SECTION 710:95-9-5. Procedure for notification of status to licensing entity

(a)   Notification of noncompliance to licensing entity. The Commission shall notify the licensing entity and the licensee's license shall not be renewed if:

(1)   A licensee has been notified of noncompliance pursuant to Section 710:95-9-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the licensee has failed to respond to the notice;

(2)   A licensee has been notified of noncompliance pursuant to Section 710:95-9-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the licensee has failed to come into compliance with the income tax laws of this state after an assessment has become final; or,

(3)   A licensee has been notified of noncompliance pursuant to Section 710:95-9-4(a), and, after a period of six (6) months from the date of that notice has elapsed, the licensee 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 licensee to come into compliance.

(b)   Notification of compliance to licensing entity. If the Commission has previously reported a licensee to be non-compliant to the respective licensing entity, and the licensee comes into compliance, the licensing entity shall be immediately so notified.

(c)   Exception. The licensing entity shall not be notified pursuant to this Section, if the licensee has timely protested a proposed income tax assessment, unless the protest has been resolved in favor of the Commission and the licensee has been given an opportunity to come into compliance.

[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)]

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 (710:95-9-5) 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 (710:95-9-5). 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.