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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
| Subchapter 1. Controlled Dangerous Substances Stamp Tax |
| SECTION 710:95-1-1. Purpose |
| SECTION 710:95-1-2. Definitions [Reserved] |
| SECTION 710:95-1-3. Unavailability of stamps |
| SECTION 710:95-1-4. Non-disclosure of information |
| SECTION 710:95-1-5. Purchase of stamps |
| SECTION 710:95-1-6. Refunds prohibited |
| SECTION 710:95-1-7. Denominations of stamps |
| SECTION 710:95-1-8. Determination of number and denomination of stamps needed |
| SECTION 710:95-1-9. Assessment of taxes due |
| SECTION 710:95-1-10. Affixing of Controlled Dangerous Substances Tax Stamps; usage limited |
| Subchapter 3. Telecommunication for the Hearing-Impaired Surcharge |
| SECTION 710:95-3-1. Purpose |
| SECTION 710:95-3-2. Definitions [Reserved] |
| SECTION 710:95-3-3. Telecommunications for the hearing-impaired surcharge |
| Subchapter 4. Rental Tax on Motor Vehicle Rentals |
| SECTION 710:95-4-1. Purpose |
| SECTION 710:95-4-2. Definitions |
| SECTION 710:95-4-3. Applicability of the rental tax on motor vehicle rentals |
| SECTION 710:95-4-4. Collection, reporting, remittance of the tax; interest and penalties |
| SECTION 710:95-4-5. Recordkeeping |
| SECTION 710:95-4-6. Examples and applications |
| Subchapter 5. Used Tire Recycling |
| SECTION 710:95-5-1. Purpose |
| SECTION 710:95-5-2. Definitions |
| SECTION 710:95-5-3. Used tire recycling fee |
| SECTION 710:95-5-4. Oklahoma sales by mobile sellers |
| SECTION 710:95-5-5. When fee does not apply [revoked] |
| SECTION 710:95-5-6. Farm implement tires [revoked] |
| SECTION 710:95-5-7. Vendors without Oklahoma locations or inventory |
| SECTION 710:95-5-8. Transactions to which the fee is inapplicable |
| SECTION 710:95-5-9. Examples |
| SECTION 710:95-5-10. Computation |
| SECTION 710:95-5-11. Reporting and remitting |
| SECTION 710:95-5-12. Voluntary payments by persons who desire used tires to be collected and transported |
| SECTION 710:95-5-14. Procedure to be used by businesses that utilize waste tires to request compensation [revoked] |
| SECTION 710:95-5-15. Review and determination of requests for compensation; protest procedure following denial of compensation request [revoked] |
| SECTION 710:95-5-16. Required procedures for monthly certification to the Commission by DEQ [revoked] |
| SECTION 710:95-5-17. Documentation to be provided to the Commission [revoked] |
| SECTION 710:95-5-18. Transfers between tire dealers using reimbursement manifest [revoked] |
| SECTION 710:95-5-19. Compliance |
| SECTION 710:95-5-20. Procedures to request compensation for use by entities which process and utilize waste tires in erosion control, bank stabilization or other conservation projects [revoked] |
| SECTION 710:95-5-21. Procedure to be used by units of local or county government to request compensation for tires that are baled and used in approved engineering projects [revoked] |
| SECTION 710:95-5-22. Apportionment of funds among claimants [revoked] |
| Subchapter 6. Oklahoma Safe Playground Surfaces Program [revoked] |
| SECTION 710:95-6-1. Purpose [revoked] |
| SECTION 710:95-6-2. Definitions [revoked] |
| SECTION 710:95-6-3. Determination of the availability of matching funds [revoked] |
| SECTION 710:95-6-4. Procedure to be used by public schools or institutions and state parks or recreation areas to request compensation [revoked] |
| SECTION 710:95-6-5. Review and determination of requests for reimbursement or payment [revoked] |
| Subchapter 7. Charity Games [revoked] |
| Part 1. GENERAL PROVISIONS [revoked] |
| Part 3. LICENSES [revoked] |
| Part 5. EXEMPTIONS [revoked] |
| Part 7. ACCOUNTING, RECORDKEEPING, REPORTING [revoked] |
| Part 9. OPERATIONS OF CHARITY GAMES [revoked] |
| Part 11. ADMINISTRATIVE HEARINGS [revoked] |
| Subchapter 9. Professional Licensing Compliance Review |
| SECTION 710:95-9-1. Purpose |
| SECTION 710:95-9-2. Definitions |
| SECTION 710:95-9-3. General provisions |
| SECTION 710:95-9-4. Procedure for review of status and notification to licensee |
| SECTION 710:95-9-5. Procedure for notification of status to licensing entity |
| Subchapter 11. State Employees Compliance Review |
| SECTION 710:95-11-1. Purpose |
| SECTION 710:95-11-2. Definitions |
| SECTION 710:95-11-3. General provisions |
| SECTION 710:95-11-4. Procedure for review of status and notification to state employee |
| SECTION 710:95-11-5. Procedure for notification of status to appointing authority |
| Subchapter 13. Out-Of-State Attorney Registration [revoked] |
| SECTION 710:95-13-1. Out-of-State Attorney Registration [revoked] |
| Subchapter 15. Wire Transmitter Fee |
| SECTION 710:95-15-1. Purpose |
| SECTION 710:95-15-2. Definitions |
| SECTION 710:95-15-3. Wire transmitter fee |
| SECTION 710:95-15-4. Transactions to which the fee is not applicable |
| SECTION 710:95-15-5. Compliance |
| SECTION 710:95-15-6. Conflict of law |
| Subchapter 17. Prepaid Wireless Fee |
| SECTION 710:95-17-1. Purpose |
| SECTION 710:95-17-2. [Reserved] |
| SECTION 710:95-17-3. Definitions |
| SECTION 710:95-17-4. [Reserved] |
| SECTION 710:95-17-5. Fees, reports, payments and penalties |
| SECTION 710:95-17-6. [Reserved] |
| SECTION 710:95-17-7. Due date that falls on Saturday, Sunday or holiday |
| SECTION 710:95-17-8. [Reserved] |
| SECTION 710:95-17-9. Contents of monthly prepaid wireless fee report |
| SECTION 710:95-17-10. Record maintenance for wireless and VoIP service providers |
| SECTION 710:95-17-11. Registrants must file a return for every reporting period |
| SECTION 710:95-17-12. [Reserved] |
| SECTION 710:95-17-13. Records required to document resale transactions |
| SECTION 710:95-17-14. [Reserved] |
| SECTION 710:95-17-15. Sourcing retail purchases of prepaid wireless telecommunications service |
| Subchapter 19. Business Activity Tax [revoked] |
| SECTION 710:95-19-1. Purpose [revoked] |
| SECTION 710:95-19-2. Definitions [revoked] |
| SECTION 710:95-19-3. General provisions [revoked] |
| SECTION 710:95-19-4. Filing requirements [revoked] |
| SECTION 710:95-19-5. Tax rate [revoked] |
| SECTION 710:95-19-6. Tax credit [revoked] |
| SECTION 710:95-19-7. Special provisions for combined / consolidated filers [revoked] |
| SECTION 710:95-19-8. Apportionment [revoked] |
| Subchapter 21. Quality Events |
| SECTION 710:95-21-1. Purpose |
| SECTION 710:95-21-2. Definitions |
| SECTION 710:95-21-3. Quality event requirements, limitations and eligibility |
| SECTION 710:95-21-4. Quality event approval and application requirements |
| SECTION 710:95-21-5. Tax Commission review and approval process |
| SECTION 710:95-21-6. Determination of eligible local support amounts |
| SECTION 710:95-21-7. Host community requirement to submit event related information |
| SECTION 710:95-21-8. Verification of incremental state sales tax revenue |
| SECTION 710:95-21-9. Manner of determining payment |
| SECTION 710:95-21-10. Incentive payment limitations |
| SECTION 710:95-21-11. Incentive payments to host communities |
| Subchapter 22. Registration Requirements for Resident and Nonresident Contractors |
| SECTION 710:95-22-1. Definitions |
| SECTION 710:95-22-2. Requirement for contractors to possess certain employer identification numbers |
| SECTION 710:95-22-3. Requirement for contractors to provide proof of employer identification numbers |
| SECTION 710:95-22-4. Fines for violating contractor requirements |
| SECTION 710:95-22-5. Complaints |
| SECTION 710:95-22-6. Fine for misclassification of employees |
| SECTION 710:95-22-7. Fine referral, imposition and notification |
| SECTION 710:95-22-8. Fine review procedures |
| SECTION 710:95-22-9. Hearing procedures governing fine protests |
Note
[Authority: 3A O.S. § 422; 27A O.S., §§ 2-11-307, 2-11-401.6(A), and 2-11-401.7; 68 O.S., §§ 203, 238.1(G), 238.2(F), 450.4(A), 1515, 1709, and 4309 ]
[Source: Codified 12-30-91]