A vendor who ceases doing business shall so indicate on the final sales tax report for the discontinued business, and surrender the sales tax permit to the Commission for cancellation, together with a remittance for any unpaid or accrued taxes. Reporting and remitting for the final business period shall be done in the manner prescribed and by the applicable date set out in 68 O.S. § 1365, or by the twentieth day of the month following the discontinuance of the business, whichever is earlier. [See: 68 O.S. §§ 1364, 1365]

Amended at 11 Ok Reg 3521, eff 6-26-94

Amended at 21 Ok Reg 2581, eff 6-25-04

Amended at 22 Ok Reg 1561, eff 6-11-05