Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 5 - Audit and Assessment
Section 710:65-5-5 - Issuance of sales tax assessments
Universal Citation: OK Admin Code 710:65-5-5
Current through Vol. 42, No. 1, September 16, 2024
Sales tax assessments will be issued against the legal entity as well as against other person(s) who may be liable for the tax pursuant to law. Any person shall be liable for the payment of sales tax if during the period of time for which the assessment was made the person was responsible for the collection and remittance of sales tax or had direct control, supervision or responsibility for filing returns and making payments of the tax due the State of Oklahoma.
Amended at 11 Ok Reg 3521, eff 6-26-94
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.
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