SECTION 710:85-9-7. Incentive payments unavailable to delinquent tax reporters/remitters  


Latest version.
  •   No incentive payment will be made to any qualified establishment that is delinquent in the filing of any state tax return or report or for which there is an established liability for any state tax until all delinquent reports or returns are filed and the established liability paid.
[Source: Added at 22 Ok Reg 2249, eff 6-25-05]