SECTION 710:95-9-2. Definitions

  In addition to the terms defined in Section 238.1(H) of Title 68 of the Oklahoma Statute, the following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:

"Commission" means the Oklahoma Tax Commission.

"In compliance" with state income tax laws means that all income tax filing obligations have been met, and balances due have been paid in full. For purposes of this Section, in the case of a licensee with an outstanding obligation upon initial review, "in compliance" includes the following situations:

(A)   The licensee has filed all reports due and entered into a payment program with the Commission for the taxes due;

(B)   The licensee has provided documentation that the licensee is currently participating in a payment plan and is current in all payments; or,

(C)   The licensee has a pending request for relief before the Commission, or has been determined to be an "innocent spouse" with regard to an outstanding obligation, pursuant to 710:50-3-60 through 710:50-3-65. [See: 68 O.S. § 238.1(D)]

"Licensing entity" means a bureau, department, division, board, agency, commission or other entity of this state or of a municipality in this state that issues a state license. [See: 68 O.S. § 238.1(H)(2)]

"State license" means a license, certificate, registration, permit, approval or other similar document issued by a licensing entity granting to an individual or business a right or privilege to engage in a profession, occupation or business in this state. "State license" does not include an inactive license issued by a licensing entity which does not grant an individual the right to engage in a profession, occupation, or business in this state. [See: 68 O.S. § 238.1(H)(1)]

[Source: Added at 18 Ok Reg 895, eff 2-23-01 through 9-1-01 (emergency); Added at 19 Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg 1883); Amended at 28 Ok Reg 971, eff 6-1-11]

Note

EDITOR’S NOTE: The emergency action enacting this new Section was effective from 2-23-01 through 9-1-01, as designated by the issuing agency in the emergency action. The agency later enacted a permanent rule at this number (710:95-9-2) on 5-25-02. Therefore, this Section was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency action) until 5-25-02 (the effective date of the permanent action). For the official text of the emergency rule that was effective from 2-23-01 through 9-1-01, see 18 Ok Reg 895.

EDITOR’S NOTE: The correction published at 19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent actions at this number (710:95-9-2). Since the agency designated that the emergency rule was effective "through 9-1-01," this Section was not effective from 9-2-01 until 5-25-02, instead of from 9-1-01 until 5-25-02.