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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 |
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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 |