Oklahoma Administrative Code

The purpose of this Chapter is to set forth the procedures of the Board used in the investigations of and hearings held for complaints and for individual proceedings. Notes Okla. Admin. Code § 675:3-1-1 Added at 21 Ok Reg 251, eff 11-14-03 (emergency); Added at 21 Ok Reg 1813, ef…

The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise: "Act" means the Social Worker's Licensing Act, 59 O.S., §§ 1250, et seq., as amended. "APA" means Article I and/or Article II of the Adminis…

(a) Receiving complaints. The Board shall receive citizen complaints against licensees through the mail or in person at the Board office. Only written citizen complaints shall be accepted for consideration, unless extenuating circumstances exist. The written citizen complaint may…

Licensees shall cooperate when Board staff, complaint committee members, and/or investigators make inquiries concerning a complaint made against a licensee. Failure of a licensee to cooperate is a code violation. Notes Okla. Admin. Code § 675:3-1-3.1 Added at 29 Ok Reg 1729, eff …

(a) When a hearing is required. The Board shall hold a hearing when it considers that there is cause to deny a renewal of a license or, revoke or suspend any license (or specialty certification) issued by the Board or applied for in accordance with the Social Worker's Licensing A…

The preservation of the highest standards of integrity and ethical principles is vital to all speech-language pathologists and audiologists. This Code of Ethics is promulgated in an effort to stress the fundamental rules considered essential to this basic purpose. Any action that…

The fundamental rules of ethical conduct are described in this Chapter in three categories: (1) Principles of Ethics, (2) Ethical Proscriptions, and (3) Matters of Professional Propriety. Notes Okla. Admin. Code § 690:15-1-2 AUTHORITY: OK-OAC 59 O.S., § 1611

Six Principles serve as a basis for the ethical evaluation of professional conduct and form the underlying moral basis for the Code of Ethics. Individuals subscribing to this Code shall observe these principals as affirmative obligations under all conditions of professional activ…

Ethical Proscriptions are formal statements of prohibitions that are derived from the Principles of Ethics. (1) The following proscriptions are derived from 690:15-1-3(1): (A) Licensees must not exploit persons in the delivery of professional services, including accepting persons…

Matters of Professional Propriety represent guidelines of conduct designed to promote the public interest and thereby better inform the public and particularly persons in need of speech-language pathology and audiology services as to the availability and the rules regarding the d…

Figure 1 Notes Okla. Admin. Code tit. 710, ch. 1, app A Added at 10 Ok Reg 3819, eff 7-12-93; Amended at 11 Ok Reg 3465, eff 6-26-94; Revoked and reenacted at 13 Ok Reg 3933, eff 9-3-96 (emergency); Revoked and reenacted at 14 Ok Reg 2667, eff 6-26-97; Revoked and reenacted at 18…

The provisions of this Chapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250.1 et seq., and to facilitate the administration, enforcement, and collection of the levies enacted by the Oklahoma Legislature with r…

(a) Compensation made to a person to conduct a charity game. Compensation for the conduct of a charity game are wages subject to withholding for Oklahoma Income Tax purposes. (b) Registration as employer. Any organization not previously registered with the Tax Commission as an em…

Winnings from bingo games, U-Pik-Em games, and breakopen ticket games which are subject to withholding under the Internal Revenue Code are subject to withholding for Oklahoma state tax purposes. Currently, under federal law, winnings from bingo games are not subject to withholdin…

(a) Admission charges. The gross receipts received from the sale of admission tickets or fees for admission to a charity game location are subject to sales tax. If admission tickets are sold or fees charged, the value of all free or complimentary admissions provided by an organiz…

Organizations required to file an annual return stating items of gross income, including gross receipts from bingo games, must file an annual return with the Oklahoma Tax Commission. Sales of breakopen tickets which subject an organization to federal income tax, likewise subject …

Printers who imprint the outline of the state of Oklahoma onto bingo paper or print U-Pik-Em bingo sets are "manufacturers" pursuant to Sections 402(18) and 426(D) of Title 3A of the Oklahoma Statutes and must comply with all applicable licensing and reporting requirements. In pa…

(a) Each licensed distributor must have available for inspection at its business location, the items for which authorization for destruction is being requested. (b) The items must be accompanied by a written inventory detailing the type and quantity of each item. Copies of the or…

The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise: "ABLE" means the Alcoholic Beverage Laws Enforcement Commission. "Act" means the Oklahoma Charity Games Act, 3A O.S. § 401 et seq. "Commissi…

(a) Records. The licensed manufacturer shall maintain copies of sales invoices to licensed distributors in Oklahoma for a minimum of three (3) years. Invoices must include: (1) Name of manufacturer; (2) "ABLE" License number of manufacturer; (3) Name of distributor sold to; (4) "…

(a) Sales of conforming bingo faces. A licensed distributor must sell bingo faces, imprinted with the word "Oklahoma" and outline of the state of Oklahoma ("conforming bingo faces"), to licensed organizations, exempt organizations, and exempt entities. Except for sales to veteran…

(a) Application of the tax; persons liable for collection and remittance. The tax imposed by the Act shall apply to the gross rental or lease payment on charity game equipment and must be collected by the licensed distributor and remitted to the Tax Commission for each period the…

(a) Prior authorization required for credit for damaged or returned items. Credit for damaged bingo faces, U-Pik-Em bingo game sets, breakopen game tickets and charity game equipment may not be taken by the distributor on the face of the Charity Gaming Tax Report until a valid cr…

(a) Due date. Charity games taxes levied by 3A O.S. §421 must be paid by the organization to the distributor no later than the fifteenth (15th) day of the calendar month following the month in which the items of charity game equipment were sold to the organization. (b) Timely pay…

(a) Use of conforming bingo faces required. If an exempt entity or exempt organization chooses to use disposable paper bingo faces in conducting charity games, only bingo faces with the word "Oklahoma" and outline of the state of Oklahoma printed thereon ("conforming bingo faces"…

(a) Proper invoicing procedure. All purchases of charity game equipment by a dual license holder (DLH) from a licensed manufacturer or a licensed distributor must be invoiced to the dual license holder's distributor's license number. Any purchases of charity game equipment by a d…

(a) The provisions of this Chapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250.1 et seq, and to facilitate the administration, enforcement, and collection of taxes and other levies enacted by the Oklahoma Leg…

(a) Any owner who places a coin - operated vending device in operation and any person who permits a device to be located in his place of business without a decal affixed shall be liable for the fee on the device at the full annual rate and shall be liable for a penalty dependent …

(a) Hearing; order. The Commission will conduct a hearing and determine the matter of whether or not a seized coin operated vending device and cash should be forfeited to the State. The owner of the device will be given at least ten (10) days' notice of the date of the hearing. I…

An order of the Commission, declaring a forfeiture of a coin operated vending device including the cash contents, and directing the sale of such device shall be a final order, from which an appeal may be brought, as provided for in the Uniform Tax Procedure Act. [See: 68 O.S. § 1…

Notes Okla. Admin. Code § 710:25-1-13 Revoked by Oklahoma Register, Volume 35, Issue 24, September 4, 2018, eff. 9/14/2018 AUTHORITY: OK-OAC 68 O.S., §§ 203, 1504, and 1509.1

The Commission will issue permits for the sale or distribution of one or more coin-operated devices. The cost of this permit is Two Hundred Dollars ($200.00) a year. The applicant shall comply with the following requirements: (1) Be a resident of this State for two (2) years prec…

Notes Okla. Admin. Code § 710:25-1-15 Revoked by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021 AUTHORITY: OK-OAC 68 O.S., §§ 203, 1504, and 1509.1

No annual fee or decal will be required for coin-operated devices installed on federal military bases. For purposes of this exemption "installed" means set up for use or service. [See: 68 O.S. §§ 1501 et seq.] Notes Okla. Admin. Code § 710:25-1-16 AUTHORITY: OK-OAC 68 O.S., §§ 20…

(a) General provisions. The annual fee paid for vending, music, amusement, and bulk-vending devices shall be in lieu of sales tax. An annual decal is required, depending on the type of device. (b) Exclusions. Devices which are not subject to the fee or decal requirement include: …

For purposes of administration of the Coin-operated Music and Amusement Devices Code, a decal will be required for each machine, regardless of the number of coin slots, if the machine can, upon insertion of a coin, token or similar object, provide music, amusement or entertainmen…

For purposes of this Chapter, "person" means any individual, partnership, limited liability company, association or corporation. Every person who owns and has available to the public for operation or who permits to be operated in his place of business a coin-operated device shall…

A music/amusement device requires a Seventy-five Dollar ($75.00) annual decal. Coin-operated vending devices which require a coin or thing of value of Twenty-five Cents (25¢) or more must display a Seventy-five Dollar ($75.00) annual decal. If the device requires a coin or thing …

For purposes of this Chapter, "bulk-vending" is defined as a device which dispenses to the purchaser ballpoint pens, combs, cigarette lighters, prophylactics, filled capsules, peanuts, gum balls, mints, perfume or novelties. All bulk vending devices shall display a decal. The ann…

In those instances where a coin-operated device will be available for use by the public for a limited period of time less than one (1) year, such as in connection with fairs, carnivals and places of amusements that operate only during certain seasons of the year, the Commission w…

Coin operated vending device decals are issued for a one (1) year period which begins the first day of July and ends the last day of June. A provision is made that decals may be purchased in two (2) halves. The Commission shall issue decals for the remainder of the fee year upon …

(a) Application. The application for a coin operated vending device decal is to be filed with the Commission on forms prescribed by the Commission and shall include owner's name, sales tax permit number, number and location of devices and payment of fees. (b) Affixing Decal. When…

The provisions of this Chapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250. 1 et seq., and to facilitate the administration, enforcement, and collection of taxes and other levies enacted by the Oklahoma Legis…

County clerks are responsible for selling documentary stamps to the taxpayers and have the duty of accounting for the stamps to the Oklahoma Tax Commission. For the purpose of collecting the stamp tax, the county clerks act as agents of the Oklahoma Tax Commission. (1) Documentar…

The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise: "Administrator" means the Director of the Business Tax Services Division of the Oklahoma Tax Commission. It is the intent of this Chapter th…

(a) Only documentary stamps shall be used in payment of the tax imposed by Oklahoma Statutes. The requisite stamps shall be affixed to the deed, instrument, or other writing by which the realty is conveyed. If there is insufficient space on the face of the deed, instrument, or ot…

For purposes of computing the amount received in a transaction subject to the documentary stamp tax imposed by statute no distinction is to be made between cash or security received by the seller. (1) Measurement. The tax shall be measured by:(A) The consideration; (B) The value …

(a) Unless otherwise exempt, a conveyance by a defaulting mortgagee in consideration of the cancellation of the mortgage debt is subject to the documentary stamp tax based on the remaining balance plus accrued interest. (b) Effective with deeds filed July 1, 1988 or subsequent, 6…

Tax Commission auditors shall periodically review deeds filed with each county clerk. The examinations shall consist of: (1) Extracting information concerning the amount of documentary stamp tax paid; (2) Verifying the proper affixing of the documentary stamp; (3) Verifying the p…

(a) Assessment. Any taxpayer filing a deed for record with a county clerk is responsible for either paying the required amount of documentary stamp tax or indicating in writing on the deed the authority for nonpayment. If after a review of the records, it appears that the taxpaye…