SECTION 710:1-5-110. Definitions

Latest version.

The following words and terms, when used in this Part, shall have the following meaning, unless the context clearly indicates otherwise:
"Business day" means a day on which State offices are open for regular business.
"Noncompliant taxpayer" means any taxpayer operating under a sales tax permit who, within any consecutive twenty-four-month period, has failed to file two (2) reports or remit tax due for any two (2) months, as required under the provisions of any tax law. Provided, a taxpayer shall not be deemed noncompliant for nonpayment of income taxes.

[Source: Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1850, eff 7-11-13; Amended at 35 Ok Reg 2033, eff 9-14-18]

                    
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