SECTION 710:95-5-19. Compliance

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Upon receipt of a determination from the DEQ that a tire dealer or motor license agent has demonstrated a flagrant or repeated disregard of Section 2-1-401.2 of Title 27A, the Tax Commission will commence proceedings to collect finally established used tire fee liabilities in accordance with the recommendations of the DEQ. The Tax Commission will, in a timely manner, report the results of the proceedings to the DEQ.

[Source: Reserved at 14 Ok Reg 2007, eff 5-26-97; Added at 25 Ok Reg 92, eff 9-6-07 (emergency); Added at 25 Ok Reg 2074, eff 7-1-08; Amended at 29 Ok Reg 1478, eff 6-25-12]

                    
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