Okla. Admin. Code § 710:1-3-70
Current through Vol. 42, No. 4, November 1, 2024
Section 710:1-3-70 - Records in general(a)Confidentiality of records. Generally, the law provides that the records and files of the Oklahoma Tax Commission are confidential except as specifically provided otherwise by statute. [See: 68 O.S. § 205] (b)Classes of exceptions to the general rule of non-disclosure. Certain documents are available to the public by specific exception to the general law set out in (a) of this Section. In addition, some documents are considered public in nature, pursuant to the Open Records Act. [See: 68 O.S. §§ 205, 205.2, 205.5 and 205.6; 51 O.S. § 24A.4](c)Records available under specific provisions of law. By specific statutory mandate and by exceptions to the general rule of confidentiality set out in 68 O.S. § 205, there are a number of sources of information available to the public and maintained by the Commission. (1)List of income tax filers. A list of persons who filed Oklahoma income tax returns is prepared annually and made available for inspection at the Taxpayer Resource Center, 300 N. Broadway Ave, Oklahoma City, OK 73102, during normal business hours.(2)Register of tax warrants filed. A register of current outstanding tax warrants issued is updated monthly and made available for inspection at the Taxpayer Resource Center, 300 N. Broadway Ave, Oklahoma City, OK 73102, during normal business hours.(3)Oklahoma aircraft registry. A list of aircraft registered with the state is maintained and available for public inspection at the Taxpayer Resource Center, 300 N. Broadway Ave, Oklahoma City, OK 73102, during normal business hours.(4)Decedents' list. A list of decedents within the state, county of probate, and probate number is maintained and available for public inspection at the Audit Services Division, 300 N. Broadway Ave, Oklahoma City, 73102 OK during normal business hours.(5)Permits, licenses, exemptions. Information regarding the issuance or revocation of licenses and permits and documents evidencing exemption are available for most applicable tax types. The elements or items of information available regarding permits, licenses and exemptions may vary by tax type. In addition, the format in which a particular record is available may be limited to that normally used by the agency. Items of permit-related information may include permit number, permittee name, name of business, and business address. Inquiries should be made to the Business Tax Services Division.(d)Limited disclosure in some instances. Some records and information from records maintained by the Commission may be accessible only by certain persons, or for certain limited uses. In these instances, the release of information must be one permissible by statute. The Commission may require that the request be written and may require supporting documentation or identification, if the release of information sought is one statutorily limited in scope.(e)Requesting records; fees. Where a person desires the Commission to make photocopies of public records, the request should be made in writing, specifying the record requested. The Commission may collect a fee for the copying of records, as well as other fees required by statute, and may structure the manner of response to requests so as to protect the normal business of the agency from undue disruption or delay. [For specific fee information, see Appendix A of this Chapter, Schedule of Fees.]Okla. Admin. Code § 710:1-3-70
Amended at 10 Ok Reg 3819, eff 7-12-93; Amended at 12 Ok Reg 2923, eff 7-14-95; Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 25 Ok Reg 2027, eff 7-1-08Amended by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021Amended by Oklahoma Register, Volume 39, Issue 24, September 1, 2022, eff. 9/11/2022