§ 2-11-401.6. Rules, reports and inspections--Duties of Tax Commission and Department of Enviro...
Oklahoma Statutes AnnotatedTitle 27A. Environment and Natural ResourcesEffective: May 19, 2022
Effective: May 19, 2022
27A Okl.St.Ann. § 2-11-401.6
§ 2-11-401.6. Rules, reports and inspections--Duties of Tax Commission and Department of Environmental Quality
2. Upon receipt of any referral from the Department of Environmental Quality, as set out in paragraph 7 of subsection B of this section, it shall be the duty of the Tax Commission to promptly undertake proceedings in accordance with the recommendations of the Department. The Tax Commission shall timely report the results of the proceedings to the Department.
3. The Department shall make periodic inspections of applicants for compensation to ensure compliance with the provisions of Section 2-11-401.4 of this title. The Department shall submit a summary of the results of those inspections in an annual report to the office of the State Auditor and Inspector.
4. The Environmental Quality Board shall promulgate rules for the permitting of used tire recycling facilities under the Oklahoma Solid Waste Management Act1 and for the certification of any entity to receive compensation under the provisions of the Oklahoma Used Tire Recycling Act.
5. The Department shall file a report with the Legislature and the Governor detailing the administration of the Oklahoma Used Tire Recycling Act and its effectiveness in bringing about the cleanup of existing used tire dumps and in preventing the development of new dumps. The first report shall be filed by no later than December 31, 1992. Subsequent reports shall be filed every three (3) years thereafter.
6. In developing the priority cleanup list, the Department shall prioritize those dumps where the landowner was a victim of illegal dumping. Any other tire dump may be placed on the priority cleanup list in cases where the administrative enforcement process has been exhausted, and in such case, the Department may provide for the cleanup of the dump pursuant to Section 2-11-401.7 of this title.
7. The Department shall make periodic inspections of tire dealers and licensed operators throughout this state to ensure compliance with the provisions of Section 2-11-401.2 of this title. Upon a finding of any failure to properly remit the appropriate fee to the Tax Commission, the Department shall give written notice to the alleged violator and may commence administrative enforcement proceedings or civil proceedings in conformance with the provisions of Sections 2-3-502 and 2-3-504 of this title. If the Department determines that the fee has not been paid and there is no reasonable cause for the nonpayment, the Department may assess a penalty of double the amount that should have been remitted, to be added to the delinquent fee. If the Department determines any tire dealer or licensed operator has demonstrated a flagrant or repeated disregard of the provisions of Section 2-11-401.2 of this title, it shall refer such determination to the Tax Commission.
C. 1. By August 1, 1994, and every even year thereafter, the State Auditor and Inspector shall perform or shall contract with an auditor or auditing company to perform an independent audit, as defined in paragraph 4 of subsection B of Section 212 of Title 74 of the Oklahoma Statutes, of the books, records, files and other such documents of the Tax Commission and the Department pertaining to the administration of the Fund. The audit shall include, but shall not be limited to, a review of agency and claimant compliance with state statutes regarding the Fund, internal control procedures, adequacy of claim process expenditures from and debits of the Fund regarding reimbursements, administration, personnel, operating and other expenses charged by the Tax Commission and Department, and the duties performed in detail by agency personnel and Fund personnel for which payment is made from the Fund. In addition the audit shall include recommendations for improving claim processing, equipment needed for claim processing, internal control or structure for administering the Fund, and such other areas deemed necessary by the State Auditor and Inspector.
Credits
Laws 1989, c. 176, § 9, eff. July 1, 1989. Renumbered from Title 68, § 53009 and amended by Laws 1993, c. 145, §§ 199, 359, eff. July 1, 1993. Renumbered from Title 27A, § 2-11-409 and amended by Laws 2005, c. 230, §§ 4, 13, eff. July 1, 2005. Laws 2007, c. 146, § 3, eff. July 1, 2007; Laws 2010, c. 413, § 10, eff. July 1, 2010; Laws 2011, c. 164, § 7, eff. July 1, 2011; Laws 2022, c. 282, § 22, emerg. eff. May 19, 2022.
Footnotes
Title 27A, § 2-10-101 et seq.
27A Okl. St. Ann. § 2-11-401.6, OK ST T. 27A § 2-11-401.6
Current with emergency effective legislation through Chapter 316 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
End of Document |