Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 25 - Coin Operated Vending Devices
Section 710:25-1-9 - Application for decals; affixing decals; refunds
Current through Vol. 41, No. 13, March 15, 2024
(a) Application. The application for a coin operated vending device decal is to be filed with the Commission on forms prescribed by the Commission and shall include owner's name, sales tax permit number, number and location of devices and payment of fees.
(b) Affixing Decal. When a coin-operated device is placed into operation, a decal shall be firmly affixed to the device and plainly visible and readable by the public. [See: 68 O.S. § 1504 and 710:25-1-1(b)]
(c) Refunds. Unused decals may be returned to the Commission for a refund within 30 calendar days if, at the time of purchase, the applicant provided to the Commission a list of all devices owned by applicant and their location. This is not intended to apply to or preclude a refund for decal purchases in error for the wrong device, for devices where a decal is not required or an overpayment of the fee.
Amended at 14 Ok Reg 3762, eff 7-18-97 (emergency); Amended at 15 Ok Reg 2413, eff 6-11-98; Amended at 24 Ok Reg 1691, eff 6-11-07; Amended at 28 Ok Reg 1839, eff 6-25-11
