Okla. Admin. Code § 710:30-1-6

Current through Vol. 42, No. 1, September 16, 2024

Section 710:30-1-6 - Examination of county records

Tax Commission auditors shall periodically review deeds filed with each county clerk. The examinations shall consist of:

(1) Extracting information concerning the amount of documentary stamp tax paid;

(2) Verifying the proper affixing of the documentary stamp;

(3) Verifying the payment of the documentary stamp tax;

(4) Extracting information concerning nonpayment of the documentary stamp tax;

(5) Examination of the records of the county clerk concerning the administration of the Documentary Stamp Tax Act. [See: 68 O.S. §§ 3201 et seq.]

Okla. Admin. Code § 710:30-1-6

Amended by Oklahoma Register, Volume 40, Issue 22, August 1, 2023, eff. 8/11/2023