Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 9 - Professional Licensing Compliance Review
Section 710:95-9-1 - Purpose

The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. § 250 et seq, and to facilitate the implementation, administration, and enforcement of Section 238.1 of Title 68 of the Oklahoma Statutes, which specifically requires that the Oklahoma Tax Commission adopt rules implementing a procedure to determine that each person holding a professional license from the State of Oklahoma is in compliance with state income tax laws.

Added at 18 Ok Reg 895, eff 2-23-01 through 9-1-01 (emergency)1; Added at 19 Ok Reg 1511, eff 5-25-02 (as corrected at 19 Ok Reg 1883)2

1The emergency action enacting this new Section was effective from 2-23-01 through 9-1-01, as designated by the issuing agency in the emergency action. The agency later enacted a permanent rule at this number (710:95-9-1) on 5-25-02. Therefore, this Section was not effective from 9-2-01 (after the 9-1-01 expiration of the emergency action) until 5-25-02 (the effective date of the permanent action). For the official text of the emergency rule that was effective from 2-23-01 through 9-1-01, see 18 Ok Reg 895.

2The correction published at 19 Ok Reg 1883 incorrectly cited the gap between the emergency and permanent actions at this number (710:95-9-1). Since the agency designated that the emergency rule was effective "through 9-1-01," this Section was not effective from 9-2-01 until 5-25-02, instead of from 9-1-01 until 5-25-02.