Okla. Admin. Code § 710:95-21-6

Current through Vol. 42, No. 7, December 16, 2024
Section 710:95-21-6 - Determination of eligible local support amounts
(a)Outline and required documentation. Within one hundred and twenty (120) days from the conclusion of the quality event the host community must submit to the Tax Policy Division, at Oklahoma Tax Commission, Oklahoma City, Oklahoma 73194, supporting billing or contractual obligations to pay and payment information detailing the total amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid to the host community in which a quality event occurred. Acceptable "payment information" shall include a receipt of payment issued by the recipient, copy of payment instrument, credit card statement, or bank statement evidencing payment of eligible local support.
(b)Payment verification. The Commission must verify the amount of eligible local support amounts prior to making any payment to the host community.

Okla. Admin. Code § 710:95-21-6

Added at 29 Ok Reg 1478, eff 6-25-12
Amended by Oklahoma Register, Volume 36, Issue 22, August 1, 2019, eff. 8/11/2019
Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021
Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022