Oklahoma Tax Commission Docket OAC 710:1 Proposed Rule

ok-2328: Oklahoma Tax Commission — Administrative Operations

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Summary

Amendments to 710:1-1-2 and 710:1-3-70 updates areas of administration the OTC no longer administers or will cease to administer after July 1, 2026. Many of these areas have moved to Service Oklahoma or the apportionment of the taxes will move to SOK after July 1, 2026. 710:1-5-10.1 and 710:1-5-22 are updated to reflect options for submitting a protest. 710:1-5-26 is amended to allow for electronic submission of documents. 710:1-5-28, and 710:1-5-32 proposes changes to the administrative process for when a taxpayer fails to appear or participate. 710:1-5-81 corrects misspelled word and adds medical marijuana tax to list of “trust fund taxes”. Amendments to 710:1-5-82, 710:1-5-84, 710:1-5-86, 710:1-5-89-91 corrects errors, clarifies the procedure, and limits the resubmission of a denied request for settlement unless new facts are present.

The agency’s own summary, as published.

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