Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 60. Motor Vehicles |
Subchapter 9. Motor Vehicle License Agents/Agencies |
Part 5. SPECIFIC RECORDKEEPING DUTIES |
SECTION 710:60-9-52. Maintenance of required indexes and files
Latest version.
- (a) Files to be retained. A motor license agent shall maintain records of semimonthly reports generated and related financial information pertaining to the collection and disposition of all monies due the state. Copies of individual transaction receipts are not required to be retained, unless the transaction required some special action or notation, or retention was specifically requested by the Motor Vehicle Division. Copies of documentation supporting any insurance verification override are to be retained. Copies of Vehicle Information Requests are to be retained. All referenced retained records are to be maintained by the motor license agent for a period of two (2) years.(b) Disposition of files containing taxpayer information. When disposing of files or records, the motor license agent is responsible for the proper destruction of any file or record containing confidential taxpayer information that was either generated by, or submitted to, his or her agency. The file or record is to be destroyed to the extent no such confidential information may be recovered.