Okla. Admin. Code § 710:1-5-111
Current through Vol. 42, No. 7, December 16, 2024
Should a taxpayer fail to file two (2) reports or remit tax due for two (2) months within a twenty-four-month period, the taxpayer is deemed to be noncompliant and will be issued an advisory notice that a third delinquency in reporting or remitting taxes occurring prior to payment of identified tax delinquencies within the twenty-four-month period will result in closure of taxpayer's business. The advisory notice provided pursuant to this Section will be sent certified by the U.S. postal service to the taxpayer's last-known address or will be hand delivered to the taxpayer's business address.
Okla. Admin. Code § 710:1-5-111
Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1853, eff 7-11-13