Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 10 - BUSINESS COMPLIANCE PROCEEDINGS
Section 710:1-5-110 - Definitions

The following words and terms, when used in this Part, shall have the following meaning, unless the context clearly indicates otherwise:

"Business day" means a day on which State offices are open for regular business.

"Non compliant taxpayer" means any taxpayer operating under a sales tax permit who, within any consecutive twenty-four-month period, has failed to file two (2) reports or remit tax due for any two (2) months, as required under the provisions of any tax law. Provided, a taxpayer shall not be deemed noncompliant for nonpayment of income taxes.

Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1853, eff 7-11-13