoices or the equivalent documentation to each place of business within
				twenty-four (24) hours upon the request of the Tax Commission. Written requests
				for permission to keep centralized records should be submitted to the Business
				Tax Services Division, at Oklahoma Tax Commission, Oklahoma City, Ok 73194 or
				by FAX at (405) 522-4450.
(d) The
				invoices or equivalent documentation must be retained for a period of three (3)
				years from the date of the transaction.
Added at 23 Ok Reg 2867,
				  eff 6-25-06; Amended at 26 Ok Reg 2373, eff 6-25-09; Amended at 27 Ok Reg 2350,
				  eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 5 - Excise on Tobacco Products › Section 710:70-5-14 - Wholesale, retail, and distributing agent licenses required

Current through Vol. 41, No. 20, July 1, 2024
(a) Effective
				January 1, 2010, every dealer or wholesaler of tobacco products must annually
				obtain a license from the Tax Commission.
(b) The license fee shall not be paid if the
				applicant has paid the fee for a cigarette wholesaler license to the Tax
				Commission.
(c) A retailer of
				tobacco products must obtain a retail tobacco license prior to purchasing or
				selling tobacco products after January 1, 2010.
(d) Effective January 1, 2010, retailers of
				tobacco products shall purchase tobacco products only from a supplier who holds
				a current tobacco wholesaler license.
(e) Effective January 1, 2010, wholesalers of
				tobacco products are prohibited from purchasing tobacco products from a person
				required to obtain an Oklahoma license. A wholesaler shall sell only to a
				retailer holding an Oklahoma tobacco retailer license.
(f) A licensed retailer is prohibited from
				selling tobacco products to another licensed tobacco products retailer unless
				the purpose of the sale is to move inventory between stores which are owned by
				the same legal entity.
Added at 27 Ok Reg 2350,
				  eff 7-11-10; Amended at 29 Ok Reg 564, eff
				  5-11-12
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq., and to facilitate the administration, enforcement, and collection of
				  the levies enacted by the Oklahoma Legislature with respect to tobacco and
				  tobacco products.
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff
				  7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in this Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Indian country"
means:
(A)
Land held in trust by the United States of America
				  for the benefit of a federally recognized Indian tribe or
				  nation;
(B)
All land within the limits of any Indian
				  reservation under the jurisdiction of the United States Government,
				  notwithstanding the issuance of any patent, including rights-of-way running
				  through the reservation;
(C)
All dependent Indian communities within the
				  borders of the United States whether within the original or subsequently
				  acquired territory thereof, and whether within or without the limits of a
				  state; and,
(D)
All Indian allotments, the Indian titles to which
				  have not been extinguished, including individual allotments held in trust by
				  the United States or allotments owned in fee by individual Indians subject to
				  federal law restrictions regarding disposition of said allotments and including
				  rights-of-way running through the same.
[68 O.S. §
									348(3)
				  ]
Reserved at 10 Ok Reg
				  683, eff 12-23-92 (emergency); Reserved at 10 Ok Reg 3867, eff 7-12-93; Added
				  at 22 Ok Reg 525, eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff
				  6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-3 - Affixing of cigarette stamp; usage limited

Current through Vol. 41, No. 20, July 1, 2024
(a) Cigarette stamps must be affixed to the
				bottom of the package containing the cigarettes.
(b) Cigarette stamps cannot be used more than
				once.
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff
				  7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-4 - Stamps required

Current through Vol. 41, No. 20, July 1, 2024
All cigarettes sold or held for sale in the State of Oklahoma
				  shall bear one of the following stamps:
(1) A stamp indicating that the retailer
				selling or holding for sale such cigarettes is a federally recognized Indian
				tribe or nation, or licensee thereof, which has entered into a Compact with the
				State of Oklahoma and is paying the payments specified thereunder; or
(2) A stamp indicating that the retailer
				selling or holding for sale such cigarettes is a federally recognized Indian
				tribe or nation, or licensee thereof, which has not entered into a Compact with
				the State of Oklahoma and the cigarettes bearing such stamps are being held for
				sale to members of that Indian tribe or nation; or
(3) A stamp indicating that the retailer
				selling or holding for sale such cigarettes does not meet the requirements of
				one of the above-referenced categories and is paying the tax levied pursuant to
				68 O.S. §
									301 et
				seq.
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff 7-12-93; Amended at 27
				  Ok Reg 2350, eff 7-11-10; Amended at 28 Ok Reg 966, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-5 - Documentation that purchaser is tribally owned or licensed retail store must be obtained and retained [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff 7-12-93; Amended at 27
				  Ok Reg 2350, eff 7-11-10; Revoked at 28 Ok Reg 966, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-6 - List of compacting tribes and retail outlets to be provided

Current through Vol. 41, No. 20, July 1, 2024
The Oklahoma Tax Commission shall provide to cigarette
				  wholesalers, distributors, jobbers and warehousemen a listing of those tribes
				  who have entered into a compact with the State of Oklahoma. This list shall
				  include a listing of each retail outlet which is owned or licensed by the
				  compacting tribes.
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff
				  7-12-93
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-7 - Documentation required for refund on sales of cigarettes or tobacco products sold by tribally-owned or licensed stores to tribal members [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 10 Ok Reg 683,
				  eff 12-23-92 (emergency); Added at 10 Ok Reg 3867, eff 7-12-93; Revoked at 27
				  Ok Reg 2350, eff 7-11-10
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-8 - Cigarette stamp tax rate for sales by federally-recognized Indian tribes and nations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg 525,
				  eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff 6-25-05; Amended at 27 Ok
				  Reg 2350, eff 7-11-10; Amended at 28 Ok Reg 966, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 7 - Cigarette and Tobacco Products Sales by Federally Recognized Indian Tribes and Nations › Section 710:70-7-9 - Tobacco products tax rates for sales by federally-recognized Indian tribes and nations [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 22 Ok Reg 525,
				  eff 1-28-05 (emergency); Added at 22 Ok Reg 2243, eff 6-25-05; Amended at 27 Ok
				  Reg 2350, eff 7-11-10; Amended at 28 Ok Reg 966, eff
				  6-1-11
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 9 - Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act › Section 710:70-9-1 - Purpose

Current through Vol. 41, No. 20, July 1, 2024
The provisions of this Subchapter have been promulgated for
				  the purpose of compliance with the Oklahoma Administrative Procedures Act, 75
				  O.S. §§
									250.1
				  et seq. and to facilitate the determination, compilation, and reporting of
				  certain information required by Sections 600.21 through 600.23 of the
				  Prevention of Youth Access to Tobacco Act (37 O.S.Supp.1999, §600.1 et
				  seq.) Further, the provisions are intended to implement, administer, and
				  interpret "The Master Settlement Agreement Complementary Act (68 O.S.Supp.2004,
				  §§ 360.1 through 360.8).
Added at 17 Ok Reg 3284,
				  eff 7-7-00 (emergency); Added at 18 Ok Reg 2848, eff 6-25-01; Amended at 22 Ok
				  Reg 2243, eff 6-25-05
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 9 - Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act › Section 710:70-9-3 - Procedures pertaining to the Tobacco Master Settlement Agreement concerning non-participating manufacturers

Current through Vol. 41, No. 20, July 1, 2024
In addition to any information currently reported, and in
				  addition to any return presently required to be filed, each Tobacco Taxpayer
				  shall report, for each non-participating manufacturer, all purchases and all
				  units sold in Oklahoma of cigarettes (including all roll-your-own tobacco
				  unit-equivalents), as those terms are defined in 37 O.S.Supp.1999 §
				  600.22. The Tobacco Taxpayer shall report the required information to the
				  Oklahoma Tax Commission, on forms prescribed by the Commission, no later than
				  the twentieth day of each calendar month for the preceding calendar month's
				  activity. The following information must be reported monthly, regardless of
				  whether any applicable sales have been made, for each non-participating
				  manufacturer:
(1) The month of
				activity;
(2) The name and address
				of the non-participating manufacturer from whom the cigarettes or roll-your-own
				tobacco originated;
(3) The brand
				name of the cigarettes or roll-your-own tobacco sold; and
(4) The number of
units sold
,
				as defined by
				710:70-9-2, of
				cigarettes and roll-your-own tobacco unit-equivalents.
Added at 17 Ok Reg 3284,
				  eff 7-7-00 (emergency); Added at 18 Ok Reg 2848, eff 6-25-01; Amended at 19 Ok
				  Reg 2444, eff 6-27-02
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 9 - Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act › Section 710:70-9-4 - Quarterly escrow installments required from certain nonparticipating manufacturers pursuant to the Master Settlement Agreement Complementary Act

Current through Vol. 41, No. 20, July 1, 2024
(a)
Quarterly
				escrow payments for certain nonparticipating manufacturers required.
The
				Oklahoma Tax Commission shall require a tobacco product manufacturer subject to
				the escrow requirements of 37 O.S. §
									600.23,
				to make quarterly installments during the year in which the sales covered by
				the deposits are made when the Attorney General notifies the Tax Commission
				that:
(1) A nonparticipating manufacturer has
				not previously established and funded a qualified escrow fund in Oklahoma;
				or,
(2) A nonparticipating
				manufacturer has not made any escrow deposits for more than one year;
				or,
(3) A nonparticipating
				manufacturer has failed to pay any judgment awarded to the state, including any
				civil penalty; or,
(4) A
				nonparticipating manufacturer sells more than 2,000,000 sticks or 180,000
				ounces of roll-your-own product during a quarter.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 70 - Tobacco, Tobacco Products, and Cigarettes › Subchapter 9 - Reporting Required by the Prevention of Youth Access to Tobacco Act and the Master Settlement Agreement Complementary Act › Section 710:70-9-5 - Electronic tobacco sales report

Current through Vol. 41, No. 20, July 1, 2024
(a)
				Each wholesaler or distributor shall report information relating to sales of
				cigarettes and roll-your- own tobacco to each retailer and wholesaler. The
				required information shall be reported to the Attorney General and the Oklahoma
				Tax Commission, electronically, no later than the twentieth day of each
				calendar month for the preceding calendar month's activity. The report is to
				contain the following information:
(1) The
				name and address of the outlet location of each retailer and wholesaler to
				which the wholesaler or distributor delivered cigarettes, including the city
				and zip code;
(2) Monthly sales,
				including the number of individual cigarettes, by brand name, made to:
(A) Wholesalers and retailers in packages
				bearing the excise tax stamp of the State of Oklahoma;
(B) Tribal retailers of compacting Tribes, in
				packages bearing the joint "unity rate" tax stamp purchased from the Oklahoma
				Tax Commission;
(C) Wholesalers,
				retailers or consumers located outside the State of Oklahoma in packages not
				bearing the excise tax stamp of the State of Oklahoma;
(D) Noncompacting Tribes located in the State
				of Oklahoma that bear the black tax-free stamp for sales to tribal members of a
				noncompacting Tribe;
(3)
				Monthly sales of individual containers of roll-your-own tobacco products, by
				brand name and by weight, upon which the state excise or "unity" tax has been
				paid; and
(4) Monthly sales of
				individual containers of roll-your-own tobacco products, by brand name and by
				weight, made to:
(A) Wholesalers, retailers or
				consumers located outside the State of Oklahoma on which the state excise tax
				has not been paid;
(B)
				Noncompacting Tribes located within the State of Oklahoma.
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-1 - Purpose [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 12 Ok Reg 601,
				eff 12-5-94 (emergency); Amended at 12 Ok Reg 2951, eff 7-14-95; Revoked at 24
				Ok Reg 1449, eff 7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-2 - Definitions [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg 3869,
				eff 7-12-93; Amended at 12 Ok Reg 601, eff 12-5-94 (emergency); Amended at 12
				Ok Reg 2951, eff 7-14-95; Amended at 16 Ok Reg 2672, eff 6-25-99; Revoked at 24
				Ok Reg 1449, eff 7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-3 - General applicability of Tourism Promotion Tax [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg 3869,
				eff 7-12-93; Amended at 12 Ok Reg 601, eff 12-5-94 (emergency); Amended at 12
				Ok Reg 2951, eff 7-14-95; Revoked at 24 Ok Reg 1449, eff
				7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-4 - Application of Tourism Tax [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg 3869,
				eff 7-12-93; Amended at 17 Ok Reg 2715, eff 6-25-00; Revoked at 24 Ok Reg 1449,
				eff 7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-5 - Tourism and Recreation Department and Historical Society facilities [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 10 Ok Reg 3869,
				eff 7-12-93; Revoked at 24 Ok Reg 1449, eff
				7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-8 - Filing requirements; interest; penalty [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 19 Ok Reg 2445,
				eff 6-27-02; Amended at 22 Ok Reg 1588, eff 6-11-05; Revoked at 24 Ok Reg 1449,
				eff 7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-9 - Recordkeeping [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 12 Ok Reg 601,
				eff 12-5-94 (emergency); Amended at 12 Ok Reg 2951, eff 7-14-95; Revoked at 24
				Ok Reg 1449, eff 7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 75 - Tourism Promotion [Revoked] › Section 710:75-1-10 - Examples and applications [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Added at 12 Ok Reg 601,
				eff 12-5-94 (emergency); Added at 12 Ok Reg 2951, eff 7-14-95; Amended at 17 Ok
				Reg 2715, eff 6-25-00; Revoked at 24 Ok Reg 1449, eff
				7-1-07
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-1 - Purpose [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-2 - Definitions [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-3 - Mineral interest in land escheatable [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 12 Ok Reg
				  2655, eff 6-26-95; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-4 - Protest procedure; procedure for administrative protest to examination or audit findings or demands for reportable or deliverable property issued to holders [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-5 - Confidentiality of reports, records and files in the administration of the Uniform Unclaimed Property Act [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-6 - Payment of examination findings under protest [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-7 - Relief from liability by payment or delivery [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 1 - General Provisions [Transferred] › Section 710:80-1-8 - Recordkeeping requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Amended at 10 Ok Reg 3871, eff 7-12-93; Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-1 - General reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-2 - Owner contact; reporting requirements; "owner generated activity" defined [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-3 - Early delivery of property [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-4 - Aggregate reporting; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-5 - Abandoned mineral interests; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-6 - Items of Fifty Dollars ($50.00) or more; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 1 - GENERAL APPLICATION [Transferred] › Section 710:80-3-7 - Requirement to report and remit current balance [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 3 - FINANCIAL INSTITUTIONS [Transferred] › Section 710:80-3-10 - Banks, savings and loans or other financial institutions; reporting requirements [Transferred]

Current through Vol. 41, No. 20, July 1, 2024
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 5 - BUSINESS ASSOCIATIONS [Transferred] › Section 710:80-3-15 - Business associations; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 7 - CITY/COUNTY TREASURERS [Transferred] › Section 710:80-3-20 - City or county treasurers; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 9 - COOPERATIVE POOLS [Transferred] › Section 710:80-3-25 - Cooperative pools; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 11 - COURT CLERKS [Transferred] › Section 710:80-3-30 - Court clerks; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 13 - MINERAL INTERESTS [Transferred] › Section 710:80-3-35 - Mineral interest proceeds; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 3 - Reporting Requirements [Transferred] › Part 15 - UTILITIES [Transferred] › Section 710:80-3-40 - Utilities; reporting requirements [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 5 - Allowable Charges and Deductions [Transferred] › Section 710:80-5-1 - Charges and deductions that may be withheld [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 5 - Allowable Charges and Deductions [Transferred] › Section 710:80-5-2 - Discontinuance of interest or dividends; general [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-1 - Claims process; general [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-2 - Proof of ownership [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 12 Ok Reg
				  2655, eff 6-26-95; Amended at 14 Ok Reg 2747, eff 6-26-97; Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-3 - Release of non-cash items [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-4 - Payment of claims [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-5 - Holder reimbursement [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
				  3025, eff 7-13-92; Amended at 12 Ok Reg 2655, eff 6-26-95; Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-6 - Protest of claims [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-7 - Claims paid in error [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 12 Ok Reg
				  2655, eff 6-26-95; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
				  (See Editor's Notice published at 17 Ok Reg
				  217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 7 - Claims Process [Transferred] › Section 710:80-7-8 - Disposition of unclaimed property other than cash [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 9 - Office Audit [Transferred] › Section 710:80-9-1 - Audit of holder reports [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 9 - Office Audit [Transferred] › Section 710:80-9-2 - Interest/penalty; amended reports [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 9 - Office Audit [Transferred] › Section 710:80-9-3 - Mailing of assessment letters to holders; office audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 9 - Office Audit [Transferred] › Section 710:80-9-4 - Return of reports for correction [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 9 - Office Audit [Transferred] › Section 710:80-9-5 - Amended reports [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
				  735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
				  17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 1 - GENERAL PROVISIONS [Transferred] › Section 710:80-11-1 - Field audits; general [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 1 - GENERAL PROVISIONS [Transferred] › Section 710:80-11-2 - Field audits conducted when [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Transferred to
					 735:80-1-1 at 60 O.S., §688, eff 7-1-99 (See Editor's Notice published at
					 17 Ok Reg 217)
Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 80 - Unclaimed Property Administration [Transferred] › Subchapter 11 - Field Audit [Transferred] › Part 3 - BANKING OR FINANCIAL INSTITUTIONS [Transferred] › Section 710:80-11-10 - Banking or financial institutions; field audits [TRANSFERRED]

Current through Vol. 41, No. 20, July 1, 2024
Amended at 9 Ok Reg
					 3025, eff 7-13-92; Transferred to 735:80-1-1 at 60 O.S., §688, eff 7-1-99
					 (See Editor's Notice published at 17 Ok Reg
					 217)