SECTION 165:30-19-8. Maintenance and availability of operational records

Latest version.

(a)   Operational records must be maintained for a period of three (3) years after the close of the registration year for which the records were included in the application. Failure to maintain the required records may result in an assessment in accordance with Section 1015 of the IRP.
(b)   Failure to make records available upon proper request shall result in an assessment in accordance with Section 1015 of the IRP.
(c)   Failure to maintain or make records available may also subject the registrant to denial of apportion privilege.

[Source: Transferred from OAC 710:60-4-8 by SB 141 (2004), eff 7-1-04 (Editor’s Notice published at 21 Ok Reg 2927); Amended at 24 Ok Reg 1814, eff 7-1-07; Amended at 32 Ok Reg 823, eff 8-27-15; Amended at 34 Ok Reg 977, eff 9-11-17]

                    
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