Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 95. Miscellaneous Areas of Regulatory and Administrative Authority |
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] |
Note
Editor's Note: Effective 7-1-07, Senate Bill 747 (2007) transferred some of the duties assigned to the Tax Commission under the Oklahoma Waste Tire Recycling Act [27A O.S., §§ 2-11-401 through 2-11-415] to the Department of Environmental Quality. Pursuant to this transfer of authority, the Tax Commission amended, added, or revoked many of the Sections in this Subchapter by emergency action on 9-6-07 and permanent action on 7-1-08. The Department of Environmental Qualify also modified numerous rules related to the Waste Tire Recycling Act [see OAC 252:515-21].
[Authority: 27A O.S., § 2-11-409]
[Authority: 27A O.S., § 2-11-409]