Okla. Admin. Code § 710:65-5-5
Current through Vol. 42, No. 3, October 15, 2024
Sales tax assessments will be issued against the legal entity as well as against other person(s) who may be liable for the tax pursuant to law. Any person shall be liable for the payment of sales tax if during the period of time for which the assessment was made the person was responsible for the collection and remittance of sales tax or had direct control, supervision or responsibility for filing returns and making payments of the tax due the State of Oklahoma.
Okla. Admin. Code § 710:65-5-5