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§ 256.1. Program to educate businesses selling or leasing tangible personal property without a ...

Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation

Oklahoma Statutes Annotated
Title 68. Revenue and Taxation (Refs & Annos)
Chapter 1. Tax Codes (Refs & Annos)
Article 2. Uniform Tax Procedure (Refs & Annos)
68 Okl.St.Ann. § 256.1
§ 256.1. Program to educate businesses selling or leasing tangible personal property without a permit
Currentness
A. The Oklahoma Tax Commission shall establish a program that focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in Oklahoma without a permit as required under Section 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax Commission shall monitor and provide education to business owners of their state tax responsibilities.
B. The program shall include the establishment of teams of Tax Commission employees conducting visits to nonresidential retail businesses to:
1. Determine the existence of a sales tax permit and other required permits and licenses;
2. Verify accuracy and validity of licenses and permits;
3. Determine if the business is reporting and remitting taxes properly; and
4. Provide information and assistance to the business owner on tax reporting responsibilities.
C. The Tax Commission shall conduct such visits in a manner that shall not disrupt the operations of a business location.

Credits

Laws 2017, c. 327, § 2, eff. July 1, 2017.
68 Okl. St. Ann. § 256.1, OK ST T. 68 § 256.1
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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