Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 3 - Reports and Returns; Payments and Penalties; Records
Part 3 - RECORDS AND RECORDKEEPING
- Section 710:65-3-30 - Books and records required; presumption of taxability; burden of proof
- Section 710:65-3-31 - What records constitute minimum requirement
- Section 710:65-3-32 - Authorization to destroy records sooner than would otherwise be permissible
- Section 710:65-3-33 - Records required to support deductions from gross receipts for purposes of calculating sales tax
- Section 710:65-3-34 - Administration of electronically-claimed exemptions
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
