Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 25 - Coin Operated Vending Devices
Section 710:25-1-4 - Who must purchase decals
For purposes of this Chapter, "person" means any individual, partnership, limited liability company, association or corporation. Every person who owns and has available to the public for operation or who permits to be operated in his place of business a coin-operated device shall purchase a decal for each device and shall at the same time pay the Commission the associated annual fee. The Commission may refuse to issue a decal to any person delinquent in payment of decal fees; provided, that notice of its intent to refuse the issuance of the decal as required in 710:25-1-10 was furnished. [See: 68 O.S. §§ 1501, 1503 ]
Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98