Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 30 - Documentary Stamps
Section 710:30-1-6 - Examination of county records

Universal Citation: OK Admin Code 710:30-1-6

Current through Vol. 42, No. 1, September 16, 2024

Tax Commission auditors shall periodically review deeds filed with each county clerk. The examinations shall consist of:

(1) Extracting information concerning the amount of documentary stamp tax paid;

(2) Verifying the proper affixing of the documentary stamp;

(3) Verifying the payment of the documentary stamp tax;

(4) Extracting information concerning nonpayment of the documentary stamp tax;

(5) Examination of the records of the county clerk concerning the administration of the Documentary Stamp Tax Act. [See: 68 O.S. §§ 3201 et seq.]

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