{"data":{"id":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.6","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 27A, § 27A-2-11-401.6","heading":"Rules, reports and inspections - Duties of Tax","body":"Commission and Department of Environmental Quality.\n\nA. 1. The Oklahoma Tax Commission shall promulgate rules to\n\ncarry out the provisions of the Oklahoma Used Tire Recycling Act\n\nwhich pertain to the remittance of fees and to the payment of monies\n\naccruing to the Used Tire Recycling Indemnity Fund.\n\n2. Upon receipt of any referral from the Department of\n\nEnvironmental Quality, as set out in paragraph 7 of subsection B of\n\nthis section, it shall be the duty of the Tax Commission to promptly\n\nundertake proceedings in accordance with the recommendations of the\n\nDepartment. The Tax Commission shall timely report the results of\n\nthe proceedings to the Department.\n\n3. On a monthly basis, the Tax Commission shall provide to the\n\nDepartment a report of the fees remitted by each tire dealer and\n\nlicensed operator pursuant to Section 2-11-401.2 of this title.\n\nB. 1. The Department of Environmental Quality shall prescribe\n\nforms, containing documentation as required by the Oklahoma Used\n\nTire Recycling Act, to be used by a used tire recycling facility,\n\nTDF facility, or person, corporation or other legal entity\n\nauthorized to receive reimbursement.\n\n2. On at least a monthly basis, the Department shall evaluate\n\nand process applications and shall report to the Tax Commission\n\ncompliance and allocation information necessary for the Tax\n\nCommission to issue payment of monies from the fund.\n\n3. The Department shall make periodic inspections of applicants\n\nfor compensation to ensure compliance with the provisions of Section\n\n2-11-401.4 of this title. The Department shall submit a summary of\n\nthe results of those inspections in an annual report to the office\n\nof the State Auditor and Inspector.\n\n4. The Environmental Quality Board shall promulgate rules for\n\nthe permitting of used tire recycling facilities under the Oklahoma\n\nSolid Waste Management Act and for the certification of any entity\n\nto receive compensation under the provisions of the Oklahoma Used\n\nTire Recycling Act.\n\n5. The Department shall file a report with the Legislature and\n\nthe Governor detailing the administration of the Oklahoma Used Tire\n\nRecycling Act and its effectiveness in bringing about the cleanup of\n\nexisting used tire dumps and in preventing the development of new\n\ndumps. The first report shall be filed by no later than December\n\n31, 1992. Subsequent reports shall be filed every three (3) years\n\nthereafter.\n\n6. In developing the priority cleanup list, the Department\n\nshall prioritize those dumps where the landowner was a victim of\n\nillegal dumping. Any other tire dump may be placed on the priority\n\ncleanup list in cases where the administrative enforcement process\n\nhas been exhausted, and in such case, the Department may provide for\n\nthe cleanup of the dump pursuant to Section 2-11-401.7 of this\n\ntitle.\n\n7. The Department shall make periodic inspections of tire\n\ndealers and licensed operators throughout this state to ensure\n\ncompliance with the provisions of Section 2-11-401.2 of this title.\n\nUpon a finding of any failure to properly remit the appropriate fee\n\nto the Tax Commission, the Department shall give written notice to\n\nthe alleged violator and may commence administrative enforcement\n\nproceedings or civil proceedings in conformance with the provisions\n\nof Sections 2-3-502 and 2-3-504 of this title. If the Department\n\ndetermines that the fee has not been paid and there is no reasonable\n\ncause for the nonpayment, the Department may assess a penalty of\n\ndouble the amount that should have been remitted, to be added to the\n\ndelinquent fee. If the Department determines any tire dealer or\n\nlicensed operator has demonstrated a flagrant or repeated disregard\n\nof the provisions of Section 2-11-401.2 of this title, it shall\n\nrefer such determination to the Tax Commission.\nalty of\n\ndouble the amount that should have been remitted, to be added to the\n\ndelinquent fee. If the Department determines any tire dealer or\n\nlicensed operator has demonstrated a flagrant or repeated disregard\n\nof the provisions of Section 2-11-401.2 of this title, it shall\n\nrefer such determination to the Tax Commission.\n\nC. 1. By August 1, 1994, and every even year thereafter, the\n\nState Auditor and Inspector shall perform or shall contract with an\n\nauditor or auditing company to perform an independent audit, as\n\ndefined in paragraph 4 of subsection B of Section 212 of Title 74 of\n\nthe Oklahoma Statutes, of the books, records, files and other such\n\ndocuments of the Tax Commission and the Department pertaining to the\n\nadministration of the Fund. The audit shall include, but shall not\n\nbe limited to, a review of agency and claimant compliance with state\n\nstatutes regarding the Fund, internal control procedures, adequacy\n\nof claim process expenditures from and debits of the Fund regarding\n\nreimbursements, administration, personnel, operating and other\n\nexpenses charged by the Tax Commission and Department, and the\n\nduties performed in detail by agency personnel and Fund personnel\n\nfor which payment is made from the Fund. In addition the audit\n\nshall include recommendations for improving claim processing,\n\nequipment needed for claim processing, internal control or structure\n\nfor administering the Fund, and such other areas deemed necessary by\n\nthe State Auditor and Inspector.\n\n2. The cost of the audit shall be borne by the Fund, pursuant\n\nto the limits and provisions of Section 2-11-401.4 of this title.\n\n3. Copies of the audit shall be submitted to the Governor, the\n\nSpeaker of the House of Representatives, the President Pro Tempore\n\nof the Senate and the Chairs of the Appropriations Committee of both\n\nthe Oklahoma House of Representatives and the Oklahoma State Senate.","path":["OK Code","Title 27A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os27A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"9e339809dbbea11e7ac2623b00ceb51df6d082e490faaec3a17b6fb809e85f3e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.4","next":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.7"},"notice":"GroundRules: Original legal text. Not legal advice."}