Okla. Admin. Code § 710:1-5-119

Current through Vol. 42, No. 7, December 16, 2024

Section 710:1-5-119 - Defenses to business closure

The only defenses to business closure are proof that the noncompliant taxpayer:

(1) Filed all delinquent returns and paid the delinquent tax due including interest, penalty and fees; or

(2) Has entered into a payment agreement pursuant to Section 710:1-5-115 to satisfy the tax due including interest, penalty and fees.

Okla. Admin. Code § 710:1-5-119

Added at 30 Ok Reg 103, eff 11-1-12 (emergency); Added at 30 Ok Reg 1855, eff 7-11-13

Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018