There is a newer version
of
this Title
2021 Oklahoma Statutes
Title 68. Revenue and Taxation
- §68-12-1213. Renumbered as § 1213 of this title by Laws 1965, c. 215, § 2.
- §68-21-103. Renumbered as § 2103 of this title by Laws 1965, c. 215, § 3.
- §68-101. Tax code.
- §68-102. Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator.
- §68-102.1. Salaries.
- §68-102.2. Political activities by members of Tax Commission prohibited.
- §68-102.3. Additional duties and compensation for commissioners.
- §68-103. Conduct of hearings - Production of books and records - Perjury.
- §68-104. Employees and expenses - Bonds.
- §68-105. Attorneys for Commission.
- §68-105.1. Designation of peace officer to conduct personnel investigations and background checks.
- §68-106. Repealed by Laws 2010, c. 413, § 30, eff. July 1, 2010.
- §68-107. Disbursements to be within appropriations.
- §68-108. Schedule of fees and charges - Transcripts and other services.
- §68-109. Legislative intent.
- §68-110. Repealer.
- §68-112. Tax Commission Fund - Credits for all miscellaneous receipts.
- §68-113. Tax Commission Reimbursement Fund - Full-time employees.
- §68-114. Payment of fees for employees in performance of duties.
- §68-116. Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund.
- §68-117. Electronic access to data and reports.
- §68-118. Written estimate of revenue gain or loss and written statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues.
- §68-119. Notice to vendors in annexed territory of applicable sales tax rate.
- §68-120. Out-of-State Tax Collections Enforcement Act of 2017.
- §68-201. Purpose of Article.
- §68-202. Definitions.
- §68-203. Enforcement by Tax Commission - Rules – Electronic filing.
- §68-204. Records of official acts of Commission - Fees.
- §68-205. Records and files of Commission confidential and privileged - Exceptions - Report.
- §68-205.1. Municipal sales tax - Report of certain information.
- §68-205.2. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds.
- §68-205.3. Repealed by Laws 2012, c. 256, § 2, eff. Nov. 1, 2012.
- §68-205.4. Repealed by Laws 2013, c. 227, § 21, eff. Nov. 1, 2013.
- §68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation.
- §68-205.6. Disclosure of taxpayers who claimed tax credits.
- §68-206. Examinations or investigations.
- §68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses.
- §68-207. Hearings by Tax Commission.
- §68-208. Notice of hearing.
- §68-209. Notice to Commission's attorney before judicial hearing - Costs.
- §68-210. Bonds.
- §68-211. Return of deposited money or securities to taxpayer.
- §68-212. Cancellation or refusal of license or permit.
- §68-212.1. Definitions.
- §68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due.
- §68-214. Release of property from lien - Execution and recording.
- §68-215. Collection of taxes, penalties, in same manner as personal debt.
- §68-216. Extension of time for filing return.
- §68-216.1. Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999.
- §68-216.2. Tax amnesty program.
- §68-216.3. Voluntary Compliance Initiative.
- §68-216.4. Voluntary Disclosure Initiative.
- §68-216.5. Statutory voluntary compliance initiative – Participation for previous participants limited.
- §68-217. Interest and penalties on delinquent taxes – Interest on refunds.
- §68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities.
- §68-218.1. False or bogus check - Penalties.
- §68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases.
- §68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations.
- §68-220. Waiver or remission of interest or penalties - Voluntary disclosure agreements.
- §68-221. Reports or returns by taxpayer.
- §68-221.1. Date of postmark deemed to be date of delivery or of payment.
- §68-222. Procedure on default of taxpayer in enumerated matters.
- §68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return.
- §68-224. Declaration of termination of taxable period and acceleration of assessment.
- §68-225. Appeals.
- §68-226. Action to recover taxes as additional remedy to aggrieved taxpayer.
- §68-227. Erroneous payments - Claims for refund - Demand for hearing.
- §68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid.
- §68-228. Hearings on claims for refunds.
- §68-228.1. Payment of refunds.
- §68-229. Refunds - Interest.
- §68-230. Certificate of indebtedness to state - Recording and indexing - Lien status.
- §68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses.
- §68-231.1. Additional penalty for failure to pay delinquent taxes.
- §68-231.2. Attachment of assets of delinquent taxpayer.
- §68-231.3. Recovery of fees and costs by Tax Commission.
- §68-232. Injunction proceedings.
- §68-233. Municipalities - Procedure when taxes delinquent.
- §68-234. Lien for unpaid taxes, interest and penalties.
- §68-235. Fiduciaries - Final accounts.
- §68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission.
- §68-237. Taxes imposed by other States.
- §68-238. Conduct of business or activities without license or permit.
- §68-238.1. State licenses – Collection of income taxes – Notification - Definitions.
- §68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary action.
- §68-239. Continuance of business or operations after forfeiture of required bond.
- §68-240. Failure or refusal to file report or return - Penalty.
- §68-240.1. False return or return with intent to defraud - Penalty.
- §68-241. False or fraudulent reports, returns - Penalty - Venue.
- §68-242. False entries or neglect to make entries - Penalty - Venue.
- §68-243. Evidence and witnesses - Penalty - Venue.
- §68-244. False answers to questions or false affidavits.
- §68-245. Verification of reports or returns.
- §68-246. Penalty.
- §68-247. Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose.
- §68-248. Commission may require taxpayer to furnish certain information.
- §68-249. Tax preparers - Duties - Violations - Penalties.
- §68-250. Register of tax warrants - Establishment and maintenance - Public inspection.
- §68-251. Filing petitions and applications for collection of delinquent taxes by mail.
- §68-252. Attorney General - Duty to prosecute actions to collect certain taxes.
- §68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable.
- §68-254. Garnishment to collect delinquent taxes, penalties, or interest.
- §68-255. Contracting with debt collection agency to collect delinquent taxes.
- §68-255.1. Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994.
- §68-255.1A. Authority to enter into contracts with state agencies for collection assistance.
- §68-255.2. Authority to assess, collect and enforce retail medical marijuana sales.
- §68-256. Taxpayer assistance program.
- §68-256.1. Program to educate businesses selling or leasing tangible personal property without a permit.
- §68-257. Notice of changes in state tax law.
- §68-258. Service of summons or notice in state tax proceedings.
- §68-259. Additional penalty in criminal proceedings for violating state tax law.
- §68-260. Repealed by Laws 2006, c. 327, § 8, eff. July 1, 2006.
- §68-261. Data processing services - Bonds - Contracts.
- §68-262. Audits of entities believed to owe additional taxes.
- §68-263. Attachment of sums due taxpayer from state.
- §68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty.
- §68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund.
- §68-270. Certification of credit qualification – Report of credits claimed and allowed.
- §68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection.
- §68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.
- §68-283. Aggregate business filing and remittance.
- §68-291. Incidence analysis of legislative measures to change the tax system.
- §68-295. Tax credit data available online.
- §68-301. Definitions.
- §68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes.
- §68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues.
- §68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue.
- §68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues.
- §68-302-4. Additional excise tax on cigarettes - Rate - Apportionment.
- §68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment.
- §68-302-6. Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and by Laws 2014, c. 88, § 1, eff. Nov. 1, 2014.
- §68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue.
- §68-302-7a. State Health Care Enhancement Fund.
- §68-303. Purpose of tax - Disposition of revenue.
- §68-304. Licenses - Fees - Conditions - Revocation or suspension.
- §68-305. Stamps required - Seizure.
- §68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation.
- §68-305.2. Revolving fund for Office of Attorney General.
- §68-306. Sale, when tax not paid or stamps not affixed.
- §68-307. Consumer bringing cigarettes from without state as retailer.
- §68-308. Purchase, manufacture, custody, and sale of stamps.
- §68-309. Carriers transporting cigarettes.
- §68-310. Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994.
- §68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred.
- §68-312. Records and reports.
- §68-312.1. Procedures for maintaining records and filing reports - Required information.
- §68-313. Wholesale and retail stocks to be kept separate.
- §68-314. Salesmen for manufacturers - Records and reports.
- §68-315. Inspections and examinations.
- §68-316. Offenses - Penalties.
- §68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting.
- §68-317.1. Delivery sale to underage individual.
- §68-317.2. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.3. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.4. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.5. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.6. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.7. Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.
- §68-317.8. Actions to prevent or restrain violations.
- §68-317.9. Restrictions on delivering cigarettes - Violations.
- §68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination.
- §68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses.
- §68-321. Exemptions from tax.
- §68-322. Rules and regulations.
- §68-323. Restricted to sale or distribution to inmates - Possession by others.
- §68-324. Compliance with law.
- §68-325. Continuity of law.
- §68-326. Short title.
- §68-327. Definitions.
- §68-328. Sales at less than cost; penalty.
- §68-329. Cost to wholesaler; meaning.
- §68-330. Cost to the retailer; meaning.
- §68-331. Sales by a wholesaler to a sub-jobber.
- §68-332. Sales by a wholesaler to a wholesaler.
- §68-333. Combination sales.
- §68-334. Sales exceptions.
- §68-335. Advertising of certain sales; good faith.
- §68-336. Sales contracts void.
- §68-337. Admissible evidence.
- §68-338. Sales outside ordinary channels of business; effect.
- §68-339. Cost survey; admissibility.
- §68-340. Association empowered to file suits.
- §68-341. Cancellation of license for violations.
- §68-342. Partial unconstitutionality.
- §68-343. Violations - Injunctions - Damages.
- §68-344. Enforcement of act.
- §68-345. Licenses required.
- §68-346. Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits.
- §68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.
- §68-348. Definitions.
- §68-349. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.
- §68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps.
- §68-350. Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes.
- §68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.
- §68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission.
- §68-352. Disposition of revenues.
- §68-360. Repealed by Laws 2004, c. 266, § 9, emerg. eff. May 6, 2004.
- §68-360.1. Short title.
- §68-360.2. Declaration of public policy.
- §68-360.3. Definitions.
- §68-360.4. Certification by manufacturer.
- §68-360.5. Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State.
- §68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families.
- §68-360.6. Submission of information by stamping agents – Escrow deposits.
- §68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction.
- §68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs.
- §68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond.
- §68-360.10. Authority of Attorney General to request monthly reports of sales.
- §68-380. Use or possession of cigarette rolling vending machines.
- §68-400. Short title - Tobacco Products Tax Enforcement Act of 2021.
- §68-400.1. Tobacco Products Tax Enforcement Unit.
- §68-400.2. Remittance of tax – Wholesaler monthly tax report.
- §68-400.3. Retailer or consumer backup tax – Vendor liability.
- §68-400.4. Remittance of backup tax – Filing of monthly report and affidavit.
- §68-400.5. Retailer purchases from licensed wholesaler required.
- §68-400.6. Tobacco Products Tax Enforcement Unit Revolving Fund.
- §68-401. Definitions.
- §68-402. Amount of tax.
- §68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.
- §68-402-2. Repealed by Laws 2018, 2nd Ex. Sess., c. 8, § 16.
- §68-402-3. Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment.
- §68-403. Payment of tax by wholesalers.
- §68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes.
- §68-403.2. Unlawful products – Prima facie evidence of violation.
- §68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue.
- §68-405. Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994.
- §68-406. Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.
- §68-407. Regulations - Punishment for prohibited practices or hindering inspection.
- §68-408. Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.
- §68-409. Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.
- §68-410. Administration and enforcement of Article.
- §68-411. Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.
- §68-412. Untaxed merchandise - Surety or bond - Tax.
- §68-413. Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations.
- §68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations.
- §68-415. Wholesale and retail licenses required – Application - Penalties.
- §68-417. Seizure of products and vehicles for violations.
- §68-418. Transportation or possession of products for which taxes have not been paid - Penalties.
- §68-419. Exempt sales.
- §68-420. Rules and regulations.
- §68-420.1. Maintenance of copies of invoices or equivalent documentation.
- §68-421. Restriction on exempt sales - Possession by others.
- §68-422. Sellers or distributors – Compliance – Revocation of license.
- §68-423. Intention of Legislature.
- §68-424. Application of §§ 425 to 428 of this title.
- §68-425. Definitions.
- §68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.
- §68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.
- §68-427.1. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.
- §68-427.2. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.
- §68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.
- §68-429. Disposition of revenues.
- §68-450.1. Definitions.
- §68-450.2. Levy of tax - Calculation.
- §68-450.3. Manner of payment of tax - Intent and purpose of act.
- §68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings.
- §68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties.
- §68-450.6. Exemptions from tax.
- §68-450.7. Disposition of revenues.
- §68-450.8. Civil and criminal penalties - Immunities.
- §68-450.9. Reuse of used stamp prohibited - Penalty.
- §68-451. Capital Improvement Fund.
- §68-452. Expenditure of funds.
- §68-500.1. Short title.
- §68-500.2. Legislative intent and purpose.
- §68-500.3. Definitions.
- §68-500.4. Levy of tax.
- §68-500.4A. Levy of tax equal to reduction in federal excise tax.
- §68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.
- §68-500.5. Presumptions.
- §68-500.6. Apportionment of gasoline and compressed natural gas tax.
- §68-500.6a. Distribution of tax revenue.
- §68-500.7. Apportionment of diesel fuel tax.
- §68-500.8. Measurement of tax on importer gallons and supplier gallons.
- §68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate.
- §68-500.10. Exemptions from motor fuels tax.
- §68-500.10-1. Ethanol credit – Refund claims process.
- §68-500.11. Perfecting exemption for exports.
- §68-500.12. Regulations for exempt use of kerosene.
- §68-500.13. Procedures for tax exempt sales of motor fuel to governmental agencies.
- §68-500.14. Perfection of certain exemptions by refund claim.
- §68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.
- §68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.
- §68-500.17. Interest on refund.
- §68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.
- §68-500.19. Election regarding fuel removals from out-of-state terminals.
- §68-500.20. Precollection and remittance of tax by suppliers.
- §68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators.
- §68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.
- §68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.
- §68-500.24. Suppliers' entitlement to credit for uncollectible taxes.
- §68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.
- §68-500.26. Remittance by electronic funds transfer required.
- §68-500.27. Retainage of 0.1% of tax for administrative costs.
- §68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor.
- §68-500.29. Diversions of motor fuel - Payment of tax.
- §68-500.30. Deferred payment by vendors without eligible purchaser.
- §68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax.
- §68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.
- §68-500.33. Licenses.
- §68-500.34. License application process.
- §68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond.
- §68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business.
- §68-500.37. Supplier reports.
- §68-500.38. Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers.
- §68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators.
- §68-500.40. Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status.
- §68-500.41. Exporter reports.
- §68-500.42. Licensed transporter reports.
- §68-500.43. Payment of tax by consumer.
- §68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties.
- §68-500.45. Transporters to carry and follow information in shipping documents - Shipping documents to be provided to certain outlets - Retention of shipping documents - Acceptance of delivery without shipping documents prohibited - Penalties.
- §68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.
- §68-500.47. Reliance on certain representations.
- §68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties.
- §68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure.
- §68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure.
- §68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties.
- §68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties.
- §68-500.53. Failure to obtain required licenses - Penalties.
- §68-500.54. Certain statements on shipping papers prohibited.
- §68-500.55. Notice to be provided and posted with dyed diesel fuel.
- §68-500.56. Shipping papers to meet tamper-resistant standards.
- §68-500.57. Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees.
- §68-500.58. Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor vehicle in violation of act - Transporting motor fuel without adequate shipping papers - Terminal operators failing to meet shipping paper requirements - Penalties.
- §68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption.
- §68-500.60. Inspections.
- §68-500.61. Audits and examinations - Penalties.
- §68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes.
- §68-500.63. Sale of motor fuels by Indian tribes.
- §68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security.
- §68-501. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.2. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.3. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.4. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.5. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.6. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-502.7. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-504. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-504.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-505. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-506. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-507. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-508. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-509. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-509.1. Repealed by Laws 1993, c. 146, § 29.
- §68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways.
- §68-510. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-510.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-511. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-512. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-513. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-514. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-515. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-516. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-517. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-518. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-519. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-520. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-521. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-522. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-522.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-523. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-523.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-524. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-525. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-526. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-527. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-530. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-531. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.
- §68-601. Definitions.
- §68-602. Purpose of Article - Apportionment and use of revenues.
- §68-602.1a. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-602.2. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-603. Levy of tax - Retention of portion for proper remission.
- §68-603.1. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.1. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.2. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.3. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.4. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.5. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.6. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-604.7. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-605. Exemptions.
- §68-606. Accrual of liability - Persons liable - Exemptions.
- §68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes.
- §68-607.1. Operation of vehicle without proper display of identification credentials - Penalties.
- §68-607.2. Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004.
- §68-608. Display of license - Operating vehicle without license - Penalties - Venue.
- §68-609. Reports and payments to Commission - Delinquent payments.
- §68-610. Records of importers.
- §68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations.
- §68-612. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.
- §68-613. Discontinuance of operations.
- §68-614. Interstate carriers - Partial invalidity.
- §68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.
- §68-616. Citation.
- §68-701. Definitions.
- §68-702. Purpose of act - Collection, report and payment of tax.
- §68-703. Imposition of tax.
- §68-704. Apportionment and use of proceeds of tax.
- §68-705. Additional tax.
- §68-706. Purpose, apportionment and distribution of tax.
- §68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited.
- §68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
- §68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
- §68-707.3. Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues.
- §68-708. Exemptions from tax.
- §68-709. Special fuel dealers' and users' licenses.
- §68-710. Reports by dealers and users - Payment of tax.
- §68-711. Registration of vehicles - Use of liquefied gas from cargo tank.
- §68-712. Records of dealers and users.
- §68-713. Unlicensed first time users - Payment of tax - Credit or refund.
- §68-714. Accrual of liability for tax - Liability of lessees.
- §68-715. Cessation of use of special fuel.
- §68-716. Invoices - Record of deliveries.
- §68-717. Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports.
- §68-718. Reports by carriers.
- §68-719. Violations - Punishment - Venue.
- §68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act.
- §68-721. Lien of tax.
- §68-722. Tax credit on special fuels consumed outside State - Application and procedure.
- §68-723. Fee in lieu of tax.
- §68-801. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-802. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-802.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-803. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-804. Additional tax to absorb federal credit.
- §68-804.1. Estate tax lien.
- §68-805. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-806. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-807. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-808. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-809. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-810. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-811. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-812. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-813. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-814. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-815. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-815.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-816. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-816.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-817. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-818. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-819. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-820. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-821. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-822. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-823. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-824. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-825. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.
- §68-826. Repealed by Laws 2004, c. 535, § 16, eff. Nov. 1, 2004.
- §68-827. Repealed by Laws 2004, c. 535, § 17, eff. Nov. 1, 2004.
- §68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions.
- §68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination.
- §68-1001.2. Definitions.
- §68-1001.3. Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff. Jan. 1, 2000.
- §68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions.
- §68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules.
- §68-1002. Failure to make report of gross production
- §68-1003. Tax on oil recovered or from unknown sources.
- §68-1004. Apportionment and use of proceeds of tax.
- §68-1004a. Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg. eff. Feb. 5, 1999.
- §68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties.
- §68-1006. Payment where ownership is in dispute - Assignment as security.
- §68-1007. Purchaser to withhold tax - Payment by purchaser.
- §68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions.
- §68-1008a. Refund of payments to Commissioners of the Land Office.
- §68-1009. Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price – Payment pursuant to contract or agreement.
- §68-1010. Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports.
- §68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return.
- §68-1011. Statements as to tax on settlements.
- §68-1012. Lien for tax - Liability not released by provision for payment.
- §68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections.
- §68-1013a. Seller and purchaser to secure and retain invoice copies.
- §68-1014. Amended reports.
- §68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit.
- §68-1015.1. Oil reclamation - Permits.
- §68-1016. Repealed by Laws 2016, c. 114, § 3, eff. July 1, 2016.
- §68-1017. Noncompliance by producers, refiners, processors or purchasers.
- §68-1018. Tax on uranium.
- §68-1019. Definitions.
- §68-1020. Application of Sections 1017 to 1020.
- §68-1021. Reports and collection - Apportionment.
- §68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied thereon.
- §68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.
- §68-1024. Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections.
- §68-1101. Excise tax on oil - Additional tax.
- §68-1101.1. Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15, 1991.
- §68-1102. Excise tax on gas - Additional tax.
- §68-1103. Deposit, apportionment and use of proceeds of tax.
- §68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level.
- §68-1104. Due date of tax - Delinquency - Reports on leases.
- §68-1105. Failure to make report.
- §68-1106. Exemption - Refund.
- §68-1107. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.
- §68-1108. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.
- §68-1109. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.
- §68-1110. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.
- §68-1111. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.
- §68-1201. Corporations and organizations to which article applicable.
- §68-1202. "Doing Business" defined.
- §68-1203. Tax on domestic corporations and business organizations.
- §68-1204. Tax on foreign corporations and business organizations.
- §68-1205. Minimum and maximum taxes.
- §68-1206. Corporations and organization exempted.
- §68-1207. No tax for year in which other tax or fee paid.
- §68-1208. Purpose and disposition of revenue - When due.
- §68-1209. Capital - Computation.
- §68-1210. Annual statement or return.
- §68-1211. Organization of business trust.
- §68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture.
- §68-1212.1. Moratorium on requirement to pay or remit certain taxes.
- §68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance.
- §68-1214. Exemption from excise and income taxes - License fee.
- §68-1215. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1216. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1217. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1218. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1219. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1220. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1221. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1222. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1223. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1224. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1225. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1226. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1227. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1228. Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.
- §68-1350. Citation.
- §68-1351. Intent.
- §68-1352. Definitions.
- §68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.
- §68-1353. Purpose of article - Apportionment of revenues.
- §68-1354. Tax levy - Rate - Sales subject to tax.
- §68-1354.1. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.2. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.3. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.4. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.5. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.6. Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.
- §68-1354.7. Streamlined Sales Tax System Act - Short title.
- §68-1354.8. Streamlined Sales Tax System Act - Legislative findings.
- §68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.
- §68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project.
- §68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information.
- §68-1354.12. Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013.
- §68-1354.13. Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013.
- §68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title.
- §68-1354.15. Definitions.
- §68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.
- §68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.
- §68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement.
- §68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state.
- §68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement.
- §68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.
- §68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.
- §68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability.
- §68-1354.24. Amnesty for uncollected or unpaid sales or use taxes.
- §68-1354.25. Effective date of state or local sales and use tax rate changes.
- §68-1354.26. Refund of incorrectly paid sales or use taxes.
- §68-1354.27. Sourcing of retail sale or lease or rental.
- §68-1354.28. Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007.
- §68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form.
- §68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis.
- §68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs.
- §68-1354.32. Database describing boundary changes for taxing jurisdictions.
- §68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests.
- §68-1354.34. Taxability matrix - Relief from liability.
- §68-1354.35. Tax on bundled transactions.
- §68-1354.36. One-subject requirement for sales tax levies submitted to county voters.
- §68-1355. Exemptions - Subject to other tax.
- §68-1355.1. Leased passenger vehicles - Report of lease.
- §68-1356. See the following versions:
- §68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.
- §68-1356.2. Sales tax exemption - Unlawful use - Penalties.
- §68-1356v1. Exemptions - Governmental and nonprofit entities.
- §68-1356v2. Exemptions - Governmental and nonprofit entities.
- §68-1357. See the following versions:
- §68-1357.1. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-1357.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.
- §68-1357.3. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.
- §68-1357.4. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunication services and equipment - Sales tax refund - Computation of interest - Claim documentation - Filing.
- §68-1357.5. Aircraft maintenance or manufacturing facilities - Sales of tangible property consumed or incorporated in construction or expansion - Sales tax refund - Computation of interest - Documentation of claims - Affidavits by contractors.
- §68-1357.6. Drugs and medical devices and equipment - Exemption.
- §68-1357.7. Horses - Exemption.
- §68-1357.8. Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005.
- §68-1357.9. Service transactions among related entities - Exemptions.
- §68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions.
- §68-1357.21. Broadband exemption – Administered as rebate - Qualifications.
- §68-1357v1. Exemptions – General.
- §68-1357v2. Exemptions – General.
- §68-1357v3. Exemptions – General.
- §68-1358. Exemptions - Agriculture.
- §68-1358.1. Exemptions - Agriculture - Proof of eligibility.
- §68-1359. Exemptions - Manufacturing
- §68-1359.1. Manufacturers - Refund of certain state and local sales taxes.
- §68-1359.2. Manufacturer exemption permit.
- §68-1360. Exemptions - Corporations - Partnerships.
- §68-1361. Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect.
- §68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality.
- §68-1361.2. Disabled veterans' exemption - Proof of eligibility required.
- §68-1362. Remittance of tax - Tax brackets.
- §68-1363. Classification of vendors.
- §68-1364. Permits to do business.
- §68-1364.1. Direct payment permits.
- §68-1364.2. Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions.
- §68-1364.3. Hearings - Increased enforcement personnel.
- §68-1365. When tax due - Reports - Records.
- §68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns.
- §68-1366. Deduction from taxable sales for bad debts.
- §68-1367. Repealed by Laws 1993, c. 146, § 29.
- §68-1367.1. Repealed by Laws 2017, c. 326, § 1, eff. July 1, 2017.
- §68-1368. Bond or security.
- §68-1368.2. Repealed by Laws 2013, c. 334, § 5, eff. July 1, 2013.
- §68-1368.3. Noncompliant taxpayer - Delinquency - Business closure.
- §68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay.
- §68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy.
- §68-1370.1. Counties - Sales tax.
- §68-1370.2. Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period.
- §68-1370.2A. Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities.
- §68-1370.3. County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission.
- §68-1370.4. County sales tax - Conditions for levy.
- §68-1370.5. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects.
- §68-1370.6. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund projects for new public improvements.
- §68-1370.7. Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution.
- §68-1370.8. Creation of hospital authorities - Sales tax levy - Dissolution.
- §68-1370.9. Lodging tax – Approval by voters – Designation of purpose – Revolving funds.
- §68-1371. County sales tax - Assessment, collection, and enforcement.
- §68-1372. County sales tax as lien.
- §68-1373. Sales Tax Remitting Account - Creation - Contents - Investment of deposits.
- §68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties.
- §68-1375. Digital mapping system - Information to vendors.
- §68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions.
- §68-1377. Clothing or footwear - Certain sales exempted from county sales tax.
- §68-1391. Definitions.
- §68-1392. Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits.
- §68-1393. Marketplace facilitators and referrers - Non-election - Notice requirements.
- §68-1394. Marketplace facilitators and referrers - Written report to purchasers or remote sellers.
- §68-1395. Marketplace facilitators and referrers - Written report to the Tax Commission.
- §68-1396. Penalties - Class actions by purchasers.
- §68-1397. Obligations of vendors.
- §68-1401. Definitions.
- §68-1402. Excise tax on storage, use or other consumption of intangible personal property.
- §68-1403. Purpose of article - Apportionment of revenues.
- §68-1404. Exemptions.
- §68-1404.1. Manufacturers - Refund of certain state and local use taxes.
- §68-1404.2. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-1404.3. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunications service or equipment - Use tax refund - Computation of interest - Documentation of claims - Filing of certification.
- §68-1404.4. Aircraft maintenance or manufacturing facilities - Sales of tangible personal property consumed or incorporated in construction or expansion - Use tax refund - Computation of interest - Taxes paid by contractors - Documentation of claims - Affidavits - Filing of certification.
- §68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in productions.
- §68-1405. Time when due - Returns - Payment.
- §68-1406. Collection of tax by retailer or vendor.
- §68-1406.1. Notification of imposed use tax on out-of-state sales.
- §68-1406.2. Personal property sales from outside the state – Total sales statement.
- §68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits.
- §68-1407.1. Tax paid on worthless or uncollectible gross receipts - Credit.
- §68-1407.2. Retailer Compliance Initiative.
- §68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.
- §68-1407.4. Consumer Compliance Initiative.
- §68-1407.5. Legislative findings - Sales and use tax system.
- §68-1408. Revoking permits.
- §68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws.
- §68-1410. Repealed by Laws 1993, c. 146, § 29.
- §68-1410.1. Repealed by Laws 2017, c. 326, § 2, eff. July 1, 2017.
- §68-1411. Additional excise tax on storage, use or other consumption of tangible personal property.
- §68-1501. Definitions.
- §68-1503. Amount of fee - In lieu of sales tax - Special decal.
- §68-1503.1. Exempted devices.
- §68-1504. Application and issuance of decal - Display.
- §68-1505. Taxable year - Decal for remainder of year.
- §68-1506. Operation without decal - Fee and penalty.
- §68-1507. Seizure and forfeiture of devices without decal affixed.
- §68-1508. Repealed by Laws 2016, c. 167, § 4, eff. Nov. 1, 2016.
- §68-1509. Prohibited devices not legalized - Fees not refunded.
- §68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations.
- §68-1509.2. Requirements to obtain permit.
- §68-1509.3. Distributor's permit - Fees.
- §68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act.
- §68-1510. Distribution of revenues.
- §68-1511. Fee in lieu of taxes.
- §68-1512. Partial invalidity.
- §68-1515. Fee on initial sale of tickets for professional sporting events.
- §68-1621. Purpose and intent of act.
- §68-1622. Definitions.
- §68-1623. Conditions for storage, transportation, sale, and use.
- §68-1624. Certain fireworks prohibited - Labeling of fireworks.
- §68-1624.1. Aerial luminaries.
- §68-1625. License fees.
- §68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal.
- §68-1626. Collection and disposition of fees.
- §68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging.
- §68-1628. Violations and penalties - Contraband - Enforcement.
- §68-1629. Public displays.
- §68-1630. Sale or possession of display fireworks - Interstate transportation.
- §68-1631. Minimum requirements - Additional regulation by city ordinance.
- §68-1633. Inspection and certification of Display Fireworks facilities.
- §68-1634. Sales tax on fireworks - Tax permit.
- §68-1635. Purpose - Definitions.
- §68-1636. Fireworks display - Licenses or permits.
- §68-1637. Issuance of license.
- §68-1638. Application for new license.
- §68-1639. Revocation, suspension, refusal to grant or renew license.
- §68-1640. Licensure program.
- §68-1641. Requirement of licensure to conduct fireworks displays.
- §68-1642. Storage of fireworks or pyrotechnic materials.
- §68-1643. Administration and enforcement of act.
- §68-1701. Definitions.
- §68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions.
- §68-1702. Notice to state and local taxing authorities as to contracts.
- §68-1703. Surety bond conditioned upon compliance with tax laws - Waiver.
- §68-1704. Failure to give notice or execute bond.
- §68-1705. Notice upon completion of work.
- §68-1706. Actions.
- §68-1707. Penalty.
- §68-1708. Employer identification numbers - Proof required for public project bids - Penalties.
- §68-1709. Employee misclassification - Agencies - Investigation and enforcement.
- §68-1801. Classification for taxation.
- §68-1802. Statements of gross receipts.
- §68-1803. Tax levied - Rate - Payment monthly - In lieu of other taxes.
- §68-1804. Definition of property.
- §68-1805. Statements of mileage of lines.
- §68-1806. Proceeds of tax, how applied.
- §68-1807. Liberal construction.
- §68-1901. Real estate mortgage defined.
- §68-1902. Exemption from other taxes.
- §68-1903. Exemptions prohibited.
- §68-1904. Amount of tax - Fee - Payment.
- §68-1905. Supplemental instruments or assignments of mortgages - Procedure.
- §68-1906. Mortgages for indefinite amounts - Procedure.
- §68-1907. Payment prerequisite to recording, use as evidence.
- §68-1908. Corporate mortgages - Further loans - Additional tax.
- §68-1909. Property in more than one county - Apportionment.
- §68-1910. Mortgage tax turned into school fund.
- §68-2001. Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax.
- §68-2002. Tax, when delinquent - How enforced - Tax warrant.
- §68-2003. False oath to report - Penalty.
- §68-2004. Purposes of tax.
- §68-2005. Date of application of act.
- §68-2006. Partial invalidity.
- §68-2101. Definitions.
- §68-2102. Purpose of article - Apportionment of revenue.
- §68-2103. Tax on transfer of legal ownership, use and first registration of vehicles — Credit.
- §68-2103.1. Credit for replacement of vehicles destroyed in tornadoes.
- §68-2104. Value of vehicles.
- §68-2104.1. Repealed by Laws 2000, c. 250, § 10, eff. Oct. 1, 2000, and adopted by State Question No. 691, Legislative Referendum No. 319, at election held Aug. 22, 2000.
- §68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.
- §68-2105. See the following versions:
- §68-2105v1. Exemptions.
- §68-2105v2. Exemptions.
- §68-2106. Excise tax in lieu of other taxes - Exemptions.
- §68-2108. Nonpayment of tax.
- §68-2110. Rental tax on motor vehicle rentals.
- §68-2201. Definitions.
- §68-2202. Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations.
- §68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission.
- §68-2204. Disposition of taxes collected.
- §68-2205. Statements to be filed with Oklahoma Tax Commission.
- §68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers.
- §68-2207. Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests.
- §68-2208. Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when.
- §68-2336. Renumbered as § 2385.7 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
- §68-2338. Renumbered as § 2385.9 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.
- §68-2351. Short title and effective date.
- §68-2352. Purpose of article - Distribution of revenues.
- §68-2352.1. Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998.
- §68-2353. Definitions.
- §68-2354. Optional transitional deduction.
- §68-2355. See the following versions:
- §68-2355.1. Repealed by Laws 1980, c. 68, § 1, emerg. eff. April 10, 1980.
- §68-2355.1A. Determinations by State Board of Equalization - Income tax rate changes.
- §68-2355.1B. Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review.
- §68-2355.1C. Special Committee on Soldier Relief.
- §68-2355.1D. Repealed by Laws 2014, c. 138, § 2, eff. Nov. 1, 2014.
- §68-2355.1E. Repealed by Laws 2014, c. 195, § 3.
- §68-2355.1F. Implementation of 5% top marginal rate.
- §68-2355.1G. Repealed by Laws 2017, c. 267, § 2, eff. Nov. 1, 2017.
- §68-2355.1P-1. Short title - Pass-Through Entity Tax Equity Act of 2019.
- §68-2355.1P-2. Definitions.
- §68-2355.1P-3. Purpose - Apportionment.
- §68-2355.1P-4. Calculation of tax.
- §68-2355.2. Oklahoma Taxpayer Relief Revolving Fund.
- §68-2355v1. Tax imposed - Classes of taxpayers.
- §68-2355v2. Tax imposed - Classes of taxpayers.
- §68-2357. Credits against tax.
- §68-2357.1. Solar energy system defined.
- §68-2357.1A-1. Task Force for the Study of State Tax Credits and Economic Incentives.
- §68-2357.1A-2. Transfer or allocation of tax credits - Reporting.
- §68-2357.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.
- §68-2357.4. Business credit for investment or increase in full-time Employees
- §68-2357.6. Repealed by Laws 2013, c. 363, § 4, eff. Jan. 1, 2014.
- §68-2357.7. Credit for investments in qualified venture capital companies.
- §68-2357.7A. Commission to file annual report on qualified venture capital company investment credit.
- §68-2357.8. Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system.
- §68-2357.8A. Qualified venture capital company investment credit - Recaptured credit amount - Tax increase.
- §68-2357.9. Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998.
- §68-2357.10. Oklahoma Coal Production Incentive Act - Short title.
- §68-2357.11. Tax credit.
- §68-2357.11A. Task Force for the Study of Transferable Tax Credits.
- §68-2357.12. Renumbered as § 2358.2 of this title by Laws 1986, c. 269, § 23, operative July 1, 1986.
- §68-2357.13. Repealed by Laws 2013, c. 363, § 5, eff. Jan. 1, 2014.
- §68-2357.14. Renumbered as § 2-11-301 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.15. Renumbered as § 2-11-302 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.16. Renumbered as § 2-11-303 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.17. Renumbered as § 2-11-304 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.18. Renumbered as § 2-11-305 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.19. Renumbered as § 2-11-306 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.20. Renumbered as § 2-11-307 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-2357.21. Repealed by Laws 1993, c. 145, § 362, eff. July 1, 1993 and by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.22. Credit for investments in qualified clean-burning motor fuel vehicle property or qualified electric motor vehicle property.
- §68-2357.23. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.24. Repealed by Laws 2013, c. 363, § 6, eff. Jan. 1, 2014.
- §68-2357.25. Credit for investments in agricultural processing cooperatives, ventures and marketing associations.
- §68-2357.25A. Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations.
- §68-2357.26. Repealed by Laws 2013, c. 363, § 7, eff. Jan. 1, 2014.
- §68-2357.27. Tax credits - Child care services - Definitions
- §68-2357.28. Tax credit for investment in certain enterprises.
- §68-2357.29. Repealed by Laws 2013, c. 363, § 8, eff. Jan. 1, 2014.
- §68-2357.29A. Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013.
- §68-2357.30. Repealed by Laws 2013, c. 363, § 9, eff. Jan. 1, 2014.
- §68-2357.31. Definitions - Tax credit.
- §68-2357.32. Repealed by Laws 2013, c. 363, § 10, eff. Jan. 1, 2014.
- §68-2357.32A. Electricity generated by zero-emission facilities - Tax credit.
- §68-2357.32B. Credit for manufacturers of small wind turbines.
- §68-2357.33. Repealed by Laws 2013, c. 363, § 11, eff. Jan. 1, 2014.
- §68-2357.34. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.35. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.36. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.37. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.38. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.39. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.40. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.
- §68-2357.41. Tax credit for qualified rehabilitation expenditures - Certified historic structures.
- §68-2357.42. Tax credit for investments by space transportation vehicle providers.
- §68-2357.43. State earned income tax credit.
- §68-2357.44. Repealed by Laws 2002, c. 31, § 5, emerg. eff. April 10, 2002.
- §68-2357.45. Donation to independent biomedical or cancer research institute - Tax credit.
- §68-2357.46. Tax credit for contractor expenditures for construction of certain energy efficient residential properties
- §68-2357.47. Employers - Eligible wages paid - Eligible modification expenses.
- §68-2357.51. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.52. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.53. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.54. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.55. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.56. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.57. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.58. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.
- §68-2357.59. Certain tax credits to be allowed.
- §68-2357.60. Short title.
- §68-2357.61. Definitions.
- §68-2357.61a. Moratorium on certain tax credits.
- §68-2357.62. Credit for qualified investment in qualified small business capital companies.
- §68-2357.63. Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company.
- §68-2357.63A. Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.
- §68-2357.63B. Recapture event - Tax increase due to recaptured credit amount.
- §68-2357.63C. Required records to be prepared and maintained.
- §68-2357.63D. Rules regarding determination letter procedures.
- §68-2357.63E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.
- §68-2357.64. Annual report on qualified investments and financial statements to Commission - Annual written statement to investors - Required notification to Commission - Credit reporting and report filing systems.
- §68-2357.65. Annual report to the Legislature.
- §68-2357.65A. Federally regulated investment company exemption.
- §68-2357.66. Repealed by Laws 2013, c. 363, § 13, eff. Jan. 1, 2014.
- §68-2357.67. Repealed by Laws 2013, c. 363, § 14, eff. Jan. 1, 2014.
- §68-2357.71. Short title.
- §68-2357.72. Definitions.
- §68-2357.72a. Moratorium on certain tax credits.
- §68-2357.73. Credits for investments in qualified rural small business capital companies.
- §68-2357.74. Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company.
- §68-2357.74A. Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.
- §68-2357.74B. Recapture event - Tax increase due to recaptured credit amount.
- §68-2357.74C. Required records to be prepared and maintained.
- §68-2357.74D. Rules regarding determination letter procedures.
- §68-2357.74E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.
- §68-2357.75. Reporting to Oklahoma Tax Commission.
- §68-2357.76. Annual reporting to legislature.
- §68-2357.76A. Federally regulated investment company exemption.
- §68-2357.81. Repealed by Laws 2013, c. 363, § 15, eff. Jan. 1, 2014.
- §68-2357.100. Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period.
- §68-2357.101. Credit for investment in film or music project.
- §68-2357.102. Repealed by Laws 2013, c. 363, § 16, eff. Jan. 1, 2014.
- §68-2357.103. Short title.
- §68-2357.104. Tax credit for railroad reconstruction or replacement expenditures.
- §68-2357.201. Definitions - Amount of credit.
- §68-2357.202. Definitions – Amount of credit.
- §68-2357.203. Repealed by Laws 2013, c. 79, § 1, eff. Nov. 1, 2013.
- §68-2357.204. Costs associated with qualified refinery property – Election and allocation against capital account – Definitions.
- §68-2357.205. Cost of sulfur regulation compliance – Election and allocation.
- §68-2357.206. Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions.
- §68-2357.301. Definitions.
- §68-2357.302. Credit for employee tuition reimbursement.
- §68-2357.303. Credit for compensation paid to employees.
- §68-2357.304. Credit for employees.
- §68-2357.401. Electronic fund transfer tax credit.
- §68-2357.402. Repealed by Laws 2013, c. 363, § 17, eff. Jan. 1, 2014.
- §68-2357.403. Oklahoma Affordable Housing Act.
- §68-2357.404. Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies.
- §68-2357.405. Tax credit for qualifying software or cybersecurity employees.
- §68-2357.406. Tax credit for blood donations by employees.
- §68-2358. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.
- §68-2358.1. Prisoners of war - Missing in action - Exceptions - Refunds.
- §68-2358.1A. Death of member of armed forces in combat zone - Exemptions - refunds.
- §68-2358.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.
- §68-2358.3. Repealed by Laws 2013, c. 363, § 18, eff. Jan. 1, 2014.
- §68-2358.4. Adjustment for individuals engaged in farming business.
- §68-2358.5. Interest on certain governmental obligations exempt from income tax.
- §68-2358.5-1. Deduction for fostering children.
- §68-2358.5A. Obligations issued by state and certain state agencies exempt from taxation.
- §68-2358.6. Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years.
- §68-2358.7. Tax credit – Volunteer firefighter.
- §68-2358.100. Filing of amended income tax return for 2004 or 2005.
- §68-2358.110. Qualified equity investment deduction – Tax years 2022 through 2026.
- §68-2359. Exempted organizations.
- §68-2360. Accounting periods and methods.
- §68-2361. Filings by married taxpayers - Joint returns - Relief from liability for deficiency.
- §68-2362. Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate.
- §68-2363. Partners and Partnerships.
- §68-2364. Estates, trusts and beneficiaries.
- §68-2365. Subchapter S corporations.
- §68-2366. Allocation of income and deductions.
- §68-2367. Consolidated returns.
- §68-2368. Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns.
- §68-2368.1. Check-off for donation to Oklahoma City National Memorial Foundation.
- §68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms.
- §68-2368.3. Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund.
- §68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund.
- §68-2368.4. Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund.
- §68-2368.5. Support of common schools - Donation from tax refund.
- §68-2368.6. Support of road and highway maintenance - Donation from tax refund.
- §68-2368.7. Support of Medicaid program - Donation from tax refund.
- §68-2368.8. County fairs – Donation from tax refund.
- §68-2368.9. Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund.
- §68-2368.10. Line for remittance of use tax on individual tax returns – Information in income tax form instructions.
- §68-2368.11. Retirement of Capitol dome debt - Donation from tax refund.
- §68-2368.12. Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates.
- §68-2368.13. Oklahoma Pet Overpopulation Fund – Donation from tax refund.
- §68-2368.14. Tax refund donation to Oklahoma National Guard Relief Program.
- §68-2368.15. Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund.
- §68-2368.16. Regional food bank - Donation from tax refund.
- §68-2368.17. Revenue and taxation – Y.M.C.A. Youth and Government program.
- §68-2368.18. Income tax checkoffs - Expiration.
- §68-2368.19. Folds of Honor Scholarship Program – Donation from tax refund.
- §68-2368.20. Individual income and corporate tax return – Honor Flights.
- §68-2368.21. Individual income and corporate tax return – Multiple Sclerosis Society.
- §68-2368.22. Tax donation – Domestic violence and sexual assault services.
- §68-2368.23. Tax donation – Volunteer fire departments.
- §68-2368.24. Tax donation - Oklahoma Lupus Revolving Fund.
- §68-2368.25. Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment.
- §68-2368.26. Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund.
- §68-2368.27. Donations from tax refund to Oklahoma College Savings Plan accounts.
- §68-2368.28. Donation from tax refund - Indigent Veteran Burial Revolving Fund
- §68-2368.29. Donation from tax refund - General Revenue Fund
- §68-2368.30. Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund.
- §68-2368.31. Donation from tax refund – Oklahoma AIDS Care Revolving Fund.
- §68-2368.32. Repealed by Laws 2021, c. 543, § 9, eff. Aug. 27, 2021.
- §68-2369. Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return.
- §68-2370. In lieu taxes for state, national banking associations and credit unions.
- §68-2370.1. Credit against tax imposed by Section 2370.
- §68-2370.2. Subchapter S elections.
- §68-2370.3. Repealed by Laws 2013, c. 363, § 19, eff. Jan. 1, 2014.
- §68-2372. Returns by banking institutions.
- §68-2373. Payment of refunds - Extension of time.
- §68-2374. Interest.
- §68-2375. Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension.
- §68-2376. False return - Failure to return - Prosecution - Penalty.
- §68-2377. Prosecutions for failure to file income tax return or for filing false return.
- §68-2378. Other taxes not in lieu of income tax.
- §68-2379. Taxes levied by prior laws.
- §68-2381. Applicability of act to taxable years.
- §68-2382. Invalidity clause.
- §68-2385. Specified tax return preparers – Electronic filing.
- §68-2385.1. Definitions.
- §68-2385.2. Amount to be withheld.
- §68-2385.3. Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over.
- §68-2385.4. Overpayments.
- §68-2385.5. Credit as taxes paid.
- §68-2385.6. Penalty for failure to pay over or file return - Failure to furnish statement to employee.
- §68-2385.7. Declaration of estimated tax.
- §68-2385.8. Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000.
- §68-2385.9. Payment of estimated tax.
- §68-2385.10. Refunds - Filing of return as constituting claim.
- §68-2385.11. Extensions of time for filing declarations and payment of tax.
- §68-2385.12. Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000.
- §68-2385.13. Amount of estimate - Penalty for underestimating.
- §68-2385.14. Taxes as payment on account.
- §68-2385.15. Administration.
- §68-2385.16. Deposit of payments - Refunds - Method of refunds.
- §68-2385.17. Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund.
- §68-2385.18. Procedures and remedies.
- §68-2385.19. Agreement with Treasury Secretary of United States.
- §68-2385.20. Lists of persons filing tax returns.
- §68-2385.23. Employer's surety bond.
- §68-2385.24. State, county and municipal retirement systems - Withholding.
- §68-2385.25. Definitions.
- §68-2385.26. Royalty interest owner - Withholding and deducting - Exceptions.
- §68-2385.27. Payments - Due dates - Returns
- §68-2385.28. Remitters - Fiduciary duty - Penalties.
- §68-2385.29. Pass-through entities – Definitions.
- §68-2385.30. Withholding by pass-through entities – Returns – Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld.
- §68-2385.31. Amounts withheld by pass-through entities – Fiduciary duty to state – Failure to withhold, file return, pay required amounts, or furnish statement – Liability for penalties and interest – Fine.
- §68-2385.32. Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate.
- §68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions.
- §68-2391. Short title - Oklahoma Tourism Development Act.
- §68-2392. Legislative findings and purpose.
- §68-2393. Definitions.
- §68-2394. Inducements for tourism attraction projects - Criteria - Consultant's report.
- §68-2395. Preliminary and final approval of projects.
- §68-2396. Approved projects - Agreement terms and provisions.
- §68-2397. Inducement claim forms - Sales tax credits.
- §68-2401. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2402. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2403. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404.4. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2404.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2405. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2405.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2405.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2406. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2407. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2407.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2408. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2409.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2410. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2411. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2412. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2413. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2414. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2415. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2416. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2417. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2418. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2419. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2420. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2421. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2422. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2423. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2424. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2425. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2426. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2427. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2427.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2427.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2428. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2429. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2430. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2431. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2432. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2433. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2434. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2435. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2436. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2437. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2439. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2440. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2441. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2442. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2443. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2444. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2445. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2446. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2447. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2448. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2449. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2450. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2451. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2452. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2453. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2454. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2455. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2456. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2457. Repealed by Laws 1989, c. 321, § 28.
- §68-2458. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2459. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992. Repealed by Laws 1989, c. 321, § 28. Repealed by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2460. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2461. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2462. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2462.1. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.
- §68-2463. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2463.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2464. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2465. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2466. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2467. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2468. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2469. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2470. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2471. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2472. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2473. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2474. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2475. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2476. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2477. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2478. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2479. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2479.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2480. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.4. Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement.
- §68-2481.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.6. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.8. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.9. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.10. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.11. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-2481.12. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.
- §68-2482. Renumbered as § 3001 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2483. Renumbered as § 3002 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2484. Renumbered as § 3003 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2486. Renumbered as § 3006 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2487. Renumbered as § 3007 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2488. Renumbered as § 3008 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2489. Renumbered as § 3009 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2490. Renumbered as § 3010 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2491. Renumbered as § 3011 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2492. Renumbered as § 3012 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2493. Renumbered as § 3013 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2494. Renumbered as § 3014 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2495. Renumbered as § 3015 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2496. Renumbered as § 3016 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2497. Renumbered as § 3017 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2498. Renumbered as § 3018 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2499. Renumbered as § 3019 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-2601. Power to levy and assess tax - Tax in lieu of other taxes.
- §68-2602. Application of tax.
- §68-2603. Tax levied for one year - Payable quarterly - Disposition.
- §68-2604. Failure or refusal to pay tax - Penalties.
- §68-2605. Lien for tax.
- §68-2701. Authorization to tax for purposes of municipal government - Exceptions and limitations.
- §68-2702. Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund.
- §68-2702.1. Collection of municipally imposed lodging tax.
- §68-2703. Enforcement and collection.
- §68-2704. Liens and priorities.
- §68-2705. Approval of taxing ordinance by voters.
- §68-2706. Provisions as cumulative.
- §68-2801. Short title.
- §68-2802. Definitions.
- §68-2802.1. Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules.
- §68-2802.2. Date of delivery or payment.
- §68-2803. Classification of property - Valuation of classes - Uniformity of treatment.
- §68-2804. Property subject to tax.
- §68-2805. Fees or taxes to be levied in lieu of ad valorem tax.
- §68-2806. Real property defined.
- §68-2807. Personal property defined.
- §68-2807.1. Livestock employed in support of family - Defined.
- §68-2808. Definitions - Certain property to be assessed by State Board of Equalization.
- §68-2809. Farm tractors - Subject of tax - Definition - Designation.
- §68-2810. Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997.
- §68-2811. Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions.
- §68-2812. Manufactured homes - Locus of listing and assessment - Transmission of information.
- §68-2813. Manufactured homes - Listing, assessment and payment of tax.
- §68-2814. Office of county assessor - Creation - Filling.
- §68-2815. County assessor - Oath.
- §68-2815.1. Removal of elected officials from office – Exhaustion of remedies.
- §68-2815.2. Current boundary descriptions – Maintenance and use by county assessor.
- §68-2816. Officers and personnel - Educational accreditation.
- §68-2817. Valuation and assessment of property - Fair cash value - Use value
- §68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property.
- §68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.
- §68-2817.3. Exclusion of property used for desulphurization of gasoline or diesel fuel.
- §68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises.
- §68-2819. Determination of taxable value.
- §68-2819.1. Notice of intent to decrease assessment ration – Public meetings.
- §68-2820. Visual inspection of taxable property.
- §68-2821. Physical inspection of real property - Type of information to be gathered - Recording - Cadastral maps and parcel identification system to be required and maintained - Comprehensive sales file - Office equipment.
- §68-2822. Adequate provisions to effectuate visual inspection program to be included in assessors' budgets.
- §68-2823. Cost of comprehensive visual inspection program.
- §68-2824. Special assistance in valuation of certain property.
- §68-2825. Valuation guidance and assistance.
- §68-2826. Appraisers - Valuations - Reassessment.
- §68-2827. Book, records and materials to be maintained by county assessor.
- §68-2828. Visual inspection program - Annual progress report to Legislature.
- §68-2829. Valuation of property pursuant to accepted mass appraisal methodology.
- §68-2829.1. County Assessor Fee Revolving Fund.
- §68-2830. Monitoring valuations - Noncompliance guidelines and procedure.
- §68-2831. Place of listing and assessment.
- §68-2832. Persons required to list property.
- §68-2833. Jointly owned property - Listing, assessment and taxation - Taxes as lien.
- §68-2834. Subdivided land or lot - Surveying and platting.
- §68-2835. Forms for listing and assessment of property.
- §68-2836. County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list.
- §68-2837. Corporations - Assessment.
- §68-2838. Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information.
- §68-2839. Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information.
- §68-2840. County assessor to prepare, build and maintain certain permanent records.
- §68-2841. Land list.
- §68-2842. Assessment roll - Form - Content - Adjustments - Annual report.
- §68-2843. Unlisted personal property - Discovery and assessment.
- §68-2844. Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year.
- §68-2845. Assessment of unassessed real estate.
- §68-2846. Undervalued and underassessed property - Reassessment.
- §68-2847. Property of railroads, air carriers and public service corporations - Valuation and assessment.
- §68-2848. Railroads, air carriers and public service corporations - Sworn lists or schedules.
- §68-2849. Repealed by Laws 1988, c. 258, § 7, emerg. eff. June 27, 1988.
- §68-2850. Transmission companies - Sworn lists or schedules.
- §68-2851. Pipeline companies - Sworn statement or schedule.
- §68-2851.2. Task Force on Valuation of Gas Gathering System Assets.
- §68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment – Changes.
- §68-2852. Gas, light, heat and power companies - Sworn statement.
- §68-2853. Electric light and power companies - Statement under oath.
- §68-2854. Waterworks and power companies - Sworn return.
- §68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment.
- §68-2856. Express companies - Statement under oath - Assessment.
- §68-2857. Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty.
- §68-2858. Railroad, air carrier and public service corporation - Findings as to assessment - Powers, duties and authority of Tax Commission relating to assessment - Discovery and inspection of personal property.
- §68-2859. Railroads, air carriers and public service corporations - Returns not conclusive as to value or amount of property - Duties, power and authority of State Board of Equalization.
- §68-2860. Railroads, air carriers and public service corporations - Certification of assessed valuations.
- §68-2861. County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty.
- §68-2862. County board of equalization members - Oath - Training course - Compensation.
- §68-2863. County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers.
- §68-2864. State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees.
- §68-2865. Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority.
- §68-2866. Oklahoma Tax Commission - Equalization ratio study.
- §68-2867. Abstract of assessments.
- §68-2868. Tax rolls - Preparation - Contents.
- §68-2869. Extension of tax levies on tax rolls - Delivery of tax rolls to county treasurer - Filing abstract of tax rolls - Correction of levy or tax rolls - Assessor's warrant - Receipt and acceptance of tax rolls - Collection of taxes.
- §68-2870. Destruction or loss of tax lists, rolls or abstracts.
- §68-2871. Correction or alteration of tax rolls - Board of tax rolls corrections created.
- §68-2872. Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections.
- §68-2873. Board of tax rolls corrections - Modification of valuation of property.
- §68-2874. Correction of clerical errors on tax rolls.
- §68-2875. Ad Valorem Division of Oklahoma Tax Commission – Creation - Authority and duties.
- §68-2876. Increase in valuation - Notice - Complaints and hearings.
- §68-2877. Appeal from action by county assessor to county board of equalization - Hearing procedure - Record - Time and form of appeal – Failure to appear at hearing without advance notice – Assessment of costs.
- §68-2878. Repealed by Laws 1989, c. 321, § 28.
- §68-2879. Repealed by Laws 1989, c. 321, § 28.
- §68-2880. Repealed by Laws 1989, c. 321, § 28.
- §68-2880.1. Appeal of order of county equalization board to district court - Notice of appeal - Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness of valuation.
- §68-2881. Railroads, air carriers and public service corporations - Increase of evaluation of property - Notice - Complaints and hearings - Appeals to Court of Tax Review and Supreme Court.
- §68-2882. Noncompliance with legal requirement for level and uniformity of assessments - Notice to correct assessment - Filing of complaint by county - Publication of notice of order to correct assessment - Answer - Hearing - Appeal.
- §68-2883. Appeal to Court of Tax Review of decision to correct Category 2 or Category 3 noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to Supreme Court.
- §68-2884. Payment and appeal of protested taxes.
- §68-2885. Exclusiveness of remedies - Precedence of appeals.
- §68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes.
- §68-2887. Exempt property.
- §68-2887.1. Application for exemption by charitable institutions.
- §68-2888. Homestead, rural homestead and urban homestead defined.
- §68-2889. Homesteads - Classification - Exemption from ad valorem taxation.
- §68-2890. Additional homestead exemption.
- §68-2890.1. Application for limit on fair cash value of homestead - Qualifications for limitation.
- §68-2891. Homestead exemption - Forms.
- §68-2892. Homestead exemption - Application.
- §68-2893. Homestead exemption - Approval or rejection - Notice.
- §68-2894. Homestead exemption - Review of applications by county board of equalization.
- §68-2895. Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal.
- §68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads.
- §68-2897. Homestead exemption - Laws relating to assessment of property not impaired.
- §68-2898. Rules and regulations.
- §68-2899. County assessor - Report to Tax Commission.
- §68-2899.1. Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential.
- §68-2900. Homestead exemption - Unlawful acts - Penalties.
- §68-2901. Homestead exemption - Situs of taxpayer.
- §68-2902. Manufacturing facilities – Exemption from ad valorem tax.
- §68-2902.1. Dates and activities to follow in administering Section 2902.
- §68-2902.2. Intangible personal property tax exemption - Application - Affidavit.
- §68-2902.3. Qualified aircraft manufacturers – Reimbursement of certain ad valorem taxes paid – Application – Agreement – Aircraft Manufacturer Payment Fund – False or fraudulent application, claim, etc. - Penalties.
- §68-2902.4. Repealed by Laws 2017, c. 299, § 1, eff. Jan. 1, 2018.
- §68-2902.5. Manufacturing facilities - Delay of exemption from ad valorem tax.
- §68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes.
- §68-2904. Definitions.
- §68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.
- §68-2906. Person 65 years of age or older or totally disabled person - Filing of claim.
- §68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim.
- §68-2908. Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit.
- §68-2909. Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms.
- §68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.
- §68-2911. Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims.
- §68-2912. Taxes on real estate as lien.
- §68-2913. Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes.
- §68-2914. County treasurer - Collection of taxes.
- §68-2915. Duty to pay taxes - Statement of taxes due.
- §68-2916. Mediums in which taxes payable - Tax receipts.
- §68-2917. Form of tax receipt - Furnishing list of items and rates of tax levy.
- §68-2918. Numbering tax receipts.
- §68-2919. County treasurer's entry upon payment of tax.
- §68-2920. Fraudulent tax receipt a felony.
- §68-2921. County treasurer records.
- §68-2922. Duplicate tax receipts - Duty of county clerk.
- §68-2923. Apportionment and distribution of collections.
- §68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment.
- §68-2924.1. Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section.
- §68-2925. Property sold at public sale or under court order - Collection of taxes, interest and costs.
- §68-2926. Property to be sold at public sale or under court order - Notice - Assessment.
- §68-2927. Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992.
- §68-2928. Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992.
- §68-2929. Selling personal property before taxes, interest and costs paid - Liability.
- §68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes.
- §68-2931. Removal of property from county before taxes paid.
- §68-2932. Duties of certain public officers concerning sales, levy of attachments or removal of property.
- §68-2933. Property sold or removed from county before delivery of tax rolls - Assessment.
- §68-2934. Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference.
- §68-2935. Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes.
- §68-2936. Receipt of federal in lieu payments - Apportionment and payment to political subdivisions.
- §68-2937. Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds.
- §68-2938. Basis of application for federal in lieu payments - Installments.
- §68-2939. Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations.
- §68-2940. Property acquired for public purpose - Relief from taxes.
- §68-2941. Release and extinguishment of liens.
- §68-2942. Certification after 15 years of taxes assessed not required of certain persons.
- §68-2943. Duties of officials mandatory - Neglect of duties - Penalties.
- §68-2944. Under assessment of property - Penalties.
- §68-2945. False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena.
- §68-2946. Repealed by Laws 1989, c. 321, § 28.
- §68-2946.1. Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993.
- §68-2946.2. Abolition of Ad Valorem Task Force.
- §68-2946.3. Repealed by Laws 1995, c. 246, § 10, eff. Nov. 1, 1995.
- §68-2946.4. Repealed by Laws 1999, c. 59, § 4, eff. July 1, 1999.
- §68-2947. Computer-Assisted Mass Appraisal Implementation Revolving Fund.
- §68-2947.1. Agency special account – Documentary stamp revenues.
- §68-2947.2. Apportionment of documentary stamp revenues.
- §68-2947.3. Agency special account – Deposits and balance - Distributions.
- §68-2948. Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993.
- §68-2949. Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes.
- §68-2950. Repealed by Laws 2003, c. 8, § 7, eff. July 1, 2003.
- §68-3001. Appropriation - Defined.
- §68-3002. Financial statement - Estimated needs - Publication - Filing.
- §68-3003. Revenue from nonrecurrent sources not to be included in political subdivisions estimate of probable income - Exceptions - Exclusion from minimum program income of school districts - Federal funds.
- §68-3004. Officers to report earnings, cost of maintenance and estimate of needs.
- §68-3005. Repealed by Laws 1989, c. 321, § 28.
- §68-3005.1. County excise boards - Membership - Unlawful acts - Compensation - Penalties.
- §68-3006. Meetings of county excise board - Organization - Powers and duties.
- §68-3007. Order of proceedings of county excise board.
- §68-3008. Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance.
- §68-3009. Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization.
- §68-3010. Items of appropriation - Meaning of terms.
- §68-3011. Departments operated within general fund - Special budget and cash accounts - Items of appropriation.
- §68-3012. Public hearings before excise boards.
- §68-3013. Notice of hearing - Continuing hearings - Calling officials for examination.
- §68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer.
- §68-3015. Apportionment of millage.
- §68-3016. Appropriation when estimate not submitted.
- §68-3017. Computation of appropriations - Procedure.
- §68-3018. Cash fund balance - Transfer - "Cash fund balance" defined.
- §68-3019. Certifying appropriation - Accounts - Warrants - Certificates of indebtedness.
- §68-3020. Temporary appropriations.
- §68-3021. Supplemental and additional appropriations.
- §68-3022. Municipal budgets and levies - Filing - Notice.
- §68-3023. Examination of budgets and levies by taxpayers - Filing protests.
- §68-3024. Court of Tax Review.
- §68-3025. Powers and duties of Court - Continuances.
- §68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading.
- §68-3027. Appeals - Finality of unappealed decision.
- §68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing.
- §68-3029. Mandate from Supreme Court - Correction of appropriation.
- §68-3030. Effect of protest - Refund of excess taxes.
- §68-3031. Payment and collection of taxes not affected.
- §68-3032. Warrants and debts prohibited during protest period - Exceptions.
- §68-3033. County clerk to furnish budget forms.
- §68-3034. Rainy day and capital reserve funds – Counties with excise board.
- §68-3034.1. Rainy day fund.
- §68-3034.2. Capital reserve fund.
- §68-3101. Tax lien on real property.
- §68-3102. Personal property tax lien - Notice - Entry on docket - Priority.
- §68-3103. Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement.
- §68-3104. Tax warrants.
- §68-3105. Real property to be sold for delinquent taxes and special assessments - Exemption.
- §68-3105.1. Tax liens held prior to effective date of act.
- §68-3106. Notice of delinquent taxes and special assessments.
- §68-3106.1. Renumbered as § 3127.1 of this title by Laws 1997, c. 337, § 5, eff. July 1, 1997.
- §68-3107. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3108. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3109. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3110. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3111. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3112. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3113. Redemption of real estate.
- §68-3114. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3115. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3116. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3117. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3118. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3119. Resale tax deed - Rights conveyed.
- §68-3120. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3121. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3122. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3123. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3124. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.
- §68-3125. Resale by county of unredeemed lands.
- §68-3126. Advertising expense.
- §68-3127. Notice of resale.
- §68-3127.1. Repealed by Laws 2006, c. 77, § 8, eff. July 1, 2006.
- §68-3128. Publication costs on resale, rate.
- §68-3129. Sale - Property bid off in name of county - County liability.
- §68-3130. Monies received at resale deemed collections of tax - Credit and apportionment.
- §68-3131. Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition.
- §68-3132. Form of resale tax deed.
- §68-3133. Prima facie evidence, resale tax deed as.
- §68-3134. Management of real estate purchased by county at resale.
- §68-3134.1. Dilapidated buildings acquired at resale by county - Tearing down and removal.
- §68-3135. Sale or auction of property acquired at resale by county.
- §68-3136. Report of sale by county of property acquired at resale - Recording.
- §68-3137. Resale property fund.
- §68-3138. Conditions precedent to action to restrain tax collection.
- §68-3139. Official neglect not to affect sale.
- §68-3140. Procedure to cancel deed.
- §68-3141. Limitation of action to recover land - Payment of taxes due.
- §68-3142. Tax lien subject to other state lien.
- §68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes.
- §68-3144. Quitclaim deed to land sold through error.
- §68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.
- §68-3146. Restrictions and covenants to which law applicable.
- §68-3147. Other rights surviving to grantee.
- §68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency.
- §68-3149. Attorney General - Removal of officials.
- §68-3150. Officer derelict in duty forfeits pay.
- §68-3151. County treasurer to account quarterly.
- §68-3152. Duties mandatory - Penalty for failure to perform.
- §68-3201. Imposition of tax - Definitions.
- §68-3202. Exemptions.
- §68-3203. Persons obligated to pay tax - Requisite stamps - Recording.
- §68-3204. Design and distribution of stamps - Accounting - Distribution of funds.
- §68-3205. Rules and regulations - Documentary Stamp Tax Unit.
- §68-3206. Violations - Punishments.
- §68-3301. Repealed by Laws 1991, c. 338, § 7, eff. Jan. 1, 1992.
- §68-3401. Short title.
- §68-3402. Applicability.
- §68-3403. Notices - Filing.
- §68-3404. Certification by U.S. Secretary of Treasury and other officials.
- §68-3405. Duties of filing officers - Filing certificate.
- §68-3406. Filing fee.
- §68-3407. Construction and application of act.
- §68-3501. Short title.
- §68-3502. Findings and intent of Legislature.
- §68-3503. Definitions.
- §68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information.
- §68-3505. Incentive payments - Funding source.
- §68-3506. Incentive payments - Claims - Verification - Issuance of warrants.
- §68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets.
- §68-3508. Promulgation of rules.
- §68-3600. Repealed by Laws 2002, c. 112, § 4, eff. Dec. 31, 2002.
- §68-3601. Short title.
- §68-3602. Legislative intent.
- §68-3603. Definitions.
- §68-3604. Incentive payments.
- §68-3604.1. Quarterly incentive payments for federal contractors - Application and qualifications.
- §68-3605. Quality Jobs Program Incentive Payment Fund.
- §68-3606. Filing claim to receive incentive payment - Determination - Payments.
- §68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions.
- §68-3608. Promulgation of rules.
- §68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties.
- §68-3610. Report on effect of Oklahoma Quality Jobs Program.
- §68-3611. Payroll projection.
- §68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments.
- §68-3621. Short title.
- §68-3622. Legislative intent.
- §68-3623. Definitions.
- §68-3624. See the following versions:
- §68-3624v1. Oklahoma Film Enhancement Rebate Program.
- §68-3624v2. Oklahoma Film Enhancement Rebate Program.
- §68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund.
- §68-3626. Termination of act.
- §68-3631. Short title - Filmed in Oklahoma Act of 2021.
- §68-3632. Definitions.
- §68-3633. Incentive rebate program.
- §68-3634. Conditionally prequalified rebate amount.
- §68-3635. Incentive amounts – Projects filmed in state.
- §68-3636. Incentive amounts – Post-production activity for projects filmed out of state.
- §68-3637. Qualifications for maximum incentive amounts – Projects filmed in state.
- §68-3638. End credits logo.
- §68-3639. Filmed in Oklahoma Program Revolving Fund.
- §68-3640. Eligibility for Compete with Canada Film Act.
- §68-3641. Sunset of act.
- §68-3651. Short title.
- §68-3652. Legislative findings.
- §68-3653. Definitions.
- §68-3654. Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty.
- §68-3655. Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount.
- §68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations.
- §68-3657. Quality Jobs Program Incentive Leverage Fund.
- §68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions.
- §68-3659. Remitted withholding taxes - Transfer and apportionment.
- §68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs.
- §68-3701. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3702. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3703. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3704. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3705. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3706. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3707. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3708. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3709. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3710. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3711. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3712. Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.
- §68-3801. Short title.
- §68-3802. Qualification for incentive payments - Definitions - Cost/benefit analysis.
- §68-3803. Former Military Facility Projects Fund.
- §68-3804. Filing of claim - Issuance of warrant.
- §68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions.
- §68-3806. Rulemaking.
- §68-3807. Fraud..
- §68-3808. Report on effect of Former Military Facility Development Act.
- §68-3901. Short title.
- §68-3902. Incentive payments.
- §68-3903. Definitions.
- §68-3904. Incentive payments.
- §68-3905. Quarterly reports to Commission - Quarterly incentive payments.
- §68-3906. Small Employer Quality Jobs Incentive Payment Fund.
- §68-3907. Rulemaking authority.
- §68-3908. Violations and penalties.
- §68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions.
- §68-3910. Triennial report.
- §68-3911. Short title.
- §68-3912. Legislative intent.
- §68-3913. Definitions.
- §68-3914. Incentive payments.
- §68-3915. Quarterly reports.
- §68-3916. 21st Century Quality Jobs Incentive Payment Fund.
- §68-3917. Rulemaking authority.
- §68-3918. Violations and penalties.
- §68-3919. Disqualification from receipt of credits or exemptions under other laws.
- §68-3920. 21st Century Quality Jobs Incentive Act.
- §68-4001. Repealed by Laws 2004, c. 322, § 18, eff. Dec. 1, 2004 (State Question No. 713, Legislative Referendum No. 336, adopted at election held Nov. 2, 2004).
- §68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment.
- §68-4101. Short title.
- §68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs.
- §68-4103. Definitions.
- §68-4104. Quality investment agreements – Duration – Investment – Terms.
- §68-4105. Specialized Quality Investment Payment Fund.
- §68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments.
- §68-4107. Eligibility to receive other credits or exemptions.
- §68-4108. Rules – Implementation.
- §68-4109. False or fraudulent applications and instruments – Felony – Punishment.
- §68-4201. Short title.
- §68-4202. Purpose – Legislative intent – Incentive payments.
- §68-4203. Definitions.
- §68-4204. Quality Investment Contracts – Application – Requirements – Qualifications.
- §68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment.
- §68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized.
- §68-4207. Ineligibility for certain tax credits or exemptions.
- §68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.
- §68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment.
- §68-4210. Five-year performance review – Written report.
- §68-4301. Oklahoma Quality Events Incentive Act.
- §68-4302. Legislative findings.
- §68-4303. Definitions.
- §68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission.
- §68-4305. Eligible local support.
- §68-4306. Proceeds from county or municipality sales tax.
- §68-4307. Maximum total payments.
- §68-4308. Payment of incremental sales tax revenues.
- §68-4309. Promulgation of rules.
- §68-4310. Annual report.
- §68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.
- §68-4401. Short title.
- §68-4402. Legislative findings.
- §68-4403. Definitions.
- §68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.
- §68-4405. Sales tax, distribution of revenue, applicability of act.
- §68-4406. Remission of sales tax revenues - Maintenance and development of assets.
- §68-4501. Short title - Oklahoma Remote Quality Jobs Incentive Act.
- §68-4502. Legislative intent.
- §68-4503. Definitions – Proxy establishments to provide proof of basic health benefits plans for remote workers.
- §68-4504. Incentive payments to proxy establishments.
- §68-4505. Oklahoma Remote Quality Jobs Incentive Payment Fund.
- §68-4506. Claims for incentive payments - Qualifications.
- §68-4507. Tax credits and exemptions excluded.
- §68-4508. Promulgation of rules.
- §68-4509. Violations - Penalties.
- §68-4510. Triennial report on job creation and fiscal analysis.
- §68-5001. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5002. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5003. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5004. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5005. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5006. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5006.1. Forms - Mailing address required.
- §68-5007. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5008. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5009. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-5010. Short title.
- §68-5011. Eligibility for relief - Computation - Convicted felons.
- §68-5012. Gross household income.
- §68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments.
- §68-5014. Information changes.
- §68-5015. Audit of claim - Notice - Hearing.
- §68-5016. False or fraudulent claims - Penalties.
- §68-5101. Renumbered as § 3201 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.
- §68-5102. Renumbered as § 3202 of this title by Laws 1988, c. 162, § 160, eff. January 1, 1992.
- §68-5103. Renumbered as § 3203 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.
- §68-5104. Renumbered as § 3204 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.
- §68-5105. Renumbered as § 3205 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.
- §68-5106. Renumbered as § 3206 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.
- §68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.
- §68-5302. Affixing of stamp prior to sale and registration - Amount of stamp.
- §68-5304. Purchase of stamps - Form - Distribution - Custody.
- §68-5305. Apportionment of revenue.
- §68-5306. Qualifications.
- §68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions.
- §68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.
- §68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.
- §68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation.
- §68-5501. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5502. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5503. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5504. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5505. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5506. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-5507. Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.
- §68-6001. Definitions.
- §68-6002. Levy of tax - Interest.
- §68-6003. Exemptions.
- §68-6003.1. Repealed by Laws 2009, c. 424, § 1, emerg. eff. June 1, 2009.
- §68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license.
- §68-6005. Distribution of revenues.
- §68-6006. Seizure and sale of aircraft.
- §68-6007. Rules and regulations.
- §68-6101. Assessments - Rebates.
- §68-6102. Workers' Compensation Assessment Rebate Fund.
- §68-6501. Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021.
- §68-6502. Definitions.
- §68-6503. Tax purpose.
- §68-6504. Tax on electricity used to charge or recharge electric vehicles.
- §68-6505. Disclosure of rates charged by charging station operators.
- §68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers.
- §68-6507. Tax apportionment.
- §68-6508. Registration of charging stations with Oklahoma Tax Commission.
- §68-6509. Inspections – Third-party testing – Promulgation of rules.
- §68-6510. Electric vehicle tax credit.
- §68-6511. Weight-based electric vehicle fee – Fee apportionment.
- §68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.
- §68-24100. Renumbered as § 3020 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24101. Renumbered as § 3021 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24102. Renumbered as § 3022 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24103. Renumbered as § 3023 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24104. Renumbered as § 3024 of this title by Laws 1988, c. 162, § 163, eff. January 1, 1992 and by Laws 1991, c. 249, § 3, eff. January 1, 1992.
- §68-24105. Renumbered as § 3025 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24106. Renumbered as § 3026 of this title by Laws 1988, c. 162, § 163, eff. January 1, 1992, and by Laws 1991, c. 249, § 3, eff. January 1, 1992.
- §68-24107. Renumbered as § 3027 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24108. Renumbered as § 3028 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24109. Renumbered as § 3029 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24110. Renumbered as § 3030 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24111. Renumbered as § 3031 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24112. Renumbered as § 3032 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24113. Renumbered as § 3033 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
- §68-24200. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24201. Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24202. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24203. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24204. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24205. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24206. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24207. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24208. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24209. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24210. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24211. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24212. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24213. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24214. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24215. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24216. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24217. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24218. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24219. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24220. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24227. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24228. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24229. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24230. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24231. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24232. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24233. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24237. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24302.5. Renumbered as § 3401 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.6. Renumbered as § 3402 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.7. Renumbered as § 3403 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.8. Renumbered as § 3404 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.9. Renumbered as § 3405 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.10. Renumbered as § 3406 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24302.11. Renumbered as § 3407 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
- §68-24303. Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24304. Repealed by Laws 1984, c. 295, § 6, eff. Jan. 1, 1985.
- §68-24304.1. Renumbered as § 3101 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24305. Renumbered as § 3102 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. January 1, 1992.
- §68-24306. Renumbered as § 3103 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24306.1. Renumbered as § 3104 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24311. Renumbered as § 3105 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24312. Renumbered as § 3106 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24313. Renumbered as § 3107 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24313.1. Renumbered as § 3108 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24314. Renumbered as § 3109 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24315. Renumbered as § 3110 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24316. Renumbered as § 3111 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24317. Renumbered as § 3112 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24318. Renumbered as § 3113 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24319. Renumbered as § 3114 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24320. Renumbered as § 3115 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24321. Renumbered as § 3116 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24322. Renumbered as § 3117 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24323. Renumbered as § 3118 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24323.1. Renumbered as §3119 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24324. Renumbered as § 3120 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24325. Renumbered as § 3121 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24326. Renumbered as §3122 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24327. Renumbered as § 3123 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24328. Renumbered as § 3124 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24329. Renumbered as §3125 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24330. Renumbered as § 3126 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24331. Renumbered as § 3127 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24332. Renumbered as § 3128 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24333. Renumbered as § 3129 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24334. Renumbered as § 3130 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan 1, 1992.
- §68-24335. Renumbered as § 3131 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24336. Renumbered as § 3132 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24337. Renumbered as § 3133 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24338. Renumbered as § 3134 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24339. Renumbered as § 3135 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24340. Renumbered as § 3136 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24341. Renumbered as § 3137 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24342. Renumbered as § 3138 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24343. Renumbered as § 3139 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24344. Renumbered as § 3140 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24345. Renumbered as § 3141 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24346. Renumbered as § 3142 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24347. Renumbered as § 3143 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24348. Renumbered as § 3144 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24349. Renumbered as § 3145 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24350. Renumbered as § 3146 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24351. Renumbered as § 3147 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24400. Renumbered as § 3148 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24401. Renumbered as § 3149 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24402. Renumbered as § 3150 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24403. Renumbered as § 3151 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24404. Renumbered as § 3152 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
- §68-24410. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-24411. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
- §68-50001. Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal.
- §68-50002. Lost cigarette and tobacco stamps - Refunds.
- §68-50003. Return of stamps found after refund.
- §68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing.
- §68-50005. Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.
- §68-50006. Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.
- §68-50007. Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.
- §68-50008. Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.
- §68-50009. Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.
- §68-50010. Short title.
- §68-50011. Definitions.
- §68-50012. Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007.
- §68-50013. Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007.
- §68-50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund.
- §68-50015. Oklahoma Tourism Promotion Advisory Committee.
- §68-50016. Master capital improvement plan - Submission of project list to Legislature.
- §68-53001. Renumbered as § 2-11-401 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53002. Renumbered as § 2-11-402 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53003. Renumbered as § 2-11-403 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53004. Renumbered as § 2-11-404 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53005. Renumbered as § 2-11-405 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53006. Renumbered as § 2-11-406 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53007. Renumbered as § 2-11-407 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53008. Renumbered as § 2-11-408 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53009. Renumbered as § 2-11-409 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-53010. Renumbered as § 2-11-410 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.
- §68-54001. Short title.
- §68-54002. Definitions.
- §68-54003. Purchaser primarily engaged in computer services and data processing or research and development - Sales and use tax exemption.
- §68-54004. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes.
- §68-54005. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes.
- §68-54006. Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014.
- §68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider.
- §68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption.
- §68-55003. Judgment limiting or impairing federal act – Invalidity of act.
- §68-55004. When act applies relating to tax liabilities.
- §68-55005. Facilitating Business Rapid Response to State Declared Disasters Act of 2015.
Disclaimer: These codes may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.