Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 65 - Sales and Use Tax
Subchapter 9 - Permits
Section 710:65-9-5 - Previously revoked or suspended sales tax permits
Universal Citation: OK Admin Code 710:65-9-5
Current through Vol. 42, No. 1, September 16, 2024
(a) A new sales tax permit will only be issued for a previously suspended or revoked permit if the vendor:
(1) Pays, or makes satisfactory arrangements
to pay, all outstanding amounts, including the amounts of tax, penalties,
interest and costs, if any costs were incurred.
(2) Files all returns due and
outstanding.
(3) Pays the required
fees for renewal or issuance of permits.
(4) Provides the security demanded to the
full extent provided by law including the posting of a security bond pursuant
to OAC 710:65-9-2(a)(1)(A).
(5) Confirms in writing that he will
henceforth comply with all of the provisions of the laws and the rules
prescribed by the Commission.
(b) If the taxpayer becomes delinquent or otherwise fails to comply with the applicable statutes and regulations, the Commission may immediately initiate proceedings to revoke the newly issued permit.
(c) No previous holder of a sales tax permit which has been permanently revoked may be issued a sales tax permit without the express action of the Commission. [See: 68 O.S. §1364]
Amended at 15 Ok Reg 2827, eff 6-25-98
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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