Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 17 - 911 Telephone Fee
Section 710:95-17-11 - Registrants must file a return for every reporting period
Universal Citation: OK Admin Code 710:95-17-11
Current through Vol. 42, No. 1, September 16, 2024
Sellers and service providers must file a return for each reporting period, notwithstanding the fact that, during one or more of such reporting periods, there is no item sold subject to the 9-1-1 telephone fee. On the return for such a reporting period, the taxpayer should indicate that no transactions subject to the fee were made and that no fees are due.
Added at 28 Ok Reg 971, eff 6-1-11
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