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.
[Source: Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1850, eff 7-11-13]