Okla. Admin. Code § 710:20-5-2

Current through Vol. 42, No. 7, December 16, 2024

Section 710:20-5-2 - Designation of agent of the Oklahoma Tax Commission

The Director of the Business Tax Services Division is hereby designated as the agent, servant and employee of the Oklahoma Tax Commission for the following purposes:

(1) Issuance of mixed beverage tax permits;

(2) Cancellation of mixed beverage tax permits upon delinquency in reporting or paying the gross receipts tax or sales tax;

(3) Temporary suspension of mixed beverage tax permits upon revocation or suspension of the mixed beverage, caterer, hotel beverage, public event, or special events licenses issued by the ABLE Commission;

(4) Establishing amounts of required bonds; and,

(5) Seizure of containers or cases of alcoholic beverages declared to be contraband.

Okla. Admin. Code § 710:20-5-2

Amended at 15 Ok Reg 2800, eff 6-25-98

Amended by Oklahoma Register, Volume 32, Issue 23, August 17, 2015, eff. 8/27/2015

Amended by Oklahoma Register, Volume 34, Issue 24, September 1, 2017, eff. 9/11/2017

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