Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 10 - BUSINESS COMPLIANCE PROCEEDINGS
Section 710:1-5-111 - Noncompliant taxpayer determination and advisory notice

Universal Citation: OK Admin Code 710:1-5-111
Current through Vol. 42, No. 1, September 16, 2024

Should a taxpayer fail to file two (2) reports or remit tax due for two (2) months within a twenty-four-month period, the taxpayer is deemed to be noncompliant and will be issued an advisory notice that a third delinquency in reporting or remitting taxes occurring prior to payment of identified tax delinquencies within the twenty-four-month period will result in closure of taxpayer's business. The advisory notice provided pursuant to this Section will be sent certified by the U.S. postal service to the taxpayer's last-known address or will be hand delivered to the taxpayer's business address.

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

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