Okla. Admin. Code § 710:1-5-122

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

Section 710:1-5-122 - Business closure

If a noncompliant taxpayer fails to fully exercise one of the options to avoid business closure outlined in paragraphs (1) through (4) of subsection (b) of Section 710:1-5-113, or to comply with the terms of an installment payment agreement pursuant to Section 710:1-5-115, or if the business closure decision is affirmed after administrative or judicial review, the Tax Commission shall provide notice of business closure by affixing a placard to all entrances of the business that:

(1) Identifies the business as being subject to a Closure Order; and

(2) States that the business is prohibited from further operation.

Okla. Admin. Code § 710:1-5-122

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