§ 500.24. Suppliers' entitlement to credit for uncollectible taxes
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 500.24
§ 500.24. Suppliers' entitlement to credit for uncollectible taxes
B. The supplier shall provide notice to the Commission of a failure to collect tax within ten (10) business days following the date on which the supplier was earliest entitled to collect the tax from the eligible purchaser under Section 22 of this act.1
G. No additional credit shall be allowed to a supplier under this section until the Commission has authorized the purchaser to make a new election under Section 23 of this act.2
Credits
Laws 1996, c. 345, § 24, eff. Oct. 1, 1996.
68 Okl. St. Ann. § 500.24, OK ST T. 68 § 500.24
Current with emergency effective legislation through Chapter 295 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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