Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 1. Administrative Operations |
Subchapter 5. Practice and Procedure |
Part 10. BUSINESS COMPLIANCE PROCEEDINGS |
SECTION 710:1-5-110. Definitions |
SECTION 710:1-5-111. Noncompliant taxpayer determination and advisory notice |
SECTION 710:1-5-112. Commencement of twenty-four (24) month period and examples |
SECTION 710:1-5-113. Pending business closure notice |
SECTION 710:1-5-114. Closure Order |
SECTION 710:1-5-115. Installment payment agreements |
SECTION 710:1-5-116. Interest and penalty waiver requests |
SECTION 710:1-5-117. Hearing request by noncompliant taxpayer |
SECTION 710:1-5-118. Timely filing of protest and applications for hearing |
SECTION 710:1-5-119. Defenses to business closure |
SECTION 710:1-5-120. Hearing procedures governing hearing requests to pending business closure notice |
SECTION 710:1-5-121. Hearing officer decisions |
SECTION 710:1-5-122. Business closure |
SECTION 710:1-5-123. District Court injunctions |