Oklahoma § 68-1504 - Application and issuance of decal - Display

§ 68-1504. Application and issuance of decal - Display

Any person owning a coin-operated device or operating the

premises where the same is to be operated or exposed to the public,

shall apply to the Oklahoma Tax Commission for a decal for such

device and shall, at the same time, pay to the Oklahoma Tax

Commission the annual fee herein levied. The Oklahoma Tax

Commission shall, upon receipt of such payment and approval of such

application, issue a decal for the type of coin-operated device

covered by such application and payment. The decal and application

provided for herein shall be prescribed by the Oklahoma Tax

Commission, and shall contain such information and description as

shall be required by rule of said Commission. Any number of coinoperated devices may be included in one application. Before any

coin-operated device is put in operation or placed where the same

may be operated by any of the public, and at all times when the same

Oklahoma Statutes - Title 68. Revenue and Taxation

is being operated or available to any of the public for operation, a

decal shall be firmly affixed to the coin-operated device covered

thereby, and plainly visible to and readable by the public. The Tax

Commission may refuse to issue a decal to any person delinquent in

the payment of the fees provided in Section 1503 of this title or

the penalties levied in Section 1506 of this title. Provided, the

Tax Commission shall provide notice of its intent to refuse as

required in Section 1506 of this title.

Added by Laws 1949, p. 483, § 4, emerg. eff. May 7, 1949. Amended

by Laws 1961, c. 34, p. 540, § 1, emerg. eff. July 27, 1961; Laws

1961, c. 34a, p. 540, § 1, emerg. eff. Aug. 7, 1961. Renumbered

from § 1548 of this title by Laws 1965, c. 215, § 1. Amended by

Laws 1982, c. 292, § 2, eff. July 1, 1982; Laws 1988, c. 47, § 3,

operative July 1, 1988; Laws 2016, c. 167, § 1, eff. Nov. 1, 2016.