Okla. Stat. tit. 68, § 68-2352 — OK Code / Title 68 / Section 68-2352
Purpose of article - Distribution of revenues
Status: in_force

It is hereby declared to be the purpose of Section 2351 et seq.

of this title to provide revenue for general governmental functions

of state government; and, for that purpose and to that end, it is

expressly declared that the revenue derived herefrom and penalties

and interest thereon, subject to the apportionment requirements for

the Rebuilding Oklahoma Access and Driver Safety Fund, the Oklahoma

Tourism and Passenger Rail Revolving Fund, the Public Transit

Revolving Fund and the Education Reform Revolving Fund to be derived

from income tax revenue that would otherwise be apportioned to the

General Revenue Fund as provided by Section 1521 of Title 69 of the

Oklahoma Statutes, subject to the apportionment requirements for the

Oklahoma Tax Commission and Office of Management and Enterprise

Services Joint Computer Enhancement Fund provided by Section 265 of

this title, and subject to the apportionment requirements for the

Oklahoma State Capitol Building Repair and Restoration Fund provided

by Section 19 of Title 73 of the Oklahoma Statutes, shall be

distributed as follows:

1. For the fiscal year beginning July 1, 2002, the first Five

Million Eight Hundred Thousand Dollars ($5,800,000.00) of revenue

derived pursuant to the provisions of subsections A, B and E of

Section 2355 of this title shall be apportioned to the Education

Reform Revolving Fund. The remainder of such revenue for the fiscal

year beginning July 1, 2002, and all such revenue for each fiscal

year thereafter shall be apportioned monthly as follows:

a. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the General

Revenue Fund of the state for such fiscal year for the

support of the state government to be paid out only

pursuant to appropriation by the Legislature:

Fiscal Year Amount

FY 2003 and FY 2004 87.12%

FY 2005 86.91%

FY 2006 86.66%

FY 2007 86.16%

FY 2008 through FY 2022 85.66%

FY 2023 through FY 2027 85.41%

FY 2028 and each fiscal year thereafter 85.66%

Of the funds apportioned to the General Revenue Fund

pursuant to this subparagraph, until the expiration of

the Filmed in Oklahoma Act of 2021 as provided in

Section 11 of this act, Thirty Million Dollars

($30,000,000.00) shall be transferred to the Oklahoma

Tax Commission for deposit in the Filmed in Oklahoma

Program Revolving Fund,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 736

b. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the Education

Reform Revolving Fund of the State Department of

Education:

(1) for FY 2003 through FY 2020, eight and thirty-

four one-hundredths percent (8.34%),

(2) for FY 2021:

(a) for the month beginning July 1, 2020,

through the month ending August 31, 2020,

eight and thirty-four one-hundredths percent

(8.34%), and

(b) for the month beginning September 1, 2020,

through the month ending June 30, 2021, nine

and eighty-four one-hundredths percent

(9.84%),

(3) for FY 2022 and each fiscal year thereafter,

eight and thirty-four one-hundredths percent

(8.34%) shall be paid to the State Treasurer to

be placed to the credit of the Education Reform

Revolving Fund,

c. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the Teachers'

Retirement System Dedicated Revenue Revolving Fund:

Fiscal Year Amount

FY 2003 and FY 2004 3.54%

FY 2005 3.75%

FY 2006 4.0%

FY 2007 4.5%

FY 2008 through FY 2020 5.0%

FY 2021:

(1) for the month beginning

July 1, 2020, through

the month ending August

31, 2020 5.0%

(2) for the month beginning

September 1, 2020,

through the month ending

June 30, 2021 3.5%

FY 2022 5.0%

FY 2023 through FY 2027 5.25%

FY 2028 and each fiscal

year thereafter 5.0%

d. for FY 2003 and each fiscal year thereafter, one

percent (1%) shall be placed to the credit of the Ad

Valorem Reimbursement Fund;

2. Beginning July 1, 2003, for any period of time as certified

by the Oklahoma Development Finance Authority and the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 737

Department of Commerce to be necessary for the repayment of

obligations issued by the Oklahoma Development Finance Authority

pursuant to Section 3654 of this title if the other sources of

revenue paid to or apportioned to the Quality Jobs Program Incentive

Leverage Fund are not adequate including the proceeds from payment

pursuant to the guaranty required by subsection M of Section 3654 of

this title, an amount certified by the Oklahoma Development Finance

Authority to the Oklahoma Tax Commission shall be apportioned to the

Quality Jobs Program Incentive Leverage Fund before any other

apportionments are made as otherwise authorized by this paragraph.

The Oklahoma Development Finance Authority shall certify to the

Oklahoma Tax Commission the time as of which the revenue authorized

for apportionment pursuant to this paragraph is no longer required.

After the certification, the revenue derived from the income tax

shall be apportioned in the manner otherwise provided by this

section. Except as otherwise provided by this paragraph, for the

fiscal year beginning July 1, 2002, the first Forty-one Million One

Hundred Ninety Thousand Eight Hundred Dollars ($41,190,800.00) of

revenue derived pursuant to the provisions of subsections D and E of

Section 2355 of this title shall be apportioned to the Education

Reform Revolving Fund. The remainder of such revenue for the fiscal

year beginning July 1, 2002, and all such revenue for each fiscal

year thereafter, subject to the apportionment requirements for the

Oklahoma Tax Commission and Office of Management and Enterprise

Services Joint Computer Enhancement Fund provided by Section 265 of

this title, shall be apportioned monthly as follows:

a. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the General

Revenue Fund of the state for such fiscal year for the

support of the state government to be paid out only

pursuant to appropriation by the Legislature:

Fiscal Year Amount

FY 2003 and FY 2004 78.96%

FY 2005 78.75%

FY 2006 78.50%

FY 2007 78.0%

(1) (a) FY 2018 through FY 2022

until the apportionment to

the General Revenue Fund

equals the moving five-

year average amount for

corporate income tax as

prescribed by paragraph 3

of this section 77.50%

(b) FY 2023 through FY 2027

until the apportionment to

the General Revenue Fund

Oklahoma Statutes - Title 68. Revenue and Taxation Page 738

equals the moving five-

year average amount for

corporate income tax as

prescribed by paragraph 3

of this section 77.25%

(c) FY 2028 and each fiscal

year thereafter until the

apportionment to the

General Revenue Fund

equals the moving five-

year average amount for

corporate income tax as

prescribed by paragraph 3

of this section 77.50%

(2) there shall be apportioned from the tax levy

imposed on corporate income tax to the Revenue

Stabilization Fund created by Section 34.102 of

Title 62 of the Oklahoma Statutes, or to the

Constitutional Reserve Fund, as provided by

Section 34.102 of Title 62 of the Oklahoma

Statutes, the amount of revenue, if any, which

exceeds the moving five-year average amount as

defined pursuant to paragraph 3 of this section,

b. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the Education

Reform Revolving Fund of the State Department of

Education:

(1) for FY 2003 through FY 2020, sixteen and five-

tenths percent (16.5%),

(2) for FY 2021:

(a) for the month beginning July 1, 2020,

through the month ending August 31, 2020,

sixteen and five-tenths percent (16.5%), and

(b) for the month beginning September 1, 2020,

through the month ending June 30, 2021,

eighteen percent (18%),

(3) for FY 2022, and each fiscal year thereafter,

sixteen and five-tenths percent (16.5%),

c. the following amounts shall be paid to the State

Treasurer to be placed to the credit of the Teachers'

Retirement System Dedicated Revenue Revolving Fund:

Fiscal Year Amount

FY 2003 and FY 2004 3.54%

FY 2005 3.75%

FY 2006 4.0%

FY 2007 4.5%

FY 2008 through FY 2020 5.0%

Oklahoma Statutes - Title 68. Revenue and Taxation Page 739

FY 2021:

(1) for the month beginning

July 1, 2020, through

the month ending August

31, 2020 5.0%

(2) for the month beginning

September 1, 2020,

through the month ending

June 30, 2021 3.5%

FY 2022 5.0%

FY 2023 through FY 2027 5.25%

FY 2028 and each fiscal

year thereafter 5.0%

d. for FY 2003 and each fiscal year thereafter, one

percent (1%) shall be placed to the credit of the Ad

Valorem Reimbursement Fund; and

3. "Moving five-year average for corporate income tax" means,

for purposes of the apportionments prescribed by this section, the

amount of income tax on corporations, as determined by the State

Board of Equalization in the manner prescribed by Section 34.103 of

Title 62 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-231 — OK Code / Title 68 / Section 68-231
Warrant for sale of property to pay delinquent taxes,
Status: in_force

interest and penalties - Recording and indexing - Lien status -

Execution - Costs and expenses.

A. If any tax, imposed or levied by any state tax law, or any

portion of such tax, is not paid before the same becomes delinquent,

the Oklahoma Tax Commission may immediately issue a warrant under

its official seal. A tax warrant directed to the sheriff of any

county of the state shall command the sheriff to levy upon and sell

without any appraisement or valuation any real or personal property

Oklahoma Statutes - Title 68. Revenue and Taxation Page 109

of the taxpayer found within the county for the payment of the

delinquent tax, interest and penalties, and the cost of executing

the warrant, and to return such warrant to the Tax Commission, and

to pay to it any monies collected by virtue thereof, by a time to be

therein specified, not more than sixty (60) days from the date of

the warrant.

B. The Tax Commission shall, immediately upon issuance of the

warrant, file with the county clerk of the county for which the

warrant was issued a copy thereof, and thereupon the county clerk

shall record and index such warrant in the same manner as judgments

using the name of the taxpayer named in the warrant, a short name

for the tax, the amount of the tax or portion thereof, and interest

and penalties for which the warrant was issued, and the date and

time when such copy was filed. The Tax Commission shall file the

warrant in the appropriate office of the county clerk by electronic

means. The filing of the warrant in the office of the county clerk

of the county, shall constitute and be evidence and notice of the

state's lien upon any interest in any real property of the taxpayer

against whom such warrant is issued, until such tax, penalty and

interest accruing thereon is paid. Such lien shall be in addition

to any and all other liens existing in favor of the state to secure

the payment of the unpaid tax, penalty, interest and costs, and such

lien shall be paramount and superior to all other liens of

whatsoever kind or character, attaching to any of said property

subsequent to the date and time of such filing and shall be in

addition to any lien provided by Section 234 of this title. The Tax

Commission shall, immediately upon issuance of the warrant, mail, by

regular mail, a copy of the warrant to the last-known address of the

delinquent taxpayer. Such lien is hereby released and extinguished

upon the payment of such tax, penalty, interest and costs, or,

except as otherwise provided herein, upon the expiration of ten (10)

years after the date upon which the warrant was filed with the

county clerk; provided, the Tax Commission may, prior to the release

and extinguishment of such lien, refile the warrant in the office of

the county clerk. A warrant so refiled shall continue the lien

until payment of the tax, penalty, interest and costs, or upon the

expiration of ten (10) years after the date upon which the warrant

was refiled and indexed by the county clerk. All active liens

evidenced by a warrant filed with a county clerk's office prior to

November 1, 1989, shall be released and extinguished if the warrant

is not refiled prior to November 1, 2001.

C. Except as otherwise provided in subsection D of this

section, the Tax Commission shall forward the filed warrant to the

sheriff of the county in which the warrant was filed. Upon receipt

of the warrant, such sheriff shall thereupon proceed to execute the

tax warrant in the same manner prescribed by law for executions

against property upon judgment of a court of record; and such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 110

sheriff shall execute and deliver to the purchaser a bill of sale or

deed, as the case may be.

D. The Tax Commission shall not direct or forward to the

sheriff of any county any tax warrant issued pursuant to collection

by the Tax Commission. The Tax Commission shall promulgate rules

pertaining to tax warrants issued under this section.

E. The Tax Commission may levy upon and sell without any

appraisement or valuation any real or personal property of any

taxpayer identified by a filed tax warrant. The Tax Commission may

execute the tax warrant in the same manner prescribed by law for

executions against property upon judgment of a court of record and

may execute and deliver to the purchaser a bill of sale or deed, as

the case may be.

F. Any purchaser, other than the State of Oklahoma, shall be

entitled, upon application to the court having jurisdiction of the

property, to have confirmation, the procedure for which shall be the

same as is now provided for the confirmation of a sale of property

under execution, of such sale prior to the issuance of a bill of

sale or deed. The State of Oklahoma shall be authorized to make

bids at any such sale to the amount of tax, penalty and costs

accrued. In the event such bid is successful, the sheriff shall

issue proper muniment of title to the Tax Commission which shall

hold such title for the use and benefit of the State of Oklahoma;

and any taxpayer, or transferee of such taxpayer, shall have the

right, at any time within one (1) year from the date of such sale,

to redeem such property, upon the payment of all taxes, penalties

and costs accrued to the date of redemption. Such applicant shall

not be entitled to a credit upon such taxes, penalties and costs, by

reason of revenue that might have accrued to the State of Oklahoma

or other purchaser under sale, prior to such redemption. After the

expiration of the period of redemption herein provided, the Tax

Commission acting for the State of Oklahoma may sell such property

at public auction, upon giving thirty (30) days' notice, published

in a newspaper of general circulation in the county where such

property is located, to the highest and best bidder for cash; and

upon a sale had thereof, or when a redemption is made, the Tax

Commission, for and on behalf of the State of Oklahoma, shall issue

its bill of sale or quit claim deed, as the case may be, to the

successful bidder or to the redemptioner. Such muniment of title

shall be executed by the Tax Commission, and attested by its

secretary, with the seal of the Tax Commission affixed. The sheriff

shall be entitled to the same fee for services in executing the

warrant, as the sheriff would be entitled to receive if he or she

were executing an execution issued by the court clerk of the county

upon a judgment of a court of record.

G. If any sheriff shall refuse or neglect to levy upon and sell

any real or personal property of any taxpayer as directed by any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 111

warrant issued by the Tax Commission, or shall refuse or neglect, on

demand, to pay over to the Tax Commission, its agents or attorneys,

all monies collected or received under any warrant issued by the Tax

Commission, at any time after collecting or receiving the same, such

sheriff or other officer shall, upon motion of the Tax Commission in

court, and after thirty (30) days' notice thereof, in writing, be

amerced in the amount for which any such warrant was issued by the

Tax Commission, together with all penalties and costs and with an

additional penalty of ten percent (10%) thereon, to and for the use

of the State of Oklahoma. Every surety of any sheriff or officer

shall be made a party to the judgment rendered as aforesaid against

the sheriff or other officer.

H. The Tax Commission may expend funds from the Oklahoma Tax

Commission Fund in the State Treasury to reimburse the sheriff for

travel and administrative costs actually and necessarily incurred

while performing duties required by this section. Such costs shall

be assessed against the delinquent taxpayer, shall be added to the

amount necessary to satisfy the tax warrant, and upon collection

thereof shall be deposited in the Oklahoma Tax Commission Fund.

I. A tax warrant issued and filed under authority of this

section shall:

1. Constitute and be evidence and notice of the state's lien

upon real property; and

2. Not be subject to the provisions of any dormancy statute

which would limit the enforceability, effect or operation of the

lien, except as otherwise provided in this section.

J. After July 1, 1993, the Tax Commission shall not issue any

certificates of indebtedness pursuant to the provisions of Section

230 of this title.

K. When a tax warrant has been issued and filed as provided in

this section, the Tax Commission shall have all of the remedies and

may take all of the proceedings thereon for the collection thereof

which may be had or taken upon a judgment of the district court.
Okla. Stat. tit. 68, § 68-2484 — OK Code / Title 68 / Section 68-2484
Renumbered as § 3003 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-2358.110 — OK Code / Title 68 / Section 68-2358.110
Qualified equity investment deduction – Tax years
Status: in_force

2022 through 2026.

A. As used in this section:

1. "Accredited investor" means a person or entity as defined

pursuant to Section 230.501 of Title 17 of the Code of Federal

Regulations;

2. "Eligible Oklahoma business venture" means a lawful business

entity that is determined by the Oklahoma Center for the Advancement

of Science and Technology (OCAST) for receipt of an equity

investment by an eligible Oklahoma venture capital company. In

determining whether an investment is a qualified equity investment,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 923

OCAST shall consider the potential impact the investment would have

on the local and state economy and shall consider the following

factors:

a. the primary location of the entity,

b. the number of employees located or to be located in

this state,

c. state and local revenues generated from the

investment,

d. the economic benefits to the state,

e. the type and amount of the investment,

f. the current capitalization level and strategy, and

g. the industry classification of the entity;

3. "Eligible Oklahoma venture capital company" means a lawfully

recognized business entity the primary business purpose of which is

to accumulate funds for making investments in lawful for profit

business entities and which is organized in any of the following

forms:

a. general partnership,

b. limited partnership,

c. limited liability partnership,

d. limited liability company,

e. corporation, or

f. other lawfully recognized business entity;

4. "Lawful business entity" means the following:

a. a person,

b. a general partnership,

c. a limited partnership,

d. a limited liability partnership,

e. a limited liability company, or

f. a corporation; and

5. "Qualified equity investment" means a transfer of cash or

its equivalent by an accredited investor to an eligible Oklahoma

venture capital company and for purposes of the deduction authorized

by this section in an amount not in excess of Twenty-five Million

Dollars ($25,000,000.00) by an accredited investor during a taxable

year.

B. For tax years 2022 through 2026, there shall be allowed a

deduction from Oklahoma taxable income or Oklahoma adjusted gross

income as determined pursuant to Section 2358 of this title equal to

the amount of qualified equity investment in an eligible Oklahoma

venture capital entity made by an accredited investor.

C. The maximum amount of qualified equity investment made by an

accredited investor for purposes of the deduction authorized by this

section shall not exceed Twenty-five Million Dollars

($25,000,000.00) for any taxable year of the investor.

D. Any qualified equity investment made for purposes of the

deduction authorized by this section shall be documented by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 924

issuance of shares of stock, membership interest or other evidence

of the equity interest acquired by the accredited investor. Such

evidence may take the form of physical shares or the electronic

equivalent of physical shares.

E. Records of the equity interest acquired by an accredited

investor shall be maintained by the accredited investor and the

eligible Oklahoma venture capital company for a period of at least

five (5) years from the date the equity investment is made by an

accredited investor.

F. A qualified equity investment made by an accredited investor

for purposes of the deduction authorized by this section shall not

be returned by the eligible Oklahoma venture capital company to the

accredited investor, if the accredited investor is a natural person,

or to any person related to such natural person within the third

degree of consanguinity or affinity, for a period of three (3) years

from the date of the qualified equity investment unless the return

is in the form of a dividend or other payment agreed to prior to or

simultaneously with the equity investment transfer from the

accredited investor to the eligible Oklahoma venture capital company

and only if the return of some part of the qualified equity

investment is based on the financial performance of either the

eligible Oklahoma venture capital company or the financial

performance of one or more for profit business entities in which the

accumulated equity funds of the eligible Oklahoma venture capital

company are further invested or both such measures of financial

performance.

G. A qualified equity investment made by an accredited investor

for purposes of the deduction authorized by this section shall not

be returned by the eligible Oklahoma venture capital company to the

accredited investor if the accredited investor is a lawful business

entity, or to any entity which owns fifty-one percent (51%) or more

of the voting equity interest of the accredited investor or to any

lawful business entity with respect to which the accredited investor

owns fifty-one percent (51%) or more of the voting equity interest,

within a period of five (5) years from the date of the equity

investment unless the return is in the form of a dividend or other

payment agreed to prior to or simultaneously with the equity

investment transfer from the accredited investor to the eligible

Oklahoma venture capital company and only if the return of some part

of the qualified equity investment is based on the financial

performance of either the eligible Oklahoma venture capital company

or the financial performance of one or more for profit business

entities in which the accumulated equity funds of the eligible

Oklahoma venture capital company are further invested or both such

measures of financial performance.

H. The deduction authorized by the provisions of this section

shall not be used to reduce the Oklahoma taxable income amount or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 925

the Oklahoma adjusted gross income amount to less than zero (0).

There shall not be any carryover with respect to a deduction

authorized by the provisions of this section.

I. If the Oklahoma Tax Commission determines, either from

information accompanying any applicable income tax return or

schedule, form or supporting documentation filed in order to claim

the deduction authorized by this section, that the requirements of

this section were not fulfilled, the Oklahoma Tax Commission shall

notify the taxpayer claiming the deduction that the deduction has

been disallowed and the income tax liability for the taxpayer shall

be recalculated. The taxpayer shall retain all rights authorized

pursuant to the provisions of the Uniform Tax Procedure Code and the

Oklahoma Income Tax Code in order to contest the disallowance of

part or all of such deductions.

J. OCAST may promulgate rules to enforce the provisions of this

act. OCAST shall annually publish a report on the program created

in this section.
Okla. Stat. tit. 68, § 68-6504 — OK Code / Title 68 / Section 68-6504
Tax on electricity used to charge or recharge electric
Status: in_force

vehicles.

A. There is hereby imposed a tax of three cents ($0.03) per

kilowatt hour or its equivalent, as determined by the Oklahoma

Corporation Commission, on the electric current used to charge or

recharge the battery or batteries of an electric vehicle. The tax

shall be levied beginning January 1, 2024.

B. The amount of tax prescribed or authorized by this section

shall not include any fees or charges associated with the method for

payment for the charging service, but shall be based only upon the

rate of tax and the electricity transferred during the charging

process.

C. The tax imposed pursuant to this section shall not be

applicable to electric vehicles charged at a private residence at

which the owner or occupant of the residence uses electric power

paid for by the owner or occupant of the residence which is supplied

to the residence by a regulated public utility, an electric

cooperative or other wholesale level of electric supply, whether or

not supplemented by electric power produced by the owner or occupant

using solar energy or other methods to provide electric power to the

residence.

D. The tax imposed pursuant to this section shall not be

applicable to electric vehicles charged at charging stations with a

charging capacity of less than fifty (50) kilowatts and charging

stations that do not require payment for use.

E. In order to determine an equivalent measurement as required

in subsection A of this section, the Oklahoma Corporation Commission

shall promulgate rules that allow businesses, based on the average

cost that such business charged customers at the business’s charging

stations in the preceding year, to charge the tax on a statewide

percentage basis equivalent to the amount of tax that would

otherwise have been charged had the rate provided in subsection A of

this section been applied in the preceding year. The percentage

basis equivalent shall be recalculated annually through an

administrative process outlined in Oklahoma Corporation Commission

rules. Parties who wish to challenge the administrative calculation

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1528

shall follow the process outlined in Commission rules. Businesses

with multiple charging station locations in the state shall be

authorized to utilize the same percentage basis equivalent at all

such locations. The Oklahoma Corporation Commission shall provide

the calculation, once deemed final by rule, to the Oklahoma Tax

Commission for collection from businesses.
Okla. Stat. tit. 68, § 68-3018 — OK Code / Title 68 / Section 68-3018
Cash fund balance - Transfer - "Cash fund balance"
Status: reserved

defined.

If and when an actual cash fund balance shall accrue in any fund

for any prior fiscal year, such fund balance shall forthwith be

transferred to the same fund for the fiscal year next succeeding the

year for which the taxes were originally levied, and shall be used

to pay any warrants and interest thereon which may be outstanding

and unpaid for such year. After all warrants and interest on such

warrants for such year have been paid or reserved for, the fund

balance, if any, shall forthwith be transferred to the next

succeeding year for the same purpose. This procedure shall be

followed for each succeeding fiscal year until all warrants issued

prior to the current fiscal year are paid or reserved for, and then

any cash fund balance remaining shall accrue and be transferred to

the current fiscal year, to be used to pay any legal warrant and

interest charges of such year. The term "actual cash fund balance",

as used herein, is hereby defined to mean an excess of actual cash

actually on hand over and above all legal obligations. Taxes in

process of collection shall not be considered in determining the

actual cash fund balance for any fund for any fiscal year or years.
Okla. Stat. tit. 68, § 68-3129 — OK Code / Title 68 / Section 68-3129
Sale - Property bid off in name of county - County
Status: in_force

liability.

A. On the day real estate is advertised for resale, the county

treasurer shall offer same for sale at the office of the county

treasurer between the hours of eight a.m. and five p.m., the exact

hours of each sale to be determined by the local county treasurer,

and continue the sale thereafter from day to day between such hours

until all of the real estate is sold and is concluded by the

treasurer. The real estate shall be sold at public auction to the

highest bidder for cash or certified funds. Online auctions may

accept online payments.

B. The county treasurer may choose to hold the June resale

through an online auction instead of the in-person process as

prescribed in subsection A of this section. Such online auctions

shall occur during regular business hours and shall follow all other

requirements of the resale auction until all of the real estate is

sold and is concluded by the treasurer. The county treasurer may

select a firm to conduct the online auction with the cost of the

online auctioneer to be added to the sale of each property.

C. All property must be sold for a sum not less than two-thirds

(2/3) of the assessed value of such real estate as fixed for the

current fiscal year, or for the total amount of taxes, penalties,

interest and costs due on such property, whichever is the lesser.

Notwithstanding, there shall be a reserve minimum bid placed in an

amount covering all taxes, abatement costs, penalties, interest,

costs due to a municipality if the right to exercise the reserve

minimum bid is noticed to the county treasurer. With the exception

of nuisance property, if there is no bid equal to or greater than

the sum so required, the county treasurer shall bid off the same in

the name of the county. However, the property must be bid off in

the name of the municipality if demand is made in writing by a

municipality which has outstanding liens upon the property. In

cases of nuisance property, the county treasurer shall have

discretion to not bid off the property in the name of the county and

instead allow the property to remain under its current ownership,

unless demand is made in writing by a municipality which has

outstanding liens upon the property. "Nuisance property" shall be

defined as property that is deemed unmarketable or unusable due to

the existence of liens in excess of the property's fair market value

as shown by the county assessor's office or due to environmental

problems or conditions that exist on the property that would cost

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1334

more to remedy than the fair market value of the property as shown

by the county assessor's office, or property in which abatement

liens have been placed upon the property by a municipality in excess

of twenty-five percent (25%) of the property's fair market value as

shown by the county assessor's office. Greenbelts, common areas,

easements, retention ponds and detention ponds may also be

considered nuisance property if transference of ownership to either

the county or a third party would cause a hardship to the

neighborhood or subdivision these areas were meant to serve or to

the county or third party. The county treasurer shall make the

determination, in conjunction with review and approval of the board

of county commissioners, upon consideration of the above factors, as

to whether or not property constitutes nuisance property. The said

nuisance property determination may be made at any time during the

year, including before or immediately after the June resale. In the

case of a nuisance property that has liens from a city or town, if a

minimum bid is not made, the city or town shall be credited a bid on

the property equal to the amount of the lien of the city or town if

its intention to do so is made known to the county treasurer prior

to the sale or at the sale. In the case of a nuisance property with

liens from a city or town, if a minimum bid is not made, the

nuisance property shall be bid off in the name of the city or town

if its intention to do so is made known to the county treasurer

prior to the sale or at the sale. All property bid off in the name

of the county shall be for the amount of all taxes, penalties,

interest and costs due thereon, and the county treasurer shall issue

a deed therefor to the board of county commissioners for the use and

benefit of the county. All nuisance property bid off in the name of

the city or town shall be for the amount of any municipal liens due

thereon, and the county treasurer shall issue a deed therefor to the

city or town for the use and benefit of the city or town.

D. The county treasurers shall provide to the Oklahoma Health

Care Authority (OHCA) a list of properties that will be sold at tax

resales in their respective counties. Using the information

provided, the OHCA shall produce a list for each county of

properties on which the OHCA has liens. The county treasurers shall

make the list of properties with the OHCA liens available to

potential buyers at the tax resales. The OHCA shall file a release

of the liens on properties that fit the definition of blighted

properties, as defined in Section 38-101 of Title 11 of the Oklahoma

Statutes, in the county records of the county where the property is

located upon request of that county's treasurer. The filing of the

lien release shall not extinguish the debt owed to the OHCA which

may be enforced through any legal means available to the OHCA.

E. The county shall not be liable to the state or any taxing

district thereof for any part of the amount for which any property

may be sold to such county. All property bid off in the name of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1335

county shall be exempt from ad valorem taxation as long as title is

held for the county.

F. 1. The county shall not be civilly liable for any

environmental problems or conditions on any property which existed

on the property prior to the county's involuntary ownership of the

property pursuant to this section, or which may result from such

environmental problems or conditions on the property. During the

period of the county's involuntary ownership of the property, the

person or persons who would be legally liable for the environmental

problems or conditions on the property but for the county's

ownership shall continue to be liable for such environmental

problems or conditions.

2. In addition, the county shall not be subject to civil

liability with regard to any actions taken by the county to

remediate any problems or conditions on the property resulting from

the environmental problems or conditions if the remedial action is

not performed in a reckless or negligent manner.
Okla. Stat. tit. 68, § 68-500.37 — OK Code / Title 68 / Section 68-500.37
Supplier reports
Status: in_force

A. For the purpose of determining the amount of precollected

motor fuel tax due, every supplier shall file with the Commission,

on forms prescribed and furnished by the Commission, a verified

statement. The Commission may require the reporting of any

information reasonably necessary to determine the amount of

precollected motor fuel tax due.

B. The reports required by this section shall be filed with

respect to information for the preceding calendar month on or before

the twenty-seventh day of the current month.

C. The supplier report required by this section shall include

the following information with respect to billed gallons of motor

fuel, for all products in the aggregate provided the supplier shall

identify if billed gallon is net or gross:

1. Removal of gallons of motor fuel by the reporting supplier

from the bulk transfer/terminal system in this state as to which the

tax imposed by this act has been precollected or accrued by the

reporting supplier;

2. Removal of gallons of diesel fuel or heating oil from

terminals in this state by the reporting supplier, tax exempt, as to

which dye has been added in accordance with paragraph 16 of Section

10 of this act;

3. Removal of gallons of motor fuel from terminals in this

state by the reporting supplier, tax exempt, for export from this

state by that supplier, sorted by state of destination;

4. Removal of gallons of motor fuel from terminals in this

state by the reporting supplier, tax exempt, for sale to licensed

exporters, sorted by state of destination;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 297

5. Removal of gallons of motor fuel from terminals within this

state for sale by the reporting supplier directly to the United

States government or any agency or instrumentality thereof;

6. Removal of gallons of motor fuel from terminals within this

state for sale by the reporting supplier directly to consumers other

than the federal government, or any agencies and instrumentalities

thereof, for any other exempt use for which the consumers have

properly assigned refund claims to the ultimate vendor and each

distributor in the chain including the reporting supplier;

7. Total removals in this state;

8. Removal of gallons of motor fuel from a terminal in another

state by the reporting supplier, for sale to a licensed importer,

tax exempt, for import into this state by that licensed importer;

9. Removal of gallons of motor fuel from a terminal in another

state by the reporting supplier for import other than by bulk

transfer by that supplier into this state, or for sale by the

reporting supplier to a person for import into this state by that

person, and in either case, as to which the tax in this state was

accrued by the reporting supplier at the time of removal from the

out-of-state terminal;

10. Removal of gallons of diesel fuel or heating oil from a

terminal in another state by the reporting supplier, for import or

for sale for import into this state, as to which dye has been added

in accordance with paragraph 16 of Section 10 of this act;

11. Total removals from out-of-state terminals with this state as

the state of destination;

12. Corrections made by the supplier pursuant to Section 17 of this

act for changes in destination state which affect the tax liability

of the supplier or the customer of the supplier to this state; and

13. Such other information which the Commission in its discretion

determines is reasonably required to determine tax liability under

this act.

D. Every licensed supplier or permissive supplier shall

separately disclose and identify, in a written statement to the

Commission with the supplier or permissive supplier report, any

removal and sale from the bulk transfer/terminal system in another

state by that supplier to a person other than a licensed supplier,

permissive supplier or importer of gallons of motor fuel, other than

diesel fuel dyed in accordance with paragraph 16 of Section 10 of

this act, and which gallons are destined for this state, as shown by

the terminal-issued shipping paper, and as to which gallons the tax

imposed by this act has not been collected or accrued by the

supplier upon the removal. Any person who knowingly violates or

knowingly aids or abets another to violate this provision shall be

guilty of a misdemeanor and shall, upon conviction, be fined not

more than One Thousand Dollars ($1,000.00), or shall be sentenced to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 298

a term of not more than one (1) year in the county jail, or both

such fine and imprisonment.

E. Each supplier shall separately identify each sale of K-1

kerosene, other than dyed diesel fuel, sold free of tax in

accordance with reporting requirements established by the

Commission.
Okla. Stat. tit. 68, § 68-2934 — OK Code / Title 68 / Section 68-2934
Reduction in assessed valuation due to illegality or
Status: in_force

voidness - Reentry of valuation and payment of difference.

A. Wherever the assessed valuation of real estate has been

heretofore, or may hereafter be, purportedly reduced by any

unconstitutional, illegal or unauthorized action or order of any

court, board, commission or officer under circumstances such that

the purported reduction in assessed valuation was or is void and the

ad valorem taxes paid upon such purported reduced valuation, the

county treasurer of the county in which such land is situated, upon

request from the owner of said real estate or of an interest

therein, or any person acting on his behalf, shall reenter upon the

current tax rolls, with reference to the year, book, page and line

of original valid assessments purportedly reduced, the difference

between the valid assessed valuation and the purported valuation

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1283

after such void reduction, and the amount of ad valorem taxes due

upon such difference in valuation.

B. In absence of such request, the county treasurer of the

county in which such land is situated may reenter on his current tax

rolls in the manner aforesaid, the difference between the valid

assessed valuation and the purported valuation after such void

reduction the amount of ad valorem taxes due upon difference in

valuation, but only when the action or order by authority of which

the original reduction was made has been declared unconstitutional

by a duly constituted authority. Written notice by registered mail

shall be sent to the last record owner of such property prior to

such reentry.

C. Within ninety (90) days after the giving of such notice, or

reentry upon request by the owner of such land or interest therein

as above provided, the taxes so reentered and due upon such

difference in valuation may be paid without the payment of any

penalty or interest: provided, however, that if not paid within said

ninety (90) days, penalties shall begin to accrue only from and

after the expiration of said ninety (90) days from the date of such

reentry upon the ad valorem taxes due upon such difference in

valuation.
Okla. Stat. tit. 68, § 68-5404 — OK Code / Title 68 / Section 68-5404
Apportionment of collections from stamp sales - Report to
Status: in_force

county assessor - Computation of new assessed valuation.

The county treasurer shall remit and apportion each month all

collections from the sale of tax stamps pursuant to Section 5402 of

this title as follows:

1. Two percent (2%) shall be remitted to Service Oklahoma for

deposit to the credit of the General Revenue Fund of the State

Treasury; and

2. Ninety-eight percent (98%) shall be distributed as if the

funds had been collected as ad valorem tax where the farm implement

dealer’s business is located.

Funds received by taxing jurisdictions from this source shall be

utilized as if the funds had in fact been generated by ad valorem

taxes, including servicing of debt by sinking funds. On and after

January 1, 1993, and at the end of each calendar year thereafter,

the treasurer shall furnish a report to the county assessor, which

shall show the total amount of in-lieu taxes authorized by Section

5401 et seq. of this title and Section 2805 of this title and

apportioned during the fiscal year to those taxing jurisdictions

authorized to receive revenue from such in-lieu taxes. The assessor

shall calculate annually the amount of assessed valuation that

otherwise would be displaced by such in-lieu tax, by dividing the

total amount of revenue derived from such tax apportioned to each

taxing jurisdiction by the actual millage rate levied by each taxing

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1518

jurisdiction during the fiscal year. The assessor shall add the

result of that calculation to the actual assessed valuation of each

taxing jurisdiction to determine the new adjusted assessed valuation

of each taxing jurisdiction, and such adjusted assessed valuation

shall be used for all purposes, including the determination of debt

limits, in the following fiscal year whenever the term “assessed

valuation” is required to be used.
Okla. Stat. tit. 68, § 68-302-5 — OK Code / Title 68 / Section 68-302-5
Tax on cigarettes in addition to tax levied in Sections
Status: in_force

302 to 302- 4 - Rate - Apportionment.

A. Effective January 1, 2005, in addition to the tax levied in

Sections 302, 302-1, 302-2, 302-3 and 302-4 of this title, there is

hereby levied upon the sale, use, gift, possession, or consumption

of cigarettes, as defined in Sections 301 through 325 of this title,

within this state, a tax at the rate of forty (40) mills per

cigarette.

B. Except as provided in subsection D of this section, the

revenue resulting from the additional tax levied in subsection A of

this section shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer as follows:

1. Twenty-two and six-hundredths percent (22.06%) shall be

placed to the credit of the Health Employee and Economy Improvement

Act Revolving Fund created in Section 1010.1 of Title 56 of the

Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 152

2. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Comprehensive Cancer Center Debt Service Revolving

Fund created in Section 160.1 of Title 62 of the Oklahoma Statutes;

3. Before July 1, 2008, seven and fifty-hundredths percent

(7.50%) shall be placed to the credit of the Trauma Care Assistance

Revolving Fund created in Section 1-2530.9 of Title 63 of the

Oklahoma Statutes. On and after July 1, 2008, seven and fifty-

hundredths percent (7.50%) shall be allocated as follows:

a. every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b. every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 8 of this act

until the combined amount credited to the Oklahoma

Emergency Response Systems Stabilization and

Improvement Revolving Fund pursuant to this section

and Section 402-3 of this title is equal to a total of

Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c. any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Oklahoma State University College of Osteopathic

Medicine Revolving Fund created in Section 160.2 of Title 62 of the

Oklahoma Statutes;

5. Twenty-six and thirty-eight-hundredths percent (26.38%)

shall be placed to the credit of the Oklahoma Health Care Authority

Medicaid Program Fund created in Section 5020 of Title 63 of the

Oklahoma Statutes for the purposes of maintaining programs and

services funded under the federal “Jobs and Growth Tax Relief

Reconciliation Act of 2003”, reimbursing city/county-owned

hospitals, increasing emergency room physician rates, and providing

TEFRA 134, also known as “Katie Beckett” services;

6. Two and sixty-five-hundredths percent (2.65%) shall be

placed to the credit of the Department of Mental Health and

Substance Abuse Services Revolving Fund created in Section 2-303 of

Title 43A of the Oklahoma Statutes;

7. Forty-four-hundredths of one percent (0.44%) shall be placed

to the credit of the Belle Maxine Hilliard Breast and Cervical

Oklahoma Statutes - Title 68. Revenue and Taxation Page 153

Cancer Treatment Revolving Fund created in Section 1-559 of Title 63

of the Oklahoma Statutes;

8. One percent (1%) shall be placed to the credit of the

Teachers’ Retirement System Revolving Fund created in Section 158 of

Title 62 of the Oklahoma Statutes;

9. Two and seven-hundredths percent (2.07%) shall be placed to

the credit of the Education Reform Revolving Fund created in Section

41.29b of Title 62 of the Oklahoma Statutes;

10. Sixty-six-hundredths percent (0.66%) shall be placed to the

credit of the Tobacco Prevention and Cessation Revolving Fund

created in Section 1-105d of Title 63 of the Oklahoma Statutes;

11. Sixteen and eighty-three-hundredths percent (16.83%) shall

be placed to the credit of the General Revenue Fund; and

12. For fiscal years beginning July 1, 2004, and ending June

30, 2006, fourteen and twenty-three-hundredths percent (14.23%)

shall be apportioned to municipalities and counties that levy a

sales tax, in the proportions which total municipal and county sales

tax revenue was apportioned by the Tax Commission in the preceding

month.

For fiscal years beginning July 1, 2006, and thereafter, the

apportionment percentage specified in paragraph 12 of this

subsection will be adjusted by dividing the total municipal and

county sales tax revenue collected in the calendar year immediately

preceding the commencement of the fiscal year by the sum of the

state sales tax revenue and total municipal and county sales tax

revenue collected in the same year. This ratio shall be divided by

the ratio of the total municipal and county sales tax revenue

collected in the calendar year beginning January 1, 2004, and ending

December 31, 2004, divided by the sum of the state sales tax revenue

and total municipal and county sales tax revenue collected in the

same year. The resulting quotient shall be multiplied by fourteen

and twenty-three-hundredths percent (14.23%) to determine the

apportionment percentage for the fiscal year.

For fiscal years beginning July 1, 2006, and thereafter, any

adjustment to the percentage of revenues apportioned to

municipalities and counties shall be reflected in the percent of

revenues apportioned to the General Revenue Fund.

C. The tax shall be evidenced by tax stamps as now provided

for; however, as to cigarette packages of less than ten cigarettes

for free distribution as samples, the tax herein levied shall be

computed and paid as provided for other cigarette taxes without

affixing stamps on each such package.

D. The net amount of any revenue resulting from a payment in

lieu of excise taxes on cigarettes levied by this section, pursuant

to a compact with a federally recognized Indian tribe or nation

after deductions for deposits into trust accounts pursuant to such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 154

compacts, shall be apportioned by the Tax Commission and transmitted

to the State Treasurer as follows:

1. Thirty-three and forty-nine-hundredths percent (33.49%)

shall be placed to the credit of the Health Employee and Economy

Improvement Act Revolving Fund created in Section 1010.1 of Title 56

of the Oklahoma Statutes;

2. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Comprehensive Cancer Center Debt Service

Revolving Fund created in Section 160.1 of Title 62 of the Oklahoma

Statutes;

3. Before July 1, 2008, eleven and thirty-nine-hundredths

percent (11.39%) shall be placed to the credit of the Trauma Care

Assistance Revolving Fund created in Section 1-2522 of Title 63 of

the Oklahoma Statutes. On and after July 1, 2008, eleven and

thirty-nine-hundredths percent (11.39%) shall be allocated as

follows:

a. every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b. every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 8 of this act

until the combined amount credited to the Oklahoma

Emergency Response Systems Stabilization and

Improvement Revolving Fund pursuant to this section

and Section 402-3 of this title is equal to a total of

Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c. any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Oklahoma State University College of

Osteopathic Medicine Revolving Fund created in Section 160.2 of

Title 62 of the Oklahoma Statutes;

5. Forty and six-hundredths percent (40.06%) shall be placed to

the credit of the Oklahoma Health Care Authority Medicaid Program

Fund created in Section 5020 of Title 63 of the Oklahoma Statutes

for the purposes of maintaining programs and services funded under

the federal “Jobs and Growth Tax Relief Reconciliation Act of 2003”,

reimbursing city/county-owned hospitals, increasing emergency room

Oklahoma Statutes - Title 68. Revenue and Taxation Page 155

physician rates, and providing TEFRA 134, also known as “Katie

Beckett” services;

6. Four and one-hundredths percent (4.01%) shall be placed to

the credit of the Department of Mental Health and Substance Abuse

Services Revolving Fund created in Section 2-303 of Title 43A of the

Oklahoma Statutes;

7. Sixty-seven-hundredths percent (0.67%) shall be placed to

the credit of the Belle Maxine Hilliard Breast and Cervical Cancer

Treatment Revolving Fund created in Section 1-559 of Title 63 of the

Oklahoma Statutes; and

8. One percent (1%) shall be placed to the credit of the

Tobacco Prevention and Cessation Revolving Fund created in Section

1-105d of Title 63 of the Oklahoma Statutes.

E. No part of the revenues resulting from the additional taxes

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into:

1. The State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes;

2. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund pursuant to the provisions of Sections 57.61 through

57.73 of Title 62 of the Oklahoma Statutes;

3. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund Series C and Series D pursuant to Sections 57.81

through 57.112 of Title 62 of the Oklahoma Statutes;

4. The State of Oklahoma Building Bonds of 1968 Sinking Fund

pursuant to the provisions of Sections 57.121 through 57.193 of

Title 62 of the Oklahoma Statutes; or

5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to

the provisions of Sections 57.300 through 57.313 of Title 62 of the

Oklahoma Statutes.

F. The cigarette taxes levied in this section shall be

collected and administered in all respects not inconsistent with as

now or hereafter provided for by law for other cigarette taxes now

levied, collected, and administered pursuant to the provisions of

Sections 301 through 325 of this title.
Okla. Stat. tit. 68, § 68-3642 — OK Code / Title 68 / Section 68-3642
Set aside for economic impact reviews
Status: in_force

Every fiscal year the program shall designate Thirty-five

Thousand Dollars ($35,000.00) from the top tier for the purpose of

economic impact reviews of the program.
Okla. Stat. tit. 68, § 68-3905 — OK Code / Title 68 / Section 68-3905
Quarterly reports to Commission - Quarterly incentive
Status: in_force

payments.

A. 1. Beginning with the first complete calendar quarter after

the application of the establishment is approved by the Oklahoma

Department of Commerce, the establishment shall begin filing

quarterly reports with the Oklahoma Tax Commission that specify the

actual number and individual gross taxable payroll of new direct

jobs for the establishment and such other information as required by

the Tax Commission. In no event shall the first claim for incentive

payments be filed later than three (3) years from the start date

designated by the Department. The Tax Commission shall verify the

actual individual gross taxable payroll for new direct jobs. If the

Tax Commission is not able to provide such verification utilizing

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1451

all available resources, the Tax Commission may request additional

information from the establishment as may be necessary or may

request the establishment to revise its reports.

The establishment shall continue filing such reports during the

seven-year incentive period or until it is no longer qualified to

receive incentive payments. Such reports shall constitute a claim

for quarterly incentive payments by the establishment.

2. Upon receipt of a report for the initial calendar quarter of

the incentive period and for each subsequent calendar quarter

thereafter, the Tax Commission shall determine if the establishment

has met the following requirements:

a. created and or maintained the minimum number of new

direct jobs as specified in paragraph 3 of subsection

C of Section 3904 of this title, and

b. paid the individuals it employed in new direct jobs an

annualized wage which equaled or exceeded the

applicable percentage of the average county wage as

that percentage was determined by the Oklahoma

Department of Commerce upon approval of the

application.

3. Upon determining that an establishment has met the

requirements of paragraph 2 of this subsection for the initial

calendar quarter of the incentive period, the Tax Commission shall

issue a warrant to the establishment in an amount which shall be

equal to the net benefit rate multiplied by the amount of gross

taxable payroll of new direct jobs actually paid by the

establishment.

B. Except as provided in subsection C of this section, the

quarterly incentive payment provided for in subsection A of this

section shall be allowed in each of the twenty-seven subsequent

calendar quarters.

C. 1. An establishment which does not meet the requirements of

paragraph 2 of subsection A of this section within twelve (12)

months of the date of its application, or after July 1, 2011, within

twenty-four (24) months of the date of its application, shall be

ineligible to receive any incentive payments pursuant to its

application and approval.

2. An establishment which at any time during the twenty-seven

subsequent calendar quarters does not meet the requirements of

paragraph 2 of subsection A of this section shall be ineligible to

receive an incentive payment during the calendar quarter in which

such requirements are not met.
Okla. Stat. tit. 68, § 68-3202 — OK Code / Title 68 / Section 68-3202
Exemptions
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1353

The tax imposed by Section 3201 of this title shall not apply

to:

1. Deeds recorded prior to the effective date of Sections 3201

through 3206 of this title;

2. Deeds which secure a debt or other obligation;

3. Deeds which, without additional consideration, confirm,

correct, modify or supplement a deed previously recorded;

4. Deeds between husband and wife, or parent and child, or any

persons related within the second degree of consanguinity, without

actual consideration therefor, deeds between any person and an

express revocable trust created by such person or such person’s

spouse or deeds pursuant to which property is transferred from a

person to a partnership, limited liability company or corporation of

which the transferor or the transferor’s spouse, parent, child, or

other person related within the second degree of consanguinity to

the transferor, or trust for primary benefit of such persons, are

the only owners of the partnership, limited liability company or

corporation. However, if any interest in the partnership, limited

liability company or corporation is transferred within one (1) year

to any person other than the transferor or the transferor’s spouse,

parent, child, or other person related within the second degree of

consanguinity to the transferor, the seller shall immediately pay

the amount of tax which would have been due had this exemption not

been granted;

5. Tax deeds;

6. Deeds of release of property which is security for a debt or

other obligation;

7. Deeds executed by American Indians in approval proceedings

of the district courts or by the Secretary of the Interior;

8. Deeds of partition, unless, for consideration, some of the

parties take shares greater in value than their undivided interests,

in which event a tax attaches to each deed conveying such greater

share computed upon the consideration for the excess;

9. Deeds made pursuant to mergers of partnerships, limited

liability companies or corporations;

10. Deeds made by a subsidiary corporation to its parent

corporation for no consideration other than the cancellation or

surrender of the subsidiary's stock;

11. Deeds or instruments to which the State of Oklahoma or any

of its instrumentalities, agencies or subdivisions is a party,

whether as grantee or as grantor or in any other capacity;

12. Deeds or instruments to which the United States or any of

its agencies or departments is a party, whether as grantor or as

grantee or in any other capacity, provided that this shall not

exempt transfers to or from national banks or federal savings and

loan associations;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1354

13. Any deed executed pursuant to a foreclosure proceeding in

which the grantee is the holder of a mortgage on the property being

foreclosed, or any deed executed pursuant to a power of sale in

which the grantee is the party exercising such power of sale or any

deed executed in favor of the holder of a mortgage on the property

in consideration for the release of the borrower from liability on

the indebtedness secured by such mortgage except as to cash

consideration paid; provided, however, the tax shall apply to deeds

in other foreclosure actions, unless otherwise hereinabove exempted,

and shall be paid by the purchaser in such foreclosure actions;

14. Deeds and other instruments to which the Oklahoma Space

Industry Development Authority or a spaceport user, as defined in

the Oklahoma Space Industry Development Act, is a party; or

15. Declarations to remove discriminatory restrictive covenants

pursuant to Section 2 of this act.
Okla. Stat. tit. 68, § 68-205.6 — OK Code / Title 68 / Section 68-205.6
Disclosure of taxpayers who claimed tax credits
Status: in_force

A. The Oklahoma Tax Commission shall prepare and maintain a

list of all taxpayers who have claimed any tax credit authorized by

any provisions of state law and related to a tax administered by the

Tax Commission. The Office of Management and Enterprise Services

shall cause the list to be posted on the Internet through the

Taxpayer Transparency Act website in a format which is searchable

and can be exported in raw data form.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 72

The Office of Management and Enterprise Services shall include

the name of each taxpayer who claimed a credit, the amount of such

credit and the specific statutory provision under which the credit

was claimed. The Internet list shall be updated not less than

monthly. The list shall include the identity of all taxpayers or

organizations having any part in the chain of custody or claim to

the credit or credits at any time during the credit’s existence from

the initial time the credit is earned, through the time that the

credit is claimed on a tax return.

B. For the purposes of this section, “tax credit” means a

credit against tax liability that is a credit administered by the

Tax Commission, excluding credits authorized under Section 28-101 of

Title 70 of the Oklahoma Statutes and paragraphs 1 and 2 of

subsection B of Section 2357, Section 2357.4, and Sections 2357.29

and 2357.43 of this title.

C. In addition to the disclosure required by subsection A of

this section, for any tax credit that may be claimed by any person

or any lawfully recognized business entity pursuant to the

provisions of Sections 2357.62, 2357.63, 2357.73, and 2357.74 of

this title, the Oklahoma Tax Commission shall maintain a list of any

person and any such entity that may be able to claim any such credit

as a result of the allocation of tax credits based upon the pass-

through federal income tax treatment applicable to the entity that

makes a qualified investment, as such term is defined by paragraph 6

of Section 2357.61 of this title and paragraph 7 of Section 2357.72

of this title, in either a qualified small business capital company

or a qualified rural small business capital company. For purposes

of this subsection, the Tax Commission shall determine the identity

of such persons and legal entities as of the December 31 date of the

calendar year during which the qualified investment is made.

D. Upon the effective date of this act, information on

taxpayers claiming the tax credits authorized under Section 28-101

of Title 70 of the Oklahoma Statutes shall be removed from the list

maintained and posted online pursuant to subsection A of this

section.
Okla. Stat. tit. 68, § 68-2357.47 — OK Code / Title 68 / Section 68-2357.47
Employers - Eligible wages paid - Eligible
Status: in_force

modification expenses.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 828

A. 1. Except as otherwise provided in subsection D of this

section, for tax years beginning after December 31, 2005, and ending

before January 1, 2015, there shall be allowed against the tax

imposed by Section 2355 of this title, a credit for eligible wages

paid by an employer to an employee. The amount of the credit shall

be ten percent (10%) of the amount of the gross wages paid to the

employee for a period not to exceed ninety (90) days but in no event

shall the credit exceed Five Thousand Dollars ($5,000.00) for each

employee of each taxpayer. In no event shall the total credit

claimed exceed Twenty-five Thousand Dollars ($25,000.00) in any one

year for any taxpayer.

2. Except as otherwise provided by subsection D of this

section, for tax years beginning after December 31, 2005, and ending

before January 1, 2017, there shall be allowed against the tax

imposed by Section 2355 of this title, a credit for eligible

modification expenses of an employer. The amount of the credit

shall be fifty percent (50%) of the amount of the funds expended for

eligible modification expenses or new tools or equipment but in no

event shall the credit exceed One Thousand Dollars ($1,000.00) for

eligible modification expenses incurred for any single employee. In

no event shall the total credit claimed exceed Ten Thousand Dollars

($10,000.00) in any year for any taxpayer.

3. As used in this section:

a. "employee", "employer", "maximum medical improvement",

"treating physician", and "wages" shall be defined as

in Title 85 of the Oklahoma Statutes,

b. "eligible wages" means gross wages paid by an employer

to an employee who is injured as a result of an injury

which is compensable under Title 85 of the Oklahoma

Statutes and which are paid beginning when the

employee returns to work with restricted duties as

provided by the employee's treating physician or an

independent medical examiner before the employee has

reached maximum medical improvement, and ending after

ninety (90) days or when the employee has reached

maximum medical improvement, and

c. "eligible modification expenses" means expenses

incurred by an employer to modify a workplace, tools

or equipment or to obtain new tools or equipment and

which are incurred by an employer solely to enable a

specific injured employee who is injured as a result

of an injury which is compensable under the Workers'

Compensation Act to return to work with restricted

duties as provided by the employee's treating

physician or an independent medical examiner before

the employee has reached maximum medical improvement,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 829

and which workplace, tools or equipment are used

primarily by the injured employee.

B. In no event shall the amount of the credit(s) exceed the

amount of any tax liability of the taxpayer.

C. The Oklahoma Tax Commission shall have the authority to

promulgate rules necessary to effectuate the purposes of this

section.

D. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after July 1, 2010, for

which the credit would otherwise be allowable. The provisions of

this subsection shall cease to be operative on July 1, 2012.

Beginning July 1, 2012, the credit authorized by this section may be

claimed for any event, transaction, investment, expenditure or other

act occurring on or after July 1, 2012, according to the provisions

of this section.
Okla. Stat. tit. 68, § 68-2357.405 — OK Code / Title 68 / Section 68-2357.405
Tax credit for qualifying software or cybersecurity
Status: in_force

employees.

A. As used in this section:

1. "Degree-producing institution" means any public or private

college or university that has accredited programs, as defined in

this section, from the Accreditation Board for Engineering and

Technology (ABET);

2. "Technology center" means an institution in the Oklahoma

State Board of Career and Technology Education that offers

accredited programs as defined in this section;

3. "Accredited program" means:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 904

a. an undergraduate or graduate cybersecurity,

information technology, computer science or computer

engineering degree program accredited by the Computing

Accreditation Commission (CAC) or the Engineering

Accreditation Commission (EAC) of the Accreditation

Board for Engineering and Technology (ABET) offered at

a degree-producing institution, or

b. a software, cybersecurity, programming, software

programming, coding, application development, computer

science or information technology program requiring

more than eight hundred (800) hours of class time;

4. "Qualifying compensation" means average annualized wages

paid by a qualifying employer which meet or exceed one hundred ten

percent (110%) of the average county wage, as that percentage is

determined by the Oklahoma Department of Commerce based on the most

recent U.S. Department of Commerce data for the county in which the

employer is located; or, for federal employees, such employees shall

meet a GS-5 or equivalent initial hiring threshold in lieu of the

wage requirement. For the purposes of this definition, annual wages

shall not include employer-provided health care or retirement

benefits;

5. "Qualified employer" means a sole proprietor, general

partnership, limited partnership, limited liability company,

corporation or other legally recognized business entity, or

governmental entity that has at least fifteen full-time employees;

6. "Qualified industry" means a qualified employer whose

activities are defined or classified in the most recent North

American Industry Classification System (NAICS) manual under U.S.

Sector Nos. 21, 22, 31-33, 48, 51, 52, 54, 55, 62 and 92; and

7. "Qualified software or cybersecurity employee" means any

person employed in Oklahoma by a qualifying employer in a qualifying

industry on or after November 1, 2019, who:

a. has been awarded a degree in an accredited program

from a degree-producing institution, or

b. has been awarded a certificate or credential in an

accredited program from a technology center.

B. An employer may apply to the Oklahoma Tax Commission for

qualification as a "qualified employer" in the manner prescribed by

the Tax Commission.

C. In order for the qualified software or cybersecurity

employees to qualify to receive the tax credit, the qualified

employer shall be in a qualifying industry and pay employees a

qualifying compensation for the county in which the qualified

employer has its primary Oklahoma address.

D. 1. For taxable years beginning on or after January 1, 2020,

and ending before January 1, 2030, a qualified software or

cybersecurity employee shall be allowed a credit against the tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 905

imposed pursuant to Section 2355 of this title, subject to the

amount prescribed in paragraph 2 of this subsection; provided, the

credit shall not be allowed for any qualifying employee working in

the state as of November 1, 2019.

2. The credit may be claimed for a period of time not to exceed

seven (7) years and, except as provided in subsection H of this

section, shall be as follows:

a. Two Thousand Two Hundred Dollars ($2,200.00) for a

qualified software or cybersecurity employee who has

been awarded a bachelor's or higher degree from an

accredited program at a degree-producing institution,

and

b. One Thousand Eight Hundred Dollars ($1,800.00) for a

qualified software or cybersecurity employee who has

been awarded an associate's degree from an accredited

program at a degree-producing institution or a

credential or certificate from an accredited program

at a technology center.

E. The credit authorized by this section shall not be used to

reduce the tax liability of the taxpayer to less than zero (0).

F. No taxpayer shall claim both the credit provided pursuant to

this section and the credit provided pursuant to Section 2357.304 of

this title for the same tax year.

G. The maximum time period that the credit may be claimed by

any taxpayer is seven (7) years.

H. For the tax year beginning January 1, 2022, and each tax

year thereafter, the total amount of credits authorized by this

section used to offset tax shall be adjusted annually to limit the

annual amount of credits to Five Million Dollars ($5,000,000.00).

The Tax Commission shall annually calculate and publish by the first

day of the affected year a percentage by which the credits

authorized by this section shall be reduced so the total amount of

credits used to offset tax does not exceed Five Million Dollars

($5,000,000.00) per year. The formula to be used for the percentage

adjustment shall be Five Million Dollars ($5,000,000.00) divided by

the credits claimed in the second preceding year.

I. In the event the total tax credits authorized by this

section exceed Five Million Dollars ($5,000,000.00) in any calendar

year, the Tax Commission shall permit any excess over Five Million

Dollars ($5,000,000.00) but shall factor such excess into the

percentage adjustment formula for subsequent years.
Okla. Stat. tit. 68, § 68-212 — OK Code / Title 68 / Section 68-212
Cancellation or refusal of license or permit
Status: in_force

A. The Oklahoma Tax Commission is authorized to cancel or to

refuse the issuance, extension, or reinstatement of any license,

permit, or duplicate copy thereof, under the provisions of any state

tax law or other law, to any person, firm, or corporation who shall

be guilty of:

1. Violation of any of the provisions of this article;

2. Violation of the provisions of any state tax law;

3. Violation of the rules and regulations promulgated by the

Tax Commission for the administration and enforcement of any state

tax law;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 77

4. Failure to observe or fulfill the conditions upon which the

license or permit was issued; or

5. Nonpayment of any delinquent tax or penalty.

B. Before any license, permit, or duplicate copy thereof may be

canceled, the Tax Commission shall give the owner of such license or

permit, or applicant therefor, twenty (20) days’ notice by

registered mail or certified mail with return receipt requested, of

a hearing before the Tax Commission, granting such person an

opportunity to show cause why such action should not be taken. If

the notice has been mailed as required by this section, failure of

the person to have received actual notice of the hearing shall

neither invalidate nor be grounds for invalidating any action taken

at the hearing or pursuant to the hearing.

C. Within sixty (60) days of the date indicated on any notice

of refusal to issue, extend, or reinstate any license, permit, or

duplicate copy thereof, the applicant may file with the Tax

Commission a written protest signed by the applicant or the

authorized agent of the applicant, stating the reasons the license,

permit, or duplicate copy thereof should be issued and requesting an

administrative hearing. If a hearing is requested, the applicant

shall be given at least ten (10) days’ notice of the hearing.

D. Upon the cancellation of any license, permit, or duplicate

copy thereof by the Tax Commission, all accrued taxes and penalties,

although such taxes and penalties are not, at the time of the

cancellation, due and payable under the terms of the state tax law

imposing or levying such tax or taxes, shall become due and payable

concurrently with the cancellation of such license, permit, or

duplicate copy thereof, and the licensee or permittee shall

forthwith make a report covering the period of time not covered by

preceding reports filed by such person and ending with the date of

the cancellation and shall pay all such taxes and penalties.

E. The Tax Commission may enter its order temporarily

suspending any license, permit, or duplicate copy thereof pending a

final hearing before it on the subject of the cancellation of such

license, permit, or duplicate copy thereof, and may give notice of

such temporary suspension at the same time that notice of its

intention to cancel any license, permit, or duplicate copy or to

refuse the issuance, reinstatement, or extension thereof is given,

as provided by this section. After being given notice of any such

order of suspension, it shall be unlawful for any person to continue

to operate his or her business under any such suspended license,

permit, or duplicate copy thereof.

F. In the event any such person shall continue or threaten to

continue such unlawful operations after having received proper

notice of the suspension, cancellation, revocation, or refusal to

issue, extend, or reinstate his or her license, permit, or duplicate

copy thereof, upon complaint of the Tax Commission such person shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 78

be enjoined from further operating or conducting such unlawful

business. In all cases where injunction proceedings are brought

under this article, the Commission shall not be required to furnish

bond, and where notice of suspension, cancellation, revocation, or

refusal to issue, extend, or reinstate any license, permit, or

duplicate copy thereof has been given in accordance with the

provisions of this section, no further notice shall be required

before the issuance of a temporary restraining order by the district

court.
Okla. Stat. tit. 68, § 68-24344 — OK Code / Title 68 / Section 68-24344
Renumbered as § 3140 of this title by Laws 1988, c. 162,
Status: in_force

§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1,

1992.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1541
Okla. Stat. tit. 68, § 68-1707 — OK Code / Title 68 / Section 68-1707
Penalty
Status: in_force

Any contractor who, or which, fails to make and file a bond or

to give the notices to the Oklahoma Tax Commission, the Employment

Security Commission, the Workers' Compensation Court, and the county

assessor of each county involved, as required by Sections 1701

through 1706 of this title, shall be guilty of a misdemeanor, and

upon conviction thereof shall be punished by a fine of not less than

One Hundred Dollars ($100.00) nor more than One Thousand Dollars

($1,000.00). Any contractor who violates the provisions of Section

2 of this act shall be quilty of a misdemeanor, and upon conviction

thereof shall be punished by a fine of not less than One Thousand

Dollars ($1,000.00) nor more than Ten Thousand Dollars ($10,000.00).

Venue for such prosecution shall be in Oklahoma County, or in any

county where such contract work is performed.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 701
Okla. Stat. tit. 68, § 68-500.60 — OK Code / Title 68 / Section 68-500.60
Inspections
Status: in_force

A. The Commission, or its appointees, including federal

government employees or persons operating under contract with the

state, upon presenting appropriate credentials may conduct

inspections and remove samples of fuel to determine coloration of

diesel fuel, or to identify shipping paper violations at any place

where taxable fuel is or may be produced, stored or loaded into

transport vehicles. Inspections shall be performed in a reasonable

manner consistent with the circumstances, but in no event is prior

notice required. Inspectors may physically inspect, examine or

otherwise search any tank, reservoir, or other container that can or

might be used for the production, storage, or transportation of

fuel. Inspection may be made of any equipment used for, or in

connection with, the production, storage, or transportation of fuel.

Inspectors may demand to be produced for immediate inspection the

shipping papers, documents and records required to be kept by a

person transporting fuel. The places which may be inspected

pursuant to this section may include, but are not limited to:

1. A terminal;

2. A fuel storage facility that is not a terminal;

3. A retail fuel facility;

4. Highway rest stops; or

5. A designated inspection site. For purposes of this section,

a "designated inspection site" means any state highway or waterway

inspection station, weigh station, agricultural inspection station,

mobile station, or other location designated by the Commission

either fixed or mobile.

B. Inspections to determine violations under this act may be

conducted by the Department of Public Safety, agents of the

Commission, Oklahoma Corporation Commission, motor carrier

Oklahoma Statutes - Title 68. Revenue and Taxation Page 313

inspectors in this state in addition to their duties otherwise

defined, and any other law enforcement officer through procedures

established by the Commission. Agents of the Commission have the

same power and authority provided to authorized personnel under the

applicable statute.

C. Inspectors may reasonably detain any person or equipment

transporting fuel in or through this state for the purpose of

determining whether the person is operating in compliance with the

provisions of this act and any rules promulgated pursuant to this

act. Detainment may continue for such time only as is necessary to

determine whether the person is in compliance.
Okla. Stat. tit. 68, § 68-3634 — OK Code / Title 68 / Section 68-3634
Conditionally prequalified rebate amount
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1407

A. The total amount of rebate payments conditionally pre-

qualified by the Department of Commerce each fiscal year with

respect to any of the incentives authorized pursuant to this act

shall not exceed Thirty Million Dollars ($30,000,000.00). Projects

not conditionally pre-qualified for rebate payments due to the

limitations provided in this section may be conditionally pre-

qualified by the Department in subsequent fiscal years.

B. The amount of rebate payments conditionally pre-qualified by

the Department of Commerce each fiscal year with respect to any of

the incentives authorized pursuant to this act shall not exceed:

1. Seven Million Five Hundred Thousand Dollars ($7,500,000.00)

for production projects with total expenditures of less than Seven

Million Five Hundred Thousand Dollars ($7,500,000.00); and

2. Twenty-two Million Five Hundred Thousand Dollars

($22,500,000.00) for production projects with total expenditures of

Seven Million Five Hundred Thousand Dollars ($7,500,000.00) or more.

C. A production project shall have total expenditures of Fifty

Thousand Dollars ($50,000.00) or more to be eligible for the rebate

payments provided in this act.

D. In any fiscal year if the amount of rebate payments

conditionally pre-qualified by the Department of Commerce are less

than the limitations provided in this section, the excess rebate

payments not utilized shall be added to subsequent fiscal year's

limitation.
Okla. Stat. tit. 68, § 68-2357.801 — OK Code / Title 68 / Section 68-2357.801
Family caregiver credit
Status: in_force

A. As used in this section:

1. "Activities of daily living (ADL)" shall include:

a. ambulating, which is the extent of an individual's

ability to move from one position to another and walk

independently,

b. feeding, which is the ability of an individual to feed

oneself,

c. dressing, which is the ability to select appropriate

clothes and to put the clothes on without aid,

d. personal hygiene, which is the ability to bathe and

groom oneself and maintain dental hygiene and nail and

hair care,

e. continence, which is the ability to control bladder

and bowel function, and

f. toileting, which is the ability to get to and from the

toilet without aid, using it appropriately, and

cleaning oneself;

2. "Eligible expenditure" shall include:

a. the improvement or alteration to the family

caregiver's or eligible family member's primary

residence to permit the eligible family member to live

in the residence and to remain mobile, safe, and

independent,

b. the family caregiver's purchase or lease of equipment,

including but not limited to durable medical

equipment, that is necessary to assist an eligible

family member in carrying out one or more activities

of daily living (ADL), and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 913

c. other paid or incurred expenses by the family

caregiver that assist the family caregiver in

providing care to an eligible family member, such as

expenditures related to:

(1) hiring a home care aide,

(2) respite care,

(3) adult day care,

(4) personal care attendants,

(5) health care equipment, and

(6) technology.

The eligible expenditure must be directly related to assisting the

family caregiver in providing care to an eligible family member.

Eligible expenditure shall not include the carrying out of general

household maintenance activities such as painting, plumbing,

electrical repairs, or exterior maintenance;

3. "Eligible family member" shall mean an individual who:

a. is sixty-two (62) years of age or older,

b. requires assistance with at least two activities of

daily living (ADL) as certified by a licensed health

care provider, as defined in paragraph 1 of Section

3090.2 of Title 63 of the Oklahoma Statutes,

c. qualifies as a dependent, spouse, parent, or other

relation by blood or marriage to the family caregiver,

and

d. lives in a private residential home and not in an

assisted living center, nursing facility, or

residential care home; and

4. "Family caregiver" shall mean an individual:

a. providing care and support for an eligible family

member,

b. who has a federal adjusted gross income of less than

Fifty Thousand Dollars ($50,000.00) for an individual

and less than One Hundred Thousand Dollars

($100,000.00) for a couple filing jointly, and

c. who has personally incurred uncompensated expenses

directly related to the care of an eligible family

member.

B. For taxable years beginning after December 31, 2023, there

shall be allowed a credit against the tax imposed pursuant to

Section 2355 of Title 68 of the Oklahoma Statutes in the amount of

fifty percent (50%) for eligible expenditures incurred by a family

caregiver for the care and support of an eligible family member.

C. The maximum allowable credit authorized by this section

shall be Two Thousand Dollars ($2,000.00) unless the eligible family

member is a veteran or has a diagnosis of dementia in which case the

maximum allowable credit shall be Three Thousand Dollars

($3,000.00). If two or more family caregivers claim the tax credit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 914

authorized by this section for the same eligible family member, the

maximum allowable credit shall be allocated in equal amounts between

each of the family caregivers.

D. The credit authorized by this section may not be used to

reduce the tax liability of the taxpayer to less than zero (0). The

credit shall not be carried over.

E. The total credits authorized pursuant to this section for

all taxpayers shall not exceed One Million Five Hundred Thousand

Dollars ($1,500,000.00) annually. In the event the total tax

credits authorized by this section exceed One Million Five Hundred

Thousand Dollars ($1,500,000.00) annually in any calendar year, the

Oklahoma Tax Commission shall permit any excess over One Million

Five Hundred Thousand Dollars ($1,500,000.00) annually, but shall

factor such excess into the percentage adjustment formula for

subsequent years. The Oklahoma Tax Commission shall annually

calculate and publish by the first day of the affected year a

percentage by which the credits authorized by this section shall be

reduced so the total amount of credits used to offset tax does not

exceed One Million Five Hundred Thousand Dollars ($1,500,000.00)

annually per year. The formula to be used for the percentage

adjustment shall be One Million Five Hundred Thousand Dollars

($1,500,000.00) annually divided by the credits claimed in the

second preceding year.

F. The Oklahoma Tax Commission shall promulgate rules necessary

to implement and administer the credit authorized by this section.
Okla. Stat. tit. 68, § 68-2490 — OK Code / Title 68 / Section 68-2490
Renumbered as § 3010 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-103 — OK Code / Title 68 / Section 68-103
Conduct of hearings - Production of books and records -
Status: in_force

Perjury.

In the performance of its duties, as defined by law, the Tax

Commission, or any member thereof, shall have the power to

administer oaths, to conduct hearings, and to compel the attendance

of witnesses and the production of the books, records and papers of

any person, firm, association or corporation.

Any person, or any member of any firm or association, or any

official, agent or employee of any corporation, who shall fail or

refuse to testify, or who shall fail or refuse to produce any books,

records or papers which the Commission shall require; or who shall

fail or refuse to permit the examination of the same; or who shall

fail or refuse to furnish any other evidence or information which

the Commission, or any member thereof, may require; or who shall

fail or refuse to answer any question which may be put to him by

said Commission, or any member thereof, touching the business,

property, assets or effects of any such person, firm, association or

corporation, or the valuation thereof or the income or profits

therefrom, shall be guilty of a misdemeanor, and, upon conviction,

shall be punished by a fine of not more than Five Hundred Dollars

($500.00), or by imprisonment in the jail of the county where such

offense shall have been committed for not more than one (1) year, or

by both such fine and imprisonment.

Any person, or member of any firm or association, or any

official, agent or employee of any corporation, who shall knowingly

make false answer to any question which may be put to him by the

Commission, or any member thereof, touching the business, property,

assets or effects of any such person, firm, association or

corporation, or the valuation thereof or the income or profits

therefrom; or who shall make or present any false affidavit

concerning any list, schedule, statement, report or return, or for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 49

any other purpose, filed with the Commission or required to be filed

by this Code or by any other law of the state, shall be guilty of

the felony of perjury, and, upon conviction, shall be punished as

provided by law.
Okla. Stat. tit. 68, § 68-53001 — OK Code / Title 68 / Section 68-53001
Renumbered as § 2-11-401 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1549
Okla. Stat. tit. 68, § 68-1370.6 — OK Code / Title 68 / Section 68-1370.6
County sales tax - Levy of tax on gross proceeds or
Status: in_force

receipts derived from certain consumer sales and services to fund

projects for new public improvements.

A. Notwithstanding the provisions of Section 1370 of this title

and in accordance with Section 1 of this act, any county of this

state with a population of more than three hundred thousand

(300,000) according to the latest Federal Decennial Census may levy

a sales tax of not to exceed one percent (1%) upon the gross

proceeds or gross receipts derived from all sales or services in the

county upon which a consumer's sales tax is levied by the state,

except as provided in paragraph 8 of Section 1357 of this title,

subject to the following conditions:

1. The proceeds of such sales tax shall be used solely for the

purpose of funding one or more projects for new public improvements;

2. Before a sales tax may be levied by the county, the

imposition of the tax shall first be approved by a majority of the

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners;

3. Such sales tax can only be imposed for a period of not to

exceed three (3) years; and

4. Any special election called pursuant to this section must be

held no later than March 1, 1994.

B. The board of county commissioners shall create a limited-

purpose fund and deposit therein any revenue generated by any sales

tax levied pursuant to the provisions of subsection A of this

section. The fund shall be placed in an insured interest-bearing

account and the interest which accrues to the fund shall be retained

in the fund. Monies in the limited-purpose fund shall be expended

only as accumulated and only for the purpose specifically described

in paragraph 1 of subsection A of this section.

C. As used in this section:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 633

1. "Projects for new public improvements" means any new and

beneficial change, addition, betterment or enhancement of or upon

any real property belonging to a public agency, intended to enhance

the value, beauty or utility of said property or to adapt it to new

or further purposes; and

2. "Public agency" means the State of Oklahoma and any county,

city, public trust or other public entity specifically created by

the statutes of the State of Oklahoma or as a result of statutory

authorization contained therein.
Okla. Stat. tit. 68, § 68-2933 — OK Code / Title 68 / Section 68-2933
Property sold or removed from county before delivery of
Status: in_force

tax rolls - Assessment.

If, before the county assessor has delivered the tax rolls to

the county treasurer property subject to taxation is sold or seized,

so as to jeopardize the collection of the tax thereon, or is

attempted to be removed from the county, as hereinbefore mentioned,

the county assessor shall furnish the county treasurer the

assessment on such property, and the county treasurer shall at once

levy on the property so returned to him the percentage of tax levied

in the county for the previous year, and collect the same as

hereinbefore provided. If the tax rolls for the year have come into

the possession of the county treasurer, then if such property be not

listed therein, the county treasurer shall enter the same on the tax

rolls and levy thereon the same percentage of tax that is levied in

the county for the year, and the county treasurer shall then collect

the taxes so levied as in other cases.
Okla. Stat. tit. 68, § 68-1357.6 — OK Code / Title 68 / Section 68-1357.6
Drugs and medical devices and equipment - Exemption
Status: in_force

A. Effective July 1, 1992, there are hereby exempted from the

tax levied by Section 1350 et seq. of this title sales of drugs for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 521

the treatment of human beings, medical appliances, medical devices

and other medical equipment including but not limited to corrective

eyeglasses, contact lenses, and hearing aids when administered,

distributed or prescribed by a practitioner, as defined in

subsection C of this section, who is authorized by law to

administer, distribute or prescribe such items or when purchased or

leased by or on behalf of an individual for use by such individual

under a prescription or work order of a practitioner who is

authorized by law to prescribe such items and when the cost of such

items will be reimbursed under the Medicare or Medicaid Program.

B. There are hereby exempted from the tax levied by Section

1350 et seq. of this title sales of the following medical equipment

when administered, distributed or prescribed by a practitioner, as

defined in subsection C of this section, who is authorized by law to

administer, distribute or prescribe such items:

1. Prosthetic devices as defined in subsection D of this

section;

2. Durable medical equipment as defined in subsection E of this

section; and

3. Mobility-enhancing equipment as defined in subsection F of

this section.

C. The term "practitioner" means a physician, allopathic

physician, osteopathic physician, surgeon, podiatrist, chiropractor,

optometrist, pharmacist, psychologist, ophthalmologist, nurse

practitioner, clinical nurse specialist, audiologist or hearing aid

dealer or fitter who is licensed by the state as required by law.

D. The term "prosthetic device" means a replacement, corrective

or supportive device, including repair and replacement parts for

same, worn on or in the body to:

1. Artificially replace a missing portion of the body;

2. Prevent or correct physical deformity or malfunction; or

3. Support a weak or deformed portion of the body.

Provided, the term shall not include corrective eyeglasses,

contact lenses or hearing aids.

E. The term "durable medical equipment" means equipment,

including repair and replacement parts for same, which:

1. Is used in the home;

2. Can withstand repeated use;

3. Is primarily and customarily used to serve a medical

purpose;

4. Generally is not useful to a person in the absence of

illness or injury; and

5. Is not worn in or on the body.

The term "durable medical equipment" shall not include

"mobility-enhancing equipment" as defined in subsection F of this

section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 522

F. The term "mobility-enhancing equipment" means equipment,

including repair and replacement parts for same, which:

1. Is primarily and customarily used to provide or increase the

ability to move from one place to another and which is appropriate

for use either in a home or a motor vehicle;

2. Is not generally used by persons with normal mobility; and

3. Does not include any motor vehicle or equipment on a motor

vehicle normally provided by a motor vehicle manufacturer.

The term "mobility-enhancing equipment" shall not include

"durable medical equipment" as defined in subsection E of this

section.
Okla. Stat. tit. 68, § 68-1643 — OK Code / Title 68 / Section 68-1643
Administration and enforcement of act
Status: in_force

The State Fire Marshal shall administer and enforce the

provisions of this act and may call upon any federal, state, county,

or municipal officer or employee for assistance. The State Fire

Marshal may promulgate rules to carry out the responsibilities under

this act, including rules relative to:

1. Certification of or licensing of outdoor display operators;

2. Training;

3. Examinations;

4. The responsible handling of display fireworks; and

5. Any other reasonable rules the State Fire Marshal deems

necessary to implement this act.
Okla. Stat. tit. 68, § 68-2367 — OK Code / Title 68 / Section 68-2367
Consolidated returns
Status: in_force

The provisions of the Internal Revenue Code, 26 U.S.C., Section

1 et seq., applicable to consolidated corporate income tax returns,

shall not apply to taxpayers under this act, except that:

1. If two or more corporations file federal income tax returns

on a consolidated basis, and if all of such corporations derive all

of their income from sources within Oklahoma, then such corporations

shall be required to file consolidated returns for purposes of

determining their Oklahoma income tax liability.

2. If two or more corporations file federal income tax returns

on a consolidated basis, and if one or more of such corporations

derive a portion of their income from sources outside the State of

Oklahoma, then such corporations shall not be required to file

consolidated returns for purposes of determining their Oklahoma

income tax liability except as hereinafter provided in subsection 3

of this section.

3. The Oklahoma Tax Commission shall permit an affiliated group

of corporations described in subsection 2 of this section to elect

to file a consolidated return for Oklahoma income tax purposes

provided such group files an appropriate election in accordance with

regulations to be promulgated by the Tax Commission. If an

affiliated group of corporations elects to file a consolidated

Oklahoma income tax return under the provisions of this section,

such election shall be binding and the affiliated group of

corporations shall be required to file a consolidated Oklahoma

income tax return for future tax years unless the Oklahoma Tax

Commission releases the affiliated group of corporations from such

election. If an affiliated group of corporations elects to file a

consolidated Oklahoma income tax return under the provisions of this

subsection, the group's consolidated income, loss or deductions

shall be determined on a component member by component member basis

in accordance with the provisions of Sections 2358 and 2362 of this

title.
Okla. Stat. tit. 68, § 68-2357.302 — OK Code / Title 68 / Section 68-2357.302
Credit for employee tuition reimbursement
Status: in_force

A. Except as provided in subsection F of this section, for tax

years 2009 through 2031, a qualified employer shall be allowed a

credit against the tax imposed pursuant to Section 2355 of this

title for tuition reimbursed to a qualified employee.

B. The credit authorized by subsection A of this section may be

claimed only if the qualified employee has been awarded an

undergraduate or graduate degree within one (1) year of commencing

employment with the qualified employer.

C. The credit authorized by subsection A of this section shall

be in the amount of fifty percent (50%) of the tuition reimbursed to

a qualified employee for the first through fourth years of

employment. In no event shall this credit exceed fifty percent

(50%) of the average annual amount paid by a qualified employee for

enrollment and instruction in a qualified program at a public

institution in Oklahoma.

D. The credit authorized by subsection A of this section shall

not be used to reduce the tax liability of the qualified employer to

less than zero (0).

E. No credit authorized by this section shall be claimed after

the fourth year of employment.

F. No credit otherwise authorized by the provisions of this

section may be claimed for any event, transaction, investment,

expenditure or other act occurring on or after July 1, 2010, for

which the credit would otherwise be allowable. The provisions of

this subsection shall cease to be operative on July 1, 2011.

Beginning July 1, 2011, the credit authorized by this section may be

claimed for any event, transaction, investment, expenditure or other

act occurring on or after July 1, 2011, according to the provisions

of this section.
Okla. Stat. tit. 68, § 68-1370.10 — OK Code / Title 68 / Section 68-1370.10
County sales tax — Consumer sales tax — Voter approval
Status: in_force

— Apportionment — Expenditure.

A. Notwithstanding the provisions of Section 1370 of Title 68

of the Oklahoma Statutes and in accordance with the provisions of

this act, any county of this state may levy a sales tax not to

exceed one percent (1%) upon the gross proceeds or gross receipts

derived from all sales or services in the county upon which a

consumer’s sales tax is levied by the state, except as provided in

paragraph 8 of Section 1357 of Title 68 of the Oklahoma Statutes,

subject to the following conditions:

1. The proceeds of such sales tax shall be used solely for the

purpose of funding emergency medical services; and

2. Before a sales tax may be levied by the county, the

imposition of the tax shall first be approved by a majority of the

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners.

B. The board of county commissioners shall create a limited-

purpose fund and deposit therein any revenue generated by any sales

tax levied pursuant to the provisions of subsection A of this

section. The fund shall be placed in an insured or collateralized

interest-bearing account, and the interest which accrues to the fund

shall be retained in the fund. Monies in the limited-purpose fund

shall be expended only as accumulated and only for the purpose

specifically described in paragraph 1 of subsection A of this

section.

C. 1. All sales tax collected pursuant to subsection A of this

section, and the interest accrued from the collections as provided

in subsection B of this section, within an ambulance service

district established pursuant to Section 9C of Article X of the

Oklahoma Constitution shall be apportioned in the same manner as the

ad valorem collections for the ambulance service district by the

county treasurer. Ambulance service districts that receive monies

collected pursuant to this section shall be subject to an audit by

the State Auditor and Inspector.

2. All sales tax collected pursuant to subsection A of this

section, and the interest accrued from the collections as provided

in subsection B of this section, outside of an ambulance service

district shall be expended pursuant subsection A of this section and

shall be subject to the purchasing policy of the county. Any

emergency medical services receiving funds from a county collected

pursuant to this section shall enter into an agreement with the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 640

county and adhere to the provisions of the county resolution

approved pursuant to subsection A of this section.

3. Every county expending or apportioning monies pursuant to

this section shall verify that all emergency medical services

receiving monies collected pursuant to this section are licensed and

in good standing with the EMS Division of the State Department of

Health. Any emergency medical services found by a county to be in

violation of the agreement, made pursuant to paragraph 2 of this

subsection, with the county or in violation of the resolution

adopted pursuant to subsection A of this section shall be prohibited

from receiving monies collected pursuant to this section until the

county determines the entity is no longer in violation of the

agreement or resolution.

D. As used in this section, “emergency medical services” means

any emergency medical services system which provides for the

organization and appropriate designation of personnel, facilities,

and equipment for the effective and coordinated delivery of health

care services primarily under emergency conditions within the voting

county.

E. A proposition otherwise authorized by the provisions of

subsection A or B of this section shall be placed before the voters

of the applicable county at an election to be held on the same date

as:

1. Any regularly scheduled federal, state, or county election

held in that county;

2. A special election held in that county for a federal, state,

or county office; or

3. A special election held in that county for another county

proposition or a state question.
Okla. Stat. tit. 68, § 68-5011 — OK Code / Title 68 / Section 68-5011
Eligibility for relief - Computation - Convicted felons
Status: in_force

A. Except as otherwise provided by this section, beginning with

the calendar year 1990 and for each calendar year through 1998, and

for calendar year 2003, any individual who is a resident of and is

domiciled in this state during the entire calendar year for which

the filing is made and whose gross household income for such year

does not exceed Twelve Thousand Dollars ($12,000.00) may file a

claim for sales tax relief.

B. For calendar years 1999, 2002 and 2004, any individual who

is a resident of and is domiciled in this state during the entire

calendar year for which the filing is made may file a claim for

sales tax relief if the gross household income for such year does

not exceed the following amounts:

1. For an individual not subject to the provisions of paragraph

2 of this subsection and claiming no allowable personal exemption

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1508

other than the allowable personal exemption for that individual or

the spouse of that individual, Fifteen Thousand Dollars

($15,000.00); or

2. For an individual claiming one or more allowable personal

exemptions other than the allowable personal exemption for that

individual or the spouse of that individual, an individual with a

physical disability constituting a substantial handicap to

employment, or an individual who is sixty-five (65) years of age or

older at the close of the tax year, Thirty Thousand Dollars

($30,000.00).

C. For calendar years 2000, 2001, 2005 and following, an

individual who is a resident of and is domiciled in this state

during the entire calendar year for which the filing is made may

file a claim for sales tax relief if the gross household income for

such year does not exceed the following amounts:

1. For an individual not subject to the provisions of paragraph

2 of this subsection and claiming no allowable personal exemption

other than the allowable personal exemption for that individual or

the spouse of that individual, Twenty Thousand Dollars ($20,000.00);

or

2. For an individual claiming one or more allowable personal

exemptions other than the allowable personal exemption for that

individual or the spouse of that individual, an individual with a

physical disability constituting a substantial handicap to

employment, or an individual who is sixty-five (65) years of age or

older at the close of the tax year, Fifty Thousand Dollars

($50,000.00).

D. The amount of the claim filed pursuant to the Sales Tax

Relief Act shall be Forty Dollars ($40.00) multiplied by the number

of allowable personal exemptions. As used in the Sales Tax Relief

Act, "allowable personal exemption" means a personal exemption to

which the taxpayer would be entitled pursuant to the provisions of

the Oklahoma Income Tax Act, except for:

1. The exemptions such taxpayer would be entitled to pursuant

to Section 2358 of this title if such taxpayer or spouse is blind or

sixty-five (65) years of age or older at the close of the tax year;

2. An exemption for a person convicted of a felony if during

all or any part of the calendar year for which the claim is filed

such person was an inmate in the custody of the Department of

Corrections; or

3. An exemption for a person if during all or any part of the

calendar year for which the claim is filed such person resided

outside of this state.

E. A person convicted of a felony shall not be permitted to

file a claim for sales tax relief pursuant to the provisions of

Sections 5010 through 5016 of this title for the period of time

during which the person is an inmate in the custody of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1509

Department of Corrections. Such period of time shall include the

entire calendar year if the person is in the custody of the

Department of Corrections during any part of the calendar year. The

provisions of this subsection shall not prohibit all other members

of the household of an inmate from filing a claim based upon the

personal exemptions to which the household members would be entitled

pursuant to the provisions of the Oklahoma Income Tax Act.

F. The Department of Corrections shall withhold up to fifty

percent (50%) of any money inmates receive for claims made pursuant

to the Sales Tax Relief Act prior to September 1, 1991, for costs of

incarceration.

G. For purposes of Section 139.105 of Title 17 of the Oklahoma

Statutes, the gross household income of any individual who may file

a claim for sales tax relief shall not exceed Twelve Thousand

Dollars ($12,000.00).
Okla. Stat. tit. 68, § 68-4406 — OK Code / Title 68 / Section 68-4406
Remission of sales tax revenues - Maintenance and
Status: in_force

development of assets.

A. The Oklahoma Tax Commission shall remit to the Oklahoma

Tourism and Recreation Department Revolving Fund created pursuant to

Section 2251 of Title 74 of the Oklahoma Statutes, or to a

designated account established within such fund, twenty-five percent

(25%) of the incremental sales tax revenues derived from the levy of

the state sales tax imposed pursuant to Section 1354 of Title 68 of

the Oklahoma Statutes collected from vendors making taxable sales

within or attributable to transactions within the Lake Murray

Designated Area.

B. The Oklahoma Tourism and Recreation Department shall be able

to use the revenues apportioned to the Oklahoma Tourism and

Recreation Department Revolving Fund pursuant to subsection A of

this section to support the maintenance and development of assets

owned by the State of Oklahoma and located within the Lake Murray

Designated Area as determined by the Oklahoma Tourism and Recreation

Department to be necessary for sustaining the Lake Murray area and

related state park assets as a viable tourism destination.
Okla. Stat. tit. 68, § 68-1708 — OK Code / Title 68 / Section 68-1708
Employer identification numbers - Proof required for
Status: in_force

public project bids - Penalties.

A. All contractors as defined in Section 1701 of this title

signing any contract to provide materials or labor on a public

construction project in this state shall show proof of all

documentation required pursuant to Section 1701.1 of this title.

B. Any contractor who fails to provide proof as required in

subsection A of this section, or any contractor who performs work in

this state as a contractor without registration as required by

Section 1701.1 of this title, shall be fined by the Oklahoma Tax

Commission an amount not to exceed ten percent (10%) of the

contractor's total bid, which shall be in addition to any other

penalties allowed by law.

C. Any contractor who intentionally misclassifies individuals

as independent contractors rather than employees for the purpose of

affecting procedures and payments relating to withholding and social

security, unemployment tax or workers' compensation premiums shall

be fined by the Oklahoma Tax Commission an amount not to exceed ten

percent (10%) of the contractor's total bid, which shall be in

addition to any other penalties allowed by law.
Okla. Stat. tit. 68, § 68-2357.63E — OK Code / Title 68 / Section 68-2357.63E
Effect of favorable determination letters issued
Status: in_force

prior to March 15, 2006 - Credit requirements.

A. Any person or entity that has obtained a favorable

determination letter from the Oklahoma Tax Commission prior to March

15, 2006, regarding the ability to claim or otherwise utilize any of

the tax credits authorized pursuant to the provisions of Section

2357.62 or 2357.63 of Title 68 of the Oklahoma Statutes shall not be

subject to the amendments to the Small Business Venture Capital

Formation Incentive Act made by this legislative measure to qualify

for the tax credits authorized pursuant to the provisions of Section

2357.62 or 2357.63 of this title except as provided in this section.

Notwithstanding any determination letter issued with respect to such

investment, no credit shall be allowed unless:

1. Such qualified investment is made prior to November 1, 2006,

to satisfy a legitimate business purpose of the entity receiving

such investment which is consistent with its organizational

instrument, bylaws or other agreement responsible for the governance

of the business venture;

2. The investor’s funds were at risk; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 844

3. The investment was not made chiefly for the purpose of

reducing tax liability.

B. Any investment in a qualified small business capital company

or an Oklahoma small business venture that occurs on or after

November 1, 2006, shall be subject to all of the provisions of the

Small Business Capital Formation Incentive Act as amended by the

provisions of this legislative measure.
Okla. Stat. tit. 68, § 68-3008 — OK Code / Title 68 / Section 68-3008
Attendance and opinion of district attorney - Further
Status: in_force

detail as to items - Restrictions - Assistance.

The county excise board may require the attendance of the

District Attorney at any of its sessions when passing upon the

validity or invalidity of items of appropriation; or it may request

his opinion in writing as to any such item. Said board is hereby

empowered to require such further detail as to any item of any

estimate as it deems necessary and proper for such determination,

and it may place such restrictions thereon as will limit the use

thereof to purposes authorized by law; but such further detail and

such restrictions shall not enlarge upon the number of accounts in

the bookkeeping systems prescribed and kept as provided by law.

However, such further detail and any restrictions imposed thereon

shall be disclosed by statements attached to the original copy of

such budget filed with the county clerk, and to the duplicate copy

of such budget filed with the State Auditor and Inspector. If such

excise board desires assistance for the purpose of inspecting and

correcting financial statements and accounts, and inspection of

levies, it may invoke those provisions of law providing such

assistance (74 O.S. 1961, Section 212), provided there shall have

been made an appropriation for county audit and an assignment to

such county for such purpose.
Okla. Stat. tit. 68, § 68-2358.5 — OK Code / Title 68 / Section 68-2358.5
Interest on certain governmental obligations exempt
Status: in_force

from income tax.

A. Interest on local governmental obligations issued after the

effective date of this act for purposes other than to provide

financing for projects for nonprofit corporations shall be exempt

from Oklahoma income taxation. For these purposes, local

governmental obligations shall include bonds or notes issued by, or

on behalf of, or for the benefit of Oklahoma educational

institutions, cities, towns, or counties or by public trusts of

which any of the foregoing is a beneficiary.

B. Interest on governmental obligations issued by the Oklahoma

Department of Transportation after the effective date of this act

for purposes of highway construction and maintenance shall be exempt

from Oklahoma income taxation.
Okla. Stat. tit. 68, § 68-3402 — OK Code / Title 68 / Section 68-3402
Applicability
Status: in_force

The Uniform Federal Lien Registration Act applies only to

federal tax liens and to other federal liens notices of which under

any Act of Congress or any regulation adopted pursuant thereto are

required or permitted to be filed in the same manner as notices of

federal tax liens.
Okla. Stat. tit. 68, § 68-3612 — OK Code / Title 68 / Section 68-3612
New direct jobs – Inclusion of jobs created by establishment as result of retained,
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 36establishment as result of retained, expanded or new facility –

Calculation of incentive payments.

A. For purposes of the determination required to be made by the

Department of Commerce pursuant to paragraph 2 of subsection A of

Section 3603 of Title 68 of the Oklahoma Statutes, the Department of

Commerce shall include jobs created by an establishment as a result

of a retained, expanded or new facility if:

1. The establishment and jobs are defined or classified under

Industry Number 326211 of the NAICS Manual;

2. The jobs were not created by the establishment more than

fourteen (14) calendar quarters prior to the date of approval of the

application by the Department of Commerce; and

3. The establishment’s application has been approved by the

Department of Commerce prior to March 30, 1997.

B. For the purpose of calculating incentive payments as

provided by Section 3606 of Title 68 of the Oklahoma Statutes, the

Oklahoma Tax Commission shall include payroll for those jobs which

meet the requirements of subsection A of this section regardless of

whether such jobs fall within the definition of a new direct job;

provided, an establishment shall in no event be entitled to such

incentive payments on payroll for those jobs which meet the

requirements of subsection A of this section made prior to the

effective date of this act. No claims may be made for such payroll

prior to July 1, 2004.
Okla. Stat. tit. 68, § 68-2374 — OK Code / Title 68 / Section 68-2374
Interest
Status: in_force

In the case of any refund to a taxpayer as provided in Section

226 of the Uniform Tax Procedure Code for taxes collected pursuant

to this act, the Tax Commission shall pay interest thereon at the

rate of six percent (6%) per annum from the date of payment by the

taxpayer to the date of such refund. To the extent inconsistent

herewith, Section 226 of the Uniform Tax Procedure Code is hereby

superseded.
Okla. Stat. tit. 68, § 68-419 — OK Code / Title 68 / Section 68-419
Exempt sales
Status: in_force

The following sales are hereby exempted from the tobacco

products tax levied pursuant to the provisions of Section 401 et

seq. of this title:

1. All tobacco products sold to veterans hospitals and state-

operated domiciliary homes for veterans located in the State of

Oklahoma, for sale or distribution to disabled ex-servicemen or

disabled ex-servicewomen interned in or inmates of such hospitals,

or residents of such homes;

2. All sales to a federally recognized Indian tribe or nation

which has entered into a compact with the State of Oklahoma pursuant

to the provisions of subsection C of Section 1 of this act or to a

licensee of such a tribe or nation, upon which the payment in lieu

of taxes required by the compact has been paid; and

3. All sales to a federally recognized Indian tribe or nation

or to a licensee of such a tribe or nation upon which the tax levied

pursuant to the provisions of Section 10 of this act has been paid.
Okla. Stat. tit. 68, § 68-2902.2 — OK Code / Title 68 / Section 68-2902.2
Intangible personal property tax exemption -
Status: in_force

Application - Affidavit.

Any person, firm, or corporation claiming the exemption provided

in Section 6A of Article X of the Oklahoma Constitution, relating to

property moving through the state in interstate commerce, shall file

an application with the county assessor for each year for which the

exemption is claimed. The application shall be on a form prescribed

by the Oklahoma Tax Commission and shall be filed during the year in

which the tax is due, on or before March 15 or within thirty (30)

days from and after receipt by the taxpayer of a notice of valuation

increase, whichever is later. Claims filed for previous years shall

be declared null and void. Eligibility for the exemption shall be

established by annually filing an affidavit with the county assessor

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1244

stating that the property qualifies for exemption pursuant to the

provisions of Section 6A of Article X of the Oklahoma Constitution,

relating to property moving through the state in interstate

commerce, and such other information as may be required by the

county assessor.

Each application for such an exemption shall be examined by the

county assessor in the same manner as applications for homestead

exemptions are examined pursuant to Section 2893 of this title.

Further, the applications shall be reviewed by the county board of

equalization in the same manner as homestead exemption applications

are reviewed pursuant to Section 2894 of this title and applicants

shall have the same rights to review and appeal as provided in

Section 2895 of this title.
Okla. Stat. tit. 68, § 68-1802 — OK Code / Title 68 / Section 68-1802
Statements of gross receipts
Status: in_force

Within sixty (60) days after this act shall become effective,

each Cooperative shall file with the Oklahoma Tax Commission, on

forms prescribed thereby, a statement of its total gross receipts

derived from the sale and distribution of electric energy during the

period beginning January 1, 1943, and ending on the last day of the

calendar month next preceding the time for making such statement and

shall pay the tax hereinafter levied thereon; and, on or before the

twentieth day of each month thereafter each cooperative shall so

file such statement of such gross receipts so derived during the

next preceding calendar month and pay the tax hereinafter levied

thereon; each such statement shall contain such other and further

information as the Oklahoma Tax Commission may require and shall be

sworn to and verified by an officer of the cooperative.
Okla. Stat. tit. 68, § 68-2357.63 — OK Code / Title 68 / Section 68-2357.63
Credit for qualified investment made in Oklahoma small
Status: in_force

business ventures in conjunction with investment made by qualified

small business capital company.

A. Except as provided in Section 1 of this act, for taxable

years beginning after December 31, 1997, and before January 1, 2012,

there shall be allowed a credit against the tax imposed by Section

2355 or, effective January 1, 2001, Section 2370 of this title or,

effective July 1, 2001, against the tax imposed by Section 624 or

628 of Title 36 of the Oklahoma Statutes, for qualified investment

made in Oklahoma small business ventures in conjunction with

investment in such ventures made by a qualified small business

capital company. No amount of a qualified investment made in

conjunction with investment made by a qualified small business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 837

capital company which has not been invested in one or more Oklahoma

small business ventures prior to the effective date of the

moratorium provided for in Section 1 of this act shall be eligible

for any credit otherwise authorized pursuant to this section. No

qualified investment made in conjunction with investment made by a

qualified small business capital company in one or more Oklahoma

small business ventures during the period of the moratorium pursuant

to Section 1 of this act shall be eligible for any credit otherwise

authorized pursuant to this section.

B. The credit provided for in this section shall be twenty

percent (20%) of the qualified investment made in Oklahoma small

business ventures in conjunction with qualified investment in such

ventures made by a qualified small business capital company and

shall be allowed for the taxable year during which the qualified

investment is made in an Oklahoma small business venture. If the

tax credit allowed pursuant to subsection A of this section exceeds

the amount of taxes due or if there are no state taxes due of the

taxpayer, the amount of the claim not used as an offset against the

taxes of a taxable year may be carried forward for a period not to

exceed three (3) taxable years. To qualify for the credit

authorized by this section, a qualified investment shall be:

1. Made by a shareholder, member or partner of a qualified

small business capital company that has made a qualified investment

in an Oklahoma small business venture;

2. Invested in the purchase of equity or near-equity in an

Oklahoma small business venture;

3. Made under the same terms and conditions as the qualified

investment made by the qualified small business capital company; and

4. Limited to the lesser of:

a. two hundred percent (200%) of any qualified investment

by the taxpayer in the qualified small business

capital company, or

b. two hundred percent (200%) of the qualified investment

made by the qualified small business capital company

in the Oklahoma small business venture.

C. No taxpayer may claim the credit provided for in this

section for a qualified investment made prior to January 1, 1998.

D. No taxpayer may claim the credit authorized by this section

for the same qualified investment amount for which any credit is

claimed pursuant to either Section 2357.73 or 2357.74 of this title.

E. If a pass-through entity is entitled to a credit under this

section, the pass-through entity shall allocate such credit to one

or more of the shareholders, partners or members of the pass-through

entity; provided, the total of all credits allocated shall not

exceed the amount of the credit to which the pass-through entity is

entitled. The credit may only be claimed for funds borrowed by the

pass-through entity to make a qualified investment if a shareholder,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 838

partner or member to whom the credit is allocated has an unlimited

and continuing legal obligation to repay the borrowed funds but the

allocation may not exceed such shareholder’s, partner’s or member’s

pro-rata equity share of the pass-through entity even if the

taxpayer’s legal obligation to repay the borrowed funds is in excess

of such amount. For purposes of the Oklahoma Small Business Capital

Formation Incentive Act, “pass-through entity” means a corporation

that for the applicable tax years is treated as an S corporation

under the Internal Revenue Code, general partnership, limited

partnership, limited liability partnership, trust, or limited

liability company that for the applicable tax year is not taxed as a

corporation for federal income tax purposes.
Okla. Stat. tit. 68, § 68-211 — OK Code / Title 68 / Section 68-211
Return of deposited money or securities to taxpayer
Status: in_force

When, to secure compliance with the provisions of this article

or any other State tax law, money or securities have been deposited

with the Tax Commission, and the Tax Commission is satisfied that

the taxpayer has complied with all tax laws and has, through

independent payment or through authorization granted by the taxpayer

to the Tax Commission to satisfy such tax indebtedness out of the

money or securities deposited, paid all taxes due the State, then

the Tax Commission shall return to the owner all or such part of the

deposited money or securities as remains after the liquidation of

taxpayer's tax liability.

If such money or securities have by the Tax Commission been

deposited with the State Treasurer, then the Tax Commission shall,

under the circumstances above stated, notify the Treasurer that the

money or securities, or such part as the Tax Commission shall

direct, should be returned to the owner.
Okla. Stat. tit. 68, § 68-2947.3 — OK Code / Title 68 / Section 68-2947.3
Agency special account – Deposits and balance -
Status: in_force

Distributions.

A. Any revenue not otherwise apportioned pursuant to the

provisions of subsection A or B of Section 2947.2 of this title

shall be deposited and maintained in the special agency account

created in Section 8 of this act subject to the procedures provided

in this section.

B. The maximum balance for the agency special account shall

never exceed Two Million Dollars ($2,000,000.00) at the end of each

fiscal year.

C. The Oklahoma State University Center for Local Government

Technology and the Oklahoma Cooperative Extension Service County

Training Program may request permission to expend funds in the

reserve account from the Commission on County Government Personnel

Education and Training. The Oklahoma Tax Commission shall, upon

written notification of expenditure approval from the Commission on

County Government Personnel Education and Training, distribute from

the agency special account the approved amount, if available, to the

Oklahoma State University Center for Local Government Technology or

the Oklahoma Cooperative Extension Service County Training Program,

as applicable.

D. The balance in the special agency account shall serve as a

contingency for adverse conditions if the distributions provided for

in subsections A and B of Section 2947.2 of this title are

insufficient to support the purposes of education training,

research, software and computer modernization of county governments.

E. For any fiscal year ending June 30, the Oklahoma Tax

Commission shall transfer any amount of revenue in excess of Two

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1291

Million Dollars ($2,000,000.00) remaining in the special agency

account to the General Revenue Fund of the State Treasury.
Okla. Stat. tit. 68, § 68-24110 — OK Code / Title 68 / Section 68-24110
Renumbered as § 3030 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-2357.19 — OK Code / Title 68 / Section 68-2357.19
Renumbered as § 2-11-306 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-2913 — OK Code / Title 68 / Section 68-2913
Due date of ad valorem taxes - Penalty on delinquent
Status: in_force

taxes - Collection of taxes.

A. All taxes levied upon an ad valorem basis for each fiscal

year shall become due and payable on the first day of November.

Except for mortgage servicers, the exclusive method for payment

shall be as follows:

1. Unless one-half (1/2) or more of the taxes so levied has

been paid before the first day of January, the entire tax levy for

such fiscal year shall become delinquent on that date.

2. If the first half or more of the taxes levied upon an ad

valorem basis for any such fiscal year has been paid before the

first day of January, the remainder shall be paid before the first

day of April thereafter and if not paid shall become delinquent on

that date.

In no event may payment be made in more than two installments

subject to the provisions of the payment schedule specified in this

subsection.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1275

B. Mortgage servicers, as defined in 24 C.F.R., part 3500.17,

shall pay all accounts which they are servicing in one annual

payment before the first day of January or the entire tax levy for

such fiscal year shall become delinquent on that date.

C. If the total tax owed is Twenty-five Dollars ($25.00) or

less, then the total amount must be paid before January 1. If the

total tax is not paid before January 1, the unpaid balance owing

shall become delinquent on the first day of January and shall be

subject to delinquent charges as provided for in this section.

D. All delinquent taxes shall bear interest at the rate of one

and one-half percent (1 1/2%) per month or major fraction thereof

until paid. In no event shall such interest exceed a sum equal to

the unpaid principal amount of tax, and when such interest has

accumulated to a sum equivalent to one hundred percent (100%) of the

unpaid tax the further accumulation of interest shall cease.

E. In addition to any other penalties prescribed by law,

delinquent taxes shall be subject to a late payment penalty of five

percent (5%) per month or a major fraction thereof until paid. The

penalty assessed herein shall only apply to delinquent taxes that

are due on property located in a dependent school district in a

county with a population of less than seventy-five thousand (75,000)

according to the most recent Federal Decennial Census and held by a

nonindividual taxpayer when the tax has been paid delinquent for two

(2) or more separate and consecutive years and the fair cash value

of the property exceeds Five Hundred Thousand Dollars ($500,000.00).

F. The county treasurer shall stamp the date of receipt on each

letter received containing funds for payment of taxes and no

interest shall be added or charged after the receipt of such letter

or the amount due. It shall be the duty of every person subject to

taxation according to the law to attend the county treasurer's

office and pay his or her taxes. If any person neglects to pay his

or her taxes until after they have become delinquent, the county

treasurer is directed and required to collect the delinquent tax as

provided for by law. The first installment of taxes payable

pursuant to the provisions of this section shall not become

delinquent until thirty (30) days after the tax rolls have become

completed and filed by the county assessor with the county

treasurer.

G. The county treasurer may waive penalties or interest in any

case where it is shown to the county treasurer that such penalties

or interest were incurred through no fault of the taxpayer. Each

waiver of penalties or interest shall be audited by the Office of

the State Auditor and Inspector each year during the annual audit of

the county offices.
Okla. Stat. tit. 68, § 68-500.48 — OK Code / Title 68 / Section 68-500.48
Sale or delivery of motor fuel without payment of taxes
Status: in_force

prohibited - Exceptions - Penalties.

A. Except as expressly provided in subsection B of this

section, no person shall sell, use, deliver, or store in this state,

or import for sale, use, delivery or storage in this state, motor

fuel as to which the tax imposed by Section 4 of this act has not

been previously paid to or accrued by either a licensed supplier, or

permissive supplier, at the time of removal from a terminal, or a

licensed importer provided all the conditions of Section 50 of this

act applicable to lawful import by the importer shall have been met.

B. The provisions of subsection A of this section shall not

apply to:

1. A supplier with respect to motor fuel held within the bulk

transfer/terminal system in this state which was manufactured in

this state or imported into this state in a bulk transfer;

2. A consumer with respect to motor fuel placed in the vehicle

supply tank of that person outside of this state;

3. Diesel fuel dyed in accordance with paragraph 16 of Section

10 of this act;

4. Motor fuel in the process of exportation by a supplier or a

licensed exporter in accordance with the shipping papers required by

Section 45 of this act and a statement meeting the requirements of

paragraph 2 of subsection A of Section 49 of this act is shown on

the shipping papers;

5. Gasoline, diesel fuel and kerosene used in aircraft subject

to the conditions and exceptions in paragraph 9 of Section 10 of

this act;

6. Fuel in possession of a consumer as to which a refund has

been issued;

7. Government and other exempt fuel under paragraphs 5, 6 and 7

of Section 10 of this act; or

8. A licensed importer who has met the conditions of Section 49

of this act.

C. A person who violates this section shall be guilty of a

misdemeanor and shall, upon conviction, be fined not more than One

Thousand Dollars ($1,000.00), or be sentenced to a term of not more

than one (1) year in the county jail, or shall be punishable by both

such fine and imprisonment and shall be subject to the provisions of

Section 59 of this act.
Okla. Stat. tit. 68, § 68-350.1 — OK Code / Title 68 / Section 68-350.1
Cigarettes not purchased for sale at tribally owned or
Status: in_force

licensed store - Liability for additional tax due - Wholesaler.

If a wholesaler timely accepts documentation as prescribed by

the Oklahoma Tax Commission from a person claiming that the

cigarettes will be sold at a tribally owned or licensed store, the

wholesaler shall be relieved of any liability for any additional tax

due or required to be collected should it later be determined that

the cigarettes were not purchased for sale at a tribally owned or

licensed store.
Okla. Stat. tit. 68, § 68-500.32 — OK Code / Title 68 / Section 68-500.32
Importation of motor fuel in tank wagons - Destination
Status: in_force

within 25 miles of border - Remittance of tax.

Subject to gallonage limits and other conditions established by

the Commission, the Commission shall provide for the payment of tax

imposed by this act by a person importing gasoline or diesel motor

fuel from a bulk plant in another state in a tank wagon if the

destination of that vehicle does not exceed twenty-five (25) miles

from the border of this state.
Okla. Stat. tit. 68, § 68-1364 — OK Code / Title 68 / Section 68-1364
Permits to do business
Status: in_force

Permits to do business.

A. Every person desiring to engage in a business within this

state who would be designated as a Group One or Group Three vendor,

pursuant to Section 1363 of this title, shall be required to secure

from the Oklahoma Tax Commission every three (3) years a written

permit for a fee of Twenty Dollars ($20.00) prior to engaging in

such business in this state. Each such person shall file with the

Tax Commission an application for a permit to engage in or transact

business in this state, setting forth such information as the Tax

Commission may require. The application shall be signed by the

owner of the business or representative of the business entity and

as a natural person, and, in the case of a corporation, as a legally

constituted officer thereof. To obtain a sales tax permit, an

individual or sole proprietor must be at least eighteen (18) years

Oklahoma Statutes - Title 68. Revenue and Taxation Page 605

of age. A parent or legal guardian may apply for a permit on behalf

of an individual or sole proprietor who is not at least eighteen

(18) years of age, provided the parent or legal guardian will be

considered the authorized user responsible for remitting state tax.

B. Upon receipt of an initial application, the Tax Commission

may issue a probationary permit effective for six (6) months which

will automatically renew for an additional thirty (30) months unless

the applicant receives written notification of the refusal of the

Commission to renew the permit. Within twenty (20) days of the date

of the written notification of the notice of refusal, the applicant

may request a hearing to show cause why the permit should be

renewed. Upon receipt of a request for a hearing, the Tax

Commission shall set the matter for hearing and give ten (10) days'

notice in writing of the time and place of the hearing. At the

hearing, the applicant shall set forth the qualifications of the

applicant for a permit and proof of compliance with all state tax

laws.

C. Holders of a probationary permit as provided in subsection B

of this section shall not be permitted to present the permit to

obtain a commercial license plate for their motor vehicle as

provided in Section 1133.1 of Title 47 of the Oklahoma Statutes.

D. Upon verification that the applicant is a Group Three

vendor, the Tax Commission may require such applicant to furnish a

surety bond or other security as the Commission may deem necessary

to secure payment of taxes under this article, prior to issuance of

a permit for the place of business set forth in the application for

permit. Provided, the Tax Commission is hereby authorized to set

guidelines, by adoption of regulations, for the issuance of sales

tax permits. Pursuant to the guidelines the Tax Commission may

refuse to issue permits to any Group Three vendors, or any class of

vendors included in the whole classification of Group Three vendors,

if the Tax Commission determines that it is likely this state will

lose tax revenue due to the difficulty of enforcing this article for

any reasons stated in paragraph 21 of Section 1354 of this title.

E. A separate permit for each additional place of business to

be operated must be obtained from the Tax Commission for a fee of

Ten Dollars ($10.00). Such permit shall be good for a period of

three (3) years. The Tax Commission shall grant and issue to each

applicant a separate permit for each place of business in this

state, upon proper application therefor and verification thereof by

the Tax Commission.

F. A permit is not assignable and shall be valid only for the

person in whose name it is issued and for the transaction of

business at the place designated therein. The permit shall at all

times be conspicuously displayed at the place of business for which

issued in a position where it can be easily seen. The permit shall

be in addition to all other permits required by the laws of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 606

state. Provided, if the location of the business is changed, such

person shall file with the Tax Commission an application for a

permit to engage in or transact business at the new location. Upon

issuance of the permit to the new location of such business, no

additional permit fee shall be due until the expiration of the

permit issued to the previous location of such business.

G. It shall be unlawful for any person coming within the class

designated as Group One or the class designated as Group Three to

engage in or transact a business of reselling tangible personal

property or services within this state unless a written permit or

permits shall have been issued to such person. Any person who

engages in a business subject to the provisions of this section

without a permit or permits, or after a permit has been suspended,

upon conviction, shall be guilty of a misdemeanor punishable by a

fine of not more than One Thousand Dollars ($1,000.00). Any person

convicted of a second or subsequent violation hereof shall be guilty

of a Class D3 felony offense punishable by a fine of not more than

Five Thousand Dollars ($5,000.00), or by a term of imprisonment as

provided for in subsections B through F of Section 20P of Title 21

of the Oklahoma Statutes, or both such fine and imprisonment.

H. Any person operating under a permit as provided in this

article shall, upon discontinuance of business by sale or otherwise,

return such permit to the Tax Commission for cancellation, together

with a remittance for any unpaid or accrued taxes. Failure to

surrender a permit and pay any and all accrued taxes will be

sufficient cause for the Tax Commission to refuse to issue a permit

subsequently to such person to engage in or transact any other

business in this state. In the case of a sale of any business, the

tax shall be deemed to be due on the sale of the fixtures and

equipment, and the Tax Commission shall not issue a permit to

continue or conduct the business to the purchaser until all tax

claims due this state have been settled.

I. All permits issued under the provisions of this article

shall expire three (3) years from the date of issuance at the close

of business at each place or location of the business within this

state. No refund of the fee shall be made if the business is

terminated prior to the expiration of the permit. Whenever the

sales tax reports required to be filed by Section 1365 of this title

indicate there is no business activity at a place of business for a

period of twelve (12) months, the Tax Commission, after giving

twenty (20) days' notice to the permit holder in writing of the time

and place of hearing to show cause why the sales tax permit for that

place of business should not be revoked, may revoke or suspend the

permit pursuant to an order of the Tax Commission after failure to

show cause or failure to appear by the permit holder.

J. Whenever a holder of a permit fails to comply with any

provisions of this article, the Tax Commission, after giving twenty

Oklahoma Statutes - Title 68. Revenue and Taxation Page 607

(20) days' notice in writing of the time and place of hearing to

show cause why the permit should not be revoked, may revoke or

suspend the permit pursuant to an order of the Tax Commission after

failure to show cause or failure to appear by the permit holder, the

permit to be renewed upon removal of cause or causes of revocation

or suspension. However, if a holder of a permit becomes delinquent

for a period of three (3) months or more in reporting or paying of

any tax due under this article, any duly authorized agent of the Tax

Commission may remove the permit from the taxpayer's premises and it

shall be returned or renewed only upon the filing of proper reports

and payment of all taxes due under this article.

K. Permits are not required of persons coming within the

classification designated as Group Two. The Oklahoma Tax Commission

shall issue a limited permit to Group Five vendors. The permit

shall be in such form as the Tax Commission may prescribe.

L. Nothing in this article shall be construed to allow a permit

holder to purchase, tax exempt, anything for resale that the permit

holder is not regularly in the business of reselling.

M. All monies received pursuant to issuance of such permits to

do business shall be paid to the State Treasurer and placed to the

credit of the General Revenue Fund of the State Treasury.

N. Notwithstanding the provisions of Section 205 of this title,

the Oklahoma Tax Commission is authorized to release the following

information contained in the Master Sales and Use Tax File to

vendors:

1. Permit number;

2. Name in which permit is issued;

3. Name of business operation if different from ownership

(DBA);

4. Mailing address;

5. Business address;

6. Business class, North American Industry Classification

System (NAICS), or Standard Industrial Classification (SIC); and

7. Effective date and expiration or cancellation date of

permit.

Release of such information shall be limited to tax remitters

for the express purpose of determining the validity of sales permits

presented as evidence of purchasers' sales tax resale status under

this Oklahoma Tax Code.

The provisions of this subsection shall be strictly interpreted

and shall not be construed as permitting the disclosure of any other

information contained in the records and files of the Tax Commission

relating to sales tax or to any other taxes.

This information may be provided on a subscription basis, with

periodic updates, and sufficient fee charged, not to exceed One

Hundred Fifty Dollars ($150.00) per year, to offset the

administrative costs of providing the list. All revenue received by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 608

the Oklahoma Tax Commission from such fees shall be deposited to the

credit of the Oklahoma Tax Commission Fund. No liability

whatsoever, civil or criminal, shall attach to any member of the Tax

Commission or any employee thereof for any error or omission in the

disclosure of information pursuant to this subsection.

O. If the Tax Commission enters into the Streamlined Sales and

Use Tax Agreement under Section 1354.18 of this title, the Tax

Commission is authorized to participate in its online sales and use

tax registration system and shall not require the payment of the

registration fees or other charges provided in this section from a

vendor who registers within the online system if the vendor has no

legal requirement to register.
Okla. Stat. tit. 68, § 68-302 — OK Code / Title 68 / Section 68-302
Stamp excise tax upon sale, use, gift, possession or
Status: in_force

consumption of cigarettes.

There is hereby levied upon the sale, use, gift, possession, or

consumption of cigarettes within the State of Oklahoma a tax at the

rate of four (4) mills per cigarette. Beginning November 3, 1992,

the revenue resulting from the tax levied pursuant to this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the Oklahoma

Building Bonds of 1992 Sinking Fund. No part of the cigarette tax

receipts derived from the increase in the cigarette tax rate shall

be used in determining the amount of cigarette tax collections to be

paid into the State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 147

The tax hereby levied shall be paid only once on any cigarettes

sold, used, received, possessed, or consumed in this state. The tax

shall be evidenced by stamps which shall be furnished by and

purchased from the Tax Commission or by an impression of such tax by

the use of a metering device when authorized by the Tax Commission

as provided for in Section 301 et seq. of this title, and the stamps

or impression shall be securely affixed to one end of each package

in which cigarettes are contained or from which consumed.

The impact of the tax levied by the provisions of Section 301 et

seq. of this title is hereby declared to be on the vendee, user,

consumer, or possessor of cigarettes in this state, and, when the

tax is paid by any other person, such payment shall be considered as

an advance payment and shall thereafter be added to the price of the

cigarettes and recovered from the ultimate consumer or user. In

making a sale of cigarettes in this state, a wholesaler or jobber

may separately state and show upon the invoice covering the sale the

amount of tax paid on the cigarettes sold. The tax shall be

evidenced by appropriate stamps attached to each package of

cigarettes sold. Every retailer who makes sales of cigarettes

within this state to persons for use or consumption shall separately

show the amount of tax paid as evidenced by appropriate stamps on

each package of cigarettes sold, and the tax shall be collected by

the retailer from the user or consumer. The provisions of this

section shall in no way affect the method of collection of tax on

cigarettes as now provided for by existing law. As to cigarettes

packed in quantities of less than ten, for distribution as samples,

payment of the tax may be made to the Tax Commission in a lump sum

without affixing stamps on such packages.

Notwithstanding any other provision of law, the tax levied

pursuant to the provisions of Section 301 et seq. of this title

shall be part of the gross proceeds or gross receipts from the sale

of cigarettes, as those terms are defined in paragraph 7 of Section

1352 of this title.
Okla. Stat. tit. 68, § 68-1374 — OK Code / Title 68 / Section 68-1374
Sales Tax Remitting Account - Certification of interest
Status: in_force

earned - Remittance to municipalities and counties.

A. Not later than the fifth day of each month, the State

Treasurer shall determine and shall certify to the Oklahoma Tax

Commission the aggregate amount of interest earned upon the total of

all amounts deposited to the Sales Tax Remitting Account during the

preceding month.

B. Not later than the fifteenth day of each month, the Oklahoma

Tax Commission, acting on behalf of a municipality or county for

collection of sales taxes and on behalf of a municipality for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 643

collection of use taxes, shall determine and then remit to each

municipality or county:

1. The amount of sales tax revenue, penalties and interest

collected on behalf of the municipality or county and the amount of

use tax revenue, penalties and interest collected on behalf of the

municipality for the preceding month; and

2. An amount equal to the municipality's or county's

proportionate share of the total interest earned upon all amounts

deposited to the Sales Tax Remitting Account for the month as

determined by the Oklahoma Tax Commission as provided in subsections

C and D of this section.

C. The proportionate share of interest earned by each

municipality shall be determined by dividing the total deposit of

sales tax or use tax revenue, penalties and interest made on behalf

of each municipality for the month, after deduction of the retention

fee authorized by Section 2702 of Title 68 of the Oklahoma Statutes,

by the total amount of all sales tax or use tax revenue, penalties

and interest deposited into the Sales Tax Remitting Account for the

same month. The resulting figure shall be multiplied by the total

amount of interest earned upon all deposits of sales tax or use tax

revenue, penalties and interest made to the Sales Tax Remitting

Account for the same month. The resulting dollar amount shall be

remitted to each municipality together with the amount as required

by paragraph 1 of subsection B of this section.

D. The proportionate share of interest earned by each county

shall be determined by dividing the total deposit of sales tax

revenue, penalties and interest made on behalf of each county for

the month, after deduction of the one-percent fee authorized by

Section 1371 of Title 68 of the Oklahoma Statutes, by the total

amount of all sales tax revenue, penalties and interest deposited

into the Sales Tax Remitting Account for the same month. The

resulting figure shall be multiplied by the total amount of interest

earned upon all deposits of sales tax revenue, penalties and

interest made to the Sales Tax Remitting Account for the same month.

The resulting dollar amount shall be remitted to each county

together with the amount as required by paragraph 1 of subsection B

of this section.
Okla. Stat. tit. 68, § 68-2889 — OK Code / Title 68 / Section 68-2889
Homesteads - Classification - Exemption from ad valorem
Status: in_force

taxation.

Homesteads, as defined in Section 2888 of this title, are hereby

classified for the purpose of taxation as provided in Section 22 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1232

Article X of the Oklahoma Constitution. All homesteads in this

state shall be assessed for taxation the same as other real property

therein, except that each homestead, as defined by Section 2801 et

seq. of this title, shall be exempted from all forms of ad valorem

taxation to the extent of One Thousand Dollars ($1,000.00) of the

assessed valuation.
Okla. Stat. tit. 68, § 68-2357.301 — OK Code / Title 68 / Section 68-2357.301
Definitions
Status: in_force

As used in Sections 2357.301 through 2357.304 of this title:

1. "Aerospace sector" means a private or public organization

located in this state and engaged in the manufacture of aerospace or

defense hardware or software, aerospace maintenance, aerospace

repair and overhaul, supply of parts to the aerospace industry,

provision of services and support relating to the aerospace

industry, research and development of aerospace technology and

systems and the education and training of aerospace personnel;

2. "Compensation" means payments in the form of contract labor

for which the payor is required to provide a Form 1099 to the person

paid, wages subject to withholding tax paid to a part-time employee

or full-time employee or salary or other remuneration. Compensation

shall not include employer-provided retirement, medical or health-

care benefits, reimbursement for travel, meals, lodging or any other

expense;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 892

3. "Institution" means an institution within The Oklahoma State

System of Higher Education or any other public or private college or

university that is accredited by a national accrediting body;

4. "Qualified employer" means a sole proprietor, general

partnership, limited partnership, limited liability company,

corporation, other legally recognized business entity or public

entity whose principal business activity involves the aerospace

sector;

5. "Qualified employee" means any person, regardless of the

date of hire, employed in this state by or contracting in this state

with a qualified employer on or after January 1, 2009, who was not

employed in the aerospace sector in this state immediately preceding

employment or contracting with a qualified employer, and who has

been either:

a. awarded an undergraduate or graduate degree from a

qualified program by an institution, or

b. licensed as a Professional Engineer by the State Board

of Licensure for Professional Engineers and Land

Surveyors pursuant to Section 475.15 of Title 59 of

the Oklahoma Statutes.

Provided, the definition shall not be interpreted to exclude any

person who was employed in the aerospace sector, but not as a full-

time engineer, prior to being awarded an undergraduate or graduate

degree from a qualified program by an institution or any person who

has been awarded an undergraduate or graduate degree from a

qualified program by an institution and is employed by a

professional staffing company and assigned to work in the aerospace

sector in this state.

Beginning on or after January 1, 2024, the definition shall also

not be interpreted to exclude any person (1) who previously

qualified and established the credit against the tax imposed

pursuant to Section 2355 of this title and becomes employed by a

different qualified employer, or (2) who establishes the credit

against the tax imposed pursuant to Section 2355 of this title for

the first time and becomes employed by a different qualified

employer in subsequent years, provided a person in either case has

not claimed the credit for the lifetime maximum of five (5) years;

6. "Qualified program" means a program at an institution that

includes a graduate or undergraduate program that has been

accredited by the Engineering Accreditation Commission of the

Accreditation Board for Engineering and Technology (ABET) and that

awards an undergraduate or graduate degree. Both the undergraduate

and graduate programs of the same discipline of engineering at an

institution shall be part of the qualified program if either program

is ABET accredited; and

7. "Tuition" means the average annual amount paid by a

qualified employee for enrollment and instruction in a qualified

Oklahoma Statutes - Title 68. Revenue and Taxation Page 893

program. Tuition shall not include the cost of books, fees or room

and board.
Okla. Stat. tit. 68, § 68-1354.16 — OK Code / Title 68 / Section 68-1354.16
Streamlined Sales and Use Tax Administration Act -
Status: in_force

Purpose.

The Legislature finds that a streamlined sales and use tax

system will reduce and, over time, eliminate the burden and cost for

all vendors to collect sales and use taxes levied by this state and

its political subdivisions. The Legislature further finds that this

state should enter into the Streamlined Sales and Use Tax Agreement

to simplify and modernize sales and use tax administration in order

to substantially reduce the burden of tax compliance for all sellers

and for all types of commerce.
Okla. Stat. tit. 68, § 68-1211 — OK Code / Title 68 / Section 68-1211
Organization of business trust
Status: in_force

The county clerks of the several counties of the state shall not

receive for filing in their offices any instrument providing for the

organization of any business trust unless and until a duplicate of

such instrument is provided for filing with the Tax Commission,

which duplicate shall show the filing references of the county clerk

in whose office the original of such instrument is filed, and it is

hereby made the duty of such county clerk to see that such duplicate

is immediately forwarded to the Tax Commission.
Okla. Stat. tit. 68, § 68-302-3 — OK Code / Title 68 / Section 68-302-3
Additional tax on cigarettes - Rate - Apportionment of
Status: in_force

revenues.

(a) In addition to the tax levied in Sections 302, 302-1 and

302-2 of Title 68 of the Oklahoma Statutes, except as otherwise

provided in this section, there is hereby levied upon the sale, use,

gift, possession, or consumption of cigarettes, as defined in

Sections 301 through 325 of Title 68 of the Oklahoma Statutes,

within the State of Oklahoma a tax at a rate reflecting the amount

of the reduction of the federal cigarette tax levied pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 150

provisions of subsection (b) of Section 5701 of the Internal Revenue

Code, scheduled to be effective October 1, 1985. However, if the

federal cigarette tax is increased subsequent to said reduction but

prior to January 1, 1986, and said federal cigarette tax is

increased by the amount of the reduction of said tax which was

effective October 1, 1985, the provisions of this section shall

cease to be effective. If the federal cigarette tax is increased

subsequent to said reduction but prior to January 1, 1986, and said

federal cigarette tax is increased by an amount less than the amount

of the reduction of said tax which was effective October 1, 1985,

the tax levied pursuant to the provisions of this section shall be

at a rate reflecting the difference between the amount of the

reduction of federal cigarette tax which was effective October 1,

1985, and the amount of the increase of said tax. Such tax shall be

evidenced by tax stamps as now provided for by law for other

cigarette taxes, except that as to cigarette packages of less than

ten cigarettes for free distribution as samples, the tax therein

levied shall be computed and paid as provided for other cigarette

taxes without affixing stamps on such package.

(b) No part of the revenues resulting from the additional tax

levied in this section shall be used in determining the amount of

cigarette tax collections to be paid into the State of Oklahoma

Institutional Building Bonds of 1961 Sinking Fund pursuant to the

provisions of Sections 57.31 through 57.43 of Title 62 of the

Oklahoma Statutes or into the State of Oklahoma Institutional

Building Bonds of 1965 Sinking Fund pursuant to the provisions of

Sections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.

(c) The revenue resulting from the additional tax levied in

this section shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer, who shall deposit the same in

the General Revenue Fund of the State of Oklahoma.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-253 — OK Code / Title 68 / Section 68-253
Corporations or limited liability companies - Filing
Status: in_force

assessment for certain unpaid taxes - Individuals liable.

A. When the Oklahoma Tax Commission files a proposed assessment

against corporations, limited liability companies or other legal

entities for unpaid sales taxes, mixed beverage gross receipts tax

collected pursuant to Section 5-105 of Title 37A of the Oklahoma

Statutes, medical marijuana gross receipts tax collected pursuant to

Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes,

withheld income taxes or motor fuel taxes collected pursuant to

Article 5, 6 or 7 of this title, the Commission shall file such

proposed assessments against the individuals personally liable for

the tax.

B. Any individual shall be liable for the payment of sales tax,

mixed beverage gross receipts tax, medical marijuana gross receipts

tax, withheld income tax or motor fuel tax if, during the period of

time for which the assessment was made, the individual was

responsible for withholding or collection and remittance of taxes or

had direct control, supervision or responsibility for filing returns

and making payments of the tax due the State of Oklahoma.

C. Personal liability for sales tax, mixed beverage gross

receipts tax, medical marijuana gross receipts tax, withheld income

tax or motor fuel tax shall be determined in accordance with the

standards for determining liability for payment of federal

withholding tax pursuant to the Internal Revenue Code of 1986, as

amended, or regulations promulgated pursuant to such section.
Okla. Stat. tit. 68, § 68-1370.2A — OK Code / Title 68 / Section 68-1370.2A
Counties with population of more than 300,000 - Sales
Status: in_force

tax - Acquisition and development of qualified manufacturing

facilities.

Notwithstanding the provisions of Section 1370 of this title and

in accordance with the provisions of Section 1 of this act, any

county of this state with a population of more than three hundred

thousand (300,000) according to the latest Federal Decennial Census

may levy a sales tax of not to exceed one percent (1%) upon the

gross proceeds or gross receipts derived from all sales or services

in the county upon which a consumer's sales tax is levied by the

state subject to the following conditions:

1. The proceeds of such sales tax and the interest thereon

shall be used solely for the purpose of acquisition and development

of qualified manufacturing facilities, related machinery and

equipment and any necessary infrastructure changes or improvements

related to such facilities located within the county to be owned by

the county, any municipality within the county or a public trust in

which the county or municipality is a beneficiary. However, such

municipality or public trust shall hold such title for the use and

benefit of the residents of the entire county in which the tax is

levied and collected. The acceptance by the municipality or public

trust of any title or tax proceeds shall be deemed an acceptance of

this requirement. The board of county commissioners of any county

that has approved the imposition of a sales tax pursuant to this

section may not commence the collection of any such sales tax until

a qualified manufacturing facility has signed an agreement to locate

such facility within the county. As used in this paragraph,

"qualified manufacturing facility" means a new or expanding facility

Oklahoma Statutes - Title 68. Revenue and Taxation Page 629

primarily engaged in manufacturing, production and/or assembly of

consumer or other products, whether or not on a factory basis, whose

total cost of acquisition and construction exceeds the sum of

Fifteen Million Dollars ($15,000,000.00) and which will employ at

least one thousand (1,000) new full-time-equivalent employees, as

certified by the Employment Security Commission within three (3)

years after the completion of the facility;

2. Before a sales tax may be levied by the county, the

imposition of the tax shall first be approved by a majority of the

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners in the

manner provided by law for county elections;

3. The monies collected pursuant to the provisions of this

section shall only be expended by the board of county commissioners

to finance an amount not to exceed twenty-five percent (25%) of the

total cost related to the acquisition and construction of the

qualified manufacturing facility, related machinery and equipment

and any necessary infrastructure changes or improvements directly

related to such facility; and

4. Such sales tax can only be imposed for a period not to

exceed three (3) years.
Okla. Stat. tit. 68, § 68-231.1 — OK Code / Title 68 / Section 68-231.1
Additional penalty for failure to pay delinquent taxes
Status: in_force

An additional penalty of Fifteen Dollars ($15.00) or an amount

equal to ten percent (10%), but not to exceed Two Hundred Dollars

Oklahoma Statutes - Title 68. Revenue and Taxation Page 112

($200.00), of the total amount of tax, penalty and interest as

stated on the face of a tax warrant, unless the actual liability at

the date of issuance of the warrant is determined to be a lesser

amount, whichever amount is greater, is hereby imposed upon each tax

debtor who neglects, refuses or fails to pay delinquent taxes. The

additional penalty shall be added to and become a part of the total

tax debt due the state and may be collected in the same manner as

provided by law for collection of delinquent taxes. Provided,

however, the penalty imposed pursuant to this section shall not be

assessed or collected more than once for the execution of a tax

warrant in each county.

Upon collection of the additional penalty imposed herein, the

Oklahoma Tax Commission shall transmit the revenue to the State

Treasurer to be deposited in the Oklahoma Tax Commission Fund. The

revenue from the additional penalty collected by the sheriff shall

be apportioned by the Oklahoma Tax Commission to the various county

treasurers to be deposited in the appropriate fund of the county

sheriff's department to be used by such department to increase

efforts to locate tax debtors and their property, to execute upon

tax warrants, and to collect delinquent taxes. The revenue from the

additional penalty collected by the Oklahoma Tax Commission shall be

apportioned to the Oklahoma Tax Commission Fund to be used by the

Oklahoma Tax Commission to enhance its efforts to collect delinquent

taxes. The additional penalty is imposed as a fee for the

collection of delinquent taxes by the sheriff, undersheriff, deputy

sheriff or Tax Commission. The penalty is in addition to the

reimbursement of actual and necessary travel and costs authorized in

Section 231 of this title and any other fees which may be allowed by

the district court.
Okla. Stat. tit. 68, § 68-3023 — OK Code / Title 68 / Section 68-3023
Examination of budgets and levies by taxpayers - Filing
Status: in_force

protests.

(a) Taxpayers of the state shall have the right, at all times,

to examine the budgets and levies on file with the respective county

clerks of the state and with the State Auditor and Inspector, for

the purpose of checking same for illegalities in the levies made,

and any taxpayer may, at any time within fifteen (15) days from the

date of filing with the State Auditor and Inspector as above

provided for, file a protest in writing together with three copies

thereof, with the State Auditor and Inspector against any alleged

illegality of any levy. Provided the State Auditor and Inspector

shall grant an additional fifteen (15) days in which any taxpayer

may file protest to any budget or levy upon proper application

showing the necessity for such extension. The State Auditor and

Inspector shall thereupon transmit by certified mail one copy of

each to the county clerk, the district attorney and county treasurer

of the county affected thereby; or said protest with the same number

of copies may be filed with the county clerk in which event the

county clerk shall transmit one copy of each to the State Auditor

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1314

and Inspector and to the district attorney and county treasurer of

the county affected thereby, and such filing shall have the same

force and effect as though filed with the State Auditor and

Inspector. The said protest shall specify the said alleged illegal

levy and the grounds upon which said alleged illegalities are based.

Any protest filed by any taxpayer as herein provided shall inure to

the benefit of all taxpayers. If no protest is filed by any

taxpayer as to the levy of any county or municipal subdivision

thereof within said fifteen-day period or any extension thereof all

appropriations and levies of said county and municipal subdivisions

thereof not protested, shall be deemed to be legal, and all

proceedings for refunds or suits for refunds or recovery of taxes or

to contest the validity thereof in any manner shall be barred.

(b) The excise board may reconvene at any time within sixty (60)

days after the filing of the budgets and levies with the State

Auditor and Inspector and reduce any protested budgets and levies

which the excise board deems to be illegal.
Okla. Stat. tit. 68, § 68-3134 — OK Code / Title 68 / Section 68-3134
Management of real estate purchased by county at resale
Status: in_force

So long as the same remains unsold, the board of county

commissioners shall manage the real estate purchased at resale in

the name of the county; leasing, renting or using such property for

the best interests of said county. The board is authorized to

collect rents, enforce ejectments, and to make repairs or

replacements on said real estate while the title remains in the

county. Neglect of the board of county commissioners to acquire

possession of such property shall constitute malfeasance in office

and any county commissioner upon conviction thereof shall be removed

from office.
Okla. Stat. tit. 68, § 68-3034 — OK Code / Title 68 / Section 68-3034
Rainy day and capital reserve funds – Counties with
Status: in_force

excise board.

This act shall permit counties with an excise board as per

Section 3005.1 of Title 68 of the Oklahoma Statutes or budget board

as per Section 1407 of Title 19 of the Oklahoma Statutes to

establish a rainy day fund and capital reserve fund, such that each

will be its own continuing fund carrying over its balance from year

to year.
Okla. Stat. tit. 68, § 68-1369 — OK Code / Title 68 / Section 68-1369
Collection of Delinquent Taxes - Political Subdivisions
Status: in_force

Failing to Pay.

(A) All taxes levied in this article which are delinquent

together with any penalty and interest thereon may be collected in

the same manner as any other taxes imposed by law in addition to any

remedies or penalties set out in this article.

(B) All delinquent taxes levied in this article or penalties or

interest shall at all times constitute a lien upon the property of

any person liable for the payment thereof, which shall be prior,

superior and paramount as against the claims of unsecured creditors.

(C) In case any city, town, county or other political subdivision

of this state shall fail or refuse to pay the tax, or any part

thereof, becoming due the state under the terms and provisions of

this article from such city, town, county or other political

subdivision, when due, the Tax Commission shall issue a warrant for

the amount of the tax, penalty and interest, due just as in the case

of delinquency of any other delinquent taxpayer who fails or refuses

to pay the said tax; and the sheriff shall serve such warrant upon

the county treasurer of the county in which such delinquent taxpayer

is located and from the date of such service the same shall

constitute and be a lien upon all ad valorem tax penalties collected

by said treasurer for and on account of such delinquent taxpayer

until the amount of such delinquent tax due by such taxpayer is

paid; and the county treasurer upon whom such tax warrant is served

is hereby directed and required to remit the amount of all such ad

valorem tax penalty when collected by him to the Tax Commission

until the amount due the state by the taxpayer, against whom such

warrant was issued, is paid.
Okla. Stat. tit. 68, § 68-350 — OK Code / Title 68 / Section 68-350
Persons eligible to sell cigarettes to tribally owned or
Status: in_force

licensed store - Duty to affix tax stamp - Tribally owned or

licensed stores to do business only with stamped cigarettes.

A. Every wholesaler, jobber or warehouseman doing business

within this state and required to secure a license as provided in

Section 304 of Title 68 of the Oklahoma Statutes may sell cigarettes

to tribally owned or licensed stores in this state. It shall be the

duty of the wholesaler, jobber or warehouseman to affix the tax

stamp required by Section 4 of this act to cigarette inventory sold

to a tribally owned or licensed store.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 204

B. Tribally owned or licensed stores may only purchase,

receive, stock, possess, sell or distribute stamped cigarettes.
Okla. Stat. tit. 68, § 68-3910 — OK Code / Title 68 / Section 68-3910
Triennial report
Status: in_force

The Oklahoma Department of Commerce shall prepare triennially a

report which shall include, but not be limited to, documentation of

the new direct jobs created under the Small Employer Quality Jobs

Incentive Act and a fiscal analysis of the costs and benefits of the

act to the state. The report shall be submitted to the President

Pro Tempore of the Senate, the Speaker of the House of

Representatives and the Governor no later than March 1, 2001, and

every three (3) years thereafter. The report may be used for the

purpose of determining whether to continue or sunset the Small

Employer Quality Jobs Incentive Act.
Okla. Stat. tit. 68, § 68-24348 — OK Code / Title 68 / Section 68-24348
Renumbered as § 3144 of this title by Laws 1988, c. 162,
Status: in_force

§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-2359 — OK Code / Title 68 / Section 68-2359
Exempted organizations
Status: in_force

A. A person or organization exempt from federal income taxation

under the provisions of the Internal Revenue Code shall also be

exempt from the tax imposed by Section 2351 et seq. of this title in

each year in which such person or organization satisfies the

requirements of the Internal Revenue Code for exemption from federal

income taxation. If the exemption applicable to any person or

organization under the provisions of the Internal Revenue Code is

limited or qualified in any manner, the exemption from taxes imposed

by this article shall be limited or qualified in a similar manner.

B. Notwithstanding the provisions of subsection A of this

section, the unrelated business taxable income or other income

subject to tax, as computed under the provisions of the Internal

Revenue Code, of any person or organization exempt from the tax

imposed by Section 2351 et seq. of this title and subject to the tax

imposed on such income by the Internal Revenue Code shall be subject

to the tax which would have been imposed by this act but for the

provisions of subsection A of this section.

C. Insurance companies paying, during or for the taxable year,

a tax to this state on gross premium income shall be exempt from the

provisions of this article and the taxes levied thereby.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1025

D. Royalty earned by an inventor from products developed and

manufactured in this state shall be exempt from the tax imposed by

Section 2355 of this title for a seven-year period, pursuant to the

provisions of Section 5064.7 of Title 74 of the Oklahoma Statutes.

E. Tenants of small business incubators shall be exempt for the

tax imposed by Section 2355 of this title, pursuant to the

provisions of Section 5078 of Title 74 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-2368.6 — OK Code / Title 68 / Section 68-2368.6
Support of road and highway maintenance - Donation from
Status: in_force

tax refund.

A. Each state individual income tax return form for tax years

which begin after December 31, 2003, and each state corporate tax

return form for tax years beginning after December 31, 2003, shall

contain a provision to allow a donation from a tax refund for the

benefit of maintenance of the roads and highways in this state, as

follows:

Support of Oklahoma Road and Highway Maintenance. Check if you

wish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Income Tax Checkoff Revolving Fund for the Support of

Oklahoma Road and Highway Maintenance created in subsection C of

this section.

C. There is hereby created in the State Treasury a revolving

fund for the Department of Transportation to be designated the

"Income Tax Checkoff Revolving Fund for the Support of Oklahoma Road

and Highway Maintenance". The fund shall be a continuing fund, not

subject to fiscal year limitations, and shall consist of all monies

apportioned to the fund pursuant to the provisions of this section.

All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the Department of

Transportation for the purpose of funding road and highway

maintenance in this state. Such monies shall be apportioned as and

in a manner specified by the Transportation Commission.

Expenditures from the fund shall be made upon warrants issued by the

State Treasurer against claims filed as prescribed by law with the

Director of the Office of Management and Enterprise Services for

approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for refund at

any time within three (3) years from the due date of the tax return.

Such claims shall be filed pursuant to the provisions of Section

2373 of this title. Prior to the apportionment set forth in this

section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-1370.4 — OK Code / Title 68 / Section 68-1370.4
County sales tax - Conditions for levy
Status: in_force

Notwithstanding the provisions of Section 1370 of this title and

in accordance with the provisions of Section 1 of this act, any

county of this state with a population of more than three hundred

thousand (300,000) according to the latest Federal Decennial Census

may levy a sales tax of not to exceed one percent (1%) upon the

gross proceeds or gross receipts derived from all sales or services

in the county upon which a consumer's sales tax is levied by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 631

state, except as provided in paragraph 8 of Section 1357 of this

title, subject to the following conditions:

1. The proceeds of such sales tax and the interest thereon

shall be used solely for the purpose of development of facilities

for lease or conveyance to the government of the United States and

any necessary infrastructure changes or improvements directly

related to such facilities located within the county. The board of

county commissioners of any county that has approved the imposition

of a sales tax pursuant to this section may not commence the

collection of any such sales tax until an agreement to locate such

facility within the county is reached;

2. Before a sales tax may be levied by the county, the

imposition of the tax shall first be approved by a majority of the

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners;

3. The monies collected pursuant to the provisions of this

section shall only be expended by the board of county commissioners

to finance the construction of the facility and any necessary

infrastructure changes or improvements directly related to such

facility; and

4. Such sales tax can only be imposed for a period not to

exceed three (3) years.
Okla. Stat. tit. 68, § 68-2373 — OK Code / Title 68 / Section 68-2373
Claim for refund — Return required — Limitation period
Status: in_force

A. Any claim for refund filed pursuant to this section must be

made on a return, in the form prescribed by the Oklahoma Tax

Commission.

B. Any claim for refund of an overpayment of any tax imposed by

Section 2355 of this title must be made within three (3) years from

the due date of the return, including the period of any extension of

time for filing a return, or two (2) years from the payment of the

tax liability, whichever of such periods expires later, or if no

return was filed by the taxpayer, within two (2) years from the time

the tax was paid.

C. Except as provided in subsection H of Section 2375 of this

title, no refund shall be allowed or made after the expiration of

the period of limitation prescribed in subsection B of this section

for the filing of a claim for refund, unless a claim for refund is

filed by the taxpayer within such period. If a claim for refund is

filed during the period prescribed in subsection B of this section,

the amount of the refund, if any, shall not exceed the amount of tax

paid within the period, immediately preceding the filing of the

claim, equal to three (3) years plus the period of any extension of

time for filing a return. If the claim was not filed within the

three (3) year period prescribed in subsection B of this section,

the refund shall not exceed the portion of the tax paid during the

two (2) years immediately preceding the filing of the claim.

D. If, upon any revision or adjustment, including overpayment

or illegal payment on account of income derived from tax-exempt

Indian land, any refund is found to be due any taxpayer, it shall be

paid out of the "Income Tax Withholding Refund Account", created by

Section 2385.16 of this title, in the same manner as refunds are

paid pursuant to such section.

E. The three-year limitation set forth in subsection C of this

section shall not apply to the amount of refunds payable upon claims

filed by members of federally recognized Indian tribes or the United

States on behalf of its Indian wards or former Indian wards, to

recover taxes illegally collected from tax-exempt lands. In the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1067

case of any refund to a member of a federally recognized Indian

tribe or to the United States on behalf of its Indian wards or

former Indian wards, to recover taxes illegally collected on bonus

payments from oil and gas leases located on tax-exempt Indian lands

pursuant to this section, the Tax Commission shall pay interest on

all refunds issued after January 1, 1996, at the rate of six percent

(6%) per annum from the date of payment by the taxpayer to the date

of the refund.

F. In cases that the Tax Commission and the taxpayer have

signed a consent, as provided by law, extending the period during

which the tax may be assessed, the period during which the taxpayer

may file a claim for refund or during which an allowance for a

refund may be made shall be automatically extended to the final date

fixed by such consent plus thirty (30) days.

G. The Oklahoma Tax Commission may authorize the use of direct

deposit in lieu of refund checks for electronically filed income tax

returns.