Okla. Admin. Code § 710:1-5-110
Current through Vol. 42, No. 1, September 16, 2024
The following words and terms, when used in this Part, shall have the following meaning, unless the context clearly indicates otherwise:
"Business day" means a day on which State offices are open for regular business.
"Non compliant taxpayer" means any taxpayer operating under a sales tax permit who, within any consecutive twenty-four-month period, has failed to file two (2) reports or remit tax due for any two (2) months, as required under the provisions of any tax law. Provided, a taxpayer shall not be deemed noncompliant for nonpayment of income taxes.
Okla. Admin. Code § 710:1-5-110
Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1853, eff 7-11-13