Okla. Stat. tit. 11, § 11-17-107
This is the official text of Okla. Stat. tit. 11, § 11-17-107, part of Oklahoma’s Stat. tit. 11, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 11,." Browse the sections below, each linked to its official government source.
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Failure to file audit or agreed-upon-procedures report
Official statutory text
If a municipality does not file a copy of its audit or agreed-
upon-procedures report as provided in Section 17-105 of this title,
the State Auditor and Inspector shall notify the Oklahoma Tax
Commission which shall withhold from the municipality its monthly
allocations of gasoline taxes until notified by the Office of the
State Auditor and Inspector that the audit report has been filed.
If a report is not filed within two (2) years after the close of the
fiscal year in the case of an annual audit, or the second fiscal
year of a biennial audit period, the funds being withheld shall be
remitted by the Oklahoma Tax Commission to the Special Investigative
Unit Auditing Revolving Fund created pursuant to Section 4 of this
act.
upon-procedures report as provided in Section 17-105 of this title,
the State Auditor and Inspector shall notify the Oklahoma Tax
Commission which shall withhold from the municipality its monthly
allocations of gasoline taxes until notified by the Office of the
State Auditor and Inspector that the audit report has been filed.
If a report is not filed within two (2) years after the close of the
fiscal year in the case of an annual audit, or the second fiscal
year of a biennial audit period, the funds being withheld shall be
remitted by the Oklahoma Tax Commission to the Special Investigative
Unit Auditing Revolving Fund created pursuant to Section 4 of this
act.
Status: in_force · Read it on the official government site
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