Okla. Admin. Code § 710:1-3-54

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

Section 710:1-3-54 - Release of tax warrants

A tax warrant issued by the Oklahoma Tax Commission shall only be released by the Commission, after a determination by the Income Tax Accounts Division of the Oklahoma Tax Commission that:

(1) The tax, penalty and interest to date has been paid in full.

(2) The penalty imposed by law and all other fees authorized by law have been paid in full.

(3) Such release shall be processed under Commission procedures, after clearance by the Income Tax Accounts Division.

Okla. Admin. Code § 710:1-3-54

Amended at 16 Ok Reg 2628, eff 6-25-99

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021