Okla. Stat. tit. 68, § 68-3017 — OK Code / Title 68 / Section 68-3017
Computation of appropriations - Procedure
Status: in_force

When the excise board shall have ascertained the total assessed

valuation of the property taxed ad valorem in the county and in each

municipal subdivision thereof, and shall have computed the total of

the several items of appropriation for general fund, sinking fund,

and other legal purposes for the county and each municipal

subdivision thereof, said board shall then proceed to compute the

levy for each fund of each municipality. The procedure for the

computation of such levies shall be as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1308

First: Determine the total amount of the several items of

appropriation for each fund.

Second: Deduct from such total appropriation the actual cash

fund balance of the immediately preceding fiscal year.

Third: Deduct from the remainder thus ascertained the estimated

probable income from sources other than ad valorem taxation;

however, in no event shall the amount of such estimated income

exceed ninety percent (90%) of the actual collections from such

sources for the previous fiscal year. Provided, that the amount of

such estimated income for a school district may be the amount that

is chargeable as minimum program income of the district for the

purpose of receiving state equalization aid. Also, deduct the

estimated probable revenue to be derived from additional collection

from taxes in the process of collection of the immediately preceding

taxable year; provided that the amount so estimated shall be cash

fund balance as hereinafter defined, and shall include none of that

portion of the reserve added at the beginning of such year for

delinquent tax, and shall not exceed ninety percent (90%) of the

actual collections of additional back taxes legally accrued to and

credited to the same fund account of the immediately preceding

fiscal year.

Fourth: Add to the remainder a reserve for delinquent taxes,

the amount of which reserve shall be determined by the excise board,

except for any municipality which has opted by resolution to come

under the provisions of Section 17-201 et seq. of Title 11 of the

Oklahoma Statutes, in which case the governing body of such

municipality shall determine the needs of the municipality for

sinking fund purposes, after taking into consideration the amount of

uncollected taxes for the previous year or years; provided that the

reserve so added shall not exceed twenty percent (20%) or be less

than five percent (5%); and provided, further, that the reserve so

added shall not be subject to review.

Fifth: Compute the levy necessary to raise an amount of money

equal to the remainder thus ascertained, based upon the total

assessed valuation of the county or subdivision thereof, taking into

consideration any deduction which must be made because of the

exemption of homesteads as required by Section 2406 et seq. of this

Code.

Sixth: Compute the reduction in levy necessary to be made

because of monies being required by law to be used for the purpose

of reducing ad valorem tax levies.

The rates of levy for general fund, sinking fund, and other

purposes authorized by law shall be separately made and stated, and

the revenue accruing therefrom respectively, when collected, shall

be credited to the proper fund accounts.
Okla. Stat. tit. 68, § 68-3147 — OK Code / Title 68 / Section 68-3147
Other rights surviving to grantee
Status: in_force

Any right that the former owner had to enforce like restrictions

and covenants against the immediate, mediate or remote grantor and

other parties owning other property held or sold under the same

plan, or in the same or adjacent subdivisions of land or otherwise,

except forfeitures, right of reentry, or reverter, shall likewise

survive to the grantee in said tax deed and to his or its heirs,

successors and assigns.
Okla. Stat. tit. 68, § 68-322 — OK Code / Title 68 / Section 68-322
Rules and regulations
Status: in_force

The Oklahoma Tax Commission shall prescribe such rules and make

such regulations as to the sale or distribution of cigarettes, and

the exemption from the stamp excise tax thereof, as shall be deemed

necessary to comply with the provisions of the preceding section.
Okla. Stat. tit. 68, § 68-1354.14 — OK Code / Title 68 / Section 68-1354.14
Streamlined Sales and Use Tax Administration Act -
Status: in_force

Short title.

Sections 1354.14 through 1354.23 of this title shall be known

and may be cited as the “Streamlined Sales and Use Tax

Administration Act”.
Okla. Stat. tit. 68, § 68-1902 — OK Code / Title 68 / Section 68-1902
Exemption from other taxes
Status: in_force

All mortgages of real property situated within this state which

are taxed by this article, and the debts and obligations which they

secure, together with the paper writings evincing the same, shall be

exempt from ad valorem and all other taxation by the state,

counties, towns, cities, school districts and other local

subdivisions of the state, except this article shall not affect in

any manner the collection of any income tax payable in whole or in

part from the interest received from such mortgage indebtedness. The

exemption conferred by this exemption shall not be construed to

impair or in any manner affect the purchaser of real estate which

may be sold for nonpayment of taxes levied by any local authority.
Okla. Stat. tit. 68, § 68-3131 — OK Code / Title 68 / Section 68-3131
Filing of resale return with county clerk - Issuance of
Status: in_force

deed - Payment of sale expenses - Remaining funds, disposition.

A. Within thirty (30) days after resale of property, the county

treasurer shall file in the office of the county clerk a return, and

retain a copy thereof in the county treasurer's office, which shall

show or include, as appropriate:

1. Each tract or parcel of real estate so sold;

2. The date upon which it was resold;

3. The name of the purchaser;

4. The price paid therefor;

5. A copy of the notice of such resale with an affidavit of its

publication or posting; and

6. The complete minutes of sale, and that the same was

adjourned from day to day until the sale was completed.

Such notice and return shall be presumptive evidence of the

regularity, legality and validity of all the official acts leading

up to and constituting such resale. Within such thirty (30) days,

the county treasurer shall execute, acknowledge and deliver to the

purchaser or the purchaser's assigns, or to the board of county

commissioners where such property has been bid off in the name of

the county, a deed conveying the real estate thus resold. The

issuance of such deed shall effect the cancellation and setting

aside of all delinquent taxes, assessments, penalties and costs

previously assessed or existing against the real estate, and of all

outstanding individual and county tax sale certificates, and shall

vest in the grantee an absolute and perfect title in fee simple to

the real estate, subject to all claims which the state may have had

on the real estate for taxes or other liens or encumbrances;

provided, that all such claims which the state, municipality or both

the state and the municipality may have had on the real estate for

taxes or other liens or encumbrances shall be canceled and

extinguished with respect to any deed conveying title to the board

of county commissioners where such property was bid off in the name

of the county. Twelve (12) months after the deed shall have been

filed for record in the county clerk's office, no action shall be

commenced to avoid or set aside the deed. Provided, that persons

under legal disability shall have one (1) year after removal of such

disability within which to redeem the real estate.

B. Any number of lots or tracts of land may be included in one

deed, for which deed the county treasurer shall collect from the

purchaser the fees provided for in Section 43 of Title 28 of the

Oklahoma Statutes. The county treasurer shall also charge and

collect from the purchaser at such sale an amount in addition to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1337

bid placed on such real estate, sufficient to pay all expenses

incurred by the county in preparing, listing and advertising the lot

or tract purchased by such bidder, which sums shall be credited and

paid into the resale property fund hereinafter provided, to be used

to defray to that extent the costs of resale.

C. When any tract or lot of land sells for more than the taxes,

penalties, interest and cost due thereon, the county treasurer shall

notify the Oklahoma Tax Commission within thirty (30) days after the

resale, and shall include in such notification all information

necessary for the Oklahoma Tax Commission to determine whether a tax

lien exists on the subject property.

D. Within sixty (60) days of receipt of the notification

described in subsection C of this section, the Oklahoma Tax

Commission shall provide notice to the county treasurer of any

outstanding tax liabilities, including tax, penalty and interest,

attached to each tract or lot of land, regardless of whether a tax

warrant has been filed. Upon timely notice of a liability from the

Oklahoma Tax Commission, the county treasurer shall remit to the Tax

Commission the amount of the outstanding tax liabilities or the

excess proceeds, whichever is less. Any remaining proceeds shall be

held in the separate fund for the record owner of such land, as

shown by the county records as of the date the county resale begins,

to be withdrawn any time within one (1) year. No assignment of this

right to excess proceeds shall be valid which occurs on or after the

date on which the county resale began. At the end of one (1) year,

if such money has not been withdrawn or collected from the county,

it shall be credited to the county resale property fund.
Okla. Stat. tit. 68, § 68-24326 — OK Code / Title 68 / Section 68-24326
Renumbered as §3122 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, § 68-716 — OK Code / Title 68 / Section 68-716
Invoices - Record of deliveries
Status: in_force

Every person acting as a special fuel dealer who sells and

delivers any special fuel, as defined in this act, into the fuel

supply tank or tanks of any motor vehicle in this state must, at the

time of such delivery, make and deliver to the person owning or

operating such vehicle (the purchaser of such fuel or his agent) an

invoice covering each such delivery, showing the name of the

operator or purchaser, the date, the name and address of the special

fuel dealer and his special fuel dealer's license number, the number

of gallons of special fuel delivered, the place of delivery, the

correct name of such fuel, the price per gallon and total sale price

of the amount delivered, and such other information as the

Commission may require. Each such invoice must be made in duplicate,

be identified by consecutive numbers printed thereon, and each

special fuel dealer must furnish said invoices and retain one copy

thereof and be able to account for each numbered delivery invoice

and each copy thereof.

The invoices required by this section must be demanded by every

person purchasing and receiving a delivery of special fuel into the

supply tank of a motor vehicle in Oklahoma at the time of such

delivery and such person shall carry any such invoice with the

vehicle until the fuel covered by same is consumed. If the special

fuel is delivered by a licensed dealer or user into the supply tank

or tanks of his own vehicles, a notation or proper record of same

shall be made on the invoice.

Every person making such sales and deliveries of special fuel

and every person so receiving and purchasing special fuel must each

retain one copy of each such invoice as a part of his permanent

records for a period of at least three (3) years.

Every special fuel dealer or user who shall make any delivery of

special fuel into the supply tank of any motor vehicle owned and

operated by such dealer or user shall make and maintain for at least

three (3) years a record of all such deliveries of special fuel

showing such information as the Commission may require.
Okla. Stat. tit. 68, § 68-1357.21 — OK Code / Title 68 / Section 68-1357.21
Broadband exemption – Administered as rebate -
Status: in_force

Qualifications.

A. The exemption authorized by the provisions of paragraph 43

of Section 1357 of this title shall be administered as a rebate.

The rebate program shall be administered by the Oklahoma Broadband

Office and the Oklahoma Tax Commission.

B. No claim for a rebate shall be approved unless the equipment

was purchased in order to establish or expand broadband services in

underserved or unserved areas. As used in this subsection and for

purposes of the exemption authorized by paragraph 43 of Section 1357

of this title, “broadband”, “underserved”, and “unserved” shall mean

those services and areas as defined in Section 139.102 of Title 17

of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 524

C. No claim for rebate shall be approved unless the claimant

establishes that as a result of the equipment purchase there has

been net growth in the number of potential customers served in

underserved or unserved areas.

D. In order to qualify for rebate payments for equipment or

other items qualifying for the exemption authorized by paragraph 43

of Section 1357 of this title, the items shall be purchased and

placed in service between January 1, 2022, and December 31, 2023.

Claims for rebates of sales tax or use tax paid for such equipment

purchased in calendar year 2022 shall be filed with the Oklahoma Tax

Commission not later than September 1, 2023, and in subsequent

calendar years shall be filed with the Oklahoma Tax Commission not

later than September 1 of the following year. Beginning in calendar

year 2025, claims for rebates for sales or use tax paid for such

equipment purchased in calendar year 2025 and subsequent calendar

years shall be filed with the Oklahoma Broadband Office not later

than September 1 of the following year.

E. The Oklahoma Broadband Office shall approve or disapprove

all claims for a rebate payment beginning with claims for rebates

for sales or use tax paid for such equipment purchased in calendar

year 2025 and subsequent calendar years and shall notify the

Oklahoma Tax Commission. Upon notification of approval from the

Oklahoma Broadband Office, the Tax Commission shall issue a rebate

payment for all approved claims from funds in the Oklahoma Broadband

Rebate Revolving Fund, created pursuant to Section 2 of this act.

F. Qualifying purchases do not include supporting or ancillary

functions, such as office operations, field operations, marketing,

transportation, warehousing, data storage, or similar operations

that do not directly result in the distribution of broadband

Internet service. Property directly used or consumed in or during

the provision, creation, or production of a data processing service

or information service, or property the provider grants, sells, or

leases to the customer for use within the home or establishment

receiving broadband is not eligible for a rebate under this section.

G. The total amount of rebates that may be paid shall not

exceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one

Dollars ($14,071,691.00).

H. The amount of rebates paid to each claimant shall be

computed by dividing the applicable total rebate pool amount by the

dollar amount of claims timely received by the Tax Commission with

respect to each fiscal year, and paying in full the amount of the

claims submitted if the amount of claims are equal to, or less than,

the total rebate pool, or a pro rata share if the total amount of

claims submitted exceed the rebate pool.

I. The total amount of rebates that may be paid shall not

exceed Fourteen Million Seventy-one Thousand Six Hundred Ninety-one

Dollars ($14,071,691.00).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 525

J. Claims for rebate shall be on such forms as the Oklahoma Tax

Commission may prescribe for such purpose and shall contain any

required information or supporting documentation the Commission

requires to verify eligibility for the rebate payment. Claims for

rebate for sales or use tax paid for equipment purchased in calendar

year 2025 and subsequent calendar years shall be on such forms as

the Oklahoma Broadband Office may prescribe for such purpose.

K. The Oklahoma Department of Commerce shall use information

provided by the Oklahoma Tax Commission and the Oklahoma Broadband

Office to prepare a report to identify the qualifying rural

broadband projects completed with the equipment purchased together

with the location of the equipment and the geographic areas served

as a result of the equipment purchases, including the total number

of potential new customers receiving qualifying broadband services

resulting from the project. The report shall not identify any

entity by name that purchased equipment.

L. The report shall be filed not later than April 1, 2025, with

respect to rebates paid for equipment purchases made during calendar

years 2022 and 2023 and April 1 of the second succeeding year for

equipment purchases made in subsequent calendar years. The Oklahoma

Tax Commission and the Oklahoma Broadband Office shall make

information available as required by subsection K of this section as

claims are completed to assist with the timely preparation of the

report.

M. The report shall be electronically filed with the Governor,

the Speaker of the House of Representatives and the President Pro

Tempore of the Senate and posted on the Oklahoma Broadband Office

website.
Okla. Stat. tit. 68, § 68-102.2 — OK Code / Title 68 / Section 68-102.2
Political activities by members of Tax Commission
Status: in_force

prohibited.

No member of the Oklahoma Tax Commission shall, directly or

indirectly, solicit, receive or in any manner be concerned in

soliciting or receiving any assessment, subscription or contribution

for any political organization, candidacy or other political

purpose. No member of said Commission shall be a member of any

national, state or local committee of a political party, or an

officer or a member of a committee of a partisan political club, or

a candidate for nomination or election to any paid public office, or

take part in the management or affairs of any political party or in

any political campaign, except to exercise his right as a citizen

privately to express his opinion and to cast his vote.
Okla. Stat. tit. 68, § 68-1106 — OK Code / Title 68 / Section 68-1106
Exemption - Refund
Status: in_force

The provisions of the gross production tax law in respect to

refunds of such tax on the production derived from restricted Indian

lands and lands owned by the United States, the state, counties,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 414

cities, towns and school districts, and therefore exempt from

taxation, shall apply to petroleum excise tax on such exempt

interest in said production from said lands.
Okla. Stat. tit. 68, § 68-420 — OK Code / Title 68 / Section 68-420
Rules and regulations
Status: in_force

The Oklahoma Tax Commission shall prescribe such rules and make

such regulations as to the sale of such tobacco products and the

exemption from the tobacco products tax thereon, as shall be deemed

necessary to comply with the provisions of the preceding section.
Okla. Stat. tit. 68, § 68-2355.1C — OK Code / Title 68 / Section 68-2355.1C
Special Committee on Soldier Relief
Status: in_force

A. As used in this section:

1. “Revenue collections” means the amount of revenue estimated

to have been collected and expected to be collected by the state

beginning on July 1, 2010, and ending before January 1, 2015, from

sales tax, motor vehicle taxes and fees, vehicle excise tax and

motor fuel tax from all taxpayers who receive salary or compensation

in any form other than retirement benefits from the United States as

a member of any component of the Armed Forces of the United States

or as the dependent of such member;

2. “Revenue reductions” means the amount of income tax revenue

which is exempt pursuant to subparagraph b of paragraph 5 of

subsection E of Section 2358 of Title 68 of the Oklahoma Statutes.

B. 1. There is hereby created until December 1, 2014, the

Special Committee on Soldier Relief. The special committee shall

conduct a comprehensive multi-year review of the amount of state tax

revenue generated by members of the armed forces and their families

who are Oklahoma residents.

2. The special committee shall be comprised of the following:

a. each of the members of the Veterans and Military

Affairs Committee of the Oklahoma House of

Representatives,

b. each of the members of the Veterans and Military

Affairs Committee of the Oklahoma State Senate,

c. two members of the Oklahoma Senate who do not serve on

the Senate Veterans and Military Affairs Committee,

appointed by the President Pro Tempore of the Senate,

d. two members of the Oklahoma House of Representatives

who do not serve on the House Veterans and Military

Affairs Committee, appointed by the Speaker of the

Oklahoma House of Representatives,

e. one member appointed by the President Pro Tempore of

the Senate who shall represent the United States Armed

Forces recruitment efforts in the State of Oklahoma,

and

f. one member appointed by the Speaker of the Oklahoma

House of Representatives who shall represent the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 755

Oklahoma Military Department, Oklahoma National Guard

or reserve forces serving in Oklahoma;

D. The task force shall:

1. Estimate the amount of revenue collected and expected to be

collected by the state beginning on July 1, 2010, and ending before

January 1, 2015, from sales tax, motor vehicle taxes and fees,

vehicle excise tax and motor fuel tax from all taxpayers who receive

salary or compensation in any form other than retirement benefits

from the United States as a member of any component of the Armed

Forces of the United States; provided, where such data has not yet

become available or is available only through projections, estimates

shall be provided and noted as such and methodology shall be

provided;

2. Review all available data from the United States Department

of Defense, the Oklahoma Tax Commission and any other government-

generated data on the number of individuals recruited in Oklahoma,

the number of such individuals who claim Oklahoma as their home of

record, and the number of those recruited here who do not claim

Oklahoma as their home of record;

3. Review any additional data and information which the

Committee considers relevant to the development of an estimate of

the amount of state tax revenue collected as the result of members

of any component of the Armed Forces of the United States claiming

Oklahoma as their home; and

4. Submit a report by December 1, 2014, to the State Board of

Equalization. The report shall include findings and recommendations

regarding the impact of members of any component of the Armed Forces

of the United States in Oklahoma on state tax revenue collections

and expected collections between July 1, 2010, and January 1, 2015.

E. Members of the task force shall receive no compensation for

serving on the task force, but shall receive travel reimbursement as

follows:

1. State employees who are members of the task force shall be

reimbursed for travel expenses incurred in the performance of their

duties by their respective agencies in accordance with the State

Travel Reimbursement Act;

2. All other task force members shall be reimbursed by the

appointing authority for travel expenses incurred in the performance

of their duties in accordance with the State Travel Reimbursement

Act; and

3. Legislative members shall be reimbursed in accordance with

Section 456 of Title 74 of the Oklahoma Statutes.

F. The Special Committee on Soldier Relief shall meet as often

as necessary to conduct business but shall meet no less than three

(3) times, with an organizational meeting to be held prior to

December 31, 2009. The organizational meeting shall be called by

the Chair of the Finance Committee of the Oklahoma State Senate. A

Oklahoma Statutes - Title 68. Revenue and Taxation Page 756

majority of members of the Special Committee shall constitute a

quorum.

G. Administrative support for the Special Committee shall be

provided by the State Senate, House of Representatives and the

Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2848 — OK Code / Title 68 / Section 68-2848
Railroads, air carriers and public service corporations -
Status: in_force

Sworn lists or schedules.

A. Every railroad, air carrier and public service corporation

organized, existing, or doing business in this state, shall, on or

before April 15 of each year, return sworn lists or schedules of its

taxable property to the Oklahoma Tax Commission as provided by law,

or as may be required by the Commission; and such property shall be

listed with reference to the amount, kind, and value as of the first

day of January of the year in which it is listed; and said property

shall be subject to taxation for county, municipal, public school

and other purposes to the same extent as the real and personal

property of individuals.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1181

B. The Oklahoma Tax Commission may request certain financial

data be included on any statement or schedule including, but not

limited to:

1. The amount of capital stock authorized, and the number of

shares into which such capital stock is divided;

2. The amount of capital stock paid up;

3. The market value of such stock, or if no market value, then

the actual value of the shares of stock; and

4. The total amount of bonded indebtedness.
Okla. Stat. tit. 68, § 68-2357.4 — OK Code / Title 68 / Section 68-2357.4
Business credit for investment or increase in full-time
Status: in_force

Employees

A. Except as otherwise provided in subsection F of Section 3658

of this title and in subsections J and K of this section, for

taxable years beginning after December 31, 1987, there shall be

allowed a credit against the tax imposed by Section 2355 of this

title for:

1. Investment in qualified depreciable property placed in

service during those years for use in a manufacturing operation, as

defined in Section 1352 of this title, which has received a

manufacturer exemption permit pursuant to the provisions of Section

1359.2 of this title or a qualified aircraft maintenance or

manufacturing facility as defined in Section 1357 of this title in

this state or a qualified web search portal as defined in Section

1357 of this title; or

2. A net increase in the number of full-time-equivalent

employees in a manufacturing operation, as defined in Section 1352

of this title, which has received a manufacturer exemption permit

pursuant to the provisions of Section 1359.2 of this title or a

qualified aircraft maintenance or manufacturing facility defined in

Section 1357 of this title in this state or in a qualified web

search portal as defined in Section 1357 of this title including

employees engaged in support services.

B. Except as otherwise provided in subsection F of Section 3658

of this title and in subsections J and K of this section, for

taxable years beginning after December 31, 1998, there shall be

allowed a credit against the tax imposed by Section 2355 of this

title for:

1. Investment in qualified depreciable property with a total

cost equal to or greater than Forty Million Dollars ($40,000,000.00)

within three (3) years from the date of initial qualifying

expenditure and placed in service in this state during those years

for use in the manufacture of products described by any Industry

Number contained in Division D of Part I of the Standard Industrial

Classification (SIC) Manual, latest revision; or

2. A net increase in the number of full-time-equivalent

employees in this state engaged in the manufacture of any goods

identified by any Industry Number contained in Division D of Part I

of the Standard Industrial Classification (SIC) Manual, latest

revision, if the total cost of qualified depreciable property placed

in service by the business entity within the state equals or exceeds

Forty Million Dollars ($40,000,000.00) within three (3) years from

the date of initial qualifying expenditure.

C. The business entity may claim the credit authorized by

subsection B of this section for expenditures incurred or for a net

increase in the number of full-time-equivalent employees after the

business entity provides proof satisfactory to the Oklahoma Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 767

Commission that the conditions imposed pursuant to paragraph 1 or

paragraph 2 of subsection B of this section have been satisfied.

D. If a business entity fails to expend the amount required by

paragraph 1 or paragraph 2 of subsection B of this section within

the time required, the business entity may not claim the credit

authorized by subsection B of this section but shall be allowed to

claim a credit pursuant to subsection A of this section if the

requirements of subsection A of this section are met with respect to

the investment in qualified depreciable property or net increase in

the number of full-time-equivalent employees.

E. The credit provided for in subsection A of this section, if

based upon investment in qualified depreciable property, shall not

be allowed unless the investment in qualified depreciable property

is at least Fifty Thousand Dollars ($50,000.00). The credit

provided for in subsection A or B of this section shall not be

allowed if the applicable investment is the direct cause of a

decrease in the number of full-time-equivalent employees. Qualified

property shall be limited to machinery, fixtures, equipment,

buildings or substantial improvements thereto, placed in service in

this state during the taxable year. The taxable years for which the

credit may be allowed if based upon investment in qualified

depreciable property shall be measured from the year in which the

qualified property is placed in service. If the credit provided for

in subsection A or B of this section is calculated on the basis of

the cost of the qualified property, the credit shall be allowed in

each of the four (4) subsequent years. If the qualified property on

which a credit has previously been allowed is acquired from a

related party, the date such property is placed in service by the

transferor shall be considered to be the date such property is

placed in service by the transferee, for purposes of determining the

aggregate number of years for which credit may be allowed.

F. The credit provided for in subsection A or B of this

section, if based upon an increase in the number of full-time-

equivalent employees, shall be allowed in each of the four (4)

subsequent years only if the level of new employees is maintained in

the subsequent year. In calculating the credit by the number of new

employees, only those employees whose paid wages or salary were at

least Seven Thousand Dollars ($7,000.00) during each year the credit

is claimed shall be included in the calculation. Provided, that the

first year a credit is claimed for a new employee, such employee may

be included in the calculation notwithstanding paid wages of less

than Seven Thousand Dollars ($7,000.00) if the employee was hired in

the last three quarters of the tax year, has wages or salary which

will result in annual paid wages in excess of Seven Thousand Dollars

($7,000.00) and the taxpayer submits an affidavit stating that the

employee's position will be retained in the following tax year and

will result in the payment of wages in excess of Seven Thousand

Oklahoma Statutes - Title 68. Revenue and Taxation Page 768

Dollars ($7,000.00). The number of new employees shall be

determined by comparing the monthly average number of full-time

employees subject to Oklahoma income tax withholding for the final

quarter of the taxable year with the corresponding period of the

prior taxable year, as substantiated by such reports as may be

required by the Tax Commission.

G. The credit allowed by subsection A of this section shall be

the greater amount of either:

1. One percent (1%) of the cost of the qualified property in

the year the property is placed in service; or

2. Five Hundred Dollars ($500.00) for each new employee. No

credit shall be allowed in any taxable year for a net increase in

the number of full-time-equivalent employees if such increase is a

result of an investment in qualified depreciable property for which

an income tax credit has been allowed as authorized by this section.

H. The credit allowed by subsection B of this section shall be

the greater amount of either:

1. Two percent (2%) of the cost of the qualified property in

the year the property is placed in service; or

2. One Thousand Dollars ($1,000.00) for each new employee.

No credit shall be allowed in any taxable year for a net

increase in the number of full-time-equivalent employees if such

increase is a result of an investment in qualified depreciable

property for which an income tax credit has been allowed as

authorized by this section.

I. Except as provided by subsection G of Section 3658 of this

title, any credits allowed but not used in any taxable year may be

carried over in order as follows:

1. To each of the four (4) years following the year of

qualification;

2. To the extent not used in those years in order to each of

the fifteen (15) years following the initial five-year period;

3. If a C corporation that otherwise qualified for the credits

under subsection A of this section subsequently changes its

operating status to that of a pass-through entity which is being

treated as the same entity for federal tax purposes, the credits

will continue to be available as if the pass-through entity had

originally qualified for the credits subject to the limitations of

this section;

4. To the extent not used in paragraphs 1 and 2 of this

subsection, such credits from qualified depreciable property placed

in service on or after January 1, 2000, may be utilized in any

subsequent tax years after the initial twenty-year period; and

5. Provided, for tax years beginning on or after January 1,

2016, and ending on or before December 31, 2018, the amount of

credits available as an offset in a taxable year shall be limited to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 769

the percentage calculated by the Tax Commission pursuant to the

provisions of subsection L of this section.

J. 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 until 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, 2010, according to the provisions

of this section; provided, credits accrued during the period from

July 1, 2010, through June 30, 2012, shall be limited to a period of

two (2) taxable years. The credit shall be limited in each taxable

year to fifty percent (50%) of the total amount of the accrued

credit. Any tax credits which accrue during the period of July 1,

2010, through June 30, 2012, may not be claimed for any period prior

to the taxable year beginning January 1, 2012. No credits which

accrue during the period of July 1, 2010, through June 30, 2012, may

be used to file an amended tax return for any taxable year prior to

the taxable year beginning January 1, 2012.

K. Beginning January 1, 2017, except with respect to tax

credits allowed from investment or job creation occurring prior to

January 1, 2017, the credits authorized by this section shall not be

allowed for investment or job creation in electric power generation

by means of wind as described by the North American Industry

Classification System, No. 221119.

L. For tax years beginning on or after January 1, 2016, and

ending on or before December 31, 2018, 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 Twenty-five

Million Dollars ($25,000,000.00). The Tax Commission shall annually

calculate and publish 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 Twenty-five Million Dollars

($25,000,000.00) per year. The formula to be used for the

percentage adjustment shall be Twenty-five Million Dollars

($25,000,000.00) divided by the credits used to offset tax in the

second preceding year.

M. Pursuant to subsection L of this section, in the event the

total tax credits authorized by this section exceed Twenty-five

Million Dollars ($25,000,000.00) in any calendar year, the Tax

Commission shall permit any excess over Twenty-five Million Dollars

($25,000,000.00) but shall factor such excess into the percentage

adjustment formula for subsequent years.
Okla. Stat. tit. 68, § 68-2358.6 — OK Code / Title 68 / Section 68-2358.6
Bonus depreciation received under federal law -
Status: in_force

Addition to federal taxable income - Subtraction in later years.

A. For income tax returns filed after September 10, 2001, by

corporations and fiduciaries, federal taxable income shall be

increased by eighty percent (80%) of any amount of bonus

depreciation received under the federal Job Creation and Worker

Assistance Act of 2002, under Section 168(k) or Section 1400L of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 918

Internal Revenue Code of 1986, as amended, for assets placed in

service after September 10, 2001, and before September 11, 2004.

B. For income tax returns filed after December 31, 2007, by

corporations and fiduciaries, federal taxable income shall be

increased by eighty percent (80%) of any amount of bonus

depreciation received under the federal Economic Stimulus Act of

2008, or under the American Recovery and Reinvestment Act of 2009,

under Section 168(k) or Section 1400L of the Internal Revenue Code

of 1986, as amended, for assets placed in service after December 31,

2007, and before January 1, 2010.

C. For a corporation with a unitary business having activity

both inside and outside the state, the increase shall be apportioned

to Oklahoma in the same manner as income is apportioned to the state

under Section 2358 and Section 2362 of this title.

D. The amount of bonus depreciation added to federal taxable

income by this section shall be subtracted in a later taxable year

as herein provided. Twenty-five percent (25%) of the total amount

of bonus depreciation added back may be subtracted in the first

taxable year following the year of the addition and twenty-five

percent (25%) may be subtracted in each of the next three following

taxable years.

E. A corporation or fiduciary filing a return for which federal

taxable income is not increased as provided in subsection A of this

section prior to October 1, 2002, shall file an amended return

reflecting such increase not later than June 30, 2003. The Oklahoma

Tax Commission shall not assess penalties or interest with respect

to the failure to reflect such increase if a correct amended return

is filed as required herein. A corporation or fiduciary filing a

return for which federal taxable income is not increased as provided

for in subsection B of this section prior to October 1, 2008, shall

file an amended return reflecting such increase not later than June

30, 2009. The Tax Commission shall not assess penalties or interest

with respect to the failure to reflect such increase if a correct

amended return is filed as required herein.
Okla. Stat. tit. 68, § 68-3015 — OK Code / Title 68 / Section 68-3015
Apportionment of millage
Status: in_force

The county excise board shall meet for the purpose of performing

the duties required of it by law as provided by the preceding

section, and shall on or before July 25th of each year apportion the

millage as authorized by Section 9, Article X, Oklahoma

Constitution.
Okla. Stat. tit. 68, § 68-24329 — OK Code / Title 68 / Section 68-24329
Renumbered as §3125 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, § 68-1359.1 — OK Code / Title 68 / Section 68-1359.1
Manufacturers - Refund of certain state and local sales
Status: in_force

taxes.

A. In order to administer the exemption for sales to a

qualified manufacturer or distributor as provided by Section 1359 of

this title, there shall be made a sales tax refund for state and

local sales taxes paid by qualified manufacturers or distributors

for tangible personal property purchased to be consumed or

incorporated in the construction of a new manufacturing or

distribution facility or to expand an existing manufacturing or

distribution facility in the state from the account created by this

section. Provided, no claim for a refund shall be filed by a

distributor pursuant to subparagraph d of paragraph 7 of Section

1359 of this title before July 1, 2006.

B. The Oklahoma Tax Commission shall transfer each month from

sales tax collected the amount which the Commission estimates to be

necessary to make the sales tax refund provided by this section to

an account designated as the Commission determines.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 595

C. Any refund shall be paid from the account prescribed by this

section at the time the claim for refund is approved by the Tax

Commission. The amount of the refund shall not exceed the total

state and local sales taxes paid together with accrued interest upon

such total. The amount of interest paid to a qualified manufacturer

or distributor upon the principal amount of any refund made to such

manufacturer or distributor for purposes of administering the

exemption provided by Section 1359 of this title shall be determined

according to the amount earned as invested by the State Treasurer’s

Office. The interest rate shall accrue upon the amount transferred

to the account.

D. For purposes of this section, state and local sales taxes

paid by a contractor or subcontractor for tangible personal property

purchased by that contractor or subcontractor to be consumed or

incorporated in the construction of a new or expanded manufacturing

facility pursuant to a contract with a qualified manufacturer or

distributor shall, upon proper showing, be refunded to the qualified

manufacturer or distributor.

E. The qualified manufacturer or distributor shall file with

the Tax Commission the following documentation for any refund

claimed:

1. Invoices indicating the amount of state and local sales tax

billed;

2. Affidavit of each vendor that state and local sales tax

billed has not been audited, rebated, or refunded to the qualified

manufacturer but rather the sales tax charged has been collected by

the vendor and remitted to the Tax Commission; and

3. All additional documentation required to be submitted

pursuant to rules promulgated by the Tax Commission.

F. In the event that state and local sales tax was paid by a

contractor or subcontractor, the qualified manufacturer or

distributor shall file with the Tax Commission all documentation

required in subsection E of this section but in lieu of the

affidavit of each vendor the qualified manufacturer or distributor

shall file, for any refund claimed, an affidavit from the contractor

or subcontractor stating that the sales tax refund of the qualified

manufacturer or distributor is based on state and local sales tax

paid by the contractor or subcontractor on tangible personal

property purchased to be consumed or incorporated in the

construction of a new or expanded business activity and that the

amount of state and local sales tax claimed was paid to the vendor

and no credit, refund, or rebate has been claimed by the contractor

or subcontractor.

G. Only sales of tangible personal property made after June 1,

1988, shall be eligible for the refund established by this section.

H. The qualified manufacturer or distributor shall file, within

thirty-six (36) months of the date of the first purchase which is

Oklahoma Statutes - Title 68. Revenue and Taxation Page 596

exempt from taxation pursuant to the provisions of paragraph 7 of

Section 1359 of this title, with the Tax Commission a certification

issued by the Employment Security Commission in order to qualify for

the refund authorized by this section.

I. Notwithstanding the provisions of any state tax law, the

amount refunded under this section shall be assessed if the number

of full-time-equivalent employees drops below the number prescribed

in paragraph 7 of Section 1359 of this title, at any time within

thirty-six (36) months of the date certification is issued by the

Oklahoma Employment Security Commission.
Okla. Stat. tit. 68, § 68-6101 — OK Code / Title 68 / Section 68-6101
Assessments - Rebates
Status: in_force

A. All parties required to pay an assessment pursuant to

Section 173 of Title 85 of the Oklahoma Statutes shall be entitled

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1525

to receive a rebate equal to two-thirds (2/3) of the amount of the

assessment actually paid, subject to application to and approval of

the same by the Oklahoma Tax Commission. This rebate shall only

apply to assessments due after January 15, 2002. This rebate shall

not be considered in determining tax liability of an insurer

pursuant to Section 629 of Title 36 of the Oklahoma Statutes.

B. Beginning January 1, 2003, the Oklahoma Tax Commission shall

accept applications for rebates from all eligible parties for

assessments paid pertaining to the previous calendar year. If any

party fails to apply for a rebate on or before May 31 of each year,

the Tax Commission shall reduce the amount of the rebate in the

application by ten percent (10%). No rebates shall be paid until

after July 1 of each year.

C. The Oklahoma Tax Commission may promulgate rules as

necessary to effectuate the provisions of this act.
Okla. Stat. tit. 68, § 68-24302.9 — OK Code / Title 68 / Section 68-24302.9
Renumbered as § 3405 of this title by Laws 1988, c
Status: in_force

162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan.

1, 1992.
Okla. Stat. tit. 68, § 68-2003 — OK Code / Title 68 / Section 68-2003
False oath to report - Penalty
Status: in_force

Any person who shall make any false oath to any report required

by the provisions of this act, shall be deemed guilty of perjury, a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 713

Class D1 felony offense punishable as provided for in subsections B

through F of Section 20N of Title 21 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-705 — OK Code / Title 68 / Section 68-705
Additional tax
Status: in_force

(a) There is hereby levied and imposed an excise tax of one

($0.01) cent per gallon on the use, within the meanings of the word

"use" as defined in this act, of all special fuels delivered in this

state into the fuel supply tank or tanks of motor vehicles. The

delivery or placing of special fuel into the fuel supply tank or

tanks of motor vehicles for use in whole or in part for power to

propel such vehicles on the public highways shall constitute and is

hereby declared to be the taxable incidence of this levy.

(b) An excise tax of one ($0.01) cent per gallon is also levied,

in consideration of the use of the highways of this state, on the

use of all special fuels imported into Oklahoma in the fuel supply

tank or tanks of motor vehicles and used to propel said motor

vehicles for commercial purposes, public or private, or for

transportation for hire or compensation, on the public highways of

this state, which tax shall be measured and determined by the number

of gallons of such imported special fuels actually used in Oklahoma.
Okla. Stat. tit. 68, § 68-2705 — OK Code / Title 68 / Section 68-2705
Approval of taxing ordinance by voters
Status: in_force

A. Any taxes which may be levied by an incorporated city or

town as authorized by the provisions of Section 2701 et seq. of this

title shall not become valid until the ordinance setting the rate of

such tax shall have been approved by a majority vote of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1124

registered voters of such incorporated city or town voting on such

question at a general or special municipal election.

B. In the case of a levy submitted for voter approval pursuant

to Section 13 of this act, taxes levied by an incorporated city or

town shall not become valid until the ordinance setting the rate of

the levy shall have been approved by a majority vote of the

registered voters of each such incorporated city or town voting on

such question at a special municipal election. Elections conducted

pursuant to questions submitted pursuant to Section 13 of this act

shall be conducted on the same date or in a sequence that provides

that the last vote required for approval by all participating

counties or municipalities occurs not later than thirty (30) days

after the date upon which the first vote occurs.

C. No ordinance shall be resubmitted for ratification within

six (6) months following its defeat by the electors.
Okla. Stat. tit. 68, § 68-3908 — OK Code / Title 68 / Section 68-3908
Violations and penalties
Status: in_force

Any person making an application, claim for payment or any

report, return, statement, invoice, or other instrument or providing

any other information pursuant to the provisions of this act who

willfully makes a false or fraudulent application, claim, report,

return, statement, invoice, or other instrument or who willfully

provides any false or fraudulent information, or any person who

willfully aids or abets another in making such false or fraudulent

application, claim, report, return, statement, invoice, or other

instrument or who willfully aids or abets another in providing any

false or fraudulent information, upon conviction, shall be guilty of

a Class D3 felony offense. The fine for a violation of this

provision shall not be less than One Thousand Dollars ($1,000.00)

nor more than Fifty Thousand Dollars ($50,000.00). Any person

convicted of a violation of this section shall be liable for the

repayment of all incentive payments which were paid to the

establishment. Interest shall be due on such payments at the rate

of ten percent (10%) per annum.
Okla. Stat. tit. 68, § 68-102.3 — OK Code / Title 68 / Section 68-102.3
Additional duties and compensation for commissioners
Status: in_force

In addition to their other duties, the members of the Oklahoma

Tax Commission shall make a continuous study of the critical

national energy crisis to determine its impact on the tax revenues

of Oklahoma, particularly the revenues derived from the gross

production taxes and gasoline and other motor fuel taxes and also to

determine and project the degree of the consequent erosion of the

present tax structure of the state which will be caused by the

gradual change from the use of oil and natural gas as a basic fuel

for energy. The Commission shall make periodic appraisals

concerning the several taxes directly related to the fuels presently

used by motor vehicles and other modes of travel and for heating and

cooling, as well as the tax paid by those engaged in the business of

producing oil and gas, as the use of substitute types of fuels

evolve which undoubtedly will result in substantial changes in the

types and size of vehicles used in the business activities of many

taxpayers.

The Commission shall also develop such econometric models as are

deemed necessary, compile data and other information as to the

possible rate of decline in tax revenue and report to the Governor,

Speaker of the House of Representatives and President Pro Tempore of

the Senate by the second Tuesday of every year, to insure the

availability of revenue to properly operate and carry on the

functions of state and local government.

For the performance of such additional duties, the members of

said Commission not receiving the maximum salary provided in Section

Oklahoma Statutes - Title 68. Revenue and Taxation Page 48

102.1 of Title 68 of the Oklahoma Statutes shall be compensated as

follows:

The Chairman of said Commission shall receive Eleven Thousand

Five Hundred Dollars ($11,500.00) per annum and the Vice Chairman

and Secretary-Member of said Commission shall each receive Fifteen

Thousand Five Hundred Dollars ($15,500.00) per annum, payable

monthly. Provided, it is the intent hereof that no member of said

Commission shall receive total compensation greater than that

provided in Section 102.1 of Title 68 of the Oklahoma Statutes as

amended.
Okla. Stat. tit. 68, § 68-2376 — OK Code / Title 68 / Section 68-2376
False return - Failure to return - Prosecution - Penalty
Status: in_force

A. Any person, natural or corporate, or any officer or agent of

any corporation who, with the intent to defraud the state or evade

the payment of any income tax, shall fail to file a state income tax

return when such person is required to do so by the statutes of

Oklahoma, and within the time in which such returns are required to

be filed, or within a time extension if obtained from the Tax

Commission shall be guilty, upon conviction, of a felony and shall

be punished as provided for in Section 240.1 of this title.

B. Any person, natural or corporate, or any officer or agent of

any corporation who, with the intent to defraud the state, or evade

the payment of any income tax, files a state income tax return which

is false in any material items or particular, shall be guilty, upon

conviction, of a Class D1 felony offense and shall be punished as

provided for in subsection A of Section 241 of this title.

C. Nothing in this section shall be construed to prevent the

state or any agency thereof from collecting any fees or penalties as

provided by law. Any corporate violator may be so fined.

D. Offenses defined in this section shall be reported to the

appropriate district attorney of this state by the Oklahoma Tax

Commission as soon as said offenses are discovered by the Commission

or its agents or employees. Any other provision of law to the

contrary notwithstanding, the Commission shall make available to the

appropriate district attorney, or to the authorized agent of said

district attorney, its records and files pertinent to such

prosecutions, and such records and files shall be fully admissible

for the purpose of such prosecutions.
Okla. Stat. tit. 68, § 68-53005 — OK Code / Title 68 / Section 68-53005
Renumbered as § 2-11-405 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-3033 — OK Code / Title 68 / Section 68-3033
County clerk to furnish budget forms
Status: in_force

It is hereby made the duty of each county clerk, as secretary of

the county excise board of his county, to procure and furnish, at

the expense of his county, the budget forms required by Section

24102 of this Code for the budget making bodies mentioned therein to

prepare and file for consideration by said excise board and to be,

by them, filed with the county clerk and State Auditor and Inspector

as prescribed by law.
Okla. Stat. tit. 68, § 68-1361.2 — OK Code / Title 68 / Section 68-1361.2
Disabled veterans' exemption - Proof of eligibility
Status: in_force

required.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 602

A. In order to claim the exemption authorized by paragraph 34

of Section 1357 of this title, the person to whom the sale is made

shall be required to furnish the vendor proof of eligibility for the

exemption as issued by the Oklahoma Tax Commission. All vendors

shall honor the proof of eligibility for sales tax exemption and

sales for the benefit of the disabled veteran to a person providing

such proof shall be exempt from the tax levied pursuant to the

Oklahoma Sales Tax Code.

B. A claim for refund of sales taxes erroneously paid may only

be made if a vendor refuses to honor the proof of eligibility issued

by the Tax Commission for the exemption authorized pursuant to

paragraph 34 of Section 1357 of this title and the person eligible

for the exemption submits to the Tax Commission a signed

notification of the vendor's denial of exemption on a form

prescribed by the Commission.
Okla. Stat. tit. 68, § 68-1805 — OK Code / Title 68 / Section 68-1805
Statements of mileage of lines
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 703

On or prior to the first day of May, 1943, and on or before the

first day of March of each succeeding year, each such cooperative

shall file with the Oklahoma Tax Commission, on forms prescribed by

said Commission, a statement of the total number of miles of line of

such cooperative, owned, maintained, and operated by such

cooperative, in each county and school district of the state as of

January first of each year; and each such cooperative shall likewise

file a statement of the total number of miles of line owned,

maintained, and operated as of January first of each year within

each school district of each county with the county treasurer of

each county.
Okla. Stat. tit. 68, § 68-500.42 — OK Code / Title 68 / Section 68-500.42
Licensed transporter reports
Status: in_force

A. Each person licensed as a transporter in this state shall

file monthly reports with the Commission on forms prescribed and

furnished by the Commission concerning the amount of motor fuel

transported within or across the borders of this state. However,

transport truck operations exclusively within the state and those

transport trucks operated by a supplier are not reportable. If a

transporter fails to make the reports required by this section, the

person is subject to a civil penalty of One Thousand Dollars

($1,000.00) for each violation, as reasonably determined by the

Commission.

B. The reports required by this section are for information

purposes only and the Commission may waive the filing of the reports

if the reports are unnecessary for the proper administration of this

act. This section shall cease to be effective if substantially

similar data is available from federal government sources including

a federal terminal report.
Okla. Stat. tit. 68, § 68-1354.27 — OK Code / Title 68 / Section 68-1354.27
Sourcing of retail sale or lease or rental
Status: in_force

A. The retail sale, excluding lease or rental, of a product

shall be sourced as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 459

1. When the product is received by the purchaser at a business

location of the seller, the sale is sourced to that business

location;

2. When the product is not received by the purchaser at a

business location of the seller, the sale is sourced to the location

where receipt by the purchaser, or the purchaser's donee, designated

as such by the purchaser, occurs, including the location indicated

by instructions for delivery to the purchaser or donee, known to the

seller. Provided, this subsection shall not apply to florists. All

sales by florists shall be sourced to its business location;

3. When the provisions of paragraphs 1 and 2 of this subsection

do not apply, the sale is sourced to the location indicated by an

address for the purchaser that is available from the business

records of the seller that are maintained in the ordinary course of

the seller's business when use of this address does not constitute

bad faith;

4. When the provisions of paragraphs 1, 2 and 3 of this

subsection do not apply, the sale is sourced to the location

indicated by an address for the purchaser obtained during the

consummation of the sale, including the address of a purchaser's

payment instrument, if no other address is available, when use of

this address does not constitute bad faith; and

5. When none of the previous rules of paragraphs 1, 2, 3 and 4

of this subsection apply, including the circumstance in which the

seller is without sufficient information to apply the previous

rules, then the location will be determined by the address from

which tangible personal property was shipped, from which the digital

good or the computer software delivered electronically was first

available for transmission by the seller, or from which the service

was provided, disregarding for these purposes any location that

merely provided the digital transfer of the product sold. In the

case of a sale of mobile telecommunications service that is a

prepaid telecommunications service, the location will be that which

is associated with the mobile telephone number.

B. The lease or rental of tangible personal property, other

than property identified in subsection C or D of this section, shall

be sourced as follows:

1. For a lease or rental that requires recurring periodic

payments, the first periodic payment is sourced the same as a retail

sale in accordance with the provisions of subsection A of this

section. Periodic payments made subsequent to the first payment are

sourced to the primary property location for each period covered by

the payment. The primary property location shall be as indicated by

an address for the property provided by the lessee that is available

to the lessor from its records maintained in the ordinary course of

business, when use of this address does not constitute bad faith.

The property location shall not be altered by intermittent use at

Oklahoma Statutes - Title 68. Revenue and Taxation Page 460

different locations, such as use of business property that

accompanies employees on business trips and service calls; and

2. For a lease or rental that does not require recurring

periodic payments, the payment is sourced the same as a retail sale

in accordance with the provisions of subsection A of this section.

This subsection does not affect the imposition or computation of

sales or use tax on leases or rentals based on a lump sum or

accelerated basis, or on the acquisition of property for lease.

C. The lease or rental of motor vehicles, trailers,

semitrailers, or aircraft that do not qualify as transportation

equipment, as defined in subsection D of this section, shall be

sourced as follows:

1. For a lease or rental that requires recurring periodic

payments, each periodic payment is sourced to the primary property

location. The primary property location shall be as indicated by an

address for the property provided by the lessee that is available to

the lessor from its records maintained in the ordinary course of

business, when use of this address does not constitute bad faith.

This location shall not be altered by intermittent use at different

locations; and

2. For a lease or rental that does not require recurring

periodic payments, the payment is sourced the same as a retail sale

in accordance with the provisions of subsection A of this section.

This subsection does not affect the imposition or computation of

sales or use tax on leases or rentals based on a lump sum or

accelerated basis, or on the acquisition of property for lease.

D. The retail sale, including lease or rental, of

transportation equipment shall be sourced the same as a retail sale

in accordance with the provisions of subsection A of this section,

notwithstanding the exclusion of lease or rental in subsection A of

this section. “Transportation equipment” means any of the

following:

1. Locomotives and railcars that are utilized for the carriage

of persons or property in interstate commerce;

2. Trucks and truck-tractors with a Gross Vehicle Weight Rating

(GVWR) of ten thousand one (10,001) pounds or greater, trailers,

semitrailers, or passenger buses that are:

a. registered through the International Registration

Plan, and

b. operated under authority of a carrier authorized and

certificated by the United States Department of

Transportation or another federal authority to engage

in the carriage of persons or property in interstate

commerce;

3. Aircraft that are operated by air carriers authorized and

certificated by the United States Department of Transportation or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 461

another federal or a foreign authority to engage in the carriage of

persons or property in interstate or foreign commerce; and

4. Containers designed for use on and component parts attached

or secured on the items set forth in paragraphs 1, 2 and 3 of this

subsection.

E. For the purposes of this section, the terms "receive" and

"receipt" mean:

1. Taking possession of tangible personal property;

2. Making first use of services; or

3. Taking possession or making first use of digital goods,

whichever comes first.

The terms "receive" and "receipt" do not include possession by a

shipping company on behalf of the purchaser.
Okla. Stat. tit. 68, § 68-24401 — OK Code / Title 68 / Section 68-24401
Renumbered as § 3149 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, § 68-2357.74 — OK Code / Title 68 / Section 68-2357.74
Credit for investment made in rural small business
Status: in_force

ventures in conjunction with investment made by qualified rural

small business capital company.

A. Except as provided in Section 4 of this act, for taxable

years beginning after December 31, 2000, 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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 853

628 of Title 36 of the Oklahoma Statutes, for qualified investment

made in Oklahoma rural small business ventures in conjunction with

investment in such ventures made by a qualified rural small business

capital company. No amount of a qualified investment made in

conjunction with investment made by a qualified rural small business

capital company which has not been invested in one or more Oklahoma

rural small business ventures prior to the effective date of the

moratorium provided for in Section 4 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 rural small business capital company in one or more

Oklahoma rural small business ventures during the period of the

moratorium pursuant to Section 4 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 thirty

percent (30%) of the qualified investment made in Oklahoma rural

small business ventures in conjunction with qualified investment in

such ventures made by a qualified rural small business capital

company and shall be allowed for the taxable year during which the

qualified investment is made in an Oklahoma rural 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 or partner of a qualified rural small

business capital company that has made a qualified investment in an

Oklahoma rural small business venture;

2. Invested in the purchase of equity or near-equity in an

Oklahoma rural small business venture;

3. Made under the same terms and conditions as the qualified

investment made by the qualified rural 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 rural small business

capital company, or

b. two hundred percent (200%) of the qualified investment

made by the qualified rural small business capital

company in the Oklahoma rural small business venture.

C. No taxpayer may claim the credit provided for in this

section for qualified investment made prior to January 1, 2001.

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 2357.62 or 2357.63 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 854

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 also be claimed for funds borrowed by the

pass-through entity to make a qualified investment if a shareholder,

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 Rural Venture 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, § 68-24105 — OK Code / Title 68 / Section 68-24105
Renumbered as § 3025 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, § 68-319 — OK Code / Title 68 / Section 68-319
Restricting of licenses to residents and domesticated
Status: in_force

foreign corporations - Prohibition on discrimination.

(a) No wholesaler's license shall be issued under this article

or the following article of this Code to or held by a person who is

not an actual resident and domiciled in this state, or to any

foreign corporation which is not domesticated under the laws of this

state.

(b) No manufacturer, wholesaler, distributor or jobber of

cigarettes or tobacco products licensed under the laws of this state

shall discriminate by refusing to sell to any other wholesaler,

distributor or jobber in this state, and likewise no such

wholesaler, distributor or jobber shall refuse to sell to any

retailer of cigarettes or such products in this state; and any

violation of the provisions hereof shall be grounds for revocation

and cancellation of such license.

(c) This section shall not change or modify the provisions for

reciprocity contained in Section 303 of this Code.
Okla. Stat. tit. 68, § 68-2368.30 — OK Code / Title 68 / Section 68-2368.30
Donation from tax refund - Oklahoma Emergency Responders Assistance Program
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 22Responders Assistance Program Revolving Fund.

A. Each state individual income tax return form for tax years

which begin after December 31, 2016, and each state corporate tax

return form for tax years beginning after December 31, 2016, shall

contain a provision to allow a donation from a tax refund for the

benefit of the Oklahoma Emergency Responders Assistance Program.

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 Oklahoma Emergency Responders Assistance Program

Revolving Fund created in subsection C of this section.

C. There is hereby created in the State Treasury a revolving

fund to be designated the "Oklahoma Emergency Responders Assistance

Program Revolving Fund" and administered by the Department of Public

Safety. The fund shall be a continuing fund, not subject to fiscal

year limitations, and shall consist of all the monies received by

the Department of Public Safety pursuant to the provisions of

subsection A of this section. All monies accruing to the credit of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1059

the fund are appropriated and may be budgeted and expended by the

Department of Public Safety at the beginning of each fiscal year for

the purpose of providing grants to the Oklahoma Emergency Responders

Assistance Program for purposes of providing postcritical incident

care to all emergency first responders and their families who are

experiencing emotional trauma. 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, § 68-2106 — OK Code / Title 68 / Section 68-2106
Excise tax in lieu of other taxes - Exemptions
Status: in_force

(a) The excise tax levied by this article is in lieu of all

other taxes on the transfer or the first registration in this state

of vehicles, including the optional equipment and accessories

Oklahoma Statutes - Title 68. Revenue and Taxation Page 727

attached thereto at the time of sale and sold as a part thereof,

except:

(1) Annual vehicle registration and license fees;

(2) The fee of One Dollar ($1.00) for the issuance of a

certificate of title;

(3) Any fee charged under the jurisdiction of the Corporation

Commission; and

(4) One and twenty-five-hundredths percent (1.25%) of the gross

receipts upon which the tax is levied by Section 1354 of this title.

Provided, the sale of motor vehicles shall not be subject to any

sales and use taxes levied by cities, counties or other

jurisdictions of the state.

(b) This section shall not relieve any new or used motor

vehicle dealer or any other vendor of vehicles from liability for

the sales tax on all sales of accessories or optional equipment, or

parts, which are not attached to, and sold as a part thereof and

included in the sale of such vehicles.
Okla. Stat. tit. 68, § 68-2899.1 — OK Code / Title 68 / Section 68-2899.1
Requests to county assessors from county officials,
Status: in_force

peace officers or law enforcement organizations to keep personal

information confidential.

A. All elected county officials, peace officers and law

enforcement organizations in the State of Oklahoma shall be

permitted to request to a county assessor that personal information

regarding elected county officials, peace officers or undercover or

covert law enforcement officers not be made publicly available on

the Internet, but instead kept in a secure location at the office of

the county assessor where it may be made available to authorized

persons pursuant to law. The program manager of the Oklahoma

Attorney General's Address Confidentiality Program, administered

under Section 60.14 of Title 22 of the Oklahoma Statutes, shall be

permitted to request to a county assessor that personal information

regarding a certified Address Confidentiality Program participant,

upon the participant's proof of certification, not be made publicly

available on the Internet, but instead kept in a secure location at

the office of the county assessor where it may be made available to

authorized persons pursuant to law.

B. Any elected county official, peace officer, law enforcement

official on behalf of an undercover or covert officer, or Address

Confidentiality Program participant who wishes to have the personal

information of the elected county official, peace officer,

undercover or covert officer, or Address Confidentiality Program

participant that is contained in the records of a county assessor be

kept confidential must obtain an order of a court that requires the

county assessor to maintain the personal information of the person

or entity in a confidential manner. Such an order must be based on

a sworn affidavit by the elected county official, peace officer, law

enforcement official, or current Address Confidentiality Program

participant which affidavit:

1. States that the individual whose information is to be kept

confidential is:

a. an elected county official,

b. a peace officer,

c. an undercover or covert officer, or

d. a current Address Confidentiality Program participant;

and

2. Sets forth sufficient justification for the request for

confidentiality.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1241

C. Upon receipt of such an order, a county assessor shall keep

such information confidential and shall not disclose the

confidential information to anyone not specifically authorized by

law to view the information, unless disclosure is specifically

authorized in writing by that person or the affiant. A county

assessor shall not post such confidential information on the

Internet.

D. As used in this section:

1. "Elected county official" means a person elected to a county

office;

2. "Peace officer" shall have the same meaning as that term is

defined in Section 99 of Title 21 of the Oklahoma Statutes;

3. "Program participant" shall have the same meaning as that

term is defined in Section 60.14 of Title 22 of the Oklahoma

Statutes; and

4. "Personal information" means:

a. the home address of a person,

b. the home address of the spouse, domestic partner or

minor child of a person, and

c. any telephone number or electronic mail address of a

person.
Okla. Stat. tit. 68, § 68-1207 — OK Code / Title 68 / Section 68-1207
No tax for year in which other tax or fee paid
Status: in_force

The tax herein levied shall not be exacted for the fiscal year

during which a domestic or foreign corporation, association or

organization has paid an incorporating, filing or qualifying fee or

tax to the Secretary of State. However, such corporations or

organizations shall file a "no tax" report to comply with such

regulations as shall be adopted by the Tax Commission, who shall,

upon such filing, issue a "no tax" license expiring on the next

ensuing June 30th. Provided, that in the computation of the tax

imposed by this article no credit shall be allowed against such tax

by reason of any money paid to the Secretary of State as additional

incorporation, qualifying or filing fee covering an increase of

authorized capital or capital apportioned to this state.
Okla. Stat. tit. 68, § 68-3128 — OK Code / Title 68 / Section 68-3128
Publication costs on resale, rate
Status: in_force

For publication costs on resale of real estate, and for

publishing lists of lands upon which taxes are delinquent, the

county treasurer shall charge and collect from the purchaser at such

sale, and the publisher shall be paid, as full compensation for

publishing said resale list in four regular issues, and for

publishing lists of land upon which taxes are delinquent in three

regular issues, in some newspaper within the county having been

continuously published one hundred four (104) consecutive weeks with

admission to the United States mails as second class mail matter:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1333

The publication fees, as provided by Title 28, O.S.1961, Section

121, or as same may hereafter be amended.
Okla. Stat. tit. 68, § 68-2368.7 — OK Code / Title 68 / Section 68-2368.7
Support of Medicaid program - Donation from tax refund
Status: in_force

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 the Medicaid program of this state, as follows:

Support of Oklahoma Medicaid Program. 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

the Oklahoma Medicaid Program created in subsection C of this

section.

C. There is hereby created in the State Treasury a revolving

fund for the Oklahoma Health Care Authority to be designated the

"Income Tax Checkoff Revolving Fund for the Support of the Oklahoma

Medicaid Program". 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 Oklahoma Health

Care Authority for the purpose of funding the Medicaid program in

this state. Such monies shall be apportioned as and in the manner

specified by the Oklahoma Health Care Authority. 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, § 68-2385.25 — OK Code / Title 68 / Section 68-2385.25
Definitions
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1085

As used in this section through Section 2385.28 of this title:

1. “Oil” and “gas” shall be defined as such terms are defined

in Section 1001.2 of this title;

2. “Remitter” means any person who distributes revenue to

royalty interest owners; and

3. “Royalty interest owner” means any person who retains a non-

working interest in oil or gas production.
Okla. Stat. tit. 68, § 68-6509 — OK Code / Title 68 / Section 68-6509
Inspections – Third-party testing – Promulgation of
Status: in_force

rules.

A. The Oklahoma Corporation Commission shall have the authority

to require the inspection of the premises and equipment of any

charging station owner or operator to enforce compliance with the

provisions of this section.

B. The Oklahoma Corporation Commission shall have authority to:

1. Require periodic third-party testing, calibration and

inspection reports and require that those reports be submitted to

the Oklahoma Corporation Commission;

2. Promulgate rules as necessary to implement the provisions of

this section and to set fees necessary to carry out the duties and

responsibilities of the Commission pursuant to this act; and

3. Assess to charging station operators the costs of any

proceeding instituted by the Commission to enforce testing,

calibration and inspection report requirements.

C. If a charging station operator fails to meet the

requirements of this section or any rules promulgated to implement

the requirements of this section, the charging station operator

shall be subject to an administrative penalty from the Oklahoma

Corporation Commission not to exceed Five Hundred Dollars ($500.00)

per day, per violation as provided by law.

D. All fees, fines or assessments collected through the

provisions of this section shall be deposited into the Oklahoma

Corporation Commission Revolving Fund.
Okla. Stat. tit. 68, § 68-1628 — OK Code / Title 68 / Section 68-1628
Violations and penalties - Contraband - Enforcement
Status: in_force

A. Violation of any provision of this act is a misdemeanor

punishable as follows:

1. Discharging fireworks or igniting aerial luminaries in

violation of this act shall be punishable by a fine not to exceed

One Hundred Dollars ($100.00); and

2. Illegal sale, violation of licensing provision, false

labeling, or any other violation of this act shall be punishable by

a fine not to exceed One Thousand Dollars ($1,000.00), ninety (90)

days' imprisonment in the county jail, or both. In the event of a

second conviction the license shall be revoked for a period of

eighteen (18) months. Each violation of this act shall constitute a

separate offense. No other person shall be granted a license to

operate in the same location during the period of a revoked license.

B. The State Fire Marshal, his deputies, or any authorized

police or peace officer of this state shall seize as contraband any

illegal fireworks or aerial luminaries as defined under the terms of

this act. Fireworks or aerial luminaries seized in the enforcement

of this act shall be held in custody of the county sheriff in which

county such fireworks or aerial luminaries were seized. The party

surrendering the fireworks or aerial luminaries, if aggrieved by the

action, may file an appeal in writing to the district court in the

county where fireworks or aerial luminaries were seized. Upon

hearing the appeal, the district court may authorize the return of

part or all of the confiscated fireworks or aerial luminaries;

otherwise, the court shall authorize and direct that such contraband

fireworks or aerial luminaries be destroyed.

C. The provisions of this act shall be enforced by the State

Fire Marshal and local fire marshals, the sheriff, the police or any

peace officer licensed or authorized by this state or by their

respective deputies.
Okla. Stat. tit. 68, § 68-2358.7 — OK Code / Title 68 / Section 68-2358.7
Tax credit – Volunteer firefighter
Status: in_force

A. For taxable years beginning after December 31, 2004, there

shall be allowed as a credit against the tax imposed pursuant to

Section 2355 of this title an amount equal to:

1. Two Hundred Dollars ($200.00) for tax years 2005 through

2023 and Three Hundred Dollars ($300.00) for tax years 2024 and

subsequent tax years for which a volunteer firefighter provides

proof of certification as required by subsection B of this section;

and

2. Four Hundred Dollars ($400.00) for tax years 2005 through

2023 and Six Hundred Dollars ($600.00) for tax years 2024 and

subsequent tax years following the taxable years for which a

taxpayer is eligible for the credit provided by paragraph 1 of this

subsection for a volunteer firefighter providing proof of

certification as required by subsection D of this section.

B. In order to claim the tax credit authorized by paragraph 1

of subsection A of this section, a volunteer firefighter shall be

required to provide adequate documentation to the Oklahoma Tax

Commission of at least twelve (12) credited hours toward the State

Support or State Basic Firefighter or Firefighter I from an

internationally recognized accrediting assembly or board, their

equivalent, or other related fire or emergency medical services

training approved by the State Fire Marshal Commission and offered

Oklahoma Statutes - Title 68. Revenue and Taxation Page 921

by Oklahoma State University Fire Service Training or Oklahoma

Department of Career and Technology Education prior to or during the

first taxable year for which a tax credit is claimed pursuant to

paragraph 1 of subsection A of this section. For the purpose of

this subsection, the local fire chief shall be the authority having

jurisdiction and shall choose and approve all volunteer firefighter

training in the applicable department.

C. For each year subsequent to the first year for which a

volunteer firefighter may claim the tax credit authorized by

paragraph 1 of subsection A of this section, in order to claim any

further tax credits pursuant to paragraph 1 of subsection A of this

section, the volunteer firefighter shall be required to provide

documentation that the firefighter has completed an additional six

(6) hours of State Support or State Basic Firefighter or Firefighter

I from an internationally recognized accrediting assembly or board,

their equivalent, or other related fire or emergency medical

services training approved by the State Fire Marshal Commission

until such program or its equivalent is completed. For purposes of

this subsection, equivalency shall be determined by the State Fire

Marshal Commission and Oklahoma State University Fire Service

Training. For purposes of this subsection, Firefighter I or

Firefighter II certifications or their equivalents may be provided

in lieu of the State Support or State Basic Firefighter completion.

D. After having completed the State Support or State Basic

Firefighter program, in order to be eligible for the tax credit

authorized by paragraph 2 of subsection A of this section, the

volunteer firefighter shall:

1. Complete at least six (6) hours of continuing education each

year until the volunteer firefighter completes Intermediate or

Advanced Firefighter or Firefighter I from an internationally

recognized accrediting assembly or board, their equivalent, or other

related fire or emergency medical services training approved by the

State Fire Marshal Commission or its equivalent. For purposes of

this paragraph, equivalency shall be determined by the State Fire

Marshal Commission and Oklahoma State University Fire Service

Training;

2. After completion of Intermediate or Advanced Firefighter or

Firefighter I from an internationally recognized accrediting

assembly or board, their equivalent, or other related fire or

emergency medical services training approved by the State Fire

Marshal Commission, the volunteer firefighter shall complete six (6)

hours of training per year to claim the tax credit. For the purpose

of this subsection, the local fire chief shall be the authority

having jurisdiction and shall choose and approve all volunteer

firefighter training in the applicable department;

3. Provide documentation from the fire chief of the applicable

department that the firefighter has been provided and participated

Oklahoma Statutes - Title 68. Revenue and Taxation Page 922

in all annual training as required by federal and state authorities;

and

4. Provide documentation from the fire chief of the applicable

department that the volunteer firefighter has met the requirements

under the fire department’s constitution and bylaws and is a member

in good standing of the department together with a record of the

total number of years of service in good standing with such

department.

E. The Office of the State Fire Marshal and the State Fire

Marshal Commission shall prescribe a reporting form for use by

volunteer fire departments and by volunteer firefighters in order to

provide the certifications required by this section.

F. The Oklahoma Tax Commission may require copies of such

reporting form provided by the State Fire Marshal Commission

regarding training history to verify eligibility for the tax credits

provided by this section.
Okla. Stat. tit. 68, § 68-1510 — OK Code / Title 68 / Section 68-1510
Distribution of revenues
Status: in_force

It is hereby declared to be the purpose of this act to provide

revenues for general government functions of the state government,

and for that purpose and to that end, it is expressly provided that

the revenue derived herefrom, including penalties, shall be

deposited monthly to the credit of the General Revenue Fund of the

state for the support of the state government, to be paid out only

pursuant to appropriation by the Legislature.
Okla. Stat. tit. 68, § 68-413 — OK Code / Title 68 / Section 68-413
Right to carry untaxed products – Sale of products by
Status: in_force

carrier - Statement of consignment - Violations.

The right of a carrier in this state to carry untaxed tobacco

products shall not be affected hereby; provided, that carriers

delivering untaxed tobacco products to any person in this state

other than an Oklahoma-licensed wholesaler for the purpose of

selling or consuming untaxed tobacco products in this state in

violation of this article shall be subject to seizure of the

shipments and forfeiture of the inventory pursuant to the provisions

of Section 417 of this title. Provided further, that should any

such carrier sell any tobacco products in this state, such sale

shall be subject to the tax and other provisions of this article and

to the rules of the Tax Commission. The carrier transporting

tobacco products to a point within this state, or a bonded

warehouseman or bailee having in its possession tobacco products,

shall transmit to the Tax Commission a statement of such consignment

of tobacco products, showing the date, point of origin, point of

delivery and to whom delivered. All carriers or bailees or

warehousemen shall permit an examination by the Tax Commission, or

its agents or legally authorized representatives, of their records

relating to the shipment or receipt of tobacco products. Any person

who fails or refuses to transmit to the Tax Commission the aforesaid

statement, or who refuses to permit the examination of his or her

records by the Tax Commission or its legally authorized agents or

representatives, shall be guilty of a misdemeanor and shall be

subject to an administrative fine of not to exceed Two Thousand

Dollars ($2,000.00) and not less than One Thousand Dollars

($1,000.00) to be deposited in the Tobacco Products Tax Enforcement

Unit Revolving Fund created in Section 7 of Enrolled House Bill No.

2292 of the 1st Session of the 58th Oklahoma Legislature.
Okla. Stat. tit. 68, § 68-223 — OK Code / Title 68 / Section 68-223
Limitation of time for assessment of taxes - Extension
Status: in_force

agreements - False or fraudulent or failure to file report or

return.

A. No assessment of any tax levied under the provisions of any

state tax law except as provided in this section, shall be made

after the expiration of three (3) years from the date the return was

required to be filed or the date the return was filed, whichever

period expires the later, and no proceedings by tax warrant or in

court without the previous assessment for the collection of such tax

shall be begun after the expiration of such period. No assessment

shall be required if a report or return, signed by the taxpayer, was

filed and the liability evidenced by the report or return has not

been paid. If the assessment has been made within the limitation

period set forth in this subsection, the tax may be collected by tax

warrant or court proceeding, but only if the tax warrant is issued

or the proceeding begun within ten (10) years after the assessment

of the tax has become final.

B. Where before the expiration of the time prescribed in

subsection A of this section for the assessment of the tax, both the

Tax Commission and the taxpayer have consented in writing to its

assessment after such time, the tax may be assessed at any time

prior to the expiration of the period agreed upon, and the period so

agreed upon may be extended by subsequent agreements in writing made

before the expiration of the period previously agreed upon. In

those instances where the time to file a claim for a refund has not

expired at the date the extension agreement is entered into, the

entering into such an agreement shall automatically extend the

period in which a refund may be allowed or a claim for a refund may

be filed to the final date of such agreement.

C. In the case of a false or fraudulent report or return, with

intent to evade tax, the tax may be assessed, or a proceeding in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 100

court for collection of such tax may be begun without assessment, at

any time. The term “false or fraudulent” as used in this subsection

shall have the same meaning as when used in Section 6501 of the

Internal Revenue Code.

D. In the case of a willful attempt in any manner to defeat or

evade tax imposed by this title, the tax may be assessed, or a

proceeding in court for the collection of such tax may be begun

without assessment, at any time.

E. In the case of a failure to file a report or return, the tax

may be assessed, or a proceeding in court for the collection of such

tax may be begun without assessment, at any time.
Okla. Stat. tit. 68, § 68-360.9 — OK Code / Title 68 / Section 68-360.9
Listing of nonparticipating manufacturers in the
Status: in_force

Oklahoma Tobacco Directory - Bond.

A. Notwithstanding any other provision of law, any

nonparticipating manufacturer shall post a bond for the exclusive

benefit of this state if:

1. It was not listed in the Oklahoma Tobacco Directory,

hereinafter referred to as the Directory, during the four (4)

consecutive calendar quarters preceding its application to be on the

Directory;

2. It had been previously listed in the Directory, but was

involuntarily removed or denied recertification for noncompliance

with the Master Settlement Agreement Complementary Act or the

Prevention of Youth Access to Tobacco Act, unless the removal was

determined to have been erroneous or illegal; or

3. The Attorney General reasonably determines that the

nonparticipating manufacturer who has filed a certification pursuant

to Section 360.4 of this title poses an elevated risk for

noncompliance with the Master Settlement Agreement Complementary Act

or with the Prevention of Youth Access to Tobacco Act. A reasonable

risk of noncompliance with this section or the Prevention of Youth

Access to Tobacco Act includes, but is not limited to, the following

circumstances and a nonparticipating manufacturer shall be deemed to

pose an elevated risk for noncompliance if:

a. any state has removed the manufacturer or its brand or

brand families or an affiliate or any of the

affiliate's brands or brand families from the tobacco

directory of the state or placed the manufacturer or

its brand or brand families or an affiliate or any of

the affiliate's brands on a list of noncompliant

companies, brands or brand families for noncompliance

with the state law at any time during the calendar

year or within the past five (5) consecutive calendar

years, unless it submits proof that its brands, or the

brands of an affiliate were erroneously or illegally

removed from a tobacco directory of a state,

b. any state, or the federal government, has filed

litigation against or has an unsatisfied judgment

against the manufacturer or any affiliate thereof for

escrow or for penalties, costs, or attorney fees

related to noncompliance with state escrow laws or

complementary legislation, or

c. the nonparticipating manufacturer or any affiliate has

been charged, entered a plea or has been convicted of

violating the Contraband Cigarette Trafficking Act,

the Jenkins Act or the PACT Act.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 218

B. For purposes of this section, an affiliate is an entity or

individual that either controls or is controlled by the

nonparticipating manufacturer, regardless of whether the control

being exercised is direct or indirect.

C. Neither a nonparticipating manufacturer nor any of its brand

families shall be included in the Directory unless and until the

nonparticipating manufacturer:

1. Undertakes joint and several liability with its importer for

the performance of the manufacturer in accordance with Section

360.5-1 of this title and, if required, has posted a joint bond in

accordance with this section;

2. The manufacturer and importer, if any, have:

a. registered to do business within the state with the

Secretary of State,

b. maintained a registered service agent within the State

of Oklahoma, and

c. agreed that the Secretary of State will act as service

agent if the registered service agent dies, resigns or

otherwise is unavailable to accept service on behalf

of the nonparticipating manufacturer or importer; and

3. The manufacturer and importer, if any, consent to be sued in

the district courts of the State of Oklahoma for purposes of the

state enforcing any provision of the Prevention of Youth Access to

Tobacco Act, the Master Settlement Agreement Complementary Act and

Oklahoma cigarette excise tax statutes.

D. The bond shall be posted by corporate surety located within

the United States in an amount equal to the greater of Fifty

Thousand Dollars ($50,000.00) or fifty percent (50%) of the required

escrow that the manufacturer in either its current or predecessor

form was required to deposit as a result of its sales in Oklahoma

during the last full calendar year it was listed in the Directory.

The bond shall be written in favor of the State of Oklahoma and

shall be conditioned on the performance by the nonparticipating

manufacturer, or its United States importer that undertakes joint

and several liability for the performance of the manufacturer in

accordance with Section 360.5-1 of this title, of all of its duties

and obligations under the Prevention of Youth Access to Tobacco Act

and the Master Settlement Agreement Complementary Act during the

year in which the certification is filed and the next succeeding

calendar year.

E. Any manufacturer or importer required to post a bond in

accordance with this section shall do so for three (3) consecutive

years, or longer if the Attorney General determines the manufacturer

or importer poses an elevated risk at the end of the three-year

period.

F. If a nonparticipating manufacturer fails to make or have

made in its behalf deposits equal to the full amount owed for a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 219

quarter within fifteen (15) days of the due date of the quarter, the

State of Oklahoma may execute on the bond in the amount of the

remaining escrow deposit due. Escrow amounts collected from the

bond shall be used to reduce the amount of escrow due from and

penalties assessed against that nonparticipating manufacturer and

unpaid escrow that exceeds the amount covered by the bond remains

due from the nonparticipating manufacturer and any importer that is

jointly and severally liable for its cigarette sales into the state.

G. In addition to the grounds contained in paragraph 3 of

subsection B of Section 360.4 of this title, the Attorney General

has the authority to not retain or not to include in the Directory

any nonparticipating manufacturer, its brands and brand families if

the manufacturer:

1. Does not certify it is subject to, without any immunity, the

Master Settlement Agreement Complementary Act and the Prevention of

Youth Access to Tobacco Act;

2. Fails to disclose that a state or the federal government has

brought an action in compliance with any state or federal law,

regulating the sale and or distribution of tobacco products,

including the escrow statute of another state; or

3. Fails to sell only through an Oklahoma-licensed wholesaler

any tobacco product sold into the state or fails to provide monthly

PACT Act reports to the Oklahoma Tax Commission and the Oklahoma

Attorney General for sales into the state.

H. The Attorney General shall have the authority to require a

nonparticipating manufacturer to submit all information and

materials the Attorney General deems appropriate to determine

compliance of the nonparticipating manufacturer with this section

and other related laws including the grounds for retaining or not

including a manufacturer or its brands and brand families in the

Directory.
Okla. Stat. tit. 68, § 68-3405 — OK Code / Title 68 / Section 68-3405
Duties of filing officers - Filing certificate
Status: in_force

A. If a notice of federal lien, a refilling of a notice of

federal lien, or a notice of revocation of any certificate described

in subsection B of this section is presented to a filing officer who

is:

1. The county clerk of Oklahoma County, the filing officer

shall cause the notice to be marked, held, and indexed in accordance

with the provisions of Article 9 of the Uniform Commercial Code as

if the notice were a financing statement within the meaning of the

Uniform Commercial Code; or

2. Any other officer described in Section 3403 of this title,

the filing officer shall endorse the notice and mark it with the

date and time of receipt and immediately file the notice

alphabetically or enter it in an alphabetical index showing the name

and address of the person named in the notice, the date and time of

receipt, the title and address of the official or entity certifying

the lien, and the total amount appearing on the notice of lien.

B. If a certificate of release, nonattachment, discharge, or

subordination of any lien is presented to the county clerk of

Oklahoma County for filing, the clerk shall:

1. Cause a certificate of release or nonattachment to be

marked, held, and indexed as if the certificate were a termination

statement within the meaning of the Uniform Commercial Code, but the

notice of lien to which the certificate relates may not be removed

from the files; and

2. Cause a certificate of discharge or subordination to be

marked, held, and indexed as if the certificate were a release of

collateral within the meaning of the Uniform Commercial Code.

C. If a refiled notice of federal lien referred to in

subsection A of this section or any of the certificates or notices

referred to in subsection B of this section is presented for filing

to any other filing officer specified in Section 3403 of this title,

the clerk shall permanently attach the refiled notice or the

certificate to the original notice of lien and enter the refiled

notice or the certificate with the date of filing in any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1359

alphabetical lien index on the line where the original notice of

lien is entered.

D. Upon request of any person, the filing officer shall issue a

certificate showing whether there is on file, on the date and hour

stated therein, any notice of lien or certificate or notice

affecting any lien filed under the Uniform Federal Lien Registration

Act or the Uniform Federal Tax Lien Registration Act, naming a

particular person, and if a notice or certificate is on file, giving

the date and hour of filing of each notice or certificate. The fee

for a certificate is One Dollar ($1.00). Upon request, the filing

officer shall furnish a copy of any notice of federal lien, or

notice or certificate affecting a federal lien, for a fee of One

Dollar ($1.00) per page.
Okla. Stat. tit. 68, § 68-2355.1P-2 — OK Code / Title 68 / Section 68-2355.1P-2
Definitions
Status: in_force

As used in this act:

1. "Distributive share" means a member's percentage share of

Oklahoma net entity income or net entity loss;

2. "Electing pass-through entity" means any pass-through entity

as defined in paragraph 6 of this section that has made an election

pursuant to subsection F of Section 4 of this act to pay income tax

as computed pursuant to Section 2358 of Title 68 of the Oklahoma

Statutes;

3. "Indirect member" means, with respect to any particular

electing pass-through entity, an individual, fiduciary, or entity

that (i) owns an interest in a pass-through entity other than the

electing pass-through entity and (ii) has been allocated items of

Oklahoma income, gain, loss or deduction that the electing pass-

through entity included in computing its tax pursuant to the

provisions of the Pass-Through Entity Tax Equity Act of 2019;

4. "Member" means any individual, fiduciary, or entity holding

an ownership interest in an electing pass-through entity;

5. "Oklahoma net entity income" or "Oklahoma net entity loss"

means the positive or negative sum of an electing pass-through

Oklahoma Statutes - Title 68. Revenue and Taxation Page 758

entity's items of Oklahoma income, gain, loss, and deduction

determined under Section 2351 et seq. of Title 68 of the Oklahoma

Statutes, regardless of whether any such items are required for

federal income tax purposes to be separately stated; and

6. "Pass-through entity" means a general partnership, a limited

partnership, a limited liability partnership, a limited liability

limited partnership, a limited liability company, or a corporation,

if any of the enumerated entity's items of income, gain, loss, and

deduction, as applicable, are subject to being included on another

person's return for federal income tax purposes under Subchapter K

or Subchapter S of the Internal Revenue Code.
Okla. Stat. tit. 68, § 68-235 — OK Code / Title 68 / Section 68-235
Fiduciaries - Final accounts
Status: in_force

(a) No final account of any fiduciary shall be allowed by any

probate court of the state, unless such account shows, and the judge

of said court finds, that all taxes imposed by the provisions of any

state tax law which have become payable, have been paid, and that

all taxes which may become due are secured by bond, deposit or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 116

otherwise. The certificate of the Tax Commission shall be

conclusive as to the payment of any tax, to the extent of said

certificate.

(b) For the purpose of facilitating the settlement and

distribution of the estates held by fiduciaries, the Tax Commission

may, subject to the approval of the court having jurisdiction of any

such estate, or as provided by Section 219 of this Code, agree upon

the amount of taxes, at any time due or to become due, from such

fiduciaries, under the provisions of any state tax law, and payment,

in accordance with such agreement, shall be in full satisfaction of

all taxes to which the agreement relates.
Okla. Stat. tit. 68, § 68-3024 — OK Code / Title 68 / Section 68-3024
Court of Tax Review
Status: in_force

A. There is hereby re-created a Court of Tax Review. For each

case brought before the Court of Tax Review, the Chief Justice of

the Oklahoma Supreme Court shall assign the case to a judicial

administrative district in which no property that is the subject of

the case is located. The presiding judge of the judicial

administrative district to which the case is assigned shall appoint

a panel of three (3) judges of the district court or of any judicial

administrative district who are active or retired judges qualified

to preside over such cases, who shall determine in what county the

case will be heard. A majority of the three-judge panel shall be

required to render a decision in each case. A decision in each case

shall be made within twelve (12) months of the case being assigned

to the three-judge panel. The Oklahoma Supreme Court shall

establish court rules for the Court of Tax Review and the Clerk of

the Oklahoma Supreme Court shall serve as Clerk of the Court of Tax

Review.

B. The Court of Tax Review is hereby vested with jurisdiction

over and shall hear:

1. Complaints challenging an order of the county board of

equalization sustaining a valuation of real or personal property

with a fair cash value as determined by the county assessor in

excess of Three Million Dollars ($3,000,000.00) as authorized by

Section 2880.1 of this title, for which a scheduling conference

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1315

shall be required within twenty (20) days of the answer filed by the

county assessor;

2. Complaints regarding valuation of public service corporation

property by the State Board of Equalization as authorized by Section

2881 of this title, for which a scheduling conference shall be

required within twenty (20) days of the answer filed by the State

Board of Equalization;

3. Complaints regarding actions of the State Board of

Equalization regarding either intracounty or intercounty property

value equalization as authorized by Section 2882 of this title; and

4. Appeals as authorized by Section 2830 of this title

concerning Category 2 or Category 3 noncompliance as determined by

the Oklahoma Tax Commission. The Court of Tax Review shall

determine if a county deemed to be in Category 3 noncompliance is

required to reimburse the Oklahoma Tax Commission from the county

assessor's budget for all costs incurred as a result of the

assumption of the valuation function by the Commission.

C. The Court of Tax Review shall prescribe procedures for the

purpose of hearing properly filed protests against alleged illegal

levies, as shown on the annual budgets filed with the State Auditor

and Inspector. The Court shall reconvene as often as deemed

necessary by the Court until final determination has been made as to

all protested levies. The judges shall be paid their traveling and

living expenses while acting as members of the Court, out of the

funds now provided by law for payment of district judges' expenses

when holding court outside the counties of their residence.

Decisions of the Court of Tax Review concerning alleged illegal

levies shall be subject to the provisions of Sections 3025, 3026,

3027, 3028 and 3029 of this title.

D. The Court of Tax Review as it existed prior to July 1, 1997,

shall cease to exist and all duties and responsibilities of such

court, except as provided in this section, shall be transferred to

the Court of Tax Review as re-created in this section.

E. All cases which have not been submitted for determination in

the Court of Tax Review as it existed prior to July 1, 1997, shall

be transferred to the Court of Tax Review as it exists after July 1,

1997, for disposition. All cases which have been submitted by the

parties for determination in the Court of Tax Review prior to July

1, 1997, shall remain with the panel to which they have been

assigned for final determination.
Okla. Stat. tit. 68, § 68-1010 — OK Code / Title 68 / Section 68-1010
Information in monthly report - Reporting numbers
Status: in_force

assigned by Tax Commission - Delinquencies - Allowance of semiannual

reports.

A. The tax provided for in Section 1001 et seq. of this title

shall be paid to the Oklahoma Tax Commission.

B. Except as otherwise provided in subsection G of this

section, every person responsible for paying or remitting the tax

levied by Section 1001 et seq. of this title on the production from

any lease shall file with the Tax Commission a monthly report on

each lease, under oath, on forms prescribed by the Tax Commission,

giving, with other information required, the following:

1. The Tax Commission assigned production unit number,

subnumber and merge number, or, with the consent of the Tax

Commission, the full description of the property by lease name,

subdivision of quarter section, section, township, and range, from

which the oil or gas was produced, or both, as may be required by

the Tax Commission;

2. The Tax Commission assigned company reporting numbers of the

producer and purchaser, or with the consent of the Tax Commission,

the company name;

3. The gross amount of asphalt, ores bearing lead, zinc, jack

or copper, oil or gas produced or purchased;

4. The kind of mineral, oil, gas, or casinghead gas produced or

purchased;

5. The total value of the mineral oil, gas, or casinghead gas,

at the time and place of production, including any and all premiums

paid for the sale thereof, at the price paid, if purchased at the

time of production;

6. If requested by the Tax Commission, the prevailing market

price of oil not sold at the time of production; and

7. The amount of royalty payable on the production from the

lease, if the royalty is claimed to be exempt from taxation by law,

and the facts on which such claim of exemption is based and such

other information pertaining to the claim as the Tax Commission may

require.

Each report required by the provisions of this section shall be

filed on separate forms as to product and county.

C. No person shall engage in the mining or production within

this state of asphalt, ores bearing lead, zinc, jack or copper, oil

or gas, prior to obtaining from the Tax Commission a Tax Commission

assigned producer reporting number and a Tax Commission assigned

production unit number, subnumber and merge number for each

producing lease. No person shall engage in the purchase of asphalt,

ores bearing lead, zinc, jack or copper, oil or gas from a producing

lease prior to obtaining from the Tax Commission a Tax Commission

assigned purchaser reporting number and the Tax Commission assigned

Oklahoma Statutes - Title 68. Revenue and Taxation Page 393

production unit number, subnumber and merge number, of the lease

from which the production is to be purchased.

1. Every producer and purchaser shall make application, upon

forms prescribed by the Tax Commission, for a Tax Commission

assigned producer or purchaser reporting number prior to producing

or purchasing production. Every producer shall obtain, by making

application upon forms prescribed by the Tax Commission, a Tax

Commission assigned production unit number, subnumber and merge

number for each lease from which lease production will be sold or

disposed before disposing of production from any lease in the state.

Provided, however, the Tax Commission shall not approve any

application for a Tax Commission assigned producer or purchaser

reporting number without proper confirmation that the applicant has

posted the requisite surety documents with the Corporation

Commission pursuant to Section 318.1 of Title 52 of the Oklahoma

Statutes.

2. Every producer or purchaser shall notify the Tax Commission

within thirty (30) days of any changes of any producing lease in the

state as may be required by the Tax Commission. Provided, the Tax

Commission may relieve producers and purchasers of their duty to

file the notification required by this paragraph if the Tax

Commission determines that the notification is not necessary.

3. Gross production tax reports from either the purchaser or

producer shall become due on the first day of each calendar month on

all products subject to the tax levied by Section 1001 et seq. of

this title produced in and saved during the preceding monthly

period. If such reports are not received by the Tax Commission on

or before the twenty-fifth day of the second calendar month

following the month of production, the reports shall become

delinquent. Any requested or required amended report or any

requested information submitted in response to written demand for

information which is not received by the Tax Commission on or before

thirty (30) days after the mailing of the request or demand by the

Tax Commission or any of its employees shall be delinquent.

D. Every person required to file such forms or reports or who

has been requested to file an amended report to provide information

by written demand, or who has purchased oil or gas from a lease

prior to being authorized by the Tax Commission to purchase

production from such lease, will be subject to and may be assessed

the following penalties for each delinquency:

1. Five Dollars ($5.00) per day for each Tax Commission

assigned production unit number or subnumber or merge number or

product code, upon which a form, report, amended report, or for

which requested information in response to written demand is

delinquent and for each day from the date a purchaser buys

production from a lease from which it is not authorized to purchase

to the date the Tax Commission approves the purchaser to buy from

Oklahoma Statutes - Title 68. Revenue and Taxation Page 394

such lease; provided, such penalty shall not be assessed for an

amount in excess of One Thousand Five Hundred Dollars ($1,500.00).

The penalties may be waived by the Tax Commission or its designee

for good cause shown; and

2. If within twelve (12) months after a previous assessment of

penalties as provided for by this section a subsequent delinquency

occurs, penalties may be assessed at the rate of Ten Dollars

($10.00) per day for each Tax Commission assigned production unit

number or subnumber or merge number, or product code; provided such

penalty shall not be assessed for an amount in excess of One

Thousand Five Hundred Dollars ($1,500.00). The penalty thereon may

be waived, in whole or in part, by the Tax Commission, for good

cause shown.

The penalties prescribed herein shall be in addition to other

penalties assessable by the Tax Commission pursuant to the laws of

this state. The penalties prescribed by this section may be

collected and shall be apportioned to the General Revenue Fund.

E. Gross production tax forms reports, amended reports, or

requested information in response to written demands which are

received by the Tax Commission on or after the time fixed for

delinquency, but which were mailed prior to the time fixed for

delinquency, shall be deemed to have been received by the Tax

Commission before becoming delinquent. Postmark or registry or

certified receipt showing deposit in the U.S. mails shall be

conclusive evidence of the date of mailing. Provided all

remittances due under such reports or amended reports must be

received by the Tax Commission on or before the date specified by

law regardless of when mailed.

F. In the event a person required to remit the tax levied by

the provisions of Section 1001 et seq. of this title becomes

delinquent in reporting or remitting the tax, or upon a

determination by the Tax Commission that the state may lose tax

revenues due to the difficulty of collecting same, the Tax

Commission may require any person required to remit the tax to

furnish a sufficient cash deposit, bond, or other security in an

amount as will protect the tax revenues of this state.

G. In lieu of monthly reporting, a royalty owner taking gas in

kind for the royalty owner's own consumption who is responsible for

remitting the tax levied by Section 1001 et seq. of this title may

file semiannual reports and remit taxes due thereunder to the Tax

Commission on or before the first day of January and July of each

year for the preceding six-month period. If not received on or

before the last day of such month, the report and tax shall be

delinquent.
Okla. Stat. tit. 68, § 68-55007 — OK Code / Title 68 / Section 68-55007
Legislative Findings
Status: in_force

The Legislature hereby finds that the reduction of emissions

from upstream, midstream, and downstream oil and gas production,

exploration, completions, gatherings, storage, processing, refining,

distribution, and transmission activities serves the interests of

the citizens of Oklahoma and such emission reduction activities with

new and innovative technologies should be encouraged and

incentivized.
Okla. Stat. tit. 68, § 68-1015.1 — OK Code / Title 68 / Section 68-1015.1
Oil reclamation - Permits
Status: in_force

A. All persons operating reclaiming plants, or reclaiming oil,

upon which there is paid or payable gross production tax, shall

secure a permit which shall be in the form of a license from the Tax

Commission, by making application upon forms prescribed by it. The

Tax Commission may, at its option and discretion, require a bond

from any such person before the issuance of such permit. Any bond

required herein by the Tax Commission shall be for the purpose of

indemnifying the State of Oklahoma against loss by reason of

nonpayment of gross production tax upon any oil reclaiming plants.

In all cases where such permit is not secured, the State of Oklahoma

may institute, upon relation of the Tax Commission, suit to restrain

such person from operating such reclaiming plant, until such permit

is secured.

B. 1. Said permits shall expire three (3) years after the date

of issuance or renewal thereof and shall become invalid on said date

unless renewed. The fee for issuance of such permit or renewal

thereof shall be determined by the Commission but shall not exceed

One Hundred Fifty Dollars ($150.00).

2. A permit issued prior to the effective date of this act

shall be valid until it expires.

C. The application for and acceptance of the permit required by

subsection A of this section and any renewal thereof shall be

conclusively deemed consent by the applicant for the inspections of

the property of the applicant by the Oklahoma Tax Commission as

authorized by Section 206 of this title and by the Oklahoma State

Bureau of Investigation.
Okla. Stat. tit. 68, § 68-2357.303 — OK Code / Title 68 / Section 68-2357.303
Credit for compensation paid to employees
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 compensation paid to a qualified employee.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 894

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

be in the amount of:

1. Ten percent (10%) of the compensation paid for the first

through fifth years of employment in the aerospace sector if the

qualified employee graduated from an institution located in this

state; or

2. Five percent (5%) of the compensation paid for the first

through fifth years of employment in the aerospace sector if the

qualified employee graduated from an institution located outside

this state.

C. The credit authorized by this section shall not exceed

Twelve Thousand Five Hundred Dollars ($12,500.00) for each qualified

employee annually.

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

reduce the tax liability of the qualified employer to less than zero

(0).

E. No credit authorized pursuant to this section shall be

claimed after the fifth 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, § 68-450.7 — OK Code / Title 68 / Section 68-450.7
Disposition of revenues
Status: in_force

The revenue, including interest and penalties, collected

pursuant to this act shall be paid monthly by the Commission to the

State Treasurer to be placed in the Drug Abuse Education Revolving

Fund created in Section 2-417 of Title 63 of the Oklahoma Statutes.

The monies shall be budgeted and expended by the State Board of

Education for drug abuse education programs.
Okla. Stat. tit. 68, § 68-2816 — OK Code / Title 68 / Section 68-2816
Officers and personnel - Educational accreditation
Status: in_force

A. The Director of the Ad Valorem Division of the Oklahoma Tax

Commission, the first deputy within such division, all field

analysts or equalization and assessment analysts within such

division, each elected county assessor assuming office on or after

January 1, 1991, all first deputies within such assessors' offices

and all personnel involved in the actual appraisal of property shall

be required to achieve educational accreditation as prescribed by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1143

this section. Such accreditation shall be achieved within the time

prescribed. Failure to achieve such accreditation shall result in

forfeiture of office or termination of employment. A vacancy in a

public office created for failure to achieve such accreditation

shall be filled in the manner provided by law.

B. Accreditation for persons designated in subsection A of this

section shall consist of initial accreditation and advanced

accreditation as follows:

1. Within one (1) year from the date an assessor is elected to

office, the assessor shall be required to successfully complete

initial accreditation. If the assessor does not successfully

complete testing or some part of the requirement, initial

accreditation shall be completed within eighteen (18) months from

the date of the assessor's election to office. Initial

accreditation shall consist of successful completion of two (2)

academic units. The first academic unit shall consist of basic ad

valorem taxation law, legal responsibilities of the assessor's

office, the role of the county assessor, valuation requirements and

assessment administration. The second academic unit shall consist

of basic appraisal and assessment processes.

2. Within one (1) year from the completion date of initial

accreditation, the assessor shall be required to successfully

complete advanced accreditation. If the assessor does not

successfully complete advanced accreditation testing or some part of

the requirement, advanced accreditation shall be completed by July

1, 1995, for persons holding office on May 27, 1993, or for persons

assuming office after May 27, 1993, within eighteen (18) months from

the date initial accreditation is completed. Advanced accreditation

shall consist of successful completion of five (5) academic units.

Each unit shall consist of one of the following topics:

a. appraisal procedures,

b. valuation of personal property,

c. valuation of agricultural property,

d. mass appraisal procedures, and

e. cadastral mapping.

3. A county assessor's deputy not previously accredited

pursuant to paragraphs 1 and 2 of this subsection shall be subject

to the same requirements as the county assessor. Failure to

complete the accreditations within the times prescribed shall result

in dismissal of the deputy.

4. For any person required to achieve accreditation pursuant to

this section and for whom the period of time to complete the

accreditation is not otherwise prescribed, the accreditation shall

be completed within eighteen (18) months of January 1, 1991, or

within eighteen (18) months of the beginning date of employment if

such person is initially employed after January 1, 1991.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1144

C. Each county assessor who has successfully completed advanced

accreditation shall thereafter be required to complete a continuing

education requirement of thirty (30) hours every three (3) years.

Failure to complete the continuing education requirement shall

result in forfeiture of any travel reimbursement until the

requirement is completed. Continuing education shall consist of

successful completion of academic units on changes in Oklahoma

Statutes affecting ad valorem taxation, real estate or appraisal,

valuation and appraisal methods, mass appraisal methods or other

topics appropriate to the improvement of county assessor's offices.

A deputy who has completed advanced accreditation as required by

this section shall be subject to the continuing education

requirement.

D. The Oklahoma State University Center for Local Government

Technology, in cooperation with the Oklahoma Tax Commission and the

County Assessors' Association, shall develop educational

requirements, curriculum materials, appropriate study resources and

examinations for an education program for accreditation purposes

established in this section. The Oklahoma State University Center

for Local Government Technology shall provide necessary classes,

seminars and materials in support of the accreditation requirements.

Nothing in this section shall be construed to prohibit use of the

International Association of Assessing Officers' course work, where

applicable, or any of its professional designations, as a substitute

for or supplement to the accreditation program requirements.

E. For purposes of the administration of the accreditation

requirements, the Oklahoma State University Center for Local

Government Technology shall be responsible for keeping an official

record as to the accreditation of individual county assessors and

deputies and others who are required to achieve accreditation. Such

record shall be the sole responsibility of Oklahoma State University

and shall be defined as an open record under Section 24A.1 et seq.

of Title 51 of the Oklahoma Statutes. The Oklahoma State University

Center for Local Government Technology shall be responsible for

forwarding only the pass/fail results of individual testing to the

Tax Commission. The Tax Commission shall issue the accreditations

to all persons who have so qualified. All expenses incurred in the

performance of the duties imposed upon the Oklahoma State University

Center for Local Government Technology shall be paid out of funds

deposited in the County Government Education-Technical Revolving

Fund as provided in Section 6 of this act, appropriated or otherwise

made available to the Tax Commission, or the University may charge a

reasonable fee to defray the cost of sponsoring the educational

accreditation academic units required by this section.

F. The Oklahoma State University Center for Local Government

Technology, in cooperation with the County Assessors' Association

and the County Treasurers' Association shall provide computer

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1145

software programs, support of software and hardware including

installation, maintenance, data management and training, to counties

currently using the services previously provided by the State

Auditor and Inspector. All expenses incurred in the performance of

the duties imposed upon the Oklahoma State University Center for

Local Government Technology shall be paid out of funds deposited in

the County Government Education-Technical Revolving Fund as provided

by Section 6 of this act, appropriated or otherwise made available

to the Tax Commission, or the University may charge a reasonable fee

to defray the cost of sponsoring the County Computer Assistance

Program support services required by this section.

G. The Oklahoma State University Center for Local Government

Technology, in cooperation with the County Assessors' Association,

shall provide the administration, support, training and

implementation of the Oklahoma State University Center for Local

Government Technology-sponsored computer-assisted mass appraisal

computer software system to any county using the services provided

by the Ad Valorem Division of the Oklahoma Tax Commission and other

counties upon request on the effective date of this act, if such

county elects to adopt the Oklahoma State University Center for

Local Government Technology-sponsored program. All expenses

incurred in the performance of the duties imposed upon the Oklahoma

State University Center for Local Government Technology for the

computer-assisted mass appraisal program shall be paid out of funds

deposited in the County Government Education-Technical Revolving

Fund as provided by Section 6 of this act, appropriated or otherwise

made available to the Oklahoma Tax Commission.

H. All powers, duties, responsibilities, property, assets,

liabilities, fund balances, encumbrances and obligations of the Ad

Valorem Division of the Oklahoma Tax Commission relating to the

computer-assisted mass appraisal system, referenced in subsection G

of this section, including, but not limited to, program management,

support and training, are hereby transferred to the Oklahoma State

University Center for Local Government Technology.
Okla. Stat. tit. 68, § 68-3401 — OK Code / Title 68 / Section 68-3401
Short title
Status: in_force

This act shall be known and may be cited as the "Uniform Federal

Lien Registration Act".

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1357
Okla. Stat. tit. 68, § 68-337 — OK Code / Title 68 / Section 68-337
Admissible evidence
Status: in_force

a. In determining "cost to the retailer" and "cost to the

wholesaler", the court shall receive and consider as bearing on the

bona fides of such cost, evidence tending to show that any person

complained against under any of the provisions of this act purchased

cigarettes and tobacco products, with respect to the sale of which

complaint is made, at a fictitious price, or upon terms, or in such

a manner, or under such invoices, as to conceal the true cost,

discounts, or terms of purchase, and shall also receive and consider

as bearing on the bona fides of such cost, evidence of the normal,

customary, and prevailing terms and discounts in connection with

other sales of a similar nature in the trade area or state.

b. Merchandise given gratis or payment made to a retailer or

wholesaler for display, or advertising, promotion purposes, or

otherwise, shall not be considered in determining the cost of

cigarettes and tobacco products to the retailer or wholesaler.
Okla. Stat. tit. 68, § 68-2357.204 — OK Code / Title 68 / Section 68-2357.204
Costs associated with qualified refinery property –
Status: in_force

Election and allocation against capital account – Definitions.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 877

A. A taxpayer may elect to treat one hundred percent (100%) of

the cost of a qualified refinery property as an expense that is not

chargeable to a capital account. Any cost so treated shall be

allowed as a deduction for the year in which the qualified refinery

property expense is incurred.

B. 1. An election under this section for any taxable year

shall be made on the taxpayer's return of the tax imposed by this

chapter for the taxable year. The election shall be made in a

manner as the Oklahoma Tax Commission may by rule prescribe.

2. An election made pursuant to this section shall not be

revoked except with the consent of the Tax Commission.

C. 1. As used in this section, the term “qualified refinery

property” means any portion of a qualified refinery:

a. the original use of which commences with the taxpayer,

b. which is placed in service by the taxpayer after the

effective date of this act and before January 1, 2012,

c. which meets the requirements of subsection E of this

section, other than a qualified refinery which is

separate from any existing refinery,

d. which meets all applicable environmental laws in

effect on the date the portion was placed in service,

e. for which no written binding contract for the

construction of was in effect on or before June 14,

2005, and

f. (1) the construction of which is subject to a written

binding construction contract entered into before

January 1, 2008,

(2) which is placed in service before January 1,

2008, or

(3) in the case of self-constructed property, the

construction of which began after June 14, 2005,

and before January 1, 2008.

2. For purposes of subparagraph a of paragraph 1 of this

subsection, if property is:

a. originally placed in service after the effective date

of this act by a person, and

b. sold and leased back to the person within three (3)

months after the date the property was originally

placed in service,

the property shall be treated as originally placed in service not

earlier than the date on which the property is used under the

leaseback provision referred to in subparagraph b of paragraph 1 of

this subsection.

3. A waiver under the federal Clean Air Act shall not be taken

into account in determining whether the requirements of subparagraph

d of paragraph 1 of this subsection are met.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 878

D. For purposes of this section, the term “qualified refinery”

means any refinery located in the State of Oklahoma that is designed

to serve the primary purpose of processing liquid fuel from crude

oil or qualified fuels.

E. The requirements of this section shall be met if the portion

of the qualified refinery:

1. Enables the existing qualified refinery to increase total

volume output, determined without regard to asphalt or lube oil, by

five percent (5%) or more on an average daily basis; or

2. Enables the existing qualified refinery to process qualified

fuels at a rate that is equal to or greater than twenty-five percent

(25%) of the total throughput of such qualified refinery on an

average daily basis.

F. No deduction shall be allowed under this section for any

qualified refinery property the primary purpose of which is for use

as a topping plant, asphalt plant, lube oil facility, or crude or

product terminal.

G. 1. The taxpayer may elect to allocate all or a portion of

the deduction allowable under subsection A of this section to

qualified persons. The allocation shall be equal to the ratable

share of the total amount allocated for each qualified person,

determined on the basis of the ownership interest the person has in

the taxpayer. The taxable income of the taxpayer shall not be

reduced under Section 10 of this act by reason of any amount to

which this subsection applies.

2. An election under paragraph 1 of this subsection for any

taxable year shall be made on a timely filed return for that year.

The election, once made, shall be irrevocable for the taxable year.

3. If any portion of the deduction available under subsection A

of this section is allocated to an owner under paragraph 1 of this

subsection, the cooperative shall provide the owner receiving the

allocation written notice of the amount of the allocation. Notice

shall be provided before the date on which the return described in

paragraph 2 of this subsection is due.

H. No deduction shall be allowed under subsection A of this

section to any taxpayer for any taxable year unless the taxpayer

files with the Tax Commission a report containing information with

respect to the operation of the refineries as shall be required by

the Tax Commission.

I. The provisions of this section shall apply to qualified

refinery properties placed in service after the effective date of

this act.
Okla. Stat. tit. 68, § 68-1368.3 — OK Code / Title 68 / Section 68-1368.3
Noncompliant taxpayer - Delinquency - Business closure
Status: in_force

A. As used in this section, "noncompliant taxpayer" means any

taxpayer operating under a sales tax permit who, within any

consecutive twenty-four-month period, has failed to file two reports

or remit tax due for any two (2) months, as required under the

provisions of any tax law. Provided, a taxpayer shall not be deemed

noncompliant for nonpayment of income taxes.

B. In addition to all other remedies provided by law for the

collection of unpaid taxes, the Oklahoma Tax Commission may close

the business of a noncompliant taxpayer, subject to the

administrative and judicial appeal procedures provided in this

section, if the noncompliant taxpayer, within any consecutive

twenty-four-month period, fails to file three reports or remit tax

due for any three (3) months, as required under the provisions of

any tax law.

C. 1. The Tax Commission shall give notice to a noncompliant

taxpayer that the third delinquency in reporting or remitting tax in

any consecutive twenty-four-month period will result in the closure

of the business. The notice must be in writing and delivered to the

noncompliant taxpayer by the United States Postal Service or by hand

delivery.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 621

2. If the noncompliant taxpayer has a third delinquency in

reporting or remitting tax in any consecutive twenty-four-month

period after the issuance of the notice provided in paragraph 1 of

this subsection, the Tax Commission shall notify the noncompliant

taxpayer by certified mail or by hand delivery that the business

will be closed within five (5) business days from the date of the

delivery or attempted delivery of the notice unless the noncompliant

taxpayer makes arrangements with the Tax Commission to satisfy the

tax delinquency. When the fifth day falls on a Saturday, Sunday, or

legal holiday, the performance of the act is considered timely if it

is performed on the next succeeding business day that is not a

Saturday, Sunday, or legal holiday.

D. A noncompliant taxpayer may avoid closure of the business

by:

1. Filing all delinquent reports and remitting the delinquent

tax including any interest and penalty; or

2. Entering into a payment agreement approved by the Tax

Commission to satisfy the tax delinquency.

E. The decision to close the business of a noncompliant

taxpayer will be final and absolute if the noncompliant taxpayer

fails to request an administrative hearing as provided in subsection

F of this section.

F. 1. A noncompliant taxpayer may request an administrative

hearing concerning the decision of the Tax Commission to close the

business of a noncompliant taxpayer by filing with the Tax

Commission a written protest, signed by the noncompliant taxpayer or

the authorized agent of the noncompliant taxpayer, stating the

reasons for opposing the closure of the business and requesting an

administrative hearing. The protest shall be timely if filed within

five (5) business days after the delivery or attempted delivery of

the notice required by paragraph 2 of subsection C of this section.

2. A noncompliant taxpayer may request that an administrative

hearing be held in person, by telephone, upon written documents

furnished by the noncompliant taxpayer, or upon written documents

and any evidence produced by the noncompliant taxpayer at an

administrative hearing. The Tax Commission shall have the

discretion to determine whether an administrative hearing at which

testimony is to be presented will be conducted in person or by

telephone. A noncompliant taxpayer who requests an administrative

hearing based upon written documents is not entitled to any other

administrative hearing prior to the date a decision is rendered by

the hearing officer.

3. The administrative hearing will be conducted by a hearing

officer appointed by the Tax Commission. The hearing officer will

set the time and place for a hearing and will give the noncompliant

taxpayer notice of the hearing. The noncompliant taxpayer may be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 622

represented by an authorized representative and may present evidence

in support of the position of the noncompliant taxpayer.

4. The administrative hearing will be held within fourteen (14)

calendar days of receipt by the Tax Commission of the request for

hearing, as required in paragraph 1 of this subsection. The Tax

Commission shall give the noncompliant taxpayer at least five (5)

days' notice of the hearing.

G. The defense or defenses to the closure of a business under

this section include written proof that the noncompliant taxpayer:

1. Filed all delinquent returns and paid the delinquent tax due

including interest and penalty; or

2. Has entered into a written payment agreement, approved by

the Tax Commission prior to the hearing, to satisfy the tax

delinquency.

H. 1. The decision of the hearing officer must be rendered in

writing with copies delivered to the noncompliant taxpayer by the

United States Postal Service or by hand delivery.

2. If the decision of the hearing officer is to affirm the

closure of the business, the decision shall be submitted in writing

and delivered by the United States Postal Service or by hand to the

noncompliant taxpayer.

3. The noncompliant taxpayer may seek judicial relief from the

decision of a hearing officer as provided in Section 225 of Title 68

of the Oklahoma Statutes for relief from a final order of the Tax

Commission.

I. The procedures established by this section are the sole

methods for seeking relief from a written decision to close the

business of a noncompliant taxpayer.

J. After being given notice of an order of closure of a

business pursuant to this section, it shall be unlawful for any

person to continue to operate the business. If a person continues

or threatens to continue the unlawful operation of the business

after having received proper notice of the closure, upon complaint

of the Tax Commission, the person shall be enjoined from further

operating or conducting the unlawful business. In all cases where

injunction proceedings are brought under this subsection, the Tax

Commission shall not be required to furnish bond. Where notice of

closure 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.

K. If a noncompliant taxpayer fails to timely seek

administrative or judicial review of a business closure decision

pursuant to this section, or if the business closure decision is

affirmed after administrative or judicial review, the Tax Commission

shall affix a written notice to all entrances of the business that:

1. Identifies the business as being subject to a business

closure order; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 623

2. States that the business is prohibited from further

operation.
Okla. Stat. tit. 68, § 68-2357.75 — OK Code / Title 68 / Section 68-2357.75
Reporting to Oklahoma Tax Commission
Status: in_force

A. Each qualified rural small business capital company shall

file an annual report with the Oklahoma Tax Commission no later than

April 30 of each year which lists all qualified investments in or in

conjunction with such company which may qualify for the tax credit

allowed by Section 2357.73 or Section 2357.74 of this title. The

report shall state the amount of qualified investments in or in

conjunction with such company during the taxable year by persons,

partnerships or corporations and the social security number of such

person or the federal identification number of such partnership or

corporation making such qualified investments. The report shall

also include a schedule listing the type and amount of qualified

investment made by or in conjunction with the rural small business

capital company and such other information as the Tax Commission may

prescribe.

B. Each qualified rural small business capital company shall

furnish to each person, partnership or corporation which made a

qualified investment in or in conjunction with such company during

the preceding year a written statement showing the name of the rural

small business capital company, the name of the investor, the total

amount of qualified investment in or in conjunction with the company

Oklahoma Statutes - Title 68. Revenue and Taxation Page 861

made by such person, partnership or corporation, the amount of the

qualified investment which was subsequently invested by the capital

company in a rural small business venture, the date of such

investment and the name of the business venture invested in and such

other information as the Tax Commission may require. The statement

shall be attached to the income tax return or other applicable tax

report or return of such person, partnership or corporation in order

to qualify for the tax credit allowed by Section 2357.73 or Section

2357.74 of this title.

C. On or before April 30 of each year, the qualified rural

small business capital company shall provide to the Tax Commission a

copy of its annual financial statements, including documentation

which, to the satisfaction of the Oklahoma Tax Commission, shall

address the methods of operation and conduct of the business of the

capital company to determine whether the capital company is

complying with the terms of the Rural Venture Capital Formation

Incentive Act and any rules promulgated by the Tax Commission,

including whether qualified investments in Oklahoma rural small

business ventures have been made in the manner required by law. No

credit shall be allowed for an investment in a rural small business

capital company unless the report required by this subsection for

the year in which the investment is made is provided.

D. Qualified rural small business capital companies or any

entity making an investment in conjunction with investment by a

qualified rural small business capital company pursuant to Section

2357.74 of this title must notify the Tax Commission within twenty

(20) business days if:

1. The investment in an Oklahoma rural small business venture

is transferred, withdrawn or otherwise returned; or

2. An occurrence upon which an investment is contingent has

taken place.

If the qualified investment is held in the Oklahoma rural small

business venture for less than five (5) years, the Tax Commission

shall revoke the verification of tax credits and take action to

recapture the tax credits pursuant to Section 22 of this act to the

extent such credits were authorized based upon an amount of

qualified investment that was transferred, withdrawn or otherwise

returned.

E. Any qualified rural small business capital company who

refuses or fails to comply with the provisions of this section or is

hereafter found guilty in a court of competent jurisdiction of any

violation of any Oklahoma tax law shall not be eligible to be a

qualified rural small business capital company for purposes of this

act.

F. Any taxpayer who refuses or fails to comply with the

provisions of this section or is hereafter found guilty in a court

of competent jurisdiction of any violation of any Oklahoma tax law

Oklahoma Statutes - Title 68. Revenue and Taxation Page 862

shall not be eligible for the tax credits granted in Sections

2357.73 and 2357.74 of this title.

G. The Tax Commission is directed to immediately develop a

system for reporting of any tax credits issued pursuant to Sections

2357.73 and 2357.74 of this title and a system which requires the

filing of informational reports on how the qualified investments

were used, economic benchmarks achieved, implementation of a

business plan for the Oklahoma rural small business venture,

commercialization success, additional investments in the business by

other investors and job creation that has taken place.
Okla. Stat. tit. 68, § 68-3029 — OK Code / Title 68 / Section 68-3029
Mandate from Supreme Court - Correction of appropriation
Status: in_force

After the decision of the Supreme Court in any case becomes

final, the Clerk of said Court shall issue and transmit a proper

mandate to the State Auditor and Inspector, who shall thereupon

transmit certified copies thereof to the county clerk, county

treasurer and the attorney of record for the protestant, and the

county clerk shall thereupon immediately correct the appropriations

in accordance with said mandate and as herein provided in cases

where no appeal is taken.
Okla. Stat. tit. 68, § 68-2890 — OK Code / Title 68 / Section 68-2890
Additional homestead exemption
Status: in_force

A. In addition to the amount of the homestead exemption

authorized and allowed in Section 2889 of this title, an additional

exemption is hereby granted, to the extent of One Thousand Dollars

($1,000.00) of the assessed valuation on each homestead of heads of

households whose gross household income from all sources for the

preceding calendar year did not exceed Thirty Thousand Dollars

($30,000.00).

B. The term "gross household income" as used in this section

means the gross amount of income of every type, regardless of the

source, received by all persons occupying the same household,

whether such income was taxable or nontaxable for federal or state

income tax purposes, including pensions, annuities, federal Social

Security, unemployment payments, public assistance payments,

alimony, support money, workers' compensation, loss-of-time

insurance payments, capital gains and any other type of income

received, and excluding gifts. The term "gross household income"

shall not include any veterans' disability compensation payments or

the amount of any federal stimulus or relief payments related to the

COVID-19 virus. The term "head of household" as used in this

section means a person who as owner or joint owner maintains a home

and furnishes support for the home, furnishings, and other material

necessities.

C. The application for the additional homestead exemption shall

be made each year on or before March 15 or within thirty (30) days

from and after receipt by the taxpayer of notice of valuation

increase, whichever is later, and upon the form prescribed by the

Oklahoma Tax Commission, which shall require the taxpayer to certify

as to the amount of gross income. Upon request of the county

assessor, the Oklahoma Tax Commission shall assist in verifying the

correctness of the amount of the gross income.

D. For persons sixty-five (65) years of age or older as of

March 15 and who have previously qualified for the additional

homestead exemption, no annual application shall be required in

order to receive the exemption provided by this section; however,

any person whose gross household income in any calendar year exceeds

the amount specified in this section in order to qualify for the

additional homestead exemption shall notify the county assessor and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1233

the additional exemption shall not be allowed for the applicable

year. Any executor or administrator of an estate within which is

included a homestead property exempt pursuant to the provisions of

this section shall notify the county assessor of the change in

status of the homestead property if such property is not the

homestead of a person who would be eligible for the exemption

provided by this section.
Okla. Stat. tit. 68, § 68-6003 — OK Code / Title 68 / Section 68-6003
Exemptions
Status: in_force

The following aircraft shall be exempt from provisions of

Section 6001 et seq. of this title:

1. Aircraft manufactured under an Federal Aviation

Administration-approved certificate and which are owned and in the

physical possession of the manufacturer of the aircraft. The

aircraft shall have an aircraft exemption license as provided for in

Section 254 of Title 3 of the Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1521

2. Aircraft owned by dealers and in the dealer’s inventory, not

including aircraft that are used personally or for business. In

order for this exemption to apply, the dealer shall be licensed in

accordance with Section 254.1 of Title 3 of the Oklahoma Statutes;

3. Aircraft of the federal government, any agency thereof, any

territory or possession, any state government, agency, or political

subdivision thereof;

4. Aircraft transferred from one corporation or limited

liability company to another corporation or limited liability

company pursuant to reorganization of the corporation or limited

liability company. For the purpose of this section the term

reorganization means a statutory merger, consolidation, or

acquisition;

5. Aircraft purchased or used by commercial airlines as defined

by paragraph 2 of Section 6001 of this title, provided any such

aircraft does not operate under Part 91 of Title 14 of the Code of

Federal Regulations, 14 C.F.R., Part 91, for more than fifty percent

(50%) of its annual operations. If the operations of such aircraft

are not at least fifty percent (50%) Part 135 charter operations

annually, the excise tax levied pursuant to the provisions of

Section 6002 of this title shall be due and payable. An aircraft

owner shall provide a report to Service Oklahoma on an annual basis

detailing the operations of the aircraft and any supporting flight,

maintenance or charter log books required by Service Oklahoma. For

the purpose of satisfying this requirement, such operations may not

include those chartered by the aircraft owner as an individual or as

a business entity in which the aircraft owner owns a majority

interest;

6. Aircraft transferred in connection with the dissolution or

liquidation of a corporation or limited liability company and only

if included in a payment in kind to the shareholders or members;

7. Aircraft transferred to a corporation for the purpose of

organizing such corporation. However, the former owners of the

aircraft must have control of the corporation in proportion to their

interest in the aircraft prior to the transfer;

8. Aircraft transferred to a partnership or limited liability

company when the organization of the partnership or limited

liability company is by the former owners of the aircraft. However,

the former owners of the aircraft must have control of the

partnership in proportion to their interest in the aircraft prior to

the transfer;

9. Aircraft transferred from a partnership or limited liability

company to the members of the partnership or limited liability

company and if made in payment in kind in the dissolution of the

partnership;

10. Aircraft transferred or conveyed to a partner of a

partnership or shareholder or member of a limited liability company

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1522

or other person who after such sale owns a joint interest in the

aircraft and on which the sales or use tax levied pursuant to the

provisions of this title or the excise tax levied pursuant to the

provisions of Section 6002 of this title have previously been paid

on the aircraft;

11. Aircraft on which a tax levied pursuant to the provisions

of the laws of another state, equal to or in excess of the excise

tax levied by Section 6002 of this title, has been paid by the

person using the aircraft in this state. Aircraft on which a tax

levied pursuant to the laws of another state, in an amount less than

the excise tax levied by Section 6002 of this title, has been paid

by the person using the aircraft in this state shall be subject to

the levy of the excise tax at a rate equal to the difference between

the rate of tax levied by Section 6002 of this title and the rate of

tax levied by the other state;

12. Aircraft when legal ownership of such aircraft is obtained

by the applicant for a certificate of title by inheritance;

13. Aircraft when legal ownership of such aircraft is obtained

by the lienholder or mortgagee under or by foreclosure of a lien or

mortgage in the manner provided for by law;

14. Aircraft which is transferred between husband and wife or

parent and child where no valuable consideration is given;

15. Aircraft which is purchased by a resident of this state and

used exclusively in this state for agricultural spraying purposes;

provided, if such aircraft is sold, leased or used outside this

state or for a purpose other than agricultural spraying at any time

within three (3) years from the date of purchase, the excise tax

levied pursuant to the provisions of Section 6002 of this title

shall be due and payable. For purposes of this subsection,

“agricultural spraying” means the aerial application of any

substance sold and used for soil enrichment or soil corrective

purposes or for promoting the growth and productivity of plants and

animals;

16. Aircraft which have a selling price in excess of Two

Million Five Hundred Thousand Dollars ($2,500,000.00) and which are

transferred to a purchaser who is not a resident of this state for

immediate transfer out of state;

17. Aircraft which is transferred without consideration between

an individual and an express trust which that individual or the

spouse, child or parent of that individual has a right to revoke;

and

18. Rotary-wing aircraft purchased to be used exclusively for

the purpose of training U.S. military personnel or other training

authorized by the U.S. Government. The exemption provided by this

paragraph shall cease to be effective on January 1, 2018.
Okla. Stat. tit. 68, § 68-201 — OK Code / Title 68 / Section 68-201
Purpose of Article
Status: in_force

The purpose of this article, which may be cited as the "Uniform

Tax Procedure Code", is to provide, so far as is possible, uniform

procedures and remedies with respect to all state taxes. Unless

otherwise expressly provided in any state tax law, heretofore or

hereafter enacted, the provisions of this article shall control and

shall be exclusive.
Okla. Stat. tit. 68, § 68-221.1 — OK Code / Title 68 / Section 68-221.1
Date of postmark deemed to be date of delivery or of
Status: in_force

payment.

A. For any return, claim, statement, or other document required

to be filed or any payment required to be made within a prescribed

period or on or before a prescribed date under authority of any

provision of a tax law of this state, the date of the postmark

stamped on the cover in which the return, claim, statement, or other

document or payment is mailed shall be deemed to be the date of

delivery or the date of payment, as the case may be.

B. The provisions of this section shall apply only if:

1. The postmark date falls within the prescribed period or on

or before the prescribed date for filing, including any extension,

of the return, claim, statement, or other document or for making

payment, including any extension granted for making such payment;

and

2. The return, claim, statement, or other document or payment

was, within the prescribed period or on or before the prescribed

date for filing, deposited in the mail in the United States in an

envelope or other appropriate wrapper, postage prepaid, properly

addressed to the Oklahoma Tax Commission, agency, officer, or office

with which the return, claim, statement, or other document is

required to be filed, or to which the payment is required to be

made.

C. The provisions of this section shall apply in the case of

postmarks not made by the United States Postal Service only and to

the extent provided by rules or regulations prescribed by the Tax

Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 98

D. For purposes of this section, if any return, claim,

statement, or other document or payment, is sent by United States

registered mail, the registration shall be prima facie evidence that

the return, claim, statement, or other document was delivered to the

Tax Commission, agency, officer, or office to which addressed, and

the date of registration shall be deemed the postmark date. The Tax

Commission is authorized to provide by rules or regulations the

extent to which the foregoing provisions of this subsection with

respect to prima facie evidence of delivery and the postmark date

shall apply to certified mail.

E. The provisions of this section shall not apply with respect

to the filing of a document in, or the making of payment to, any

court, or to currency or other medium of payment unless actually

received and accounted for, or returns, claims, statements or other

documents or payments which are required under any provision of a

tax law or rules of this state to be delivered by any method other

than by mailing.

F. Any reference in this section to the United States mail

shall be treated as including a reference to any designated delivery

service, and any reference in this section to a postmark by the

United States Postal Service shall be treated as including a

reference to any date recorded or marked as described in this

subsection by a designated delivery service. For purposes of this

section, the term “designated delivery service” means a delivery

service provided by a trade or business if the service is designated

by a rule of the Tax Commission for purposes of this section. The

Tax Commission may designate a delivery service under the preceding

sentence only if the Tax Commission determines that the service is

available to the general public, is at least as timely and reliable

on a regular basis as the United States mail, records electronically

to its data base kept in the regular course of its business or marks

on the cover in which any item referred to in this section is to be

delivered, the date on which the item was given to the service for

delivery, and meets all other criteria prescribed by the Tax

Commission. The Tax Commission may provide a rule similar to the

rule stated in the first sentence of this subsection with respect to

any service provided by a designated delivery service which is

substantially equivalent to United States registered or certified

mail.
Okla. Stat. tit. 68, § 68-2357.32A — OK Code / Title 68 / Section 68-2357.32A
Electricity generated by zero-emission facilities -
Status: in_force

Tax credit.

A. Except as otherwise provided in subsection H of this

section, for tax years beginning on or after January 1, 2003, but

with respect to tax credits for eligible renewable resources

described by subparagraphs b, c and d of paragraph 2 of this

subsection, for tax years ending not later than December 31, 2021,

there shall be allowed a credit against the tax imposed by Section

2355 of this title to a taxpayer for the taxpayer's production and

sale to an unrelated person of electricity generated by zero-

emission facilities located in this state. As used in this section:

1. "Electricity generated by zero-emission facilities" means

electricity that is exclusively produced by any facility located in

this state with a rated production capacity of one megawatt (1 mw)

or greater, constructed for the generation of electricity and placed

in operation after June 4, 2001, and with respect to electricity

generated by wind for any facility placed in operation not later

than July 1, 2017, which utilizes eligible renewable resources as

its fuel source. The construction and operation of such facilities

Oklahoma Statutes - Title 68. Revenue and Taxation Page 809

shall result in no pollution or emissions that are or may be harmful

to the environment, pursuant to a determination by the Department of

Environmental Quality; and

2. "Eligible renewable resources" means resources derived from:

a. wind,

b. moving water,

c. sun, or

d. geothermal energy.

B. For facilities placed in operation on or after January 1,

2003, and before January 1, 2007, the amount of the credit for the

electricity generated on or after January 1, 2003, but prior to

January 1, 2004, shall be seventy-five one-hundredths of one cent

($0.0075) for each kilowatt-hour of electricity generated by zero-

emission facilities. For electricity generated on or after January

1, 2004, but prior to January 1, 2007, the amount of the credit

shall be fifty one-hundredths of one cent ($0.0050) per kilowatt-

hour for electricity generated by zero-emission facilities. For

electricity generated on or after January 1, 2007, but prior to

January 1, 2012, the amount of the credit shall be twenty-five one-

hundredths of one cent ($0.0025) per kilowatt-hour of electricity

generated by zero-emission facilities. For facilities placed in

operation on or after January 1, 2007, and before January 1, 2021,

or with respect to electricity generated by wind for any facility

placed in operation not later than July 1, 2017, the amount of the

credit for the electricity generated on or after January 1, 2007,

shall be fifty one-hundredths of one cent ($0.0050) for each

kilowatt-hour of electricity generated by zero-emission facilities.

C. Credits may be claimed with respect to electricity generated

on or after January 1, 2003, during a ten-year period following the

date that the facility is placed in operation on or after June 4,

2001.

D. 1. For credits generated prior to January 1, 2014, if the

credit allowed pursuant to this section exceeds the amount of income

taxes due or if there are no state income taxes due on the income of

the taxpayer, the amount of the credit allowed but not used in any

tax year may be carried forward as a credit against subsequent

income tax liability for a period not exceeding ten (10) years.

2. Except as provided by paragraph 3 of this subsection, for

credits generated, but not used, on or after January 1, 2014, the

Oklahoma Tax Commission shall refund, at the taxpayer's election,

directly to the taxpayer eighty-five percent (85%) of the face

amount of such credits. The direct refund of the credits pursuant

to this paragraph shall be available to all taxpayers, including,

without limitation, pass-through entities and taxpayers subject to

Section 2355 of this title, but shall not be available to any

entities falling within the provisions of subsection E of this

section. The amount of any direct refund of credits actually

Oklahoma Statutes - Title 68. Revenue and Taxation Page 810

received at the eighty-five percent (85%) level by the taxpayer

pursuant to this paragraph shall not be subject to the tax imposed

by Section 2355 of this title. If the pass-through entity does not

file a claim for a direct refund, the pass-through entity shall

allocate the credit to one or more of the shareholders, partners or

members of the pass-through entity; provided, the total of all

credits refunded or allocated shall not exceed the amount of the

credit or refund to which the pass-through entity is entitled. For

the purposes of this paragraph, "pass-through entity" means a

corporation that for the applicable tax year is treated as an S

corporation under the Internal Revenue Code of 1986, as amended,

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.

3. With respect to credits claimed for the first time on or

after July 1, 2019, or the effective date of this act, whichever

date last occurs, a taxpayer may irrevocably elect to not receive a

direct refund for a given tax year. Any credits not directly

refunded may be carried forward as a credit against subsequent

income tax liability for a period not exceeding ten (10) years. If

a taxpayer makes the irrevocable election to carry over credits for

a given tax year pursuant to this paragraph, any credits remaining

in the tenth year of carry forward shall be refunded at eighty-five

percent (85%).

E. Any nontaxable entities, including agencies of the State of

Oklahoma or political subdivisions thereof, shall be eligible to

establish a transferable tax credit in the amount provided in

subsection B of this section. Such tax credit shall be a property

right available to a state agency or political subdivision of this

state to transfer or sell to a taxable entity, whether individual or

corporate, who shall have an actual or anticipated income tax

liability under Section 2355 of this title. These tax credit

provisions are authorized as an incentive to the State of Oklahoma,

its agencies and political subdivisions to encourage the expenditure

of funds in the development, construction and utilization of

electricity from zero-emission facilities as defined in subsection A

of this section.

F. For credits generated prior to January 1, 2014, the amount

of the credit allowed, but not used, shall be freely transferable at

any time during the ten (10) years following the year of

qualification. Any person to whom or to which a tax credit is

transferred shall have only such rights to claim and use the credit

under the terms that would have applied to the entity by whom or by

which the tax credit was transferred. The provisions of this

subsection shall not limit the ability of a tax credit transferee to

reduce the tax liability of the transferee, regardless of the actual

Oklahoma Statutes - Title 68. Revenue and Taxation Page 811

tax liability of the tax credit transferor, for the relevant taxable

period. The transferor initially allowed the credit and any

subsequent transferees shall jointly file a copy of any written

transfer agreement with the Oklahoma Tax Commission within thirty

(30) days of the transfer. The written agreement shall contain the

name, address and taxpayer identification number or Social Security

number of the parties to the transfer, the amount of the credit

being transferred, the year the credit was originally allowed to the

transferor, and the tax year or years for which the credit may be

claimed. The Tax Commission may promulgate rules to permit

verification of the validity and timeliness of the tax credit

claimed upon a tax return pursuant to this subsection but shall not

promulgate any rules that unduly restrict or hinder the transfers of

such tax credit. The tax credit allowed by this section, upon the

election of the taxpayer, may be claimed as a payment of tax, a

prepayment of tax or a payment of estimated tax for purposes of

Section 1803 or Section 2355 of this title.

G. For electricity generation produced and sold in a calendar

year, the tax credit allowed by the provisions of this section, upon

election of the taxpayer, shall be treated and may be claimed as a

payment of tax, a prepayment of tax or a payment of estimated tax

for purposes of Section 2355 of this title on or after July 1 of the

following calendar year.

H. 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 until 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, 2010, according to the provisions

of this section. Any tax credits which accrue during the period of

July 1, 2010, through June 30, 2011, may not be claimed for any

period prior to the taxable year beginning January 1, 2012. No

credits which accrue during the period of July 1, 2010, through June

30, 2011, may be used to file an amended tax return for any taxable

year prior to the taxable year beginning January 1, 2012.

I. For tax years beginning on or after January 1, 2019, the

total amount of credits authorized by this section with respect to

eligible renewable resources described by subparagraphs b, c and d

of paragraph 2 of subsection A of this section used to offset tax or

paid as a refund shall be adjusted annually to limit the annual

amount of credits to Five Hundred Thousand Dollars ($500,000.00).

The Tax Commission shall annually calculate and publish a percentage

by which the credits authorized by subparagraphs b, c and d of

paragraph 2 of subsection A of this section shall be reduced so the

total amount of credits used to offset tax or paid as a refund does

Oklahoma Statutes - Title 68. Revenue and Taxation Page 812

not exceed Five Hundred Thousand Dollars ($500,000.00) per year.

The formula to be used for the percentage adjustment shall be Five

Hundred Thousand Dollars ($500,000.00) divided by the credits

claimed in the second preceding year.

J. Pursuant to subsection I of this section, in the event the

total tax credits authorized by this section with respect to

eligible renewable resources described by subparagraphs b, c and d

of paragraph 2 of subsection A of this section exceed Five Hundred

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

Commission shall permit any excess over Five Hundred Thousand

Dollars ($500,000.00) but shall factor such excess into the

percentage adjustment formula for subsequent years.

K. Any credits authorized by this section with respect to

eligible renewable resources described by subparagraphs b, c and d

of paragraph 2 of subsection A of this section not used or unable to

be used because of the provisions of subsection I or J of this

section may be carried over until such credits are fully used.

L. The Tax Commission shall prepare an annual report and submit

it to the Office of the State Secretary of Energy and Environment,

the Governor, the Speaker of the Oklahoma House of Representatives

and the President Pro Tempore of the Oklahoma State Senate

summarizing the amount of credits allowed pursuant to subparagraphs

b, c and d of paragraph 2 of subsection A of this section. The

Secretary of Energy and Environment shall submit recommendations for

changes to the tax credit to the Governor, the Speaker of the

Oklahoma House of Representatives and the President Pro Tempore of

the Oklahoma State Senate within sixty (60) days after receipt of

the report from the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2863 — OK Code / Title 68 / Section 68-2863
County board of equalization - Sessions - Purpose -
Status: in_force

Special sessions - Duties and authority - Hearing officers.

A. The county boards of equalization shall hold sessions

commencing on April 1, or the first working day thereafter, and

ending not later than May 31, for the purpose of correcting and

adjusting the assessment rolls in their respective counties to

conform to the fair cash value of the property assessed, as defined

by law. However, in counties having an assessed valuation in excess

of One Billion Dollars ($1,000,000,000.00), sessions shall commence

on the fourth Monday in January and end not later than May 31. If

the number of appeals pending would in the estimation of the board

make it impracticable for the county board of equalization to

complete hearing and adjudication of such appeals on or before May

31, a special session may be called, for such time as is necessary

to complete consideration of the appeals, subject to the approval of

the county budget board, between June 1 and no later than July 31.

Such approval of the county budget board must be requested no later

than May 15. The county board of equalization may meet in special

session between March 1 and March 31 for the purpose of considering

appeals pending on or before the date of notice of such special

session, if the number of appeals pending would in the estimation of

the board make it impracticable for the county board of equalization

to complete hearing and adjudication of such appeals on or before

May 31. At any such special session called between March 1 and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1193

March 31, the board shall conduct no other business than the hearing

or adjudication of such appeals pending pursuant to the provisions

of Section 2801 et seq. of this title. Except for special sessions,

the meetings of each board shall be called by the chair or, in the

event of the refusal or inability of the chair, by a majority

membership of the board. The secretary of the board of equalization

shall fix the dates of the extended special session hearings

provided for in this section.

B. It shall be the duty of the boards and they shall have the

authority to:

1. Raise or lower appraisals to conform to the fair cash value

of the property, as defined by law in response to an appeal filed as

prescribed by law;

2. Add omitted property;

3. Cancel assessments of property not taxable; and

4. Hear all grievances and appeals filed with the board

secretary as outlined in Section 2877 of this title.

C. It shall be the duty of each county board of equalization to

cooperate with and assist the county assessor in performing the

duties imposed upon the assessor by the provisions of Section 2840

of this title, to the end that the records required by the

provisions of such section shall be fully and accurately prepared

and maintained and shall reflect the assessed valuations of the real

property of the county. After such records have been prepared and

the assessed valuations adjusted in accordance with the provisions

of this section, the county board of equalization shall not raise or

lower the assessed valuation of any parcel or tract of real estate

without hearing competent evidence justifying such change or until

at least one member of the board or a person designated by the board

has made a personal inspection of such property and submitted a

written report to the board. In no event shall any such change be

made by the county board of equalization if such change would be

inconsistent with the equalized value of other similar property in

the county.

D. In counties with a net assessed valuation in excess of Five

Hundred Million Dollars ($500,000,000.00), the county board of

equalization may, subject to the approval of the county budget

board, appoint sufficient hearing officers to assist in the hearing

of appeals filed before the county board of equalization. Such

hearing officers shall be knowledgeable in the field of mass

appraisal, real estate or related experience. Hearing officers

shall receive the same compensation as county board of equalization

members. The secretary of the county budget board shall appoint

such personnel necessary to assist the hearing officers in the

performance of their duties.

Such hearing officers shall review appeals assigned to them by

the board of equalization, hold hearings, receive testimony from the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1194

taxpayer and county assessor and submit a written recommendation to

the county board of equalization as to the fair market value of the

protested property. Upon submission of the hearing officer’s

written recommendation, the county board of equalization shall take

final action on the appeal by either adopting, amending or rejecting

the final report. The county board of equalization may also re-hear

the appeal itself, request additional testimony from the taxpayer or

county assessor or request additional review by a hearing officer.

All proceedings before any hearing officer shall be subject to

the provisions of the Oklahoma Open Records Act and the Oklahoma

Open Meeting Act.
Okla. Stat. tit. 68, § 68-2358.1 — OK Code / Title 68 / Section 68-2358.1
Prisoners of war - Missing in action - Exceptions -
Status: in_force

Refunds.

The income of a member of the Armed Forces of the United States

or a civilian who has been or is detained as a prisoner of war or

listed as missing in action in a conflict with the enemy in the

Southeast Asia and Vietnam war or conflict, and in any future war or

conflict with an enemy of the United States, and the income of the

spouse or dependent of such person shall be exempt from Oklahoma

income tax for and during the time in which such person was or is

detained as a prisoner of war or as confirmed missing in action, and

for the remainder of such taxpayer's income tax year following the

release of such prisoner of war or, if a person missing in action,

until he is declared deceased by the Armed Forces.

In any case where an income tax has been paid upon the income,

irrespective of the source of such income, of any such person who

Oklahoma Statutes - Title 68. Revenue and Taxation Page 915

was or is a prisoner of war or missing in action, or upon the income

of such person's spouse or dependent for any year during the time in

which such person was or is a prisoner of war or missing in action,

the tax monies shall be refunded to the person or persons having

paid such tax. Such refund shall be made by the Oklahoma Tax

Commission out of the Oklahoma Income Tax Adjustment Fund, and so

much of such fund as is necessary for such purpose is hereby

appropriated. The provisions of this act shall be liberally

construed to accomplish its purpose and the statute of limitations

in respect to refunds of income taxes shall not apply to taxpayers

covered by this act.
Okla. Stat. tit. 68, § 68-2357.18 — OK Code / Title 68 / Section 68-2357.18
Renumbered as § 2-11-305 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-1208 — OK Code / Title 68 / Section 68-1208
Purpose and disposition of revenue - When due
Status: in_force

A. It is hereby declared to be the purpose of Section 1201 et

seq. of this title to provide for revenue for general governmental

functions of the State of Oklahoma.

B. All monies collected under Section 1201 et seq. of this

title shall be transmitted monthly to the State Treasurer of the

State of Oklahoma to be placed to the credit of the General Revenue

Fund of the state, to be paid out only pursuant to direct

appropriations of the Legislature.

C. Except as otherwise provided by subsection D of this

section, the tax levied by Section 1201 et seq. of this title shall

become due and payable on July 1 of each year or at the option of

the taxpayer upon the last day of the income tax year of the

taxpayer, and if not paid on or before the next ensuing September 15

for taxpayers electing to pay tax by July 1, or the date by which an

income tax return is required to be filed pursuant to the provisions

of subsection G of Section 2368 of this title or pursuant to the

provisions of Section 216 of this title, for taxpayers electing to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 417

pay the tax at the time such income tax return is due, the penalties

hereinafter provided shall apply.

D. For those taxpayers that remitted the maximum amount of tax

pursuant to Section 1205 of this title for the preceding tax year,

the tax levied by Section 1201 et seq. of this title shall become

due and payable on May 1 of each year, and if not paid on or before

the ensuing June 1, the penalties hereinafter provided shall apply.
Okla. Stat. tit. 68, § 68-4206 — OK Code / Title 68 / Section 68-4206
Quality Investment Committee – Meetings – Recommendations
Status: in_force

– Consideration by Governor, Speaker and President Pro Tempore –

Investments authorized.

A. The Quality Investment Committee shall meet not less than

once per quarter and consider applications for Quality Investment

Contracts from at-risk establishments. The Committee shall review

each application received since its last meeting and consider for

each application economic impacts, historical contributions trends

and tax revenue projections analyses conducted by or on behalf of

the Oklahoma Department of Commerce; whether the establishment is

located in an economically distressed area of the state; whether

loss of the establishment would cause the local community to become

an economically distressed area; the number of jobs of Oklahoma

citizens which are at risk; and the average salary of the jobs which

are at risk.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1488

B. Based on its review of applications, the Committee shall

make recommendations to the Governor, the Speaker of the House of

Representatives and the President Pro Tempore of the Senate as to

which applications for investment contracts should be approved and

the percentage of investment the state should make as an incentive

payment to the at-risk establishment for those contracts which are

approved. In making such recommendations, the Committee shall not

make recommendations for Quality Investment Contracts which could

require payments in any year in excess of the amount allowed by the

Oklahoma Quality Investment Act or the provisions of Section 23 of

Article X of the Oklahoma Constitution.

C. The Governor, the Speaker of the House of Representatives

and the President Pro Tempore of the Senate shall meet as often as

is necessary to consider recommendations of the Quality Investment

Committee. The Governor shall schedule and chair such meetings.

Quality Investment Contracts shall only be entered into upon the

unanimous approval by the Governor, the Speaker of the House of

Representatives and the President Pro Tempore of the Senate of the

terms of the contract. A decision on recommendations of the Quality

Investment Committee shall be made within thirty (30) days of

receipt of such recommendations.

D. For any fiscal year, the incentives shall not exceed ten

percent (10%) of the amount invested by an establishment in capital

assets to be utilized in this state. The contract shall make

payment of any incentives in any fiscal year contingent on the

balance at the beginning of such fiscal year in the Constitutional

Reserve Fund being equal to or greater than Eighty Million Dollars

($80,000,000.00) and on the certification by the State Board of

Equalization for such fiscal year General Revenue Fund being greater

than that of the preceding fiscal year certification. Investment

contracts authorized by this act shall provide that if any incentive

payment is payable during a fiscal year in which either the balance

at the beginning of the fiscal year in the Constitutional Reserve

Fund is not equal to or greater than Eighty Million Dollars

($80,000,000.00) or when the certification by the State Board of

Equalization for such fiscal year General Revenue Fund is less than

that of the immediately prior fiscal year certification, then any

incentive payments which would have been payable during such fiscal

year shall be payable in the first fiscal year when funds are

available pursuant to the provisions of division 1 of subparagraph

(b) of paragraph 6 of Section 23 of Article X of the Oklahoma

Constitution. In the event that the amount of incentives due in any

year under investment contracts authorized by this subsection is

less than the amounts available for payment under this subsection in

such year, then incentives payments for such year shall be reduced

pro rata.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1489
Okla. Stat. tit. 68, § 68-2809 — OK Code / Title 68 / Section 68-2809
Farm tractors - Subject of tax - Definition -
Status: in_force

Designation.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1137

A. Each farm tractor in the state shall be subject to ad

valorem taxation and shall be returned and assessed as other

personal property.

B. The term farm tractor as used in this section and in the Ad

Valorem Tax Code is hereby defined to be any motor vehicle of

tractor type designed and used primarily as a farm implement for

drawing plows, listers, mowing machines, harvesters, and other

implements of husbandry on a farm, or any motor vehicle of tractor

type used for the purpose of hauling farm products, by the producer

thereof, from farm to farm, or from farm to market.

C. No tractor shall be designated a farm tractor unless it is

used in whole or in part by the owner thereof upon, or in connection

with, a farm owned, leased or operated by such tractor owner.
Okla. Stat. tit. 68, § 68-2358.4 — OK Code / Title 68 / Section 68-2358.4
Adjustment for individuals engaged in farming business
Status: in_force

A. For taxable years beginning after December 31, 2000, at the

election of an individual engaged in a farming business, the tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 916

imposed by Section 2355 of Title 68 of the Oklahoma Statutes for

such taxable year shall be equal to the sum of:

1. A tax computed under such section on taxable income reduced

by elected farm income; and

2. The increase in tax imposed by Section 2355 of Title 68 of

the Oklahoma Statutes which would result if taxable income for each

of the three (3) prior taxable years were increased by an amount

equal to one-third (1/3) of the elected farm income.

Any adjustment under this section for any taxable year shall be

taken into account in applying this section for any subsequent

taxable year.

B. As used in this section:

1. "Elected farm income" means so much of the taxable income

for the taxable year which is attributable to any farming business,

and which is specified in the election under subsection A of this

section. For purposes of this paragraph, a gain from the sale or

other disposition of property, other than land, regularly used by

the taxpayer in such a farming business for a substantial period

shall be treated as attributable to such a farming business;

2. "Individual" shall not mean or include any estate or trust;

and

3. "Farming business" shall have the same meaning as the term

is defined in the Internal Revenue Code, 26 U.S.C., Section

263A(e)(4).

C. The Oklahoma Tax Commission shall promulgate any necessary

rules to implement the provisions of this section.
Okla. Stat. tit. 68, § 68-451 — OK Code / Title 68 / Section 68-451
Capital Improvement Fund
Status: in_force

There is hereby created in the State Treasury a special fund to

be designated the "Oklahoma Capital Improvement Fund". Said fund

shall consist of amounts deposited therein pursuant to subsection

(d) of Section 302-2 of this title, and monies, if any, which have

accrued to the State General Revenue Fund at the close of the fiscal

year ending June 30, 1979, which were in excess of Five Million

Dollars ($5,000,000.00) that year, in excess of the amounts required

to satisfy all appropriations made from the State General Revenue

Fund for the then current fiscal year together with all other

statutory obligations. Provided, the amount apportioned to the

Oklahoma Capital Improvement Fund by the Director of the Office of

Management and Enterprise Services from the fiscal year ending June

30, 1979, shall not exceed the sum of Thirty Million Dollars

($30,000,000.00).