Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 22 - Registration Requirements for Resident and Nonresident Contractors
Section 710:95-22-5 - Complaints

(a) Complaints. Complaints of awarding public agencies that a contractor, upon written request, failed to provide the information as required by OAC 710:95-22-3 along with complaints that contractors are performing work in this state without properly registering for employer identification numbers with the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service and the Social Security Administration should be forwarded to the Business Tax Services Division, Oklahoma Tax Commission.

(b) Complaint review. Business Tax Services Division will review the complaint and investigate whether the contractor, about which the complaint was made, is properly registered with the agencies referenced in subsection (a) of this Section.

(c) Determination of improper registration. Upon a determination by the Business Tax Services Division that a contractor is not properly registered with some or all of the required agencies, the Business Tax Services Division will provide a written advisement of the determination to the Audit Services Division along with a copy of the Complaint.

(d) Fine imposition. Upon receipt of the advisement, the Audit Services Division shall impose a fine in writing in accordance with OAC 710:95-22-4. The Fine Notification will be sent by the U.S. Postal Service to the contractor's address provided on the awarding agency's complaint or to the address of the contractor available to the Tax Commission.