Okla. Stat. tit. 27A, § 27A-2-11-401.6

Commission and Department of Environmental Quality.

A. 1. The Oklahoma Tax Commission shall promulgate rules to

carry out the provisions of the Oklahoma Used Tire Recycling Act

which pertain to the remittance of fees and to the payment of monies

accruing to the Used Tire Recycling Indemnity Fund.

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.

Oklahoma Statutes - Title 27A. Environment and Natural Resources Page 282

3. On a monthly basis, the Tax Commission shall provide to the

Department a report of the fees remitted by each tire dealer and

licensed operator pursuant to Section 2-11-401.2 of this title.

B. 1. The Department of Environmental Quality shall prescribe

forms, containing documentation as required by the Oklahoma Used

Tire Recycling Act, to be used by a used tire recycling facility,

TDF facility, or person, corporation or other legal entity

authorized to receive reimbursement.

2. On at least a monthly basis, the Department shall evaluate

and process applications and shall report to the Tax Commission

compliance and allocation information necessary for the Tax

Commission to issue payment of monies from the fund.

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 Act 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

Oklahoma Statutes - Title 27A. Environment and Natural Resources Page 283

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.
alty of

double the amount that should have been remitted, to be added to the

Oklahoma Statutes - Title 27A. Environment and Natural Resources Page 283

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.

2. The cost of the audit shall be borne by the Fund, pursuant

to the limits and provisions of Section 2-11-401.4 of this title.

3. Copies of the audit shall be submitted to the Governor, the

Speaker of the House of Representatives, the President Pro Tempore

of the Senate and the Chairs of the Appropriations Committee of both

the Oklahoma House of Representatives and the Oklahoma State Senate.