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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
SECTION 710:95-22-5. Complaints
Latest version.
- (a) Complaints. Complaints of awarding public agencies that a contractor, upon written request, failed to provide the information as required by OAC 710:95-22-3 along with complaints that contractors are performing work in this state without properly registering for employer identification numbers with the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service and the Social Security Administration should be forwarded to the Taxpayer Assistance Division, Oklahoma Tax Commission.(b) Complaint review. Taxpayer Assistance Division will review the complaint and investigate whether the contractor, about which the complaint was made, is properly registered with the agencies referenced in subsection (a) of this Section.(c) Determination of improper registration. Upon a determination by the Taxpayer Assistance Division that a contractor is not properly registered with some or all of the required agencies, the Taxpayer Assistance Division will provide a written advisement of the determination to the Compliance Division along with a copy of the Complaint.(d) Fine imposition. Upon receipt of the advisement, the Compliance Division shall impose a fine in writing in accordance with OAC 710:95-22-4. The Fine Notification will be sent by the U.S. Postal Service to the contractor's address provided on the awarding agency's complaint or to the address of the contractor available to the Tax Commission.