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§ 1407.3. Oklahoma Tax Commission--Internet and other out-of-state retailers outreach program

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 14. Use Tax Code (Refs & Annos)
68 Okl.St.Ann. § 1407.3
§ 1407.3. Oklahoma Tax Commission--Internet and other out-of-state retailers outreach program
In an effort to improve compliance by Internet and other out-of-state retailers maintaining a place of business in this state for the collection of use tax on their sales to Oklahoma residents, the Oklahoma Tax Commission shall implement an outreach program. The program shall include contacting retailers for a review of their business activities to determine if such activities may require the registration and collection of Oklahoma use taxes and the providing of information regarding the provisions of the Retail Protection Act of 2016.

Credits

Laws 2010, c. 412, § 4, eff. July 1, 2010; Laws 2016, c. 311, § 6, eff. Nov. 1, 2016.
68 Okl. St. Ann. § 1407.3, OK ST T. 68 § 1407.3
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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