1. (a) A new sales tax permit will only be issued for a previously suspended or revoked permit if the vendor:

   1. (1) Pays, or makes satisfactory arrangements to pay, all outstanding amounts, including the amounts of tax, penalties, interest and costs, if any costs were incurred.
   2. (2) Files all returns due and outstanding.
   3. (3) Pays the required fees for renewal or issuance of permits.
   4. (4) Provides the security demanded to the full extent provided by law including the posting of a security bond pursuant to OAC 710:65-9-2(a)(1)(A).
   5. (5) Confirms in writing that he will henceforth comply with all of the provisions of the laws and the rules prescribed by the Commission.
2. (b) If the taxpayer becomes delinquent or otherwise fails to comply with the applicable statutes and regulations, the Commission may immediately initiate proceedings to revoke the newly issued permit.
3. (c) No previous holder of a sales tax permit which has been permanently revoked may be issued a sales tax permit without the express action of the Commission. [See: 68 O.S. §1364]

Amended at 15 Ok Reg 2827, eff 6-25-98

Amended at 36 Ok Reg 1235, eff 8-11-19

Amended at 41 Ok Reg, Number 22, effective 8-11-24