Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 85 - Various Tax Incentives
Subchapter 5 - Small Employer Quality Jobs Program
Section 710:85-5-4 - Audits; auditors
Current through Vol. 42, No. 1, September 16, 2024
(a) Reports subject to audit. The reports filed pursuant to the requirements of the Small Employer Quality Jobs Incentive Act and the rules promulgated thereunder shall be accepted, as filed, by the Commission, subject to audit.
(b) Examination by agent of the Commission. Any representative of the Commission holding a certificate of authority may make an examination or investigation of the place of business, tangible personal property, equipment and facilities, and the books, records, papers, vouchers, accounts and documents of any qualified establishment. [See: 68 O.S. § 206 ]
(c) Duty to comply and cooperate with examination. It shall be the duty of every qualified establishment and every director, officer, or employee of every qualified establishment to exhibit to the Commission, or to the employees or agents of such Commission, the items mentioned in (b) of this Section.
Added at 15 Ok Reg 2421, eff 6-11-98
