Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
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]