Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 1 - Administrative Operations
Subchapter 5 - Practice and Procedure
Part 10 - BUSINESS COMPLIANCE PROCEEDINGS
Section 710:1-5-119 - Defenses to business closure
Universal Citation: OK Admin Code 710:1-5-119
Current through Vol. 42, No. 1, September 16, 2024
The only defenses to business closure are proof that the noncompliant taxpayer:
(1) Filed all delinquent returns and paid the delinquent tax due including interest, penalty and fees; or
(2) Has entered into a payment agreement pursuant to Section 710:1-5-115 to satisfy the tax due including interest, penalty and fees.
Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1855, eff 7-11-13
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
