Upon receipt of a determination from the DEQ that a tire dealer or licensed operator has demonstrated a flagrant or repeated disregard of Section 2-1-401.2 of Title 27A, the Tax Commission will commence proceedings to collect finally established used tire fee liabilities in accordance with the recommendations of the DEQ. The Tax Commission will, in a timely manner, report the results of the proceedings to the DEQ.

Reserved at 14 Ok Reg 2007, eff 5-26-97

Added at 25 Ok Reg 92, eff 9-6-07 (emergency)

Added at 25 Ok Reg 2074, eff 7-1-08

Amended at 29 Ok Reg 1478, eff 6-25-12

Amended at 40 Ok Reg 1291, eff 8-11-23