Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 5 - Used Tire Recycling
- Section 710:95-5-1 - Purpose
- Section 710:95-5-2 - Definitions
- Section 710:95-5-3 - Used tire recycling fee
- Section 710:95-5-4 - Oklahoma sales by mobile sellers
- Section 710:95-5-5 - When fee does not apply [REVOKED]
- Section 710:95-5-6 - Farm implement tires [REVOKED]
- Section 710:95-5-7 - Vendors without Oklahoma locations or inventory
- Section 710:95-5-8 - Transactions to which the fee is inapplicable
- Section 710:95-5-9 - Examples
- Section 710:95-5-10 - Computation
- Section 710:95-5-11 - Reporting and remitting
- Section 710:95-5-12 - Voluntary payments by persons who desire used tires to be collected and transported
- Section 710:95-5-13 - Procedure to be used by waste tire facilities and "TDF facilities" to request compensation for the collection and transportation of waste tires and either the processing and sale of processed waste tires or the use of the tires as fuel or for the manufacture of new products [REVOKED]
- Section 710:95-5-14 - Procedure to be used by businesses that utilize waste tires to request compensation [REVOKED]
- Section 710:95-5-15 - Review and determination of requests for compensation; protest procedure following denial of compensation request [REVOKED]
- Section 710:95-5-16 - Required procedures for monthly certification to the Commission by DEQ [REVOKED]
- Section 710:95-5-17 - Documentation to be provided to the Commission [REVOKED]
- Section 710:95-5-18 - Transfers between tire dealers using reimbursement manifest [REVOKED]
- Section 710:95-5-19 - Compliance
- Section 710:95-5-20 - Procedures to request compensation for use by entities which process and utilize waste tires in erosion control, bank stabilization or other conservation projects [REVOKED]
- Section 710:95-5-21 - Procedure to be used by units of local or county government to request compensation for tires that are baled and used in approved engineering projects [REVOKED]
- Section 710:95-5-22 - Apportionment of funds among claimants [REVOKED]
Current through Vol. 41, No. 13, March 15, 2024
Effective 7-1-07, Senate Bill 747 (2007) transferred some of the duties assigned to the Tax Commission under the Oklahoma Waste Tire Recycling Act [27A O.S., §§ 2-11-401 through 2-11-415] to the Department of Environmental Quality. Pursuant to this transfer of authority, the Tax Commission amended, added, or revoked many of the Sections in this Subchapter by emergency action on 9-6-07 and permanent action on 7-1-08. The Department of Environmental Qualify also modified numerous rules related to the Waste Tire Recycling Act [see OAC 252:515-21].
Authority: 27A O.S., § 2-11-409
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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