1. (a) Rules described. "Rules" of the Oklahoma Tax Commission are formal statements of policy which set out procedures to be followed in the administration of various tax levies and fees. Rules describe broad interpretations of the tax laws, often prescribe forms, and may set out informal and formal procedures for filing, remitting, registering and objecting to the various taxing provisions. Rules may also prescribe procedures for the granting, denial, suspension, renewal, or revocation of various permits and licenses administered by the Commission. Rules are subject to the provisions of Article I of the Oklahoma Administrative Procedures Act (APA), in Title 75 of the Oklahoma Statutes and must be promulgated under the terms of the APA before they are considered effective. Rules which have been promulgated have the full force and effect of law and continue in effect until amended or revoked under APA provisions.
2. (b) Availability. Current rules, both permanent and emergency, of the Oklahoma Tax Commission are available on the Oklahoma Tax Commission website at www.tax.ok.gov or from the Taxpayer Resource Center, 300 N. Broadway Ave, Oklahoma City, OK 73102, during normal business hours.

Amended at 10 Ok Reg 3819, eff 7-12-93

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

Amended at 22 Ok Reg 1513, eff 6-11-05

Amended at 34 Ok Reg 2038, eff 9-11-17

Amended at 36 Ok Reg 1197, eff 8-11-19

Amended at 38 Ok Reg 1502, eff 9-1-21

Amended at 39 Ok Reg 2237, eff 9-11-22