Okla. Stat. tit. 68, § 68-256.1
This is the official text of Okla. Stat. tit. 68, § 68-256.1, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Program to educate businesses selling or leasing
Official statutory text
tangible personal property without a permit.
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.
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.
Status: in_force · Read it on the official government site
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