§ 27A-2-11-401.6 — Rules, reports and inspections - Duties of Tax

Oklahoma § 27A-2-11-401.6

• Jurisdiction: Oklahoma
• Title 27A: Environment And Natural Resources

Text

Commission and Department of Environmental Quality. A. 1. The Oklahoma Tax Commission shall promulgate rules to carry out the provisions of the Oklahoma Used Tire Recycling Act which pertain to the remittance of fees and to the payment of monies accruing to the Used Tire Recycling Indemnity Fund. 2. Upon receipt of any referral from the Department of Environmental Quality, as set out in paragraph 7 of subsection B of this section, it shall be the duty of the Tax Commission to promptly undertake proceedings in accordance with the recommendations of the Department. The Tax Commission shall timely report the results of the proceedings to the Department. 3. On a monthly basis, the Tax Commission shall provide to the Department a report of the fees remitted by each tire dealer and licensed operator pursuant to Section 2-11-401.2 of this title. B. 1. The Department of Environmental Quality shall prescribe forms, containing documentation as required by the Oklahoma Used Tire Recycling Act, to be used by a used tire recycling facility, TDF facility, or person, corporation or other legal entity authorized to receive reimbursement. 2. On at least a monthly basis, the Department shall evaluate and process applications and shall report to the Tax Commission compliance and allocation information necessary for the Tax Commission to issue payment of monies from the fund. 3. The Department shall make periodic inspections of applicants for compensation to ensure compliance with the provisions of Section 2-11-401.4 of this title. The Department shall submit a summary of the results of those inspections in an annual report to the office of the State Auditor and Inspector. 4. The Environmental Quality Board shall promulgate rules for the permitting of used tire recycling facilities under the Oklahoma Solid Waste Management Act and for the certification of any entity to receive compensation under the provisions of the Oklahoma Used Tire Recycling Act. 5. The Department shall file a report with the Legislature and the Governor detailing the administration of the Oklahoma Used Tire Recycling Act and its effectiveness in bringing about the cleanup of existing used tire dumps and in preventing the development of new dumps. The first report shall be filed by no later than December 31, 1992. Subsequent reports shall be filed every three (3) years thereafter. 6. In developing the priority cleanup list, the Department shall prioritize those dumps where the landowner was a victim of illegal dumping. Any other tire dump may be placed on the priority cleanup list in cases where the administrative enforcement process has been exhausted, and in such case, the Department may provide for the cleanup of the dump pursuant to Section 2-11-401.7 of this title. 7. The Department shall make periodic inspections of tire dealers and licensed operators throughout this state to ensure compliance with the provisions of Section 2-11-401.2 of this title. Upon a finding of any failure to properly remit the appropriate fee to the Tax Commission, the Department shall give written notice to the alleged violator and may commence administrative enforcement proceedings or civil proceedings in conformance with the provisions of Sections 2-3-502 and 2-3-504 of this title. If the Department determines that the fee has not been paid and there is no reasonable cause for the nonpayment, the Department may assess a penalty of double the amount that should have been remitted, to be added to the delinquent fee. If the Department determines any tire dealer or licensed operator has demonstrated a flagrant or repeated disregard of the provisions of Section 2-11-401.2 of this title, it shall refer such determination to the Tax Commission. C. 1. By August 1, 1994, and every even year thereafter, the State Auditor and Inspector shall perform or shall contract with an auditor or auditing company to perform an independent audit, as defined in paragraph 4 of subsection B of Section 212 of Title 74 of the Oklahoma Statutes, of the books, records, files and other such documents of the Tax Commission and the Department pertaining to the administration of the Fund. The audit shall include, but shall not be limited to, a review of agency and claimant compliance with state statutes regarding the Fund, internal control procedures, adequacy of claim process expenditures from and debits of the Fund regarding reimbursements, administration, personnel, operating and other expenses charged by the Tax Commission and Department, and the duties performed in detail by agency personnel and Fund personnel for which payment is made from the Fund. In addition the audit shall include recommendations for improving claim processing, equipment needed for claim processing, internal control or structure for administering the Fund, and such other areas deemed necessary by the State Auditor and Inspector. 2. The cost of the audit shall be borne by the Fund, pursuant to the limits and provisions of Section 2-11-401.4 of this title. 3. Copies of the audit shall be submitted to the Governor, the Speaker of the House of Representatives, the President Pro Tempore of the Senate and the Chairs of the Appropriations Committee of both the Oklahoma House of Representatives and the Oklahoma State Senate.

Legislative History

Added by Laws 1989, c. 176, § 9, eff. July 1, 1989. Amended by Laws 1993, c. 145, § 199, eff. July 1, 1993. Renumbered from § 53009 of Title 68 by Laws 1993, c. 145, § 359, eff. July 1, 1993. Amended by Laws 2005, c. 230, § 4, eff. July 1, 2005. Renumbered from § 2-11- 409 of this title by Laws 2005, c. 230, § 13, eff. July 1, 2005. Amended by Laws 2007, c. 146, § 3, eff. July 1, 2007; Laws 2010, c. 413, § 10, eff. July 1, 2010; Laws 2011, c. 164, § 7, eff. July 1, 2011; Laws 2022, c. 282, § 22, emerg. eff. May 19, 2022.