Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 25 - Coin Operated Vending Devices
Section 710:25-1-1 - Purpose and definitions
Current through Vol. 41, No. 13, March 15, 2024
(a) The provisions of this Chapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250.1 et seq, and to facilitate the administration, enforcement, and collection of taxes and other levies enacted by the Oklahoma Legislature with respect to coin operated vending devices.
(b)
"Firmly affixed" means, for purposes of this Chapter, permanently attached, directly to the device, using the adhesive provided on the decal, and does not include placing the decal on the device using any other object, surface, or separate adhesive strip or apparatus.
Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98
