{"data":{"id":"us-ok/okla.-stat.-tit.-11-11-17-107","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 11, § 11-17-107","heading":"Failure to file audit or agreed-upon-procedures report","body":"If a municipality does not file a copy of its audit or agreed-\n\nupon-procedures report as provided in Section 17-105 of this title,\n\nthe State Auditor and Inspector shall notify the Oklahoma Tax\n\nCommission which shall withhold from the municipality its monthly\n\nallocations of gasoline taxes until notified by the Office of the\n\nState Auditor and Inspector that the audit report has been filed.\n\nIf a report is not filed within two (2) years after the close of the\n\nfiscal year in the case of an annual audit, or the second fiscal\n\nyear of a biennial audit period, the funds being withheld shall be\n\nremitted by the Oklahoma Tax Commission to the Special Investigative\n\nUnit Auditing Revolving Fund created pursuant to Section 4 of this\n\nact.","path":["OK Code","Title 11"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os11.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"214ab2009092dc608253db6e508b9b6971002bbedcdfc9b1e5a1ff4731ad7a6c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-11-11-17-106.1","next":"us-ok/okla.-stat.-tit.-11-11-17-107a"},"notice":"GroundRules: Original legal text. Not legal advice."}