us-ok/stat

Okla. Stat. tit. 68, § 256.1

Program to educate businesses selling or leasing tangible personal property without a permit

Official textoscn.netlast amended Jul 01, 2017

# 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.

Amendment history

Added by Laws 2017, c. 327, § 2, eff. July 1, 2017.

Source: view the official text

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