Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
Subchapter 11. State Employees Compliance Review |
SECTION 710:95-11-5. Procedure for notification of status to appointing authority
Latest version.
- (a) Notification of noncompliance to appointing authority. The Commission shall notify the appointing authority of each state agency of noncompliance of a state employee if:(1) An employee has been notified of noncompliance pursuant to Section 710:95-11-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the employee has failed to respond to the notice;(2) An employee has been notified of noncompliance pursuant to Section 710:95-11-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the employee has failed to come into compliance with the income tax laws of this state after an assessment has become final; or,(3) An employee has been notified of noncompliance pursuant to Section 710:95-11-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the employee has failed to come into compliance with the income tax laws of this state and the Commission determines that every reasonable effort has been made to assist the employee to come into compliance.(b) Content of notice to appointing authority. The notice of noncompliance to the appointing authority shall include the provisions of Section 238.2(E) of Title 68 of the Oklahoma Statutes.(c) Notification of compliance to appointing authority. If the Commission has previously reported an employee to be non-compliant to the respective appointing authority, and the employee comes into compliance, the appointing authority shall be immediately so notified.(d) Exception. The appointing authority shall not be notified pursuant to this Section if the employee has timely protested a proposed income tax assessment, unless the protest has been resolved in favor of the Commission, all available appeals have been exhausted, and the employee has been given an opportunity to come into compliance.