Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority
Subchapter 9 - Professional Licensing Compliance Review
Section 710:95-9-4 - Procedure for review of status and notification to licensee
Current through Vol. 42, No. 1, September 16, 2024
(a) Review and notification to licensee. Information from each licensing entity shall be reviewed to determine those licensees for whom compliance cannot be confirmed. Each licensee shall be notified, by letter mailed to the address provided by the professional licensing entity, that Commission records indicate non-compliance with the Oklahoma Income Tax laws. The Notice shall include a statement of the amount of any tax, penalty, and interest due, or a list of tax years for which income tax returns have not been filed, or both, in applicable cases. The notice shall also provide information regarding the rights of the licensee and what procedures must be followed in order to come into compliance with the income tax laws.
(b) Compliance assistance. The Commission shall make every reasonable effort to assist non-compliant licensees to attain compliance status within six (6) months from the date of notification.
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 (710:95-9-4) 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 (710:95-9-4). 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.
