Chapter 1. Administrative Operations  


Subchapter 1. General Provisions
SECTION 710:1-1-1. Purpose
SECTION 710:1-1-2. General description of the Oklahoma Tax Commission
SECTION 710:1-1-3. Statutory citation
Subchapter 3. Public Policy
Part 1. GENERAL PROVISIONS
Part 3. TAXPAYER IDENTIFICATION
Part 5. FILING AND MAILING OF DOCUMENTS
Part 7. TAXPAYER PAYMENTS
Part 9. EXECUTION OF TAX WARRANTS
Part 11. PUBLIC RECORDS
Part 13. OTHER POLICY PROVISIONS
Subchapter 5. Practice and Procedure
Part 1. GENERAL PROVISIONS
Part 3. DESCRIPTION OF ADMINISTRATIVE REVIEW AND HEARINGS
Part 5. ADMINISTRATIVE PROCEEDINGS RELATED TO TAX PROTESTS
Part 7. ABATEMENT OF ERRONEOUS TAX ASSESSMENT
Part 8. SETTLEMENT OF TAX LIABILITY
Part 9. PERMITS AND LICENSES
Part 10. BUSINESS COMPLIANCE PROCEEDINGS
Part 11. DISQUALIFICATION OF PERSONS REPRESENTING TAXPAYERS BEFORE THE OKLAHOMA TAX COMMISSION
Subchapter 8. Tax Amnesty Program [Expired]
SECTION 710:1-8-1. General provisions [Expired]
SECTION 710:1-8-2. Definitions [Expired]
SECTION 710:1-8-3. Eligible tax liabilities to which tax amnesty may apply [Expired]
SECTION 710:1-8-4. Qualification for amnesty program [Expired]
SECTION 710:1-8-5. Application procedures [Expired]
SECTION 710:1-8-6. Verification and review [Expired]
SECTION 710:1-8-7. Disclosure [Expired]
SECTION 710:1-8-8. Special circumstances [Expired]
Subchapter 9. Oklahoma voluntary compliance initiative [Expired]
SECTION 710:1-9-1. General provisions [Expired]
SECTION 710:1-9-2. Definitions [Expired]
SECTION 710:1-9-3. Eligible tax liabilities to which Voluntary Compliance Initiative may apply [Expired]
SECTION 710:1-9-4. Qualifications for Voluntary Compliance Initiative [Expired]
SECTION 710:1-9-5. Application procedures [Expired]
SECTION 710:1-9-6. Verification and review [Expired]
SECTION 710:1-9-7. Disclosure [Expired]
SECTION 710:1-9-8. Nonpayment penalty [Expired]
SECTION 710:1-9-9. Special circumstances [Expired]
SECTION 710:1-9-10. Payment plan guidelines [Expired]
Subchapter 11. Retailer Compliance Initiative [Expired]
SECTION 710:1-11-1. Purpose [Expired]
SECTION 710:1-11-2. [Expired]
SECTION 710:1-11-3. Definitions [Expired]
SECTION 710:1-11-4. [Expired]
SECTION 710:1-11-5. Retailer Compliance Initiative [Expired]
Subchapter 13. Consumer Compliance Initiative
SECTION 710:1-13-1. Purpose
SECTION 710:1-13-2. [Reserved]
SECTION 710:1-13-3. Consumer Compliance Initiative
Subchapter 17. Oklahoma Voluntary Disclosure Initiative [Expired]
SECTION 710:1-17-1. General Provisions [Expired]
SECTION 710:1-17-2. Definitions [Expired]
SECTION 710:1-17-3. Voluntary Disclosure Initiative [Expired]
SECTION 710:1-17-4. Eligible tax liabilities to which Voluntary Disclosure Initiative may apply [Expired]
SECTION 710:1-17-5. Eligible taxpayers [Expired]
SECTION 710:1-17-6. Modified Voluntary Disclosure Agreement [Expired]
SECTION 710:1-17-7. Verification and review [Expired]
SECTION 710:1-17-8. Disclosure [Expired]
SECTION 710:1-17-9. Payment plan guidelines [Expired]
Appendix A. Schedule of Fees

Note


[Authority: 3A O.S., § 724.2; 68 O.S., § 118(B), 203, 205(C)(7), 205.2(H), 212, 216.3, 216.4, 218(A), 219.1(H), 221.1, 236, 1406.1, and 1407.4(D); 75 O.S., §§ 302, 305 and 307]
[Source: Codified 12-30-91]