Okla. Admin. Code § 165:30-21-10
Current through Vol. 42, No. 3, October 15, 2024
Licensees who are required to post a surety bond shall provide the equivalent of at least twice the estimated average tax liability for the reporting period for which the licensee will be required to file a tax return. The Commission will direct that licensees required to post surety for severe audit problems, provide surety in the amount of the established audit liability, or at least twice the estimated average tax liability for the reporting period for which the licensee will be required to file a tax return depending on the circumstances, or BOTH if the Commission deems the problem severe enough.
Okla. Admin. Code § 165:30-21-10