Okla. Admin. Code § 710:1-5-119 – Defenses to business closure | Midpage
§ 710:1-5-119
Okla. Admin. Code § 710:1-5-119
Defenses to business closure
Effective Sep 14, 201835 Ok Reg 2033Added 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 9-14-18Oklahoma Tax Commission
The only defenses to business closure are proof that the noncompliant taxpayer:
(1) Filed all delinquent returns and paid the delinquent tax due including interest, penalty and fees; or
(2) Has entered into a payment agreement pursuant to Section 710:1-5-115 to satisfy the tax due including interest, penalty and fees.