Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 3 - Returns and Reports
Part 3 - LIABILITY; PENALTIES
Section 710:50-3-20 - Person liable; definition

Universal Citation: OK Admin Code 710:50-3-20
Current through Vol. 42, No. 1, September 16, 2024

The phrase "Any person, or any member of any firm or association, or any official, agent or employee of any corporation..." shall include, but not be limited to, the person who, in the normal course of business, is responsible for the daily accounting or recordkeeping, reporting, preparation of financial statements, custodian of records, or who has supervisory responsibility for any of the persons or duties described. These terms shall also include all officers or directors involved to any extent in the daily operation of the business, or in any way with the management of the business or financial decision making process. It shall also include any person filing an Oklahoma Income Tax Return, or, in the determination of a filing requirement, any person who the Commission has reason to believe is required to file an Oklahoma Income Tax Return. [See: 68 O.S. §§ 206, 243 ]

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