Tax Commission auditors shall periodically review deeds filed with each county clerk. The examinations shall consist of:
- (1) Extracting information concerning the amount of documentary stamp tax paid;
- (2) Verifying the proper affixing of the documentary stamp;
- (3) Verifying the payment of the documentary stamp tax;
- (4) Extracting information concerning nonpayment of the documentary stamp tax;
- (5) Examination of the records of the county clerk concerning the administration of the Documentary Stamp Tax Act. [See: 68 O.S. §§ 3201 et seq.]
Amended at 40 Ok Reg 1259, eff 8-11-23