Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 65. Sales and Use Tax |
Subchapter 3. Reports and Returns; Payments and Penalties; Records |
Part 3. RECORDS AND RECORDKEEPING |
SECTION 710:65-3-30. Books and records required; presumption of taxability; burden of proof |
SECTION 710:65-3-31. What records constitute minimum requirement |
SECTION 710:65-3-32. Authorization to destroy records sooner than would otherwise be permissible |
SECTION 710:65-3-33. Records required to support deductions from gross receipts for purposes of calculating sales tax |
SECTION 710:65-3-34. Administration of electronically-claimed exemptions |