Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 1. Administrative Operations |
Subchapter 5. Practice and Procedure |
Part 10. BUSINESS COMPLIANCE PROCEEDINGS |
SECTION 710:1-5-114. Closure Order
Latest version.
- If a noncompliant taxpayer fails to timely and fully exercise one of the options to avoid business closure outlined in paragraphs (1) through (4) of subsection (b) of Section 710:1-5-113, or to comply with the terms of an installment payment agreement pursuant to Section 710:1-5-115, the Tax Commission will issue a Closure Order.