Oklahoma Administrative Code
Title 10 - Oklahoma Accountancy Board
Chapter 1 - Administrative Operations
Section 10:1-1-9 - Declaratory rulings

Universal Citation: OK Admin Code 10:1-1-9

Current through Vol. 41, No. 13, March 15, 2024

(a) An individual may file a request with the Board for a declaratory ruling with respect to the application or enforcement of a rule or statute.

(1) The request shall be in writing and signed by the individual seeking the ruling.

(2) The request shall state the rule or statute involved.

(3) The request shall contain a concise statement of fact for which the ruling is sought.

(b) The Board may consider the request at the next meeting. In the event the question has been resolved prior to a ruling, the individual filing the request shall be notified of the applicable ruling.

(c) The Board may defer action pending an investigation or hearing.

(d) The Board shall issue a written ruling or provide a written explanation to the individual filing the request as to why a ruling will not be issued.

(e) Unless otherwise specifically stated in the ruling, a ruling issued by the Board pursuant to the provisions of this Section shall constitute a precedent for the purpose of subsequent rulings on the same question until revoked or overruled by either the Board or a court of competent jurisdiction.

(f) Board rulings shall be indexed by the number of the statute or rule which the ruling interprets and shall be available for inspection by members of the public at the Board office.

Amended at 10 Ok Reg 2521, eff 7-1-93; Amended at 12 Ok Reg 1961, eff 7-1-95

Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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