Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 25. Coin Operated Vending Devices |
SECTION 710:25-1-1. Purpose and definitions |
SECTION 710:25-1-2. Annual vending device fee in lieu of sales tax; exclusions |
SECTION 710:25-1-3. Device requiring decal |
SECTION 710:25-1-4. Who must purchase decals |
SECTION 710:25-1-5. Decals for general use |
SECTION 710:25-1-6. Decals for bulk vending devices |
SECTION 710:25-1-7. Special decals for limited use |
SECTION 710:25-1-8. Effective dates and renewal periods for decals |
SECTION 710:25-1-9. Application for decals; affixing decals; refunds |
SECTION 710:25-1-10. Penalties for operations without decal; forfeiture |
SECTION 710:25-1-11. Hearing on forfeiture; sale upon forfeiture |
SECTION 710:25-1-12. Appeal from forfeiture order |
SECTION 710:25-1-13. Criminal penalties for operation without decal [revoked] |
SECTION 710:25-1-14. Permits for sale or distribution of coin-operated devices |
SECTION 710:25-1-15. Cities may levy license or tax in addition to decals |
SECTION 710:25-1-16. Exemption for devices installed on federal military bases |
Note
[Authority: 68 O.S., §§ 203, 1504, and 1509.1]
[Source: Codified 12-30-91]