Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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 |