{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-256.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-256.1","heading":"Program to educate businesses selling or leasing","body":"tangible personal property without a permit.\n\nA. The Oklahoma Tax Commission shall establish a program that\n\nfocuses on educating businesses, as well as identifying and\n\nregistering businesses who are actively selling or leasing tangible\n\npersonal property in Oklahoma without a permit as required under\n\nSection 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax\n\nCommission shall monitor and provide education to business owners of\n\ntheir state tax responsibilities.\n\nB. The program shall include the establishment of teams of Tax\n\nCommission employees conducting visits to nonresidential retail\n\nbusinesses to:\n\n1. Determine the existence of a sales tax permit and other\n\nrequired permits and licenses;\n\n2. Verify accuracy and validity of licenses and permits;\n\n3. Determine if the business is reporting and remitting taxes\n\nproperly; and\n\n4. Provide information and assistance to the business owner on\n\ntax reporting responsibilities.\n\nC. The Tax Commission shall conduct such visits in a manner\n\nthat shall not disrupt the operations of a business location.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"128fe6ccece012e9b81590f734ccbf70ea6529f60f7a100336c0f1d542dfaf3c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-256","next":"us-ok/okla.-stat.-tit.-68-68-257"},"notice":"GroundRules: Original legal text. Not legal advice."}