Okla. Admin. Code § 710:55-4-103

Current through Vol. 42, No. 4, November 1, 2024

Section 710:55-4-103 - Election to be treated as an eligible purchaser

(a)Qualification for eligible purchaser status. Each person desiring to make an election to be treated as an eligible purchaser shall submit a request for approval. The Tax Commission will not approve an eligible purchaser request submitted by a non-vendor.

(b)Amount of bond. If requested by the Tax Commission the bond for an eligible purchaser shall be in an amount not less than three (3) months estimated tax liability.

Okla. Admin. Code § 710:55-4-103

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency); Added at 14 Ok Reg 2346, eff 6-12-97; Amended at 23 Ok Reg 2836, eff 6-25-06