1. (a) Commencement of twenty-four (24) month period. A taxpayer's initial tax delinquency begins commencement of the twenty-four (24) month period for purposes of the business compliance proceedings.

2. (b) Examples. The following examples illustrate the application of the twenty-four (24) month period.

   1. (1) A taxpayer is delinquent for July and August of 2017, but does not incur another delinquency until September 2019; no pending business closure notice will be issued. Taxpayer's September 2019, delinquency begins commencement of a new twenty-four (24) month period.
   2. (2) A taxpayer is delinquent for July and August of 2017 and pays the tax, interest, penalty and fees due before incurring an additional delinquency in January 2018. A pending business closure notice will not be issued. The January 2018 delinquency begins a new twenty-four (24) month period.

Added at 30 Ok Reg 103, eff 11-1-12 (emergency)

Added at 30 Ok Reg 1850, eff 7-11-13

Amended at 35 Ok Reg 2033, eff 9-14-18