Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 80. Unclaimed Property Administration [Transferred] |
Subchapter 1. General Provisions [Transferred] |
SECTION 710:80-1-1. Purpose [Transferred] |
SECTION 710:80-1-2. Definitions [Transferred] |
SECTION 710:80-1-3. Mineral interest in land escheatable [Transferred] |
SECTION 710:80-1-4. Protest procedure; procedure for administrative protest to examination or audit findings or demands for reportable or deliverable property issued to holders [Transferred] |
SECTION 710:80-1-5. Confidentiality of reports, records and files in the administration of the Uniform Unclaimed Property Act [Transferred] |
SECTION 710:80-1-6. Payment of examination findings under protest [Transferred] |
SECTION 710:80-1-7. Relief from liability by payment or delivery [Transferred] |
SECTION 710:80-1-8. Recordkeeping requirements [Transferred] |
Subchapter 3. Reporting Requirements [Transferred] |
Part 1. GENERAL APPLICATION [Transferred] |
Part 3. FINANCIAL INSTITUTIONS [Transferred] |
Part 5. BUSINESS ASSOCIATIONS [Transferred] |
Part 7. CITY/COUNTY TREASURERS [Transferred] |
Part 9. COOPERATIVE POOLS [Transferred] |
Part 11. COURT CLERKS [Transferred] |
Part 13. MINERAL INTERESTS [Transferred] |
Part 15. UTILITIES [Transferred] |
Subchapter 5. Allowable Charges and Deductions [Transferred] |
SECTION 710:80-5-1. Charges and deductions that may be withheld [Transferred] |
SECTION 710:80-5-2. Discontinuance of interest or dividends; general [Transferred] |
Subchapter 7. Claims Process [Transferred] |
SECTION 710:80-7-1. Claims process; general [Transferred] |
SECTION 710:80-7-2. Proof of ownership [Transferred] |
SECTION 710:80-7-3. Release of non-cash items [Transferred] |
SECTION 710:80-7-4. Payment of claims [Transferred] |
SECTION 710:80-7-5. Holder reimbursement [Transferred] |
SECTION 710:80-7-6. Protest of claims [Transferred] |
SECTION 710:80-7-7. Claims paid in error [Transferred] |
SECTION 710:80-7-8. Disposition of unclaimed property other than cash [Transferred] |
Subchapter 9. Office Audit [Transferred] |
SECTION 710:80-9-1. Audit of holder reports [Transferred] |
SECTION 710:80-9-2. Interest/penalty; amended reports [Transferred] |
SECTION 710:80-9-3. Mailing of assessment letters to holders; office audits [Transferred] |
SECTION 710:80-9-4. Return of reports for correction [Transferred] |
SECTION 710:80-9-5. Amended reports [Transferred] |
Subchapter 11. Field Audit [Transferred] |
Part 1. GENERAL PROVISIONS [Transferred] |
Part 3. BANKING OR FINANCIAL INSTITUTIONS [Transferred] |
Part 5. COURTS [Transferred] |
Part 7. ENERGY RELATED COMPANIES [Transferred] |
Part 9. INSURANCE CORPORATIONS [Transferred] |
Part 11. PUBLIC OFFICERS AND AGENCIES [Transferred] |
Part 13. UTILITIES [Transferred] |
Note
Editor's Note: Effective 7-1-99, "all administrative rules promulgated by the Tax Commission pursuant to the Uniform Unclaimed Property Act [were] transferred to and [became] a part of the administrative rules of the State Treasurer" [Laws 1999, c. 10, § 1(D)]. These rules are now located in OAC 735:80. For additional information relating to this transfer, see Laws 1999, c. 10, Editor's Notice published at 17 Ok Reg 217, and 60 O.S., §§ 681, 683.1, and 688.
[Authority: 60 O.S., §§ 681 and 688]
[Source: Codified 12-30-91]
[Authority: 60 O.S., §§ 681 and 688]
[Source: Codified 12-30-91]