Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 10 - AD Valorem
Subchapter 2 - Business Personal Property Valuation Schedules
Section 710:10-2-6 - Other equipment
Universal Citation: OK Admin Code 710:10-2-6
Current through Vol. 42, No. 1, September 16, 2024
(a) Miscellaneous equipment. "Miscellaneous equipment" means, but is not limited to, coin changers, food merchandisers, game machines, golf cars, and vending machines.
(b) Sources. The Division utilizes a national valuation service to provide tables of values for personal property, depreciation schedules, and trending tables for historical cost of the various industries. The current service prescribed by the Division is the Marshall and Swift Valuation Service. This service is contracted yearly and updated on a monthly basis.
Added at 22 Ok Reg 2241, eff 6-25-05
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