Okla. Stat. tit. 68, § 68-1022 — OK Code / Title 68 / Section 68-1022
Conditional increase in value of natural gas - Handling
Status: in_force

and distribution of tax levied thereon.

When an increase in the gross value of petroleum or other crude

or mineral oil, natural gas, casinghead gas or liquids extracted

therefrom sold by a producer is subject to the approval of an agency

of the United States of America or a court of competent jurisdiction

Oklahoma Statutes - Title 68. Revenue and Taxation Page 404

adjudicating an appeal from said agency, the gross production tax

provided for in this article on any such proposed increase in gross

value when collected by a producer shall be separately reported and

conditionally paid, subject to and pending the final outcome of any

proceeding by such agency or court relating to a determination of

the amount of such increase in gross value; provided, however that

nothing herein shall be construed to impose any duty upon a producer

to collect any proposed increase in gross value; and provided

further, that "gross value" or "increase in gross value" as used in

this section shall mean the amount a producer is collecting for the

sale of any petroleum or other crude or mineral oil, natural gas,

casinghead gas or liquids extracted therefrom sold which is subject

to the jurisdiction of such agency or court. All monies so

conditionally collected by the Tax Commission under the provisions

of this section shall be accounted for in the following manner:

(a) At least once each month the Tax Commission shall deposit

such collections in a special account in a bank or banks approved as

a depository for monies of the State of Oklahoma. Each bank in

which such monies are deposited shall credit the account at the end

of each calendar quarter with the highest rate of interest then

being paid by such bank for deposited monies of the State of

Oklahoma, calculated on the total daily average balance on deposit

during such calendar quarter.

(b) When a producer or purchaser gives written notice to the

Tax Commission that such agency or court has, by final order,

disapproved, in whole or in part, the proposed increase in gross

value, then the Tax Commission shall, within thirty (30) days after

receipt of such notice, withdraw from the bank holding such monies

an amount of money equal to the tax conditionally paid on the

proposed increase in gross value which has been disapproved,

together with the interest earned on such money, and remit it to the

person, firm, association or corporation which conditionally paid

such tax.

(c) When such agency or court approves, by final order, the

proposed increase in gross value, in whole or in part, the producer

or purchaser involved having paid the tax conditionally shall

immediately give written notice of such approval to the Tax

Commission and it shall promptly withdraw from the bank holding such

monies an amount of money equal to said tax conditionally paid on

the proposed increase in gross value which has been approved,

together with the interest earned on such money, and shall

distribute the same as provided by the law then in force for the

distribution of gross production taxes.
Okla. Stat. tit. 68, § 68-2002 — OK Code / Title 68 / Section 68-2002
Tax, when delinquent - How enforced - Tax warrant
Status: in_force

The tax provided for in the preceding section shall become

delinquent thirty (30) days after the time fixed for the filing of

each quarterly statement, and as to the tax on the land shall become

delinquent as other taxes on land shall become delinquent, and the

land taxation shall be enforced as other land taxes, and when any

tax on the gross production of the said textile mill shall become

delinquent, the county treasurer of the county shall issue the

warrant directed to the sheriff wherein the same or any part thereof

accrued for the collection of the said amount of the said tax,

interest and penalty, and the sheriff shall levy the said tax

warrant as in case of warrants and taxes upon personal property.
Okla. Stat. tit. 68, § 68-2385.4 — OK Code / Title 68 / Section 68-2385.4
Overpayments
Status: in_force

When an employer believes that he has made an overpayment of the

tax required to be paid under Section 2385.3, he may file an

application with the Tax Commission on a form approved by it either

to have the amount of such overpayment refunded to him or to have

the sum credited against the payment which he is required to make

for a subsequent period, but such refund or credit shall be made or

allowed to the employer only to the extent that the amount of such

overpayment was not withheld under Section 2385.2 by the employer.

Any employer aggrieved by the refusal of the Tax Commission to

refund in accordance with an application duly filed by him may

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1077

pursue the remedies provided in Article 2 of this Code, the Uniform

Tax Procedure Law.
Okla. Stat. tit. 68, § 68-2368.29 — OK Code / Title 68 / Section 68-2368.29
Donation from tax refund - General Revenue Fund
Status: in_force

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

beginning after December 31, 2016, and each state corporate tax

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

contain provisions to allow a donation from a tax refund or a direct

donation for the benefit of the General Revenue Fund of the State of

Oklahoma, as follows:

Support of Oklahoma General Revenue Fund. Check if you wish to

donate from your tax refund: ( ) entire amount, or ( ) $____.

Check if you wish to make a direct donation to the General Revenue

Fund: (______) amount $_____________.

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 General Revenue Fund created in subsection C of this

section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1058

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

fund for the Oklahoma General Revenue Fund to be designated the

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

General Revenue Fund“. 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 shall be deposited to

the credit of the General Revenue Fund and appropriation of such

funds shall be subject to the provisions of Section 23 of Article X

of the Oklahoma Constitution. 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, § 68-50004 — OK Code / Title 68 / Section 68-50004
Coin-operated amusement devices - Location and hours of
Status: in_force

operation - Licensing.

Any coin-operated amusement device, including pool and billiard

tables, operated in conjunction with any place of business may

lawfully be operated and remain open for play during all hours that

the place of business in which such device is located may lawfully

remain open for business, provided however that not more than one

(1) coin-operated pool and billiard table operate in each individual

place of business outside the city limits of a city or town, and the

presence of such coin-operated amusement devices shall not require

any other license because of their presence, as long as they are

incidental to the operation of such business and there is a valid

coin-operated amusement device license for each such device.

Provided that any incorporated city or town may, by ordinance,

authorize and license family amusement centers offering pool and

billiards to persons of all ages and either sex.
Okla. Stat. tit. 68, § 68-500.44 — OK Code / Title 68 / Section 68-500.44
Shipping documents - Contents - Manual preparation -
Status: in_force

Certain bulk plant operators exempted - Split loads - Posting of

notice - Penalties.

A. Each person operating a refinery, terminal, or bulk plant in

this state shall prepare and provide to the driver of every fuel

transportation vehicle receiving motor fuel into the vehicle storage

tank at the facility a shipping document setting out on its face:

1. Identification by address of the terminal or bulk plant from

which the motor fuel was removed;

2. The date the motor fuel was removed;

3. The amount of motor fuel removed, actual gallons and net

gallons;

4. The state of destination as represented to the terminal

operator by the transporter, the shipper or the agent of the

shipper; and

5. Any other information reasonably required by the Commission

for the enforcement of this act.

B. A terminal operator may manually prepare shipping papers if

the terminal does not have the ability to prepare automated shipping

papers or as a result of extraordinary unforeseen circumstances,

including acts of God, which temporarily interfere with the ability

of the terminal operator to issue automated machine-generated

shipping papers. However, the terminal operator shall, prior to

manually preparing the papers, provide, in the case of a terminal

not having the ability to prepare automated shipping papers, written

notice to the Commission, or in the case of extraordinary

circumstances, telephonic notice to the Commission and obtain a

service interruption authorization number which the employees of the

terminal operator shall add to the manually prepared papers prior to

removal of each effected transport load from the terminal. The

service interruption authorization number shall be valid for use by

the terminal operator for a period not to exceed twenty-four (24)

hours. If the interruption has not been cured within the twenty-

four-hour period, additional notice(s) to the Commission shall be

required and interruption authorization number(s) may be issued upon

explanation by the terminal operator satisfactory to the Commission.

If the terminal operator acquires the ability to prepare automated

machine-printed shipping papers, the terminal operator shall notify

the Commission no later than ten (10) days prior to the initial use

of such capability.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 303

C. An operator of a bulk plant in this state delivering motor

fuel into a tank wagon for subsequent delivery to a consumer in this

state shall be exempt from this section. An operator of a bulk

plant in this state shall not be required to identify net gallons on

the shipping documents as provided by this section.

D. A terminal operator may load motor or diesel fuel, a portion

of which fuel is destined for sale or use in this state and a

portion of which fuel is destined for sale or use in another state

or states. However, such split loads removed shall be documented by

the terminal operator by issuing shipping papers designating the

state of destination for each portion of the fuel.

E. Each terminal operator shall post a conspicuous notice

proximately located to the point of receipt of shipping papers by

transport truck operators, which notice shall describe in clear and

concise terms the duties of the transport operator and retail dealer

under Section 45 of this act, provided that the Commission may by

rule or notice establish the language, type, style and format of the

notice.

F. A person who knowingly violates or knowingly aids and abets

another to violate this section with the intent to evade the tax

levied by this act shall be guilty of a misdemeanor and shall, upon

conviction, be fined not more than One Thousand Dollars ($1,000.00),

or be sentenced to a term of not more than one (1) year in the

county jail, or shall be punishable by both such fine and

imprisonment.
Okla. Stat. tit. 68, § 68-24336 — OK Code / Title 68 / Section 68-24336
Renumbered as § 3132 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-1213 — OK Code / Title 68 / Section 68-1213
Tax Commission may furnish names - Certificates of
Status: in_force

compliance or noncompliance.

The provisions of Section 205 of this title shall not be

construed to prevent the Tax Commission from furnishing the names of

officers, or registered agents, and it may furnish certificates to

show the compliance or noncompliance with the provisions of this

article by any particular corporation, association or organization,

under such rules as the Tax Commission may adopt, and shall collect

a fee of One Dollar ($1.00) for each certificate so furnished.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 423
Okla. Stat. tit. 68, § 68-4105 — OK Code / Title 68 / Section 68-4105
Specialized Quality Investment Payment Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the “Specialized

Quality Investment Payment Fund”. The Tax Commission is hereby

authorized and directed to withhold a portion of the taxes levied

and collected pursuant to Sections 1354 and 2355 of this title for

deposit into the fund. The amount deposited shall equal the sum of

an amount required for making investment payments, as determined

pursuant to the provisions of this act. All of the amounts

deposited in such fund shall be used and expended by the Tax

Commission solely for the purposes and in the amounts authorized by

the Oklahoma Specialized Quality Investment Act. The liability of

the State of Oklahoma to make the investment payments under this act

shall be limited to the balance contained in the fund created by

this section.
Okla. Stat. tit. 68, § 68-2929 — OK Code / Title 68 / Section 68-2929
Selling personal property before taxes, interest and
Status: in_force

costs paid - Liability.

If any person or entity in this state, after their personal

property, except livestock, is assessed and before the tax, interest

and costs thereon is paid, shall sell the same, and not retain

sufficient money to pay all taxes, interest and costs thereon, the

taxes, interest and costs shall be a lien thereon, or if such

property is about to be sold at auction, or about to be sold at

cost, then in either such event all taxes, interest and costs

thereon shall at once become due and payable, and the county

treasurer shall at once issue a tax warrant for the collection

thereof, and the sheriff shall forthwith collect it as in other

cases; provided, the priority of the tax lien shall be as set forth

in Sections 3102 and 3103 of this title. The person or entity owing

such tax, interest and costs shall be civilly liable to any

purchaser of such property for any tax, interest and costs owing

thereon, but the property so purchased shall be liable in the hands

of the purchaser for such tax, interest and costs. If the property

is sold in the ordinary course of retail trade, it shall not be so

liable in the hands of the purchaser.
Okla. Stat. tit. 68, § 68-2369 — OK Code / Title 68 / Section 68-2369
Reports by persons making payments to taxpayers -
Status: in_force

Withholding production payments for failure to file state income tax

return.

A. Except as otherwise provided for in this section, all

persons, banks or corporations, in whatever capacity acting, and

whether or not otherwise exempted from taxation under this act,

including lessees, mortgagors of real or personal property,

fiduciaries, employers and all officers or employees of the state or

of any political subdivision thereof, having the control, receipt,

custody, disposal or payment of interest, income from real property

and tangible personal property including rents, oil or gas

production payments, and mining production payments, salaries,

wages, premiums, annuities, compensation, remunerations, emoluments

or other fixed or determinable annual or other periodical gains,

profits or income, amounting to Seven Hundred Fifty Dollars

($750.00) or over, paid or payable during any year, to any taxpayer,

shall make complete reports thereof, under oath, to the Tax

Commission, under such rules and regulations, in such form and

manner and to such extent, as may be prescribed by it.

B. Such reports may be required, regardless of amounts, (1) in

case of payments of interest upon bonds, mortgages, deeds of trust,

or other similar obligations of corporations, and (2) in the case of

dividend payments by corporations subject to the tax levied by this

act and (3) in the case of any broker transacting any business, as

such, for any individual subject to the provisions of this act. The

Tax Commission may require such corporations to state the name and

address of each shareholder, the number of shares owned by him and,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1061

in the case of a broker, it may require submission of the names of

the customer for whom such broker transacted any business, with such

details as to profits, losses or other information as the Tax

Commission may require as to each such customer. Any reports

required under this subsection shall likewise be rendered under

oath, and in accordance with rules and regulations prescribed and

adopted by the Tax Commission.

C. Complete reports shall be required, regardless of amounts

and not limited to payments exceeding Seven Hundred Fifty Dollars

($750.00), for all oil, gas, or mining production payments, paid or

payable during any year, to any person, as defined in Section 202 of

of this title. The Tax Commission may require any person or

corporation making such production payments to report the total

production payments made to any person during any calendar year, in

addition to any other information necessary to calculate Oklahoma

income tax upon such production payments. The Tax Commission may

require such reports from any person or corporation making

production payments for any time period prior to the effective date

of this act based on payment records that such person or corporation

is required to maintain by state or federal law. For purposes of

this section, the term "production payment" means payments of

proceeds generated from mineral interests in this state, including

but not limited to, a lease bonus, delay rental, royalty and working

interest payment, and overriding royalty interest payment.

D. 1. The Tax Commission, or its duly authorized agent, is

authorized and empowered to issue orders to withhold all production

payments to any person upon a determination that the person has

failed to file a state income tax return as required by law

reporting production payment income or has failed to pay state

income tax. The order to withhold production payments shall be

directed to the person or corporation making production payments and

shall apply to all production payments that the person named within

such order is entitled to until the return is filed and the income

tax, penalty and interest are paid. Release of the order to

withhold shall be mailed by the Tax Commission to the person or

corporation withholding production payments upon the filing of the

return and payment of the tax, penalty and interest by the person

named within such order or upon payment of the tax, penalty and

interest by the person or corporation withholding the production

payment.

2. Upon receipt of the Tax Commission order to withhold

production payments, the person or corporation making production

payments, within thirty (30) days of receiving such order, shall:

a. withhold payments for all production of the

person named within such order until such order is released by the

Tax Commission,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1062

b. hold in suspense all production payments subject

to such order to withhold, and

c. in the case of established delinquent income

tax, upon receiving such order from the Tax Commission of such

established delinquency, pay the tax, penalty and interest out of

the withheld production payments and receipt such tax payment to the

taxpayer in lieu of cash in settlement for such production.

The order to withhold shall apply to production payments in any case

where a successor person or corporation is required to make

production payments and to production payments of subsequent

production of minerals in this state. Any person or corporation

that withholds production payments or pays same to the Tax

Commission pursuant to such order is hereby relieved of all

liability for such acts.

3. The Tax Commission shall mail notice to each delinquent

taxpayer at the last-known address reported by the person or

corporation making production payments at least twenty (20) days

prior to issuance of an order to withhold production payments. The

notice shall contain a statement that the taxpayer has failed to

file an income tax return as required by law or has failed to pay

delinquent income tax. An order to withhold production payments may

be issued by the Tax Commission, or its duly authorized agent, for

collection of any delinquent income tax, penalty and interest owed

by the taxpayer entitled to production payments.

4. Any person or corporation making production payments who

refuses or fails tofile the reports required by this section, in the

manner and at the time prescribed by the Tax Commission, shall be

subject to a penalty in the amount of One Hundred Dollars ($100.00)

for each day such report is delinquent. Any person or corporation

making production payments who refuses to withhold payments shall be

subject to a penalty in the amount of One Hundred Dollars ($100.00)

for each payment made which was ordered to be withheld. All

penaltiesassessed pursuant to this subsection shall be collected and

apportioned in the same manner as the state income tax.
Okla. Stat. tit. 68, § 68-2836 — OK Code / Title 68 / Section 68-2836
County assessor to take lists - Meeting taxpayers -
Status: in_force

Taxpayer failing to meet assessor - Receiving lists at assessor's

office - Penalty for failure to list.

A. The county assessor of each county in the state shall, on

the first day of January of each year, or as soon thereafter as may

be practicable, proceed to take a list of taxable property in the

county. In order to take lists of personal property and receive

homestead exemption applications, the county assessor, or the

assessor's deputy, shall meet the taxpayers at various places

throughout the county. The county assessor may exercise discretion

as to where to meet the taxpayers and how long to stay at each

place, provided the assessor goes to each city and incorporated town

in counties that have not abolished household personal property tax.

At least ten (10) days prior to the date the county assessor will

meet the taxpayers to list their property, the county assessor shall

give notice by publication in at least one newspaper of general

circulation in the county, stating the date and hours of the day of

each visit to each city, town or other place; and such notice may be

published in the manner of commercial advertising, rather than legal

notices, and the county may pay up to rates prevalent in the area

for commercial advertising.

B. If any taxpayer shall fail to meet the county assessor and

list the taxpayer's property on the date advertised, such taxpayer

may render a written list of all the taxpayer's personal property

and make written application for homestead exemption, and shall

subscribe and swear to the oath required by each taxpayer as to its

correctness. Such written lists or applications shall not constitute

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1172

a valid return or application unless made on the forms prescribed by

the Oklahoma Tax Commission and in the manner required by law.

C. After the county assessor shall have visited each city,

town, or other place, the county assessor shall be in the county

assessor's office at the county seat from March 1 to March 15,

inclusive, for the purpose of receiving lists from those who have

not listed their property for the current year, and all who fail to

list all or any part of their personal property for the current

year, on or before March 15, shall be delinquent. If any personal

property is not listed by the person whose duty it is to list such

property on or before March 15 of any year, when such property is

assessed there shall be added to the assessed valuation of such

property as a mandatory penalty, amounts as follows:

1. If listed or assessed after March 15, but on or before April

15, ten percent (10%) of the assessed value; and

2. If listed or assessed after April 15, twenty percent (20%)

of the assessed value.

D. If the county assessor fails, neglects, or refuses to add

the valuation penalty as provided by this section, the county

assessor shall be liable on the county assessor's official bond for

the amount of the penalties.
Okla. Stat. tit. 68, § 68-238.2 — OK Code / Title 68 / Section 68-238.2
Compliance of state employees with state income tax laws - Notification - Disciplinary
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 2- Notification - Disciplinary action.

A. It is the intent of the Legislature that the provisions of

this section operate to provide for the collection of income taxes

due to the State of Oklahoma by state employees in a manner that

will maximize flexibility for state employees to pay any such taxes

due while minimizing disruption to operations of state agencies. It

is the further intent of the Legislature that the Oklahoma Tax

Commission provide notice to state employees pursuant to the

provisions of subsection C of this section and that the Tax

Commission provide such notice to state employees at least six (6)

months prior to notification of noncompliance to a state agency.

B. The Office of Management and Enterprise Services shall, not

later than August 1, 2003, and August 1 of each year thereafter,

provide to the Tax Commission a list of all state employees as of

the preceding July 1 and such identifying information as may be

required by the Tax Commission. Such list and information shall be

used by the Tax Commission exclusively for the purpose of collection

of income taxes due to the State of Oklahoma. The provisions of any

laws making information confidential shall not apply with respect to

information supplied to the Tax Commission pursuant to the

provisions of this section; provided, such information shall be

subject to the provisions of Section 205 of this title.

C. The Tax Commission shall, not later than November 1, 2003,

and November 1 of each year thereafter, notify any state employee

who is not in compliance with the income tax laws of this state.

Such notification shall include:

1. A statement that the employee will be subject to

disciplinary action by the appointing authority unless the taxpayer

is deemed by the Tax Commission to be in compliance with the income

tax laws of this state;

2. The reasons that the taxpayer is considered to be out of

compliance with the income tax laws of this state, including a

statement of the amount of any tax, penalties and interest due or a

list of the tax years for which income tax returns have not been

filed as required by law;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 120

3. An explanation of the rights of the taxpayer and the

procedures which must be followed by the taxpayer in order to come

into compliance with the income tax laws of this state;

4. Notification that a percentage of wages may be subject to

garnishment; and

5. Such other information as may be deemed necessary by the Tax

Commission.

D. A state employee who has entered into and is abiding by a

payment agreement, or who has requested relief as an innocent spouse

which is pending or has been granted, shall be deemed to be in

compliance with the state income tax laws for purposes of this

section.

E. If the Tax Commission notifies a state employee who is not

in compliance with the income tax laws of this state as required in

this section and such state employee does not respond to such

notification or fails to come into compliance with the income tax

laws of this state or after the Tax Commission determines that every

reasonable effort has been made to assist the state employee to come

into compliance with the income tax laws of this state, the Tax

Commission, notwithstanding the provisions of Section 205 of this

title, shall so notify the appointing authority, which shall

commence disciplinary action with respect to the state employee and

shall notify the state employee of the reason for such action. Such

employee may have a certain percentage of wages garnished by the Tax

Commission until such time as the employee is in compliance with the

income tax laws of this state pursuant to the provisions of Section

254 of this title. If a state employee who has been previously

reported by the Tax Commission to a state agency as being out of

compliance comes into compliance, the Tax Commission shall

immediately notify the appointing authority. Neither a state agency

nor an appointing authority shall be held liable for any action with

respect to a state employee pursuant to the provisions of this

section.

F. The Tax Commission shall promulgate rules for the

implementation of the provisions of this section.

G. As used in this section:

1. "State agency" means any office, department, board,

commission or institution of the executive, legislative or judicial

branch of state government;

2. "Employee" or "state employee" means an appointed officer or

employee of a state agency; provided, the term employee or state

employee shall not include an elected official or an employee of a

local governmental entity; and

3. "Appointing authority" means the chief administrative

officer of a state agency.
Okla. Stat. tit. 68, § 68-1509.1 — OK Code / Title 68 / Section 68-1509.1
Sale or distribution of coin-operated devices - Permit
Status: in_force

required - Rules and regulations.

The Tax Commission shall issue permits for the sale or

distribution of one or more coin-operated devices pursuant to the

provisions of Sections 1509.2 et seq. of this title and shall adopt

such rules and regulations as are necessary to implement such

provisions.
Okla. Stat. tit. 68, § 68-710 — OK Code / Title 68 / Section 68-710
Reports by dealers and users - Payment of tax
Status: in_force

(a) Every special fuel dealer and special fuel user must on or

before the twentieth day of each calendar month, file with the Tax

Commission a verified report, on a form prescribed and furnished by

the Tax Commission showing the total number of gallons of special

fuel used within this state during the preceding calendar month.

(b) The monthly reports of every special fuel dealer must show

the following information on special fuels: The number of gallons

on hand at the beginning and end of each month; the number of

gallons received from any and all sources supported by detailed

schedules and receipts and purchases; the number of gallons sold and

delivered to any other licensed special fuel dealer on which the

special fuel tax is assumed by such other licensed dealer, giving

full details of each sale, including the date thereof, invoice

number and O.T.C. license number of the seller and purchaser; number

of gallons delivered into the fuel supply tanks of motor vehicles

and such other information as the Tax Commission may require.

(c) The monthly report of every special fuel user must show the

following information on special fuels: The total miles traveled;

miles traveled in Oklahoma by each motor vehicle using special fuel;

the total gallonage of special fuel consumed; the number of gallons

of special fuel purchased or received in this state; the date of

each purchase or receipt; the name and address of the seller; the

delivery invoice number of each purchase or receipt; and the number

of gallons of special fuel imported into and used in this state. The

report must also include the amount of special fuel on hand at the

beginning and close of the month as shown by the physical inventory,

if storage is maintained in Oklahoma, and a complete record of all

receipts into and withdrawals from said storage. The number of

gallons of special fuel shown to have been purchased tax paid from a

licensed special fuel dealer in Oklahoma shall be deducted from the

total number of gallons of special fuel used in Oklahoma by such

special fuel user to determine the number of gallons of special fuel

upon which the tax levied by this act is to be computed and paid.

The requirement of this section shall not apply to receipts and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 347

inventory control date covering separate bulk storage from which

only wholesale distribution of special fuel is made.

(d) Each special fuel dealer and special fuel user at the time

of filing each monthly report must pay to the Tax Commission the

full amount of tax due for the preceding calendar month at the rate

provided for in this act. Such tax is due and payable on the first

day of each month and if not paid is delinquent from and after the

twentieth day of such month. Motor fuel taxes collected by a

distributor on behalf of a licensed retailer of the distributor or

collected on behalf of a nonlicensed purchaser of motor fuel that

are subsequently determined to be uncollectible by the distributor

may be credited against subsequent motor fuel tax liability imposed

by law upon such distributor. For purposes of this subsection,

motor fuel taxes collected on behalf of a licensed retailer of the

distributor or collected on behalf of a nonlicensed purchaser shall

be deemed uncollectible if such taxes are deducted for purposes of

calculating the federal income tax liability of the distributor. The

method for crediting uncollectible motor fuel taxes as provided by

this subsection shall be prescribed in rules and regulations of the

Oklahoma Tax Commission.

(e) The license of any person using special fuel who is

delinquent in the payment of the tax levied by this act may be

canceled by the Tax Commission in the manner provided by law.
Okla. Stat. tit. 68, § 68-2385.3 — OK Code / Title 68 / Section 68-2385.3
Payment of taxes to Tax Commission - Statement to
Status: in_force

employee - Failure to withhold or pay over.

A. Every employer required to deduct and withhold taxes under

Section 2385.2 of this title shall pay over the amount so withheld

as taxes to the Oklahoma Tax Commission pursuant to the schedule

outlined in paragraphs 1 through 3 of this subsection, and shall

file a quarterly return in such form as the Tax Commission shall

prescribe on or before the twentieth day of the month following the

close of each calendar quarter:

1. Every employer required to remit federal withholding under

the Federal Semiweekly Deposit Schedule shall pay over the amount so

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1075

withheld under subsection A of this section on the same dates as

required under the Federal Semiweekly Deposit Schedule for federal

withholding taxes;

2. Every employer owing an average of Five Hundred Dollars

($500.00) or more per quarter in taxes in the previous fiscal year

who is not subject to the provisions of paragraph 1 of this

subsection shall pay over the amount so withheld on or before the

twentieth day of each succeeding month; and

3. Every employer owing an average of less than Five Hundred

Dollars ($500.00) per quarter in taxes in the previous fiscal year

shall pay over the amount so withheld on or before the twentieth day

of the month following the close of each succeeding quarterly

period.

B. Every employer subject to the provisions of paragraph 1 of

subsection A of this section shall file returns pursuant to the Tax

Commission's electronic data interchange program.

C. Every employer required under Section 2385.2 of this title

to deduct and withhold a tax from the wages paid an employee shall,

as to the total wages paid to each employee during the calendar

year, furnish to such employee, on or before January 31 of the

succeeding year, a written statement showing the name of the

employer, the name of the employee and the employee's Social

Security account number, if any, the total amount of wages subject

to taxation, and the total amount deducted and withheld as tax and

such other information as the Tax Commission may require. If an

employee's employment is terminated before the close of a calendar

year, the written statement must be furnished within thirty (30)

days of the date of which the last payment of wages is made.

D. Every employer required under Section 2385.2 of this title

to deduct and withhold a tax from the wages paid an employee shall

furnish to the Oklahoma Tax Commission, on or before January 31 of

the succeeding year, an annual reconciliation and such other

information as the Tax Commission may require pursuant to the Tax

Commission's electronic data interchange program. Failure of an

employer to provide an annual reconciliation within thirty (30) days

of the due date may result in a penalty to be imposed on the

employer in an amount not to exceed One Thousand Dollars

($1,000.00). The additional penalty may be collected in the same

manner as provided by law for collection of delinquent taxes.

E. If the Tax Commission, in any case, has justifiable reason

to believe that the collection of the tax provided for in Section

2385.2 of this title is in jeopardy, the Tax Commission may require

the employer to file a return and pay the tax at any time.

F. Any sum or sums withheld in accordance with the provisions

of Section 2385.2 of this title shall be deemed to be held in trust

for the State of Oklahoma, and, as trustee, the employer shall have

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1076

a fiduciary duty to the State of Oklahoma in regard to such sums and

shall be subject to the trust laws of this state.

G. If any employer fails to withhold the tax required to be

withheld by Section 2385.2 of this title and thereafter the income

tax is paid by the employee, the tax so required to be withheld

shall not be collected from the employer but such employer shall not

be relieved from the liability for penalties or interest otherwise

applicable because of such failure to withhold the tax.

H. Every person making payments of winnings subject to

withholding shall, for each monthly period, on or before the

twentieth day of the month following the payment of such winnings

pay over to the Tax Commission the amounts so withheld, and shall

file a return, in a form as prescribed by the Tax Commission.

I. Every person making payments of winnings subject to

withholding shall furnish to each recipient on or before January 31

of the succeeding year a written statement in a form as prescribed

by the Tax Commission. Every person making such reports shall also

furnish a copy of such report to the Tax Commission in a manner and

at a time as shall be prescribed by the Tax Commission.
Okla. Stat. tit. 68, § 68-721 — OK Code / Title 68 / Section 68-721
Lien of tax
Status: in_force

The tax levied by this act is hereby declared to be a lien upon

any motor vehicle owned or operated in Oklahoma by any person: (1)

who is delinquent in the payment of the tax levied by this act; or,

(2) who imports special fuel into this state in the supply tank or

tanks of a motor vehicle, the use of which special fuel is subject

to the tax levied by this act, when such person has not obtained a

special fuel user's license.

Any motor vehicle subject to such lien, or being operated on the

highways of Oklahoma in violation of any of the provisions of this

act, may be seized by any authorized agent of the Oklahoma Tax

Commission or any highway patrolman, sheriff, deputy sheriff, or

other peace officer within this state, and disposed of or sold under

said lien to satisfy payment of any tax due from the owner or

operator of such vehicle under this act. Such seizure and sale

shall be in the manner and form as provided by law.
Okla. Stat. tit. 68, § 68-344 — OK Code / Title 68 / Section 68-344
Enforcement of act
Status: in_force

The Oklahoma Tax Commission shall prescribe, adopt and enforce

rules and regulations relating to the administration and enforcement

of Sections 326 through 345 of Title 68 of the Oklahoma Statutes.

The Commission is hereby empowered to and may from time to time

undertake and make or cause to be made one or more cost surveys for

the state or such trading area or areas as it shall define and when

such cost survey shall have been made by or approved by it, it shall

be permissible to use such cost survey as provided in Section 337 of

Title 68 of the Oklahoma Statutes. The Commission may revoke or

suspend the license issued under the provisions of Sections 326

through 345 of Title 68 of the Oklahoma Statutes or the cigarette

tax laws of this state, of any person who refuses or neglects to

comply with any provisions of Sections 326 through 345 of Title 68

of the Oklahoma Statutes or any rule or regulation of the Commission

prescribed under Sections 326 through 345 of Title 68 of the

Oklahoma Statutes.

Whenever any person fails to comply with any provision of

Sections 326 through 345 of Title 68 of the Oklahoma Statutes or any

rule or regulation of the Commission promulgated thereunder, the

Commission upon hearing, after giving said person ten (10) days'

notice in writing specifying the time and place of the hearing and

requiring him to show cause why his license or licenses should not

be revoked, may revoke or suspend the license held by the person.

Any ruling, order or decision of the Commission shall be subject

to review as provided by Section 225 of Title 68 of the Oklahoma

Statutes.
Okla. Stat. tit. 68, § 68-2357.74D — OK Code / Title 68 / Section 68-2357.74D
Rules regarding determination letter procedures
Status: in_force

A. The Oklahoma Tax Commission shall promulgate rules

establishing procedures under which:

1. A qualified rural small business capital company may, prior

to making an investment in an Oklahoma rural small business venture,

request a determination letter from the Tax Commission that a

business in which it proposes to invest is an “Oklahoma rural small

business venture”;

2. A person or entity may request a determination letter that a

company meets the definition of a “qualified rural small business

capital company”; and

3. A person or entity may request a determination letter that a

transfer of funds meets the definition of a “qualified investment”.
Okla. Stat. tit. 68, § 68-6502 — OK Code / Title 68 / Section 68-6502
Definitions
Status: in_force

As used in this act:

1. "Charging station" means equipment by which electric current

is transferred to the power system of an electric vehicle together

with the real property upon which such equipment is located or

affixed;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1526

2. "Charging station operator" means any person, firm, general

partnership, limited partnership, limited liability partnership,

corporation, limited liability company or any other lawfully

recognized business entity that owns or operates or owns and

operates a charging station in the state;

3. "Electric vehicle" means a 100%-electric or plug-in hybrid

electric motor vehicle with the following characteristics:

a. a 100%-electric motor vehicle originally equipped so

that the vehicle:

(1) draws propulsion energy solely from a battery

with at least twenty (20) kilowatt hours of

capacity, which can be recharged from any

external source of electricity,

(2) is manufactured primarily for use on public

streets, roads and highways, but does not include

a vehicle operated exclusively on a rail or

rails, and

(3) which has at least four wheels,

b. a plug-in hybrid electric motor vehicle which is

originally equipped so that the vehicle:

(1) draws propulsion energy from:

(a) an internal combustion engine, and

(b) a battery with at least five (5) kilowatt

hours of capacity, which can be recharged

from an external source of electricity,

(2) is manufactured primarily for use on public

streets, roads and highways, but does not include

a vehicle operated exclusively on a rail or

rails, and

(3) which has at least four wheels,

c. for purposes of this paragraph, the term "electric

vehicle" does not include a vehicle that is

manufactured primarily for off-road use, such as

primarily for use on a golf course, and that has a

maximum speed of thirty (30) miles per hour or less;

4. "Legacy chargers" means charging stations in operation prior

to November 1, 2021, that have never had a metering system in place

capable of measuring electricity transferred from the charging

station to the vehicle or are incapable of measuring the time

elapsed while actively charging a vehicle and placing a fee on the

charging session; and

5. "Public charging station" means a location at which a

charging station owner or operator conducts for-profit business

using a metered system for the delivery of electric power to an

electric vehicle and charges the customer either for the electricity

transferred to the power system of the vehicle or for the duration

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1527

of time during which electricity is transferred to the power system

of the vehicle.
Okla. Stat. tit. 68, § 68-243 — OK Code / Title 68 / Section 68-243
Evidence and witnesses - Penalty - Venue
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 124

(a) Any person, or any member of any firm or association, or any

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

refuse:

(1) to testify, or

(2) to produce any books, records, or papers which the Tax

Commission shall require, or

(3) to permit the examination of the same, or

(4) to furnish any other evidence or information which the Tax

Commission may require, or

(5) to answer any questions which may be put to him by the Tax

Commission touching the business, property, assets, or effects of

any such person, firm, association, or corporation, or the valuation

thereof, or the income or profits therefrom, shall be guilty, upon

conviction, of a misdemeanor and shall be punished by a fine of not

more than Five Thousand Dollars ($5,000.00), or by imprisonment for

not more than one (1) year in the county jail, or by both said fine

and imprisonment.

(b) The venue of prosecutions arising pursuant to the provisions

of this section shall be in the district court of either the county

in which the person resides or maintains his place of business or in

the county in which the hearing is held.
Okla. Stat. tit. 68, § 68-204 — OK Code / Title 68 / Section 68-204
Records of official acts of Commission - Fees
Status: in_force

The Tax Commission shall keep a record of all its official acts,

and shall preserve copies of all rules, regulations, decisions and

orders made by it. Copies of any rule, regulation, decision or

order made by it in the administration of this article or any state

tax law may be authenticated under its official seal and, when so

authenticated, shall be evidence in all courts of this state of the

same weight and force as the original thereof. For authenticating

any such copy the Tax Commission shall be paid a fee of One Dollar

($1.00), said fee to be apportioned to the General Revenue Fund of

the state the same as are other fees. Under no circumstances shall

the Tax Commission furnish copies of records which it may by law be

prohibited from making public.
Okla. Stat. tit. 68, § 68-1359.2 — OK Code / Title 68 / Section 68-1359.2
Manufacturer exemption permit
Status: in_force

A. In order to qualify for the exemption authorized in

paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes, at

the time of sale, the person to whom the sale is made, provided the

purchaser is a resident of this state, shall be required to furnish

the vendor proof of eligibility for the exemption as required by

this section. All vendors shall honor the proof of eligibility for

sales tax exemption as authorized under this section, and sales to a

person providing such proof shall be exempt from the tax levied by

Section 1350 et seq. of Title 68 of the Oklahoma Statutes.

B. Each resident manufacturer wishing to claim the exemption

authorized in paragraph 1 of Section 1359 of Title 68 of the

Oklahoma Statutes shall be required to secure from the Oklahoma Tax

Commission a manufacturer exemption permit, the size and design of

which shall be prescribed by the Tax Commission. This permit shall

constitute proof of eligibility for the exemption provided in

paragraph 1 of Section 1359 of Title 68 of the Oklahoma Statutes.

Each such manufacturer shall file with the Tax Commission an

application for an exemption permit, setting forth such information

as the Tax Commission may require. The application shall be signed

by the owner of the business or representative of the business

entity and as a natural person, and, in the case of a corporation,

as a legally constituted officer thereof.

C. Each manufacturer exemption permit issued shall be valid for

a period of three (3) years from the date of issuance. If a

manufacturer applying for a manufacturer exemption permit is already

the holder of a manufacturer's sales tax permit issued under Section

1364 of Title 68 of the Oklahoma Statutes at the time of initial

application, the manufacturer exemption permit shall be issued with

an expiration date which corresponds with the expiration date of the

manufacturer's sales tax permit. Thereafter, the Tax Commission

shall issue the exemption permits at the same time of issuance or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 597

renewal of the manufacturer's sales tax permit issued under Section

1364 of Title 68 of the Oklahoma Statutes.

D. The Tax Commission shall honor all manufacturer's limited

exemption certificates issued prior to the effective date of this

act. However, holders of such certificates shall apply for a

manufacturer exemption permit pursuant to the provisions of this

section at the same time they apply for issuance or renewal of a

manufacturer's sales tax permit.
Okla. Stat. tit. 68, § 68-429 — OK Code / Title 68 / Section 68-429
Disposition of revenues
Status: in_force

A. Any revenue from a payment in lieu of excise taxes on

tobacco products pursuant to a compact entered into by the State of

Oklahoma and a federally recognized Indian tribe or nation pursuant

to the provisions of subsection C of Section 1 of this act shall be

deposited to the General Revenue Fund.

B. Any revenue from payment of the tax imposed by Section 10 of

this act shall be deposited to the General Revenue Fund.
Okla. Stat. tit. 68, § 68-108 — OK Code / Title 68 / Section 68-108
Schedule of fees and charges - Transcripts and other
Status: in_force

services.

The Tax Commission shall have the authority to adopt and

promulgate a schedule of fees and charges for services rendered

relating to transcripts and certificates as to records; for

transcripts for appeal and other services, involving the furnishing

of copies of proceedings, files and records; and, in case of

transcripts of records for appeal, the Commission may prescribe a

reasonable charge therefor to be paid by the party demanding the

record, which said fees and charges shall be credited to

miscellaneous receipts of the Commission.
Okla. Stat. tit. 68, § 68-707 — OK Code / Title 68 / Section 68-707
Determination of tax on mileage basis - Levies by
Status: in_force

political subdivisions prohibited.

In the event the tax herein imposed on special fuels imported

into this state in the fuel supply tanks of motor vehicles and the

tax on special fuels used in motor vehicles owned and operated by

licensed special fuel dealers or other persons acting as special

fuel users can be more accurately determined on a mileage basis,

that is, by determining and using the total number of miles traveled

in Oklahoma and the total gallons of fuel consumed, or in case it is

more practicable to so determine the tax, the Tax Commission is

authorized to approve and accept such basis.

No city, town, county or other subdivision of the state shall

levy or collect any excise tax to be paid upon the use of special

fuels as defined by this act.
Okla. Stat. tit. 68, § 68-3918 — OK Code / Title 68 / Section 68-3918
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 misdemeanor. 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, § 68-2357.202 — OK Code / Title 68 / Section 68-2357.202
Definitions – Amount of credit
Status: in_force

A. As used in this act:

1. “Qualified business enterprise” means an entity:

a. organized as a corporation, partnership, limited

partnership, limited liability company, business trust

or other entity, if such entity is registered to do

business within the state, or is otherwise lawfully

conducting business within the state,

b. whose principal business activity in the state is

described by the North American Industry

Classification System by Industry No. 336413, as

reflected in the 1997 edition of such publication, and

is engaged in the manufacture of wing components for

large commercial aircraft and other aerospace

Oklahoma Statutes - Title 68. Revenue and Taxation Page 875

structures and components for commercial and

government aerospace products, and

c. that makes at least seventy-five percent (75%) of its

sales to out-of-state customers or buyers which shall

be determined in the same manner as provided for

purposes of determining eligibility for the incentive

payment pursuant to the Oklahoma Quality Jobs Program

Act;

2. “Qualified expenditures” means:

a. costs incurred by the qualified business

enterprise during the taxable year for the

acquisition of personal property used, or to

be used, in business operations within the

state, to the extent a depreciation deduction

is allowed or allowable for federal income

tax purposes with respect to such property

pursuant to Section 167, Section 168 or

Section 179 of the Internal Revenue Code of

1986, as amended, in the taxable year for

which the credit authorized by this section

is claimed, and

b. costs incurred during the taxable year to

refurbish, repair or maintain any existing

personal property located within the state

whether or not such costs are capitalized by

the taxpayer;

3. “Qualified wages” means gross compensation and benefits paid

by the taxpayer during the taxable year, including any employer-paid

health care benefits, to full-time or part-time employees of the

qualified business enterprise, if such employees are full-time

residents of this state as of the time the services for which such

qualified wages are received are performed; and

4. “Qualified training expenses” means those costs, whether or

not deductible as a business expense pursuant to the Internal

Revenue Code of 1986, as amended, incurred during the taxable year

to locate, interview, hire and train employees and prospective

employees of the qualified business enterprise who:

a. have not previously been employed as employees by the

qualified business enterprise, either full-time or

part-time, at any time within the five (5) prior

taxable years, and

b. are full-time residents of the state as of

the end of the taxable year for which the

credit authorized by this section is claimed.

B. For taxable years beginning after December 31, 2005, and

ending not later than December 31, 2008, there shall be allowed as a

credit against the tax imposed by Section 2355 of Title 68 of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 876

Oklahoma Statutes, subject to the limitations imposed by subsection

C of this section, an amount equal to fifteen percent (15%) of:

1. Qualified expenditures; or

2. Qualified wages; or

3. Qualified training expenses; or

4. The sum of any of the expenses identified in paragraphs 1

through 3 of this subsection, in any combination.

C. For purposes of computing the credit amount prescribed by

subsection B of this section, the expenses described by paragraphs

1, 2 and 3 of subsection B of this section may be added together or

combined in any order or considered independently, but the total

credit amount shall not exceed One Hundred Fifty Thousand Dollars

($150,000.00) each year for the fiscal year ending June 30, 2007,

the fiscal year ending June 30, 2008, and the fiscal year ending

June 30, 2009.

D. For purposes of the expenditures described by subsection B

of this section a qualified business enterprise may incur

expenditures beginning January 1, 2005, through December 31, 2008,

for purposes of computing the credit amount. The claim for such

credits earned for the fiscal year ending June 30, 2007, shall not

be filed earlier than July 1, 2006, and the claims for each

subsequent taxable year may be filed no earlier than July 1 of each

of the two (2) succeeding years.

E. For purposes of the limitation on the credit amount that may

be claimed by a qualified business enterprise, an extension of time

for filing of an income tax return shall not extend the time period

for purposes of claiming the credit authorized by this section.

F. If the amount of the credit allowable is in excess of the

tax liability, the amount of the credit not used shall be refunded

to the taxpayer subject to the total limit of One Hundred Fifty

Thousand Dollars ($150,000.00) each year for the fiscal year ending

June 30, 2007, the fiscal year ending June 30, 2008, and the fiscal

year ending June 30, 2009.

G. No credit for any fiscal year as otherwise authorized by

this section shall be based upon any qualified expenditure used to

compute a credit amount for any preceding taxable year.

H. The credit authorized by the provisions of this section

shall not be transferable.

I. The Tax Commission may prescribe forms for purposes of

claiming the credit authorized by this section and for verifying

eligibility for the credit.
Okla. Stat. tit. 68, § 68-255 — OK Code / Title 68 / Section 68-255
Contracting with debt collection agency to collect
Status: in_force

delinquent taxes.

A. In order to facilitate and expedite the collection of taxes

more than ninety (90) days overdue from any taxpayer, the Oklahoma

Tax Commission may enter into a contract with a debt collection

agency doing business in the State of Oklahoma or in any other state

for the collection of such delinquent taxes in addition to all other

taxes accrued or accruing, including penalties and interest thereon,

from the taxpayer. The contract shall only authorize the debt

collection agency to collect tax liabilities which are already

established and the Tax Commission shall not refer accounts to the

debt collection agency unless the Tax Commission has notified the

taxpayer, by first class mail, of the liability and has made

additional efforts to collect the debt. Provided, if a sales tax

permit holder fails to file two or more sales tax returns, as

required under Section 1365 of this title, or a taxpayer required to

remit withholding taxes fails to file two or more withholding tax

returns, as required under Section 2385.3 of this title, the Tax

Commission may refer the accounts to the debt collection agency

prior to the establishment of the tax liability, but only after the

Commission has notified the taxpayer as required under this

subsection.

B. If an account has been referred to a debt collection agency,

the Tax Commission shall review all payments posted by the

collection agency prior to commencing any further collection

activity against the taxpayer. Further, the collection agency shall

review all payments posted by the Tax Commission prior to commencing

any collection activity. The Tax Commission or the collection

agency shall, within ten (10) business days, provide the taxpayer

with a written confirmation of all payments received and any balance

Oklahoma Statutes - Title 68. Revenue and Taxation Page 131

due. In addition, the contract shall not authorize the debt

collection agency to conduct audits or examine the books and records

of a taxpayer in any manner. The Tax Commission may also enter into

a contract with a person doing business in the State of Oklahoma or

in any other state for the purpose of identifying and locating the

assets of such delinquent taxpayer. Such contracts authorized by

this section shall be subject to the provisions of the Oklahoma

Central Purchasing Act.

C. In addition to the authority provided in subsection A of

this section, the Tax Commission may enter into a contract for the

purpose of identifying nonresident businesses and individuals who

are required by law to file and pay Oklahoma state taxes and who are

presently unknown to the Tax Commission.

D. Prior to entering into such a contract with a debt

collection agency, the Tax Commission shall require that the debt

collection agency file a bond in the amount of One Hundred Thousand

Dollars ($100,000.00). The bond shall be a bond from a surety

company chartered or authorized to do business in this state, cash

bond, certificates of deposits, certificates of savings or U.S.

Treasury bonds, as the Tax Commission may deem necessary to

guarantee compliance with the terms of the contract.

E. Each contract entered into by the Tax Commission with a debt

collection agency, pursuant to the provisions of this section, shall

specify that fees for services rendered, reimbursements or other

remuneration shall be based on the total amount of delinquent taxes,

including accrued penalties and interest, which is actually

collected. No costs shall be reimbursed unless authorized in the

contract. Each contract entered into between the Tax Commission and

a debt collection agency shall provide for the payment of fees for

such services, reimbursements or other remuneration not in excess of

thirty-five percent (35%) of the total amount of delinquent taxes,

penalty and interest actually collected. The debt collection agency

contract fee shall be added to the amount of the delinquent taxes,

accrued penalties and interest collected from the taxpayer. The

total amount of the delinquent tax, accrued penalties and interest,

and the debt collection agency contract fee shall be owed and

collected from the taxpayer.

F. Each contract entered into by the Tax Commission with a

person for the purpose of identifying and locating assets of

delinquent taxpayers shall specify the amount of money to be paid

for the performance of such services. No costs shall be reimbursed

unless authorized in the contract.

G. All such funds collected by a debt collection agency,

including the fees for collection services as provided for in such

contract, shall be remitted to the Tax Commission within fifteen

(15) days from the date of collection from a taxpayer. The Tax

Commission shall pay from such remitted fees the amount of fees to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 132

which such debt collecting agency is entitled for services performed

pursuant to the provisions of such contract. All assets of such

delinquent taxpayers which are identified and located shall be

reported to the Tax Commission within fifteen (15) days from the

date of identification and location. Forms to be used for such

remittances and reports shall be prescribed by the Tax Commission.

H. A debt collection agency entering into a contract with the

Tax Commission or a person entering into a contract with the Tax

Commission for asset location purposes pursuant to this section

shall agree that it is receiving income from sources within this

state or doing business in this state for purposes of the Oklahoma

tax laws. Debt collection agency employees and/or their agents

shall not disclose confidential tax information except as authorized

by Section 205 of this title, subject to the penalties contained

therein.
Okla. Stat. tit. 68, § 68-1701 — OK Code / Title 68 / Section 68-1701
Definitions
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 696

As used in Sections 1701 through 1707 of this title:

1. "Contractor" includes all prime and general contractors,

subcontractors, independent contractors and persons engaged in

contract labor who through negotiations or competititve bidding

enter into contracts to furnish labor, materials or both and the

required equipment to perform the contract for a fixed price and who

in pursuit of independent business undertake a job in whole or in

part retaining substantial control of the method and manner of

accomplishing the desired result and means any person, firm, joint

venture, partnership, copartnership, association, corporation, or

other organization engaged in the business of the construction,

alteration, repairing, dismantling,or demolition of roads, bridges,

viaducts, sewers, water and gas mains, streets,disposal plants,

water filters, tanks, towers, airports, buildings, dams, levees,

canals, railways and rail facilities, oil and gas wells, water

wells, pipelines, refineries, industrial or processing plants,

chemical plants, power plants, electric or telephone or any other

type of energy or message transmission lines or equipment, or any

other type of construction excluding family farm operations. The

term contractor shall not include the state or any agency,

institution, or political subdivision of the state or any duly

constituted authority of a political subdivision;

2. "Resident contractor" means a contractor who maintains his

principal place of business in this state or a multi state employer

who maintains a permanent work force of three or more employees in

this state;

3. "Nonresident contractor" means a contractor who maintains

his principal place of business outside this state or a multi state

employer who does not maintain a permanent work force of three or

more employees in this state.
Okla. Stat. tit. 68, § 68-2368.14 — OK Code / Title 68 / Section 68-2368.14
Tax refund donation to Oklahoma National Guard Relief
Status: in_force

Program.

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

which begin after December 31, 2004, and each state corporate tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1045

return form for tax years beginning after December 31, 2004, shall

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

benefit of providing financial relief to qualified members of the

Oklahoma National Guard, as follows:

Support of the Oklahoma National Guard Relief 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 National Guard Relief Program created in subsection C

of this section.

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

fund for the Military Department of the State of Oklahoma to be

designated the "Income Tax Checkoff Revolving Fund for the Support

of the Oklahoma National Guard Relief 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 Military Department for the purpose of funding qualified

National Guard members to assist with approved expenses. Such

monies shall be apportioned as and in a manner specified by the

Military Department. 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.

E. Pursuant to Section 2368.18 of this title, the income tax

checkoff contained in this section is hereby reauthorized effective

January 1, 2014.
Okla. Stat. tit. 68, § 68-2396 — OK Code / Title 68 / Section 68-2396
Approved projects - Agreement terms and provisions
Status: in_force

A. Upon granting final approval, the Executive Director of the

Oklahoma Department of Commerce may enter into an agreement with an

approved company with respect to its tourism attraction project.

The terms and provisions of each agreement shall include, but shall

not be limited to:

1. The amount of approved costs, which shall be determined by

negotiations between the Executive Director and the approved

company;

2. A date certain by which the approved company shall have

completed the tourism attraction project or an individual component

or phase of the project if the tourism attraction project is an

Entertainment District. Within three (3) months of the completion

date of the whole or an individual component or phase of the

project, the approved company shall document its actual costs of the

project through a certification of the costs by an independent

certified public accountant acceptable to the Executive Director;

and

3. The following provisions:

a. the term of the agreement may be up to ten (10) years

from the later of:

(1) the date of the final approval of the tourism

attraction project, or

(2) the completion date specified in the agreement,

if the completion date is within three (3) years

of the date of the final approval of the tourism

attraction project. However, the term of the

agreement may be extended for up to two (2)

additional years by the Executive Director, with

the advice and consent of the Oklahoma Tax

Commission, if the Executive Director determines

that the failure to complete the tourism

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1100

attraction project within three (3) years

resulted from:

(a) unanticipated and unavoidable delay in the

construction of the tourism attraction

project,

(b) an original completion date for the tourism

attraction project, as originally planned,

which will be more than three (3) years from

the date construction began, or

(c) a change in business structure resulting

from a merger or acquisition,

b. in any tax year during which an agreement is in

effect, if the amount of sales tax to be remitted by

the approved company or an Entertainment District

Tenant Party, if applicable, exceeds the sales tax

credit available to the approved company or

Entertainment District Tenant Party, if applicable,

then the approved company or Entertainment District

Tenant Party, if applicable, shall pay the excess to

this state as sales tax,

c. within forty-five (45) days after the end of each

calendar year the approved company shall supply the

Executive Director with such reports and

certifications as the Executive Director may request

demonstrating to the satisfaction of the Executive

Director that the approved company is in compliance

with the provisions of the Oklahoma Tourism

Development Act, and

d. the approved company or an Entertainment District

Tenant Party, if applicable, shall not receive an

inducement with respect to any calendar year if:

(1) with respect to any tourism attraction project

that is not an Entertainment District in any

calendar year following the fourth year of the

agreement, the tourism attraction project fails

to attract at least fifteen percent (15%) of its

visitors from among persons who are not residents

of this state, or

(2) in any calendar year following the first year of

the project or the tourism attraction project is

not operating and open to the public on a regular

and consistent basis, which for a tourism

attraction project that is an Entertainment

District shall mean that a substantial portion of

the Entertainment District is not operating and

open to the public on a regular and consistent

basis.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1101

B. The agreement shall not be transferable or assignable by the

approved company without the written consent of the Executive

Director but, with respect to a tourism attraction project that is

an Entertainment District, the approved company can elect to pass-

through all or a portion of the sales tax credit to one or more

Entertainment District Tenant Parties in accordance with Section

2397 of this title.

C. If the approved company utilizes or receives inducements

which are subsequently disallowed then the approved company will be

liable for the payment to the Tax Commission of an amount equal to

(i) all taxes resulting from the disallowance of the inducements

plus applicable penalties and interest, whether owed by the approved

company or an Entertainment District Tenant Party to which the

credits have been passed-through in accordance with Section 2397 of

this title, and/or (ii) all incentive payments previously received

by the approved company, plus applicable penalties and interest.

Only the approved company originally allowed a sales tax credit

shall be held liable to make such payments and not any Entertainment

District Tenant Party to whom the credit has been passed-through in

accordance with Section 2397 of this title.

D. The Executive Director shall provide a copy of each

agreement entered into with an approved company to the Tax

Commission.

E. For a tourism attraction project that is an Entertainment

District and anticipated to have multiple components or phases, the

Executive Director may enter into more than one agreement with

different approved companies for the different components or phases

of the Entertainment District and such agreements may be entered

into at different times as though the different components or phases

of the Entertainment District are their own separate project. In

such case, the Executive Director shall not be required to obtain a

separate report (referred to in subsection C of Section 2394 of this

title) for each individual component or phase of the Entertainment

District, but only one report for the entire Entertainment District.
Okla. Stat. tit. 68, § 68-4401 — OK Code / Title 68 / Section 68-4401
Short title
Status: in_force

Sections 5 through 10 of this act shall be known and may be

cited as the “Lake Murray Area Infrastructure Support Act”.
Okla. Stat. tit. 68, § 68-3012 — OK Code / Title 68 / Section 68-3012
Public hearings before excise boards
Status: in_force

The county excise board of each county shall at its first annual

meeting fix the time and place for public hearings before such board

at which meeting any taxpayer may appear and be heard for or against

any part of the statements of estimated needs for current expense

purposes for the current fiscal year as certified by each of the

municipalities.
Okla. Stat. tit. 68, § 68-4307 — OK Code / Title 68 / Section 68-4307
Maximum total payments
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1496

Notwithstanding any other provision of this act, total payments

resulting from the provisions of the Oklahoma Quality Events

Incentive Act to all host communities shall not exceed:

1. Two Million Dollars ($2,000,000.00) for the fiscal year

ending June 30, 2013;

2. Two Million Five Hundred Thousand Dollars ($2,500,000.00)

for the fiscal year ending June 30, 2014; and

3. Three Million Dollars ($3,000,000.00) for each of the fiscal

years ending June 30, 2015, through June 30, 2018.
Okla. Stat. tit. 68, § 68-2883 — OK Code / Title 68 / Section 68-2883
Appeal to Court of Tax Review of decision to correct
Status: in_force

Category 2 or Category 3 noncompliance in valuation procedure -

Notice of intent to appeal - Answer - Hearing - Appeal to Supreme

Court.

A. A county assessor may appeal the decision of the Oklahoma

Tax Commission to correct Category 2 noncompliance or a decision

ordering corrective action for Category 3 noncompliance as

authorized by Section 30 of this act by filing a notice of intent to

appeal with the Clerk of the Court of Tax Review within ten (10)

calendar days of the date the final decision is rendered.

B. After the filing of a notice of intent to appeal as provided

for in subsection A of this section the Oklahoma Tax Commission

shall have fifteen (15) days within which to file an answer. The

Court of Tax Review shall set a date of hearing within sixty (60)

days of the date of the answer date. The Court of Tax Review shall

be authorized and empowered to take evidence pertinent to said

appeal, and for that purpose, is authorized to compel the attendance

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

subpoena, and to confirm, correct or adjust the order of the

Oklahoma Tax Commission, as required by law.

C. At the time of hearing upon a complaint filed pursuant to

this section, the Oklahoma Tax Commission shall bear the burden of

proof of supporting its action which is the subject matter of the

appeal.

D. Either the county assessor or the Oklahoma Tax Commission

may appeal the decision of the Court of Tax Review by filing a

notice of intent to appeal with the Clerk of the Court of Tax Review

within ten (10) calendar days of the date the final decision is

rendered. Appeal shall be made to the Oklahoma Supreme Court which

shall affirm the decision of the Court of Tax Review if supported by

competent evidence.noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to
Okla. Stat. tit. 68, § 68-1354.18 — OK Code / Title 68 / Section 68-1354.18
Streamlined Sales and Use Tax Administration Act -
Status: in_force

Duties and authority of Tax Commission - Entry into Streamlined

Sales and Use Tax Agreement.

Subject to the provisions of Section 1354.20 of this title, the

Oklahoma Tax Commission is authorized and directed to enter into the

Streamlined Sales and Use Tax Agreement with one or more states to

simplify and modernize sales and use tax administration in order to

substantially reduce the burden of tax compliance for all sellers

and for all types of commerce. In furtherance of the Agreement, the

Tax Commission is authorized to act jointly with other states that

are members of the Agreement to establish standards for

certification of a certified service provider and certified

automated system and establish performance standards for multistate

sellers.

The Tax Commission is further authorized to take other actions

reasonably required to implement the provisions set forth in the

Streamlined Sales and Use Tax Administration Act, including, but not

limited to, the promulgation of rules and the joint procurement,

with other member states, of goods and services in furtherance of

the cooperative agreement.

The Tax Commission or the Tax Commission’s designee is

authorized to represent this state before the other states that are

signatories to the Agreement.
Okla. Stat. tit. 68, § 68-53004 — OK Code / Title 68 / Section 68-53004
Renumbered as § 2-11-404 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-500.2 — OK Code / Title 68 / Section 68-500.2
Legislative intent and purpose
Status: in_force

A. It is the intent of this act to amend, revise, incorporate

and recodify established revenue raising procedures applied to motor

fuels for the construction and maintenance of safe public highways

and bridges in this state. It is the intent of the Legislature that

the taxes imposed on motor fuel have always been and continue to be

declared and conclusively presumed to be a direct tax on the

ultimate or retail consumer. When the taxes are paid by any person

other than the ultimate or retail consumer, the payment shall be

considered as precollected and as an advance payment for the purpose

of convenience and facility to the consumer and shall thereafter be

added to the price of the motor fuel and recovered from the ultimate

or retail consumer, regardless of where or how the taxable fuel is

ultimately consumed.

B. In order to promote and protect the public safety, health

and welfare of this state, it is also the intent of this act to

establish a modern, efficient and effective motor fuel tax

collection and enforcement system adequate to substantially deter

motor fuel tax evasion emanating from sources within and outside

this state. In order to achieve the purpose and intent of this act,

the Legislature finds it necessary to increase conformity with

federal law concerning the imposition of tax on motor fuels and

increased reliance on highway enforcement systems. This act is

intended to conform the method in this state of imposing an excise

tax on motor fuel with the method imposed in the Internal Revenue

Code and the regulations issued pursuant thereto.

C. It is also the intent of the Legislature that the

recodification of the tax levied by this act shall not be considered

and construed to be a new tax or change in the motor fuel tax, but a

clarification of the motor fuel tax as it existed prior to the

effective date of this act. The purpose of this recodification is a

result of the interpretation of the motor fuel tax code of this

state by the federal courts, specifically the decision by the

Supreme Court of the United States in "Oklahoma Tax Commission v.

Chickasaw Nation", 115 S. Ct. 2214 (1995).
Okla. Stat. tit. 68, § 68-2368.28 — OK Code / Title 68 / Section 68-2368.28
Donation from tax refund - Indigent Veteran Burial
Status: in_force

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 Department of Veterans Affairs Indigent

Veteran Burial Program.

B. 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 Indigent Veteran Burial

Revolving Fund created in subsection C of this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1057

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

fund to be designated the "Indigent Veteran Burial Revolving Fund"

and administered by the Oklahoma Department of Veterans Affairs.

The fund shall be a continuing fund, not subject to fiscal year

limitations, and shall consist of all the monies received pursuant

to the provisions of subsection A of this section and any donations

received from any individuals or organizations. All monies accruing

to the credit of the fund are appropriated and may be budgeted and

expended by the Oklahoma Department of Veterans Affairs to provide

reimbursement to a cemetery or funeral home for costs incurred

burying an indigent veteran; provided, the maximum reimbursement

shall not exceed Five Hundred Dollars ($500.00) per veteran and

total reimbursements made in calendar year 2017 shall be limited to

Twenty Thousand Dollars ($20,000.00). 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 Title 68 of the Oklahoma Statutes. 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, § 68-5302 — OK Code / Title 68 / Section 68-5302
Affixing of stamp prior to sale and registration - Amount
Status: in_force

of stamp.

A. The in-lieu tax imposed in Section 5301 of this title shall

be evidenced by a tax stamp affixed by said dealer to the

Manufacturer's Certificate or Statement of Origin covering each new

automobile, truck, travel trailer, manufactured home, recreational

vehicle, motorcycle, vessel, watercraft, motorboat, or other boats

and motor before the dealer executes the assignment on such

Certificate of Origin transferring the ownership of such vehicle to

the purchaser. The tax stamp shall be in the amount of Three

Dollars and fifty cents ($3.50).

B. It shall be unlawful for a licensed new vehicle,

manufactured home, recreational vehicle, or motorboat and vessel

dealer to sell or assign a Certificate of Origin to any new

automobile, truck, travel trailer, manufactured home, recreational

vehicle, motorcycle, vessel, watercraft, motorboat, or other boat or

motor sold by the manufacturer of such vehicle to such dealer for

delivery and registration in Oklahoma without his having first

obtained and affixed to such Certificate of Origin a proper tax

stamp as required by the provisions of this section, except to

assign such Certificate of Origin to another authorized licensed

dealer franchised to sell such new items of the same manufacturer.

C. No new automobile, manufactured home, recreational vehicle,

truck, travel trailer, motorcycle, vessel, watercraft, motorboat, or

other boat or motor shall be registered and licensed by Service

Oklahoma or one of its licensed operators unless the Manufacturer's

Certificate or Statement of Origin covering such new vehicle,

manufactured home, recreational vehicle, vessel, watercraft,

motorboat, or other boat and motor shall have the tax stamp provided

for in this section affixed on such Manufacturer's Certificate or

Statement of Origin.
Okla. Stat. tit. 68, § 68-2498 — OK Code / Title 68 / Section 68-2498
Renumbered as § 3018 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, § 68-450.1 — OK Code / Title 68 / Section 68-450.1
Definitions
Status: in_force

As used in Sections 1 through 9 of this act:

1. "Controlled dangerous substance" means a drug, substance, or

immediate precursor specified in Schedules I through V of the

Uniform Controlled Dangerous Substances Act which is held,

possessed, transported, transferred, sold or offered to be sold in

violation of the laws of this state;

2. "Dealer" means a person who in violation of the Uniform

Controlled Dangerous Substances Act manufactures, distributes,

produces, ships, transports, or imports into Oklahoma or in any

manner acquires or possesses more than forty-two and one-half (42

1/2) grams of marihuana, or seven or more grams of any controlled

dangerous substance other than marihuana, or ten or more dosage

units of any controlled dangerous substance other than marihuana

which is not sold by weight. A quantity of a controlled dangerous

substance is measured by the weight of the substance whether pure,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 249

impure or dilute, or by dosage units when the controlled dangerous

substance is not sold by weight, in the possession of the dealer. A

quantity of a controlled dangerous substance is dilute if it

consists of a detectable quantity of pure controlled dangerous

substance and any excipients or fillers; and

3. "Commission" means the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2807.12 — OK Code / Title 68 / Section 68-2807.12
Recovery fee — Annual report to Tax Commission
Status: in_force

Annually, on or before February 15, each rental business that

collects the equipment rental recovery fee shall be required to

electronically submit to the Oklahoma Tax Commission a consolidated

report showing the aggregated personal property taxes paid in the

state during the previous calendar year and the aggregated recovery

collections in the state during the previous calendar year. If the

aggregated recovery collections in the state exceed the aggregated

taxes paid in the state, the aggregate excess shall be paid to the

county treasurers. The amount of excess paid to each county

treasurer shall be a pro rata distribution based on the amount of

personal property tax paid by the business to each county in the

previous calendar year in relation to the total personal property

tax paid in this state in the previous calendar year. No excess

collections shall be retained by the business.
Okla. Stat. tit. 68, § 68-3645.2 — OK Code / Title 68 / Section 68-3645.2
Legislative findings
Status: in_force

The Legislature hereby finds that it is beneficial to the state

and its citizens to provide large-scale enhanced economic

development incentives to certain establishments, including, but not

limited to, those associated with an industry that creates a

substantial number of jobs, as such economic activity results in a

greater benefit to the state.
Okla. Stat. tit. 68, § 68-2807.10 — OK Code / Title 68 / Section 68-2807.10
Definitions
Status: in_force

As used in this act:

1. “Heavy equipment property” includes all rental property

owned or held by a rental business classified under Industry No.

532412 or 532310 of the 2017 North American Industry Classification

System;

2. “Primarily” means more than fifty-one percent (51%) of the

annual revenue of the business is derived from the rental of

personal property; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1135

3. “Rental charge” means the charge of the rental and does not

include any other costs such as pickup and delivery, fuel, or a

damage waiver.
Okla. Stat. tit. 68, § 68-3638v1 — OK Code / Title 68 / Section 68-3638v1
Credits logo
Status: in_force

All production projects for which any incentive is paid pursuant

to the provisions of this act shall contain a logo, as approved by

the Oklahoma Department of Commerce, to be displayed in the credits

of the finished production for a period of at least five (5) seconds

or, if the production does not contain credits, the Oklahoma

Department of Commerce shall obtain a commitment by the production

company to provide equivalent value as determined by the Oklahoma

Department of Commerce.
Okla. Stat. tit. 68, § 68-1701.1 — OK Code / Title 68 / Section 68-1701.1
Employer identification numbers - Responsibility of
Status: in_force

contractors - Violations and liability - Exemptions.

A. All contractors as defined in Section 1701 of this title

shall have and be able to prove current employer identification

numbers issued to them by the Oklahoma Tax Commission, the Oklahoma

Employment Security Commission, the Internal Revenue Service, and

the Social Security Administration, and a workers' compensation

policy in compliance with the provisions of Title 85 of the Oklahoma

Statutes. A bona fide association representing construction related

entities may, through such insurance carriers and products approved

by the Commissioner, offer benefits plans and insurance coverage to

a particular trade, business, profession or industry or their

subsidiaries as authorized by Title 85 of the Oklahoma Statutes.

Any workers' compensation policy for a nonresident contractor shall

show "Oklahoma" or "All States" for Other States Insurance on

Oklahoma Statutes - Title 68. Revenue and Taxation Page 697

Section 3C of the policy. Each contractor shall be responsible for

maintaining his or her own payroll reports and records including

reports and records required by the Oklahoma Tax Commission, the

Oklahoma Employment Security Commission, the Internal Revenue

Service, and the Social Security Administration. No contractor

shall be required to keep payroll records or make any other report

for any other contractor.

B. Owners, lessees, or renters awarding a contract shall not be

required to ascertain if a contractor has complied with the

provisions of subsection A of this section or be responsible for a

contractor's reports, records, or be liable for any penalty

resulting from the contract.

C. Any contractor who violates or does not comply with the

provisions of subsection A of this section shall be liable for any

unpaid taxes and wages resulting from the contract in addition to

the penalties provided in Section 1707 of this title. The failure

of a contractor to comply with the provisions of subsection A of

this section shall neither present any liability or responsibility

for any unpaid taxes, wages, or penalties resulting from the

contract upon any other contractor nor shall any future contracts of

the contractor be impaired because of a failure to comply with the

provisions of subsection A of this section on a prior contract.

D. Subsection A of this section shall not apply if a contract

for an entire project requires the services of less than three

employees. A resident contractor shall not be required to comply

with the provisions of subsection A of this section in the

construction of a single family dwelling when the total cost of the

project is less than the average sales price of a single family

dwelling in this state as set each year by the National Association

of Home Builders. This subsection shall not be construed to exempt

any person of any tax liabilities or other requirements provided for

by law.
Okla. Stat. tit. 68, § 68-2915 — OK Code / Title 68 / Section 68-2915
Duty to pay taxes - Statement of taxes due
Status: in_force

A. It shall be the duty of every person subject to taxation

under the Ad Valorem Tax Code, Section 2801 et seq. of this title,

to attend the treasurer's office and pay taxes, and if any person

neglects to attend and pay taxes until after they have become

delinquent, the treasurer shall collect the same in the manner

provided by law. If any person owing taxes, removes from one county

to another in this state, the county treasurer shall forward the tax

claim to the treasurer of the county to which the person has

removed, and the taxes shall be collected by the county treasurer of

the latter place as other taxes and returned to the proper county,

less legal charges. The county treasurer may visit, in person or by

deputy, places other than the county seat for the purpose of

receiving taxes. Nothing herein shall be so construed as to prevent

an agent of any person subject to taxation from paying the taxes.

B. The county treasurer of each county shall, within thirty

(30) days after the tax rolls have been completed and delivered to

the office of the county treasurer by the county assessor, mail to

each taxpayer at the taxpayer's last-known address a statement

showing separately the amount of all ad valorem taxes assessed

against the taxpayer's real and personal property for the current

year and all delinquent taxes remaining unpaid thereon for previous

years. At the county treasurer’s option, in lieu of regular

mailing, the treasurer may instead send the tax statement to the

taxpayer by electronic mail provided the taxpayer has submitted a

written request to receive such statements by electronic mail

instead of by regular mail. It is expressly provided, however, that

failure of any taxpayer to receive such statement, or failure of the

treasurer to so mail the same, shall not in any way extend the date

by which such taxes shall be due and payable nor relieve the

taxpayer of the duty and responsibility of paying same as provided

by law.

C. The statement required by this section shall contain an

explanation of how the ad valorem tax bill is calculated using

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1277

language so that a person of common understanding would know what is

intended. The statement shall also contain an explanation of the

manner in which ad valorem taxes are apportioned between the county,

school district or other jurisdiction levying ad valorem taxes and

shall identify the apportionment of the taxes for the current year

on the subject property. The State Auditor and Inspector shall

promulgate rules necessary to implement the provisions of this

subsection.

D. It shall be the mandatory duty of the county treasurer to

request an appropriation for necessary postage and expense to defray

the cost of furnishing taxpayers the statement herein provided and

it shall be the mandatory duty of the board of county commissioners

and the county excise board to make such appropriation.
Okla. Stat. tit. 68, § 68-3146 — OK Code / Title 68 / Section 68-3146
Restrictions and covenants to which law applicable
Status: in_force

Section 3145 of this title shall apply only to the usual

restrictions and covenants limiting the use of property, the type,

character and location of buildings, and covenants against nuisances

and what the former parties deemed to be undesirable conditions, in,

upon, and about the property, and other similar restrictions and

covenants.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1350
Okla. Stat. tit. 68, § 68-256 — OK Code / Title 68 / Section 68-256
Taxpayer assistance program
Status: in_force

A. The Tax Commission shall establish a taxpayer assistance

program to provide information and problem-solving expertise to the

general public regarding the tax laws of this state. Said program

shall include, but not be limited to, the following:

1. The installation of toll-free telephone lines within the

Commission in order to provide information and problem-solving

assistance to the general public. Such telephone lines shall

provide access to Tax Commission employees who are specially trained

and equipped to provide such assistance;

2. The preparation and distribution of publications providing

information to the taxpayer regarding the tax laws of this state.

Such publications shall be made available statewide; and

3. The presentation of taxpayer education programs by specially

trained Tax Commission employees throughout the state to inform the

general public regarding the state tax laws and to provide problem-

solving assistance to taxpayers.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 134

B. The Tax Commission is authorized to expend necessary

available funds, including contracting with third parties, to

publicly advertise the programs and assistance available for the

filing of returns and the payment of taxes and education of the tax

laws of this state. Such advertising may include advertising that

focuses on social networking services.
Okla. Stat. tit. 68, § 68-500.4 — OK Code / Title 68 / Section 68-500.4
Levy of tax
Status: in_force

A. A tax is imposed on all gasoline, compressed natural gas,

liquefied natural gas and all diesel fuel used or consumed in this

state as follows:

1. Gasoline, sixteen cents ($0.16) per gallon;

2. Diesel fuel, thirteen cents ($0.13) per gallon;

3. Compressed natural gas, five cents ($0.05) per gasoline

gallons equivalent (gge) until the credit authorized pursuant to the

provisions of paragraph 1 of subsection A of Section 2357.22 of this

title expires. Upon the expiration of the credit authorized

pursuant to the provisions of paragraph 1 of subsection A of Section

2357.22 of this title, the rate of tax imposed upon compressed

natural gas shall be equal to the tax rate imposed on diesel fuel

using gasoline gallons equivalent (gge); and

4. Liquefied natural gas, five cents ($0.05) per diesel gallon

equivalent (dge) until the credit authorized pursuant to the

provisions of paragraph 1 of subsection A of Section 2357.22 of this

title expires. Upon the expiration of the credit authorized

pursuant to the provisions of paragraph 1 of subsection A of Section

2357.22 of this title, the rate of tax imposed upon liquefied

natural gas shall be equal to the tax rate imposed on diesel fuel

using diesel gallon equivalent (dge), which shall be equal to six

and six one-hundredths (6.06) pounds of liquefied natural gas.

B. A tax is imposed on all gasoline, diesel fuel and kerosene

used or consumed in this state for use as fuel to generate power in

aircraft engines or for training, testing or research on aircraft

engines in the amount of eight one-hundredths of one cent ($0.0008)

per gallon. All gasoline, diesel fuel and kerosene sold for use

under this subsection shall not be subject to the excise tax levied

in subsection A of this section.

C. Notwithstanding any exemption provided in Section 500.1 et

seq. of this title, all gasoline used or consumed in this state for

use as fuel for farm tractors or stationary engines and used

exclusively for agricultural purposes shall be subject to a tax in

the amount of two and eight one-hundredths cents ($0.0208) per

gallon. All gasoline sold for use pursuant to this subsection shall

not be subject to the excise tax levied in subsection A of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 263

section. The term "farm tractor", as used herein, shall include all

tractor-type, motorized farm implements and equipment but shall not

include motor vehicles of the truck-type, pickup truck-type,

automobiles and other motor vehicles required to be registered and

licensed each year under the Oklahoma Vehicle License and

Registration Act.

D. It is the intent of this section to amend, revise,

incorporate and recodify the tax imposed on motor fuel and that the

tax shall be conclusively presumed to be a direct tax and shall be a

direct tax on the retail or ultimate consumer precollected for the

purpose of convenience and facility to the consumer. The levy and

assessment on other persons as specified in this act shall be as

agents of the state for the precollection of the tax. The

provisions of this section shall in no way affect the method of

collecting the tax as provided in this act. The tax imposed by this

section shall be collected and paid at those times, in the manner,

and by those persons specified in this act.
Okla. Stat. tit. 68, § 68-24314 — OK Code / Title 68 / Section 68-24314
Renumbered as § 3109 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, § 68-312.1 — OK Code / Title 68 / Section 68-312.1
Procedures for maintaining records and filing reports -
Status: in_force

Required information.

A. The Oklahoma Tax Commission, if in its discretion it deems

practical and reasonable, may establish procedures for maintaining

records and filing reports containing the information required by

this section. The exercise by the Tax Commission of the authority

granted in this subsection shall be by adoption of rules necessary

to establish procedures that increase compliance with the

requirements of this article.

B. Every wholesaler receiving cigarettes shall submit periodic

reports containing the information required by this subsection. In

each case, the information required shall be itemized so as to

disclose clearly the brand style of the product. The reports shall

be provided separately with respect to each of the facilities

operated by the wholesaler and shall include:

1. The quantity of cigarette packages that were distributed or

shipped to another wholesaler or to a retailer within the borders of

Oklahoma during the reporting period and the name and address of

each person to whom those products were ultimately distributed or

shipped;

2. The quantity of cigarette packages that were distributed or

shipped to another facility of the same wholesaler within the

borders of Oklahoma during the reporting period; and

3. The quantity of cigarette packages that were distributed or

shipped within the borders of Oklahoma to Indian tribal entities or

licensees of Indian tribal entities or instrumentalities of the

federal government during the reporting period and the name and

address of each person to whom those products were distributed or

shipped.

C. Manufacturers shall submit periodic reports containing the

information required by this subsection. In each case, the

information required shall be itemized so as to disclose clearly the

brand style of the product. The reports shall be provided

separately with respect to each of the facilities operated by the

manufacturer and shall include:

1. The quantity of cigarette packages that were distributed or

shipped to another manufacturer or to a wholesaler within the

borders of Oklahoma during the reporting period and the name and

address of each person to whom those products were distributed or

shipped;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 172

2. The quantity of cigarette packages that were distributed or

shipped to another facility of the same manufacturer within the

borders of Oklahoma during the reporting period; and

3. The quantity of cigarette packages that were distributed or

shipped within the borders of Oklahoma to instrumentalities of the

federal government during the reporting period and the name and

address of each person to whom those products were distributed or

shipped.

D. The Tax Commission shall establish the reporting period,

which shall be no longer than three (3) calendar months and no

shorter than one (1) calendar month. Reports shall be submitted

electronically as prescribed by the Tax Commission.

E. Each wholesaler shall maintain copies of invoices or

equivalent documentation for each of its facilities for every

transaction in which the wholesaler is the seller, purchaser,

consignor, consignee, or recipient of cigarettes. The invoices or

documentation shall show the name, address, phone number and

wholesale license number of the consignor, seller, purchaser, or

consignee, and the quantity by brand style of the cigarettes

involved in the transaction.

F. Each retailer shall maintain copies of invoices or

equivalent documentation for every transaction in which the retailer

receives or purchases cigarettes at each of its facilities. The

invoices or documentation shall show the name and address of the

wholesaler from whom, or the address of another facility of the same

retailer from which, the cigarettes were received, the quantity of

each brand style received in such transaction and the retail

cigarette license number or sales tax license number.

G. Each manufacturer shall maintain copies of invoices or

equivalent documentation for each of its facilities for every

transaction in which the manufacturer is the seller, purchaser,

consignor, consignee, or recipient of cigarettes. The invoices or

documentation shall show the name and address of the consignor,

seller, purchaser, or consignee, and the quantity by brand style of

the cigarettes involved in the transaction.

H. Records required under subsections E through G of this

section shall be preserved on the premises described in the license

in such a manner as to ensure permanency and accessibility for

inspection at reasonable hours by authorized personnel of the

Oklahoma Tax Commission. With the permission of the Tax Commission,

manufacturers, wholesalers, and retailers may retain records off

premises, but shall transmit duplicates of the invoices or the

equivalent documentation to each place of business within twenty-

four (24) hours upon the request of the Tax Commission.

I. The records required by subsections E through G of this

section shall be retained for a period of three (3) years from the

date of the transaction.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 173

J. The Tax Commission, upon request, shall have access to

reports and records required under this act. The Tax Commission at

its sole discretion may share the records and reports required by

such sections with law enforcement officials of the federal

government, the State of Oklahoma, other states, or international

authorities and shall upon request share the records and reports

with state and local law enforcement officials; provided, in the

event a request is made to share records and reports pertaining to

any Indian tribal entity or licensees of Indian tribal entities, the

appropriate tribal Attorney General’s office shall be notified prior

to the disclosure of such records.
Okla. Stat. tit. 68, § 68-205.5 — OK Code / Title 68 / Section 68-205.5
Posting of delinquent taxes list on Internet - Notice -
Status: in_force

Removal - Liability limitation.

A. The Oklahoma Tax Commission shall prepare and maintain a

list of all persons who owe delinquent taxes, including interest,

penalties, fees, and costs, in excess of Twenty-five Thousand

Dollars ($25,000.00), which are unpaid for more than ninety (90)

days after all appeal rights have expired and for which a tax

warrant has been filed. The Tax Commission shall cause the list to

be posted on the Internet. After providing notice as described in

subsection B of this section, the Internet site shall list the name,

address, type of tax due, and amount of tax due, including interest,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 71

penalties, fees, and costs for each person who has one of the

delinquent taxpayer accounts, and the Internet site shall contain a

special page for those persons who have the one hundred (100)

largest delinquent taxpayer accounts. Except as otherwise provided

in this subsection, the Tax Commission shall update the Internet

site on a quarterly basis. The Tax Commission shall not post on the

Internet the name or related information of any person who has

entered into a pay plan agreement with the Tax Commission and is in

compliance with that agreement, or the name or related information

of any person who is protected by a stay that is in effect under the

Federal Bankruptcy Code. The Internet posting shall be updated each

business day to comply with these prohibitions.

B. At least ninety (90) days before the disclosure of the name

of a delinquent taxpayer prescribed in subsection A of this section,

the Tax Commission shall mail a written notice to the delinquent

taxpayer at the taxpayer’s last known address informing the taxpayer

that the failure to cure the tax delinquency could result in the

taxpayer's name being included in a list of delinquent taxpayers

that is published on the Internet on the website maintained pursuant

to this section. If the delinquent tax has not been paid ninety

(90) days after the notice was mailed, and the taxpayer has not,

since the mailing of the notice, either entered into a written

agreement with the Tax Commission for payment of the delinquency or

corrected a default in an existing agreement to the satisfaction of

the Tax Commission, the Tax Commission may disclose the taxpayer

information in the list of delinquent taxpayers.

C. The name of a taxpayer shall be removed within fifteen (15)

days after the payment in full of the debt or entering into a pay

plan agreement with the Tax Commission.

D. Any disclosure made by the Tax Commission or its employees,

in a good faith effort to comply with the provisions of this

section, shall not be considered a violation of Section 205 of Title

68 of the Oklahoma Statute or any other statute prohibiting

disclosure of taxpayer information and no liability whatsoever,

civil or criminal, shall attach to any member of the Tax Commission

or any employee thereof for any error or omission in the disclosure

of such information.
Okla. Stat. tit. 68, § 68-1640 — OK Code / Title 68 / Section 68-1640
Licensure program
Status: in_force

A. The State Fire Marshal shall establish a program for

licensure of outdoor display operators. To receive licensure, an

individual shall apply for licensure to the State Fire Marshal on a

form to be prescribed by the State Fire Marshal, shall be at least

twenty-one (21) years of age and shall not have been convicted of or

pled guilty or nolo contendere to any state or federal felony, and

shall show that the applicant has worked under complete supervision

on at least three displays in the three (3) years immediately

preceding the application. In addition, an applicant shall meet the

following requirements:

1. Complete eight (8) hours of classroom and hands-on training;

2. Take and pass a written examination approved by and

conducted under the auspices of the State Fire Marshal that tests

outdoor operator knowledge; and

3. Pay a license fee not to exceed Seventy-five Dollars

($75.00), to be deposited in the State Fire Marshal Revolving Fund.

B. The State Fire Marshal shall establish the scope and type of

curriculum and examinations required by subsection A of this

section, and may require applicants to take a test created by a

nationally recognized pyrotechnic association. The State Fire

Marshal may administer the examination or may enter into an

agreement with a testing service or organization. The tests may be

administered at a specific location or time. The State Fire Marshal

may set by rule and collect a reasonable fee calculated to cover the

costs of classroom instruction and administering the test. Written

tests may be supplemented by practical tests or demonstrations

deemed necessary to determine the skill and ability of the

applicant. The content, type, frequency, and location of the

training and testing shall be designated by the State Fire Marshal.

C. An operator license or renewal expires three (3) years after

the date of the approval or reissuance. To renew the license, an

individual shall show to the satisfaction of the State Fire Marshal

that the individual has attended at least six (6) hours of

continuing education training to meet the approval of the State Fire

Marshal in the areas of licensing desired during the three-year

period and pay the applicable fee.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 695
Okla. Stat. tit. 68, § 68-2892 — OK Code / Title 68 / Section 68-2892
Homestead exemption - Application
Status: in_force

A. To receive a homestead exemption, a taxpayer shall be

required to file an application with the county assessor. Such

application may be filed at any time. However, the county assessor

shall, if such applicant otherwise qualifies, grant a homestead

exemption for a tax year only if the application is filed on or

before March 15 of such year or within thirty (30) days from and

after receipt by the taxpayer of notice of valuation increase,

whichever is later. Except as provided in this subsection, if an

application for a homestead exemption is filed after March 15 or

within thirty (30) days after receipt by the taxpayer of notice of

valuation increase, whichever is later, the county assessor shall,

if such applicant otherwise qualifies, grant the homestead exemption

beginning with the following tax year.

B. For any owner of real property who is eligible to claim the

income tax credit pursuant to Section 2357.29A of this title with

respect to a tornado or for any owner of real property whose primary

residence was damaged or destroyed in a tornado and who purchased or

built a new primary residence at a location within this state other

than the location of the damaged or destroyed residence, the

application for a homestead exemption may be filed after March 15

and the homestead exemption shall be granted for such year. For a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1235

tornado occurring in calendar year 2013, the exemption may be filed

no later than June 1, 2014. For any subsequent tornado, the

exemption may be filed no later than June 1 of the year immediately

following the year during which the tornado occurred. For the

purposes of this section, "tornado" means a tornado which occurred

in calendar year 2013 or any subsequent tornado for which a

Presidential Major Disaster Declaration was issued.

C. Any taxpayer who has been granted a homestead exemption and

who continues to occupy such homestead property as a homestead,

shall not be required to reapply for such homestead exemption.

D. Once granted, the homestead exemption shall remain in full

force and effect for each succeeding year, so long as:

1. The record of actual property ownership is vested in the

taxpayer;

2. The instrument of ownership is on record in the county

clerk's office;

3. The owner-taxpayer is in all other respects entitled by law

to the homestead exemption; and

4. The taxpayer has no delinquent accounts appearing on the

personal property tax lien docket in the county treasurer's office.

On October 1 of each year, the county treasurer will provide a copy

of the personal property tax lien docket to the county assessor.

Based upon the personal property tax lien docket, the county

assessor shall act to cancel the homestead exemption of all property

owners having delinquent personal property taxes. Such cancellation

of the homestead exemption will become effective January 1 of the

following year and will remain in effect for at least one (1)

calendar year; however, such cancellation will not become effective

January 1 of the following year if the taxpayer pays such delinquent

personal property taxes prior to January 1. Cancellation of the

homestead exemption will require the county assessor to notify each

taxpayer no later than January 1 of the next calendar year whose

homestead is canceled and will require the taxpayer to refile an

application for homestead exemption by those dates so indicated in

this section and the payment of all delinquent personal property

taxes before the homestead can be reinstated.

E. Any purchaser or new owner of real property must file an

application for homestead exemption as herein provided.

F. The application for homestead exemption shall be filed with

the county assessor of the county in which the homestead is located.

A taxpayer applying for homestead exemption shall not be required to

appear before the county assessor in person to submit such

application.

G. The property owner shall sign and swear to the truthfulness

and correctness of the application's contents. If the property

owner is a minor or incompetent, the legal guardian shall sign and

swear to the contents of the application.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1236

H. The county assessor and duly appointed deputies are

authorized and empowered to administer the required oaths.

I. The taxpayer shall notify the county assessor following any

change in the use of property with homestead exemption thereon. The

notice of change in homestead exemption status of property shall be

in writing and may be filed with the county assessor at any time on

or before March 15 of the next following year after which such

change occurs. The filing of a deed or other instrument evidencing

a change of ownership or use shall constitute sufficient notice to

the county assessor.

J. Any single person of legal age, married couple and their

minor child or children, or the minor child or children of a

deceased person, whether residing together or separated, or

surviving spouse shall be allowed under this Code only one homestead

exemption in the State of Oklahoma.

K. Any property owner who fails to give notice of change to the

county assessor and permits the allowance of homestead exemption for

any succeeding year where such homestead exemption is unlawful and

improper shall owe the county treasurer:

1. An amount equal to twice the amount of the taxes lawfully

due but not paid by reason of such unlawful and improper allowance

of homestead exemption; and

2. The interest and penalty on such total sum as provided by

statutes on delinquent ad valorem taxes. There shall be a lien on

the property while such taxes are unpaid, but not for a period

longer than that provided by statute for other ad valorem tax liens.

L. Any person who has intentionally or knowingly permitted the

unlawful and improper allowance of homestead exemption shall forfeit

the right to a homestead exemption on any property in this state for

the two (2) succeeding years.
Okla. Stat. tit. 68, § 68-2385.32 — OK Code / Title 68 / Section 68-2385.32
Failure of individual independent contractors to
Status: in_force

provide verification of employment authorization - Withholding at

top marginal rate.

A. If an individual independent contractor, contracting for the

physical performance of services in this state, fails to provide to

the contracting entity documentation to verify the independent

contractor's employment authorization, pursuant to the prohibition

against the use of unauthorized alien labor through contract set

forth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall

be required to withhold state income tax at the top marginal income

tax rate as provided in Section 2355 of Title 68 of the Oklahoma

Statutes as applied to compensation paid to such individual for the

performance of such services within this state which exceeds the

minimum amount of compensation the contracting entity is required to

report as income on United States Internal Revenue Service Form

1099.

B. Any contracting entity who fails to comply with the

withholding requirements of this subsection shall be liable for the

taxes required to have been withheld unless such contracting entity

is exempt from federal withholding with respect to such individual

pursuant to a properly filed Internal Revenue Service Form 8233 or

its equivalent.

C. Nothing in this section is intended to create, or should be

construed as creating, an employer-employee relationship between a

contracting entity and an individual independent contractor.
Okla. Stat. tit. 68, § 68-2805 — OK Code / Title 68 / Section 68-2805
Fees or taxes to be levied in lieu of ad valorem tax
Status: in_force

The following fees or taxes levied by the provisions of the

Oklahoma Statutes shall be in lieu of ad valorem tax, whether in

lieu of real property tax, personal property tax, or both as

provided by law:

1. The registration fees and taxes imposed upon aircraft by

Section 251 et seq. of Title 3 of the Oklahoma Statutes;

2. Registration fees for motor vehicles as provided in Section

1103 of Title 47 of the Oklahoma Statutes, except as otherwise

specifically provided;

3. The fee imposed upon transfers of used vehicles in lieu of

the ad valorem tax upon inventories of used motor vehicles by

Section 1137.1 of Title 47 of the Oklahoma Statutes;

4. The registration and license fees imposed upon vessels and

motors pursuant to the Oklahoma Vessel and Motor Registration Act,

Section 4001 et seq. of Title 63 of the Oklahoma Statutes;

5. The taxes levied upon the gross production of substances

pursuant to Section 1001 of this title;

6. The taxes levied upon the gross production of substances

pursuant to Section 1020 of this title;

7. The tax imposed upon gross receipts pursuant to Section 1803

of this title;

8. The tax imposed upon certain textile products pursuant to

Section 2001 of this title;

9. The tax imposed upon certain freight cars pursuant to

Section 2202 of this title;

10. The tax imposed on certain parts of the inventories, both

new and used items, owned and/or possessed for sale by retailers of

farm tractors and other equipment pursuant to Sections 1 through 4

of this act;

11. The tax imposed upon inventories of new vehicles and

certain vessels pursuant to Section 5301 of this title; and

12. Such other fees or taxes as may be expressly provided by

law to be in lieu of ad valorem taxation.
Okla. Stat. tit. 68, § 68-1804 — OK Code / Title 68 / Section 68-1804
Definition of property
Status: in_force

For the purposes of this act "property" shall include any and

all property, tangible and intangible, real, personal, and/or mixed,

used or intended for use, in generation, transmission and

distribution of electric energy, and for the operation and

maintenance of such rural electric cooperatives, hereinabove

classified, for the taxable year 1943, and subsequent years.
Okla. Stat. tit. 68, § 68-2945 — OK Code / Title 68 / Section 68-2945
False or fraudulent lists or information - Failure or
Status: in_force

refusal to allow inspection or comply with subpoena.

A. If any person shall knowingly and willfully make or give

under oath or affirmation a false and fraudulent list of taxable

personal property, or a false and fraudulent list of any taxable

personal property under the control of the person or required to be

listed by the person, or shall knowingly and willfully make false

answer to any question which may be put under oath by any person,

board or commission authorized to examine persons under oath in

relation to the value or amount of any taxable personal property,

the person shall be deemed guilty of the felony of perjury, a Class

D1 felony offense, and upon conviction shall be punished by

imprisonment as provided for in subsections B through F of Section

20N of Title 21 of the Oklahoma Statutes.

B. If any taxpayer, or any official, employee, or agent of the

taxpayer, shall fail or refuse, upon proper request, to permit the

inspection of any property or the examination of any books, records

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1288

and papers by any person authorized by the Ad Valorem Tax Code to do

so, or shall fail or refuse to comply with any subpoena duces tecum

legally issued under authority of this Code, the taxpayer shall be

stopped from questioning or contesting the amount or validity of any

assessment placed upon the property of the taxpayer to the board of

equalization. Nothing in this section shall impair or impede the

right of the taxpayer to appeal any order of the board of

equalization to the district court or Court of Tax Review as

provided for in Section 2880.1 of this title.
Okla. Stat. tit. 68, § 68-2385.27 — OK Code / Title 68 / Section 68-2385.27
Payments - Due dates - Returns
Status: in_force

A. Any remitter required to deduct and withhold any amount

under Section 7 of this act shall pay to the Oklahoma Tax Commission

the amounts required to be deducted and withheld as follows:

1. For payments made to royalty interest owners during the

months of January, February and March, the withholding amounts shall

be due on or before April 30;

2. For payments made to royalty interest owners during the

months of April, May and June, the withholding amounts shall be due

on or before July 30;

3. For payments made to royalty interest owners during the

months of July, August and September, the withholding amounts shall

be due on or before October 30; and

4. For payments made to royalty interest owners during the

months of October, November and December, the withholding amounts

shall be due on or before January 30 of the succeeding calendar

year.

B. The remitter shall file a return with each payment to the

Tax Commission. The return, in a form prescribed by the Tax

Commission, shall show the amount of total royalty payments made

subject to withholding under Section 7 of this act and the amount of

the payment withheld.

C. Every remitter required under Section 7 of this act to

deduct and withhold an amount from payments made during a calendar

year shall furnish by January 31 of the succeeding year to the

person to whom such payment was made and to the Tax Commission a

written statement showing the name of the remitter, the name of the

recipient of the royalty payment, the recipient’s social security

number or federal identification number, the amount of royalty

payments made, the amounts withheld, and any such other information

as the Tax Commission may require.

D. If the Tax Commission, in any case, has justifiable reason

to believe that the collection of the amount provided for in Section

7 of this act is in jeopardy, the Tax Commission may require a

remitter to file a return and pay the withheld amounts at any time.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1087

E. All amounts received by the Tax Commission pursuant to the

provisions of Sections 6 through 9 of this act shall be deposited as

provided in Section 2385.16 of Title 68 of the Oklahoma Statutes.

Except as otherwise provided in Sections 6 through 9 of this act,

such amounts shall be treated as other amounts withheld under the

provisions of Section 2385.1 of Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-50016 — OK Code / Title 68 / Section 68-50016
Master capital improvement plan - Submission of project
Status: in_force

list to Legislature.

The Department of Tourism and Recreation shall develop,

periodically revise and maintain a comprehensive state master

capital improvement plan for state park and recreation facilities

under its jurisdiction, and shall prioritize projects within the

plan. Prior to the expenditure of funds in the Oklahoma Tourism

Capital Improvement Revolving Fund, the Department shall identify

and list the specific projects for which such funds will be used,

which shall be taken from the state master plan in the order of

priority. If the Department determines that an emergency exists

which could adversely affect the public peace, health and safety, it

may identify and list a project not taken from the state master plan

in the order of priority. In such instance, the Department shall

include a determination of the existence of such emergency and a

justification therefor.

The list of such projects shall be submitted to the President

Pro Tempore of the Oklahoma State Senate and the Speaker of the

Oklahoma House of Representatives. The Legislature may, within

thirty (30) legislative days after submission of the list, in a bill

or joint resolution approved by a vote of not fewer than two-thirds

(2/3) of the members in each house thereof, disapprove one or more

projects on the list and direct the Department to revise and

resubmit the list as provided herein.
Okla. Stat. tit. 68, § 68-1019 — OK Code / Title 68 / Section 68-1019
Definitions
Status: in_force

The following words, terms and phrases shall when used in

Sections 1017 through 1020, except where the context clearly

indicates a different meaning, have the following meaning:

(a) The word "Tax Commission" shall mean the Oklahoma Tax

Commission.

(b) The word "person" shall mean and include an individual, a

limited liability company, a corporation, a trust and any other

entity recognized as such under the laws of the State of Oklahoma.

(c) The word "ore" or "ores" shall mean and include alluvium

soil or earth or any sedimentary formation or rocks, or intrusive or

igneous dike, vein, or fissure, or any liquid substance or matter

which bears uranium, thorium, and any other fissionable material

together with vanadium, manganese, and nonfissionable materials

associated with fissionable materials or which bear tin, vanadium,

molybdenum, bismuth and any other metal or mineral, excepting coal

only, provided a tax is not levied in connection therewith under the

Gross Production Act referred to in Section 1001 hereof.

(d) The word "uranium" shall mean and include uranium, thorium,

and any other fissionable material together with vanadium,

manganese, and nonfissionable materials associated with fissionable

materials, also tin, vanadium, molybdenum, bismuth and any other

metal or mineral, excepting coal only, provided a tax is not levied

in connection therewith under Sections 1001 - 1016 of this Code.

(e) The words "gross value" mean the value of ore immediately

after being mined or produced, therefore, the amount received or the

amount that could or should have been received for ore if sold,

including any and all premiums, inducement payments, bonus payments,

or subsidies. In case ore is sold under circumstances where the

sales price does not represent the cash price thereof prevailing for

ore of like kinds, character or quality in the area from which the

ore is produced, the Tax Commission may require the tax to be paid

Oklahoma Statutes - Title 68. Revenue and Taxation Page 402

upon the basis of the prevailing price then being paid at the time

of production thereof in said area for ore of like kind, quality and

character.
Okla. Stat. tit. 68, § 68-24107 — OK Code / Title 68 / Section 68-24107
Renumbered as § 3027 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, § 68-500.18 — OK Code / Title 68 / Section 68-500.18
Payment of tax by licensed occasional importers and
Status: in_force

licensed bonded importers.

Except as otherwise provided in the Motor Fuel Tax Code, the tax

imposed by Sections 500.4 and 500.4B of this title on motor fuel

measured by gallons imported from another state shall be paid by

the:

1. Licensed occasional importer who has imported the nonexempt

motor fuel within three (3) business days of the earlier of the time

that the nonexempt motor fuel was entered into the state, or the

time that a valid import verification number required by subsection

F of Section 500.33 of this title was assigned by the Commission,

under such rules and procedures as the Commission may provide; or

2. Licensed bonded importer who has imported the nonexempt

motor fuel during a month on or before the twentieth day of the

following month unless such day falls upon a weekend or state or

banking holiday, in which case the liability would be due the next

succeeding business day.

However, if the supplier has made a blanket election to

precollect tax under Section 500.19 of this title, then the supplier

shall become jointly liable with the importer for the tax and shall

remit the tax to the Commission on behalf of the importer under the

same terms as a supplier payment under Section 500.20 of this title,

and no import verification number shall be required.
Okla. Stat. tit. 68, § 68-351 — OK Code / Title 68 / Section 68-351
Seizure and forfeiture of unstamped cigarettes - Authority
Status: in_force

of peace officers - Cooperation with Tax Commission.

A. All unstamped cigarettes sold or shipped to tribally owned

or licensed stores in this state by wholesalers, jobbers or

warehousemen not licensed by this state pursuant to the provisions

of Section 304 of Title 68 of the Oklahoma Statutes for the purpose

of selling or consuming unstamped cigarettes in this state in

violation of this act shall be subject to seizure of the shipments

and forfeiture of the inventory pursuant to the provisions of

Section 305 of Title 68 of the Oklahoma Statutes.

B. Any peace officer of this state, including but not limited

to officers of the Department of Public Safety or the Oklahoma State

Bureau of Investigation, any sheriff, any salaried deputy sheriff or

any municipal police officer is authorized to stop any vehicle upon

any road or highway of this state in order to inspect the bill of

lading or to take such action as may be necessary to determine if

unstamped cigarettes are being sold or shipped in violation of the

provisions of this section. Such officers shall also have the duty

to cooperate with the Oklahoma Tax Commission to enforce the

provisions of this act.
Okla. Stat. tit. 68, § 68-2355.1P-3 — OK Code / Title 68 / Section 68-2355.1P-3
Purpose - Apportionment
Status: in_force

A. It is hereby declared to be the purpose of the Pass-Through

Entity Tax Equity Act of 2019 to establish a revenue-neutral

mechanism to provide a more fair and simplified taxation of pass-

through entities and their members in this state while maintaining

revenue levels for support of general governmental functions of the

State of Oklahoma.

B. All monies collected pursuant to the provisions of

subsection A of Section 2358 of Title 68 of the Oklahoma Statutes

shall be apportioned in the same manner as provided in paragraph 1

of Section 2352 of Title 68 of the Oklahoma Statutes if the tax is

computed based upon a distribution made to one or more individuals,

trusts and estates and shall be apportioned in the same manner as

provided in paragraph 2 of Section 2352 of Title 68 of the Oklahoma

Statutes if the tax is computed based upon a distribution to a

corporation or to a pass-through entity as such term is defined in

Section 2 of this act.
Okla. Stat. tit. 68, § 68-2921 — OK Code / Title 68 / Section 68-2921
County treasurer records
Status: in_force

The county treasurer shall keep a record in the form prescribed

by the State Auditor and Inspector, and at the close of each day's

business shall enter up the duplicate of each tax receipt issued by

him during such day, showing the number of each receipt, date of

payment, equalized value, and total tax.
Okla. Stat. tit. 68, § 68-55001 — OK Code / Title 68 / Section 68-55001
Definitions – Implementation of federal law – Taxes to
Status: in_force

which act applies – Services deemed to be provided by home service

provider.

A. As used in this section:

1. “Charges for mobile telecommunications services” means any

charge for, or associated with, the provision of commercial mobile

radio service, as defined in Section 20.3 of Title 47 of the Code of

Federal Regulations as in effect on June 1, 1999, or any charge for,

or associated with, a service provided as an adjunct to a commercial

mobile radio service, that is billed to the customer by or for the

customer's home service provider regardless of whether individual

transmissions originate or terminate within the licensed service

area of the home service provider;

2. a. “Customer” means, in general:

(1) the person or entity that contracts with the home

service provider for mobile telecommunications

services, or

(2) if the end user of mobile telecommunications

services is not the contracting party, the end

user of the mobile telecommunications service,

but this division applies only for the purpose of

determining the place of primary use.

b. The term “customer” does not include:

(1) a reseller of mobile telecommunications service,

or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1554

(2) a serving carrier under an arrangement to serve

the customer outside the home service provider's

licensed service area;

3. “Designated database provider” means a corporation,

association, or other entity representing the state and political

subdivisions of the state that is:

a. responsible for providing an electronic database

prescribed in Section 3 of this act, and

b. approved by the Tax Commission;

4. “Enhanced zip code” means a United States postal zip code of

9 or more digits;

5. “Home service provider” means the facilities-based carrier

or reseller with which the customer contracts for the provision of

mobile telecommunications services;

6. “Licensed service area” means the geographic area in which

the home service provider is authorized by law or contract to

provide commercial mobile radio service to the customer;

7. “Mobile telecommunications service” means commercial mobile

radio service, as defined in Section 20.3 of Title 47 of the Code of

Federal Regulations as in effect on June 1, 1999;

8. “Place of primary use” means the street address

representative of where the customer's use of the mobile

telecommunications service primarily occurs, which must be:

a. the residential street address or the primary business

street address of the customer, and

b. within the licensed service area of the home service

provider;

9. “Prepaid telephone calling services” means the right to

purchase exclusively telecommunications services that must be paid

for in advance, that enables the origination of calls using an

access number, authorization code, or both, whether manually or

electronically dialed, if the remaining amount of units of service

that have been prepaid is known by the provider of the prepaid

service on a continuous basis;

10. “Reseller” means a provider who purchases

telecommunications services from another telecommunications service

provider and then resells, uses as a component part of, or

integrates the purchased services into a mobile telecommunications

service. The term “reseller” does not include a serving carrier

with which a home service provider arranges for the services to its

customers outside the home service provider's licensed service area;

and

11. “Serving carrier” means a facilities-based carrier

providing mobile telecommunications service to a customer outside a

home service provider's or reseller's licensed service area.

B. The Oklahoma Legislature finds that the United States

Congress has enacted the Mobile Telecommunications Sourcing Act for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1555

the purpose of establishing uniform nationwide sourcing rules for

state and local taxation of mobile telecommunications services. In

general, the rules provide that taxes on mobile telecommunications

services shall be paid to the jurisdiction where the customer’s

primary use of such services occurs, irrespective of where the

mobile telecommunications services originate, terminate, or pass

through. The Oklahoma Legislature desires to implement the federal

Mobile Telecommunications Sourcing Act in the state, and to make

state and local government officials aware of its provisions. The

Oklahoma Legislature recognizes that the federal act is intended to

provide sourcing rules in a manner that is revenue-neutral among the

states, and that the sourcing rules required by it are likely in

fact to be revenue-neutral at the state level. The Oklahoma

Legislature further finds that the federal requirements are within

the powers of the federal government.

C. 1. This act shall apply to the tax imposed by Section 1354

of Title 68 of the Oklahoma Statutes and any tax, charge, or fee

that may be levied by the state or a taxing jurisdiction within this

state as a fixed charge for each customer or measured by gross

amounts charged to customers for mobile telecommunications services,

regardless of whether such tax, charge, or fee is imposed on the

vendor or customer of the service and regardless of the terminology

used to describe the tax, charge, or fee.

2. This act does not apply to:

a. any tax, charge, or fee levied upon or measured by the

net income, capital stock, net worth, or property

value of the provider of mobile telecommunications

service,

b. any tax, charge, or fee that is applied to an

equitably apportioned amount that is not determined on

a transactional basis,

c. any tax, charge, or fee that represents compensation

for a mobile telecommunications service provider's use

of public rights-of-way or other public property,

provided that such tax, charge, or fee is not levied

by the taxing jurisdiction as a fixed charge for each

customer or measured by gross amounts charged to

customers for mobile telecommunication services, or

d. any generally applicable business and occupation tax

that is imposed by the state, is applied to gross

receipts or gross proceeds, is the legal liability of

the home service provider, and that statutorily allows

the home service provider to elect to use the sourcing

method required in this section.

3. The provisions of this act:

a. do not apply to the determination of the taxing situs

of prepaid telephone calling services, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1556

b. do not apply to the determination of the taxing situs

of air-ground radiotelephone service as defined in

Section 22.99 of Title 47 of the Code of Federal

Regulations as in effect on June 1, 1999.

D. 1. Notwithstanding any other provision of law of this state

or any political subdivision of this state, mobile

telecommunications services provided in a taxing jurisdiction to a

customer, the charges for which are billed by or for the customer's

home service provider, shall be deemed to be provided by the

customer's home service provider.

2. All charges for mobile telecommunications services that are

subject to the tax imposed by Section 1354 of Title 68 of the

Oklahoma Statutes and that are deemed under this act to be provided

to a customer’s place of primary use within this state by the

customer's home service provider are subject to the tax, regardless

of where the mobile telecommunication services originate, terminate,

or pass through.

3. A home service provider shall be responsible for obtaining

and maintaining the customer's place of primary use. Subject to the

provisions of paragraph 5 of this subsection, a home service

provider may rely on the applicable residential or business street

address supplied by the home service provider's customer, and will

not be liable for any additional taxes, charges, or fees based on a

different determination of the place of primary use for taxes,

charges, or fees that are customarily passed on to the customer as a

separate itemized charge if the reliance on information provided by

its customer is in good faith.

4. Except as provided in paragraph 5 of this subsection, a home

service provider may treat the address used by the home service

provider for tax purposes for any customer under a service contract

or agreement in effect on or before July 28, 2002, as that

customer's place of primary use for the remaining term of such

service contract or agreement, excluding any extension or renewal of

such service contract or agreement, for purposes of determining the

taxing jurisdictions to which taxes, charges, or fees on charges for

mobile telecommunications services are remitted.

5. The Oklahoma Tax Commission may:

a. determine that the address used for purposes of

determining the taxing jurisdictions to which taxes,

charges, or fees for mobile telecommunications

services are remitted does not meet the definition of

“place of primary use” in this section and give

binding notice to the home service provider to change

the place of primary use on a prospective basis from

the date of notice of determination. Before the Tax

Commission gives such notice of determination, the

customer shall be given an opportunity to demonstrate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1557

in accordance with Tax Commission rules and

administrative procedures that the address is the

customer's place of primary use, or

b. determine that the assignment of a taxing jurisdiction

by a home service provider under Section 3 of this act

does not reflect the correct taxing jurisdiction and

give binding notice to the home service provider to

change the assignment on a prospective basis from the

date of notice of determination. The home service

provider shall be given an opportunity to demonstrate

in accordance with Tax Commission rules and

administrative procedures that the assignment reflects

the correct taxing jurisdiction.

6. If charges for nontaxable mobile telecommunications services

are aggregated with and not separately stated from charges that are

subject to taxation, then the charges for nontaxable mobile

telecommunications services will be subject to taxation unless the

home service provider can reasonably identify charges not subject to

the tax, charge, or fee from its books and records that are kept in

the regular course of business.

7. If a customer believes that an amount of tax, charge or fee,

or assignment of place of primary use or taxing jurisdiction

included on a billing is erroneous, the customer shall notify the

home service provider in writing. The customer shall include in

this written notification the street address for the place of

primary use, the account name and number for which the customer

seeks a correction of the tax assignment, a description of the error

asserted by the customer, and any other information that the home

service provider reasonably requires to process the request. Within

sixty (60) days of receiving a notice under this section, the home

service provider shall review its records and the electronic

database or enhanced zip code to determine the customer’s taxing

jurisdiction. If this review shows that the amount of tax, charge

or fee, or assignment of place of primary use or taxing jurisdiction

is in error, the home service provider shall correct the error and

refund or credit the amount of tax, charge or fee erroneously

collected from the customer for a period of up to two (2) years. If

this review shows that the amount of tax, charge or fee, or

assignment of place of primary use or taxing jurisdiction is

correct, the home service provider shall provide a written

explanation to the customer. The procedures in this section shall

be the first course of remedy available to customers seeking

correction of assignment of place of primary use or taxing

jurisdiction, or a refund of or other compensation for taxes,

charges or fees erroneously collected by the home service provider,

and no cause of action based upon a dispute arising from the Act

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1558

shall accrue until a customer has reasonably exercised the rights

and procedure set forth herein.
Okla. Stat. tit. 68, § 68-2899 — OK Code / Title 68 / Section 68-2899
County assessor - Report to Tax Commission
Status: in_force

It shall be the duty of each county assessor, on or before June

15 of each year unless delayed by court action or other

extraordinary circumstances certified by the Oklahoma Tax

Commission, to make a report to the Oklahoma Tax Commission upon

forms to be prescribed and furnished by the Oklahoma Tax Commission,

showing the following information which shall reflect the current

balanced records of the county assessor:

1. Total number of rural homesteads within his county; total

number of acres allowed homestead exemption; total assessed

valuation of rural homesteads before exemption; total amount of

exemption allowed on the rural homesteads; and the total assessed

valuation of rural homesteads, less exemptions allowed.

2. Total number of urban homesteads within his county; total

number of lots allowed homestead exemption; total assessed valuation

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1240

of urban homesteads before exemption; total amount of exemption

allowed on urban homesteads; and the total assessed valuations of

urban homesteads, less exemptions allowed.
Okla. Stat. tit. 68, § 68-5105 — OK Code / Title 68 / Section 68-5105
Renumbered as § 3205 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-4303 — OK Code / Title 68 / Section 68-4303
Definitions
Status: in_force

As used in the Oklahoma Quality Events Incentive Act:

1. "Certified sponsor" means an entity or organization

authorized to promote and conduct a quality event, which is

incurring expenses for the promotion of such event to be conducted

within the corporate limits of an eligible municipality or an

unincorporated area within a county;

2. "Economic impact study" means a study which includes:

a. a description and, if applicable, history of the

quality event,

b. information regarding the site selection process for

the quality event,

c. an estimate of the expenses anticipated to be incurred

in connection with hosting the quality event,

d. an estimate of the total gross sales made by vendors

during any period of time during which no quality

event activity occurs,

e. a detailed estimate of the anticipated increase in

sales tax revenue directly attributable to the quality

event, and

f. the general economic impact likely to occur as a

result of the preparation for, occurrence of and

activity occurring in connection with the dissolution

of, a quality event;

3. "Eligible local support amounts" means:

a. any payment made by a local government entity or

transfer of monies from the general fund or transfer

of tax revenues derived from a locally imposed tax to

a certified sponsor for the purpose of attracting,

promoting, advertising, organizing, conducting or

otherwise supporting a quality event, or

b. any direct payment made by a certified sponsor to a

for-profit or nonprofit entity, other than the host

community, for the purpose of attracting, promoting,

advertising, organizing, conducting or otherwise

supporting a quality event;

4. "Event history" means:

a. historical information on the event including past

locations of the event,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1493

b. a description of previous attempts by the host

community to secure the event,

c. information regarding attempts by other communities to

recruit the event, and

d. if applicable, the competitive bidding process for

securing the event by the host community;

5. "Host community" means any county, incorporated city or

town, or any combination of counties, incorporated cities or towns

of the state which are authorized by their respective governing

bodies to host or assist in the presentation of a quality event;

6. "Incremental sales tax revenue" means the amount of

additional state sales tax revenue collected as a result of the

quality event, as determined by an economic impact study verified by

the Oklahoma Tax Commission;

7. "New event" means a quality event which did not occur within

a period of twenty-four (24) months prior to the month during which

a quality event is held;

8. "Quality event" means:

a. a new event or a meeting of a nationally recognized

organization or its members,

b. a new or existing event that is a national,

international or world championship, or

c. a new or existing event that is managed or produced by

an Oklahoma-based national or international

organization;

9. "Recurring event" means a quality event which occurred at

least once within the twenty-four (24) months prior to the month

during which a quality event is held;

10. "State sales tax revenue" means the proceeds from the state

sales tax levy imposed pursuant to Section 1354 of this title upon

taxable transactions occurring as a result of the quality event, as

determined by an economic impact study verified by the Oklahoma Tax

Commission; and

11. "Vendors" means those persons or business entities making

taxable sales of tangible personal property or services as a result

of the quality event, as determined by an economic impact study

verified by the Oklahoma Tax Commission and, unless the context

otherwise requires, shall have the same meaning as defined by

Section 1352 of this title.
Okla. Stat. tit. 68, § 68-2902 — OK Code / Title 68 / Section 68-2902
See the following versions:
Status: in_force

OS 68-2902v1 (SB 577, Laws 2025, c. 204, § 1)

OS 68-2902v2 (SB 688, Laws 2025, c. 411, § 1)
Okla. Stat. tit. 68, § 68-4404 — OK Code / Title 68 / Section 68-4404
Boundary designation - Amount of sales tax revenue -
Status: in_force

Affected vendors - Forms and procedures.

A. The Department of Tourism and Recreation shall notify the

Oklahoma Tax Commission on such form as the Tax Commission may

prescribe of the precise boundary of the Lake Murray Designated

Area.

B. The Oklahoma Tax Commission shall determine the amount of

state sales tax revenue collected within the Lake Murray Designated

Area during the Base Year in order to allow the computation of

incremental sales tax revenues pursuant to subsection A of Section

10 of this act.

C. The Tax Commission shall identify all vendors upon which the

duty to collect sales tax is imposed pursuant to the Oklahoma Sales

Tax Code located or doing business within the Lake Murray Designated

Area. The Tax Commission shall provide any required instructions to

affected vendors relevant to any duties that may be imposed upon the

vendors with respect to the collection and remittance of sales tax

derived from transactions occurring within or attributable to

transactions occurring within the Lake Murray Designated Area.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1499

D. The Oklahoma Tax Commission may prescribe special forms or

prescribe by rule special sales tax reporting procedures applicable

to vendors making taxable sales of tangible personal property or

services within the Lake Murray Designated Area in order to

implement the provisions of the Lake Murray Area Infrastructure

Support Act.
Okla. Stat. tit. 68, § 68-2703 — OK Code / Title 68 / Section 68-2703
Enforcement and collection
Status: in_force

Any incorporated city or town may provide ordinance for the

enforcement and collection of taxes assessed and levied by such

municipality, including penal provisions and civil actions, to

enforce payment brought in a court of competent jurisdiction.
Okla. Stat. tit. 68, § 68-3647.5 — OK Code / Title 68 / Section 68-3647.5
ROA–25 Revolving Fund — ROA–25 Beneficiary Revolving
Status: in_force

Fund.

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

fund for the State Treasurer to be designated the "ROA-25 Revolving

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

year limitations, and shall consist of all monies lawfully directed

for deposit to the fund. All monies accruing to the credit of said

fund are hereby appropriated and upon communication from the

Department of Commerce of a satisfactory feasibility study of such

project participating in the Reindustrialize Oklahoma Act of 2025,

shall be budgeted and expended by the State Treasurer for the

purpose of purchasing or acquiring an annuity or materially similar

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1427

financial instrument which shall provide to the ROA-25 Beneficiary

Revolving Fund created by subsection B of this section equal annual

distributions of monies over a fifteen-year period. Expenditures,

transfers, and distributions from said 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, or as otherwise

required to satisfy the requirements of this section.

B. There is hereby created in the State Treasury a beneficiary

revolving fund for the Oklahoma Department of Commerce to be

designated the "ROA-25 Beneficiary Revolving Fund". The fund shall

be a continuing fund, not subject to fiscal year limitations, and

shall consist of all distributions of the financial instrument

financed through subsection A of this section. All monies accruing

to the credit of said beneficiary revolving fund are hereby

appropriated and shall be budgeted, expended, and distributed by the

Oklahoma Department of Commerce in accordance with the provisions of

the Reindustrialize Oklahoma Act of 2025. Expenditures, transfers,

and distributions from said 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.

C. The State Treasurer is authorized to establish a custodial

account within the Treasury, and enter a contractual relationship

for custodial account services with a private institution as needed,

to administer the provisions of this section.

D. All unencumbered funds remaining in the Funds created in

subsections A and B of this section on or after the expiration of

the Reindustrialize Oklahoma Act of 2025 shall be transferred to the

State Treasurer for deposit in the General Revenue Fund.
Okla. Stat. tit. 68, § 68-2942 — OK Code / Title 68 / Section 68-2942
Certification after 15 years of taxes assessed not
Status: in_force

required of certain persons.

Any county officer or other person who is required to certify to

public records shall not be required to certify any taxes which have

been or should have been assessed more than fifteen (15) years prior

to the date of such certification.
Okla. Stat. tit. 68, § 68-500.14 — OK Code / Title 68 / Section 68-500.14
Perfection of certain exemptions by refund claim
Status: in_force

A. 1. The exemption for use pursuant to paragraph 11 of

Section 500.10 of this title shall be perfected by a refund claim

filed by the consumer who shall provide evidence of an allocation of

use satisfactory to the Oklahoma Tax Commission.

2. The exemption for a consumer who claims a refund pursuant to

paragraph 1 of this subsection for tax paid on fuel used to operate

trucks designed, equipped and used exclusively for garbage, refuse

or solid waste disposal shall be thirty-five percent (35%) of the

tax paid on such fuel; provided, the taxpayer may claim an amount

greater than thirty-five percent (35%) if the taxpayer supplies

evidence of an allocation of use for a tax exempt purpose

satisfactory to the Tax Commission of an amount greater than thirty-

five percent (35%).

B. The exemption for motor fuel pursuant to paragraphs 14 and

15 of Section 500.10 of this title which fuel was purchased tax paid

for a taxable use and was, after the purchase, contaminated by the

presence of a dye or marker or subject to a sudden and unexpected

casualty loss shall be refunded to the person responsible for the

contamination or loss event upon application therefor and on proof

shown acceptable to the Tax Commission.

C. Motor fuel tax that has otherwise been erroneously paid by a

person shall be refunded by the Tax Commission upon proof shown

satisfactory to the Tax Commission. The authority of the Tax

Commission under this section shall be broadly construed to prevent

unjust and unintended payment of taxes on exempt uses or by exempt

users.

D. The consumer shall apply for a refund with respect to motor

fuel purchased by the consumer for consumption in an exempt use

described under paragraphs 8 and 13 of Section 500.10 of this title

Oklahoma Statutes - Title 68. Revenue and Taxation Page 280

as to which the tax imposed by this act had been previously paid and

no refund previously issued.

E. The exemption from taxation set forth in paragraph 10 of

Section 500.10 of this title shall be perfected by the consumer

applying for a refund with respect to motor fuel purchased by the

consumer for consumption as to which the tax imposed by this act had

been previously paid and no refund previously issued. The Tax

Commission shall promulgate any necessary rules to administer this

exemption.

F. Motor fuel tax that has been paid more than once with

respect to the same gallon of motor fuel shall be refunded by the

Tax Commission to the person who last paid the tax upon proof

satisfactory to the Tax Commission.
Okla. Stat. tit. 68, § 68-2385.20 — OK Code / Title 68 / Section 68-2385.20
Lists of persons filing tax returns
Status: in_force

Notwithstanding the provisions of a section of the Uniform Tax

Procedure Act, as same now exists or as same may hereafter be

amended, making the records and files of the Oklahoma Tax Commission

relating to all state tax laws privileged and confidential, the

Oklahoma Tax Commission shall as soon as practicable in each year

cause to be prepared and made available to the public inspection in

the offices of the Oklahoma Tax Commission in Oklahoma City,

Oklahoma, in such manner as it may determine, lists containing the

name and post-office address of each person, whether individual,

corporate or otherwise, making and filing an income tax return with

the Oklahoma Tax Commission.

It is specifically provided that no liability whatsoever, civil

or criminal, shall attach to any member of the Oklahoma Tax

Commission or any employee thereof, for any error or omission of any

name or address, in the preparation and publication of said list.

It is further provided that the provisions of this act shall be

strictly interpreted and shall not be construed as permitting the

disclosure of any other information contained in the records and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1084

files of the Tax Commission relating to income tax or to any other

taxes.
Okla. Stat. tit. 68, § 68-3150 — OK Code / Title 68 / Section 68-3150
Officer derelict in duty forfeits pay
Status: in_force

In case of a dereliction of any duty on the part of any officer

or person required by law to perform any duty under the provisions

of this article, such person shall thereby forfeit all pay and

allowances that would otherwise be due him, and the board of county

commissioners, on receiving satisfactory evidence of such

dereliction or failure, shall refuse to pay such person or persons

any sum whatever for such services.
Okla. Stat. tit. 68, § 68-1102 — OK Code / Title 68 / Section 68-1102
Excise tax on gas - Additional tax
Status: in_force

A. Prior to July 1, 2026, and as provided in Section 1103.1 of

this title, there is hereby levied, in addition to the gross

production tax, an excise tax equal to ninety-five one thousandths

of one percent (.095 of 1%) of the gross value of all natural gas

and/or casinghead gas produced in this state which is subject to

gross production tax in this state. Such excise tax of ninety-five

one thousandths of one percent (.095 of 1%) of the gross value shall

be reported to and collected by the Tax Commission at the same time

and in the same manner as is provided by law for the collection of

gross production tax on natural gas and/or casinghead gas, and this

excise tax shall apply in all cases where the gross production tax

provided for by law applies to the production of natural gas and/or

casinghead gas. The excise tax shall be paid by the purchaser, who

is hereby authorized to deduct in making settlement with the

producer and/or royalty owner the amount of tax so paid; provided,

however, that if such natural gas and/or casinghead gas is retained

by the producer, then the tax shall be paid by the producer, who

shall have the right to deduct the amount of tax so paid on royalty

gas at the time of settlement with the royalty owner.

The provisions of this subsection shall terminate on June 30,

2026.

B. Beginning on July 1, 2026, there is hereby levied, in

addition to the gross production tax, an excise tax equal to eighty-

five one thousandths of one percent (.085 of 1%) of the gross value

of all natural gas and/or casinghead gas produced in this state

which is subject to gross production tax in this state. Such excise

tax of eighty-five one thousandths of one percent (.085 of 1%) of

the gross value shall be reported to and collected by the Tax

Commission at the same time and in the same manner as is provided by

law for the collection of gross production tax on natural gas and/or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 409

casinghead gas, and this excise tax shall apply in all cases where

the gross production tax provided for by law applies to the

production of natural gas and/or casinghead gas. The excise tax

shall be paid by the purchaser, who is hereby authorized to deduct

in making settlement with the producer and/or royalty owner the

amount of tax so paid; provided, however, that if such natural gas

and/or casinghead gas is retained by the producer, then the tax

shall be paid by the producer, who shall have the right to deduct

the amount of tax so paid on royalty gas at the time of settlement

with the royalty owner.
Okla. Stat. tit. 68, § 68-3638 — OK Code / Title 68 / Section 68-3638
See the following versions:
Status: in_force

OS 68-3638v1 (SB 737, Laws 2023, c. 276, § 2).

OS 68-3638v2 (HB 2459, Laws 2023, c. 347, § 3).
Okla. Stat. tit. 68, § 68-1634 — OK Code / Title 68 / Section 68-1634
Sales tax on fireworks - Tax permit
Status: in_force

A. Every retail sale of fireworks by a wholesaler, distributor,

manufacturer or a retailer shall be subject to the levy and

collection of sales tax pursuant to the provisions of the Oklahoma

State Tax Code.

B. Every retail fireworks location shall possess a valid

current sales tax permit issued by the Oklahoma Tax Commission. The

sales tax permit shall be conspicuously posted in the immediate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 691

vicinity of the sales operation and shall be immediately available

for examination by the public or any enforcement officer.

C. Vendors that fail to collect sales tax as required by

subsection A of this section shall be subject to the penalties

provided in Section 1361 of this title.
Okla. Stat. tit. 68, § 68-2497 — OK Code / Title 68 / Section 68-2497
Renumbered as § 3017 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, § 68-2861 — OK Code / Title 68 / Section 68-2861
County boards of equalization - Creation - Membership -
Status: in_force

Appointment - Term - Qualifications - Secretary and clerk -

Conflicts and disputes - Unlawful acts - Penalty.

A. A county board of equalization is hereby created for each

county in the state. Said board shall consist of three (3) members.

B. Members of the county board of equalization shall be

appointed as follows:

1. One member shall be appointed by the Oklahoma Tax

Commission;

2. One member shall be appointed by the board of county

commissioners; and

3. One member shall be appointed by the district judge or a

majority of the district judges in all judicial districts where more

than one district judge is elected.

C. The tenure of office of each county board of equalization

member shall be coterminous with that of the first county

commissioner district and the third county commissioner district.

D. The qualifications of the members of the county board of

equalization shall be as follows:

1. The member must be a qualified elector and resident of the

county;

2. The member may not hold an elected office of the state,

county, school district or municipal subdivision;

3. The member may not file for any elected office of the state,

county, school district or municipal subdivision without first

resigning from the county board of equalization; and

4. Not more than one member shall live in any one county

commissioner's district; provided, any member serving on the

effective date of this act may continue to serve until completion of

the member's tenure of office pursuant to the provisions of

subsection C of this section notwithstanding the provisions of this

paragraph.

E. The county clerk shall serve as secretary and clerk of said

board without additional compensation.

F. If there is a conflict or dispute as to the membership, the

eligibility of any appointee for membership, the priority of an

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1190

appointment or appointments, one as opposed to another, or the right

of any appointee to serve in any county commissioner's district,

then, such conflict or dispute shall be resolved by a determination

and order of the Oklahoma Tax Commission.

G. It shall be unlawful for any member of the county board of

equalization to sell or contract to sell, or to lease or contract to

lease, or to represent any person, firm, corporation or association

in the sale or the lease of any machinery, supplies, equipment,

material, or other goods, wares, or merchandise to any county or

city or town of the county. It shall also be unlawful for any

member of the county board of equalization to serve as employee,

official, or attorney for any county or city, or town of the county,

or for any such member to represent any taxpayer before the board in

any manner, or to use the position as a board member to further the

member's own interests. It shall also be unlawful for any taxpayer

or interested party to employ any member of the county board of

equalization in any matter coming before the board.

H. Any person violating any of the provisions of this section

shall be deemed guilty of a Class D3 felony offense, and upon

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

Hundred Dollars ($200.00) and not more than One Thousand Dollars

($1,000.00), or by imprisonment as provided for in subsections B

through F of Section 20P of Title 21 of the Oklahoma Statutes, or by

both such fine and imprisonment.

I. Any action taken by a county excise board after August 24,

1989, and before May 30, 1990, are hereby declared to be official

actions of a duly constituted county excise board.
Okla. Stat. tit. 68, § 68-3113 — OK Code / Title 68 / Section 68-3113
Redemption of real estate
Status: in_force

The owner of any real estate, or any person having a legal or

equitable interest therein, may redeem the same at any time before

the start of the resale auction by paying to the county treasurer

the sum which was originally delinquent including interest at the

lawful rate as provided in Section 2913 of this title and such

additional costs as may have accrued; provided, that minors or

incapacitated or partially incapacitated persons may redeem from

taxes any real property belonging to them within one (1) year after

the expiration of such disability, with interest and penalty at not

more than ten percent (10%) per annum. The term incapacitated as

used in this section relates to mental incapacitation only, physical

disability is not covered under this term or this section.
Okla. Stat. tit. 68, § 68-2368.21 — OK Code / Title 68 / Section 68-2368.21
Individual income and corporate tax return – Multiple
Status: in_force

Sclerosis Society.

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

which begin after December 31, 2009, and each state corporate tax

return form for tax years beginning after December 31, 2009, shall

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

benefit of the Multiple Sclerosis Society.

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 Multiple Sclerosis Society 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 "Multiple Sclerosis Society Revolving

Fund" and administered by the State Department of Health. The fund

shall be a continuing fund, not subject to fiscal year limitations,

and shall consist of all the monies received by the State Department

of Health pursuant to the provisions of subsection A of this

section. All monies accruing to the credit of the fund are

appropriated and may be budgeted and expended by the State

Department of Health at the beginning of each fiscal year for the

purpose of providing grants to the Multiple Sclerosis Society for

purposes of mobilizing people and resources to drive research for a

cure and to address the challenges of everyone affected by multiple

sclerosis. 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.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1052

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, § 68-1373 — OK Code / Title 68 / Section 68-1373
Sales Tax Remitting Account - Creation - Contents -
Status: in_force

Investment of deposits.

A. There is hereby created within the State Treasury an account

to be designated the "Sales Tax Remitting Account".

B. The account shall consist of all sales tax revenue,

penalties and interest, collected by the Oklahoma Tax Commission

pursuant to the Oklahoma Sales Tax Code, Section 1350 et seq. of

this title, all sales tax revenue, penalties and interest collected

by the Oklahoma Tax Commission on behalf of counties or

municipalities pursuant to a contractual agreement authorized by

Section 1371 or Section 2702 of this title and all use tax revenue,

penalties and interest collected by the Oklahoma Tax Commission on

behalf of municipalities pursuant to a contractual agreement

authorized by Section 2702 of this title.

C. The State Treasurer shall invest the monies deposited in the

Sales Tax Remitting Account in investments as authorized by law for

municipalities and counties and in a manner consistent with the

requirements of law concerning remittance of sales tax revenue to

municipalities and counties upon behalf of which the Oklahoma Tax

Commission collects such taxes.
Okla. Stat. tit. 68, § 68-2355.1F — OK Code / Title 68 / Section 68-2355.1F
Implementation of 5% top marginal rate
Status: in_force

A. The provisions of this section shall be applicable with

respect to the implementation of the five percent (5%) top marginal

rate of individual income tax otherwise authorized pursuant to the

provisions of subparagraph (f) of paragraphs 1 and 2 of subsection C

of Section 2355 of Title 68 of the Oklahoma Statutes, which shall be

contingent upon a determination by the State Board of Equalization

made by a comparison described by this section which shall be

conducted until the income tax rate of five percent (5%) is

effective.

B. In addition to any other duties prescribed by law, at the

meeting required by paragraph 1 of Section 23 of Article X of the

Oklahoma Constitution to be held in December 2014, and for any

subsequent December meeting of the State Board of Equalization, if

the five percent (5%) top marginal income tax rate prescribed by

subparagraph (f) of paragraphs 1 and 2 of subsection C of Section

2355 of Title 68 of the Oklahoma Statutes has not become effective,

the State Board of Equalization shall compare:

1. The total General Revenue Fund proposed estimate for fiscal

year 2014 which was certified at the State Board of Equalization

meeting held in February 2013; and

2. The total General Revenue Fund proposed estimate for fiscal

year 2016, or if the five percent (5%) top marginal income tax rate

prescribed by subparagraph (f) of paragraphs 1 and 2 of subsection C

of Section 2355 of Title 68 of the Oklahoma Statutes has not become

effective, the fiscal year for which the Board is certifying a

proposed estimate.

If the amount determined pursuant to the provisions of paragraph

2 of this subsection is equal to or greater than the amount

determined pursuant to the provisions of paragraph 1 of this

subsection, the Board shall make a finding that the revenue

computations required by this section will authorize the

implementation of the five percent (5%) top marginal income tax rate

prescribed by subparagraph (f) of paragraphs 1 and 2 of subsection C

of Section 2355 of Title 68 of the Oklahoma Statutes beginning on

the second January 1 following the December meeting.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 757

If the amount determined pursuant to the provisions of paragraph

2 of this subsection is less than the amount determined pursuant to

the provisions of paragraph 1 of this subsection, the Board shall

make a finding that the revenue computations required by this

section will not authorize the implementation of the five percent

(5%) top marginal income tax rate prescribed by subparagraph (f) of

paragraphs 1 and 2 of subsection C of Section 2355 of Title 68 of

the Oklahoma Statutes beginning on the second January 1 following

the December meeting.

C. If the Board makes a finding that the revenue computations

required by this section do not authorize the implementation of the

5% top marginal income tax rate prescribed by of subparagraph (f) of

paragraphs 1 and 2 of subsection C of Section 2355 of Title 68 of

the Oklahoma Statutes beginning with calendar year 2016 pursuant to

the provisions of subsection B of this section, such procedures

shall be repeated by the State Board of Equalization for each

successive two-year comparison until the rate is implemented.
Okla. Stat. tit. 68, § 68-1906 — OK Code / Title 68 / Section 68-1906
Mortgages for indefinite amounts - Procedure
Status: in_force

If the principal indebtedness secured or which by any

contingency may be secured by a mortgage is not determinable from

the terms of the mortgage, or if a mortgage is given to secure the

performance by the mortgagor, or of any other person of a contract

obligation other than the payment of a specific sum of money and the

maximum amount secured or which by any contingency may be secured by

the mortgage is not expressed therein, such mortgage shall be

taxable upon the value of the property covered by the mortgage,

which shall be determined by the county treasurer to whom such

mortgage is presented for taxation, unless at the time of presenting

such mortgage for taxation the owner thereof shall file with the

county treasurer a sworn statement of the maximum amount secured by

the mortgage. If such maximum amount is expressed in the mortgage

or in a sworn statement filed as required by this section, such

amount shall be the basis for assessing the tax levied by this

article. The statement filed by the owner of a mortgage pursuant to

this section shall thereafter at all times be binding upon and

conclusive against such owner, the holders of any bonds or

obligations secured by such mortgage and all persons claiming

through the mortgagee any interest in the mortgage or the mortgaged

premises. If the maximum amount secured or which by any contingency

may be secured by the mortgage is not expressed in the mortgage or

in a sworn statement so authorized by this section, the county

treasurer at the time such mortgage is offered for taxation may

require the mortgagor or mortgagee to furnish him with proofs as to

such facts as he deems necessary for the purpose of computing the

value of the property covered by the mortgage, and such proofs shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 707

be preserved in his office. His determination as to the basis for

computing the tax on such mortgage shall be subject to review on

appeal to the district court under the same procedure as cases

appealed from the county commissioners to the district court.
Okla. Stat. tit. 68, § 68-2602 — OK Code / Title 68 / Section 68-2602
Application of tax
Status: in_force

The tax authorized to be levied under Section 1, of this act,

shall, when levied, apply to all persons, firms, associations or

corporations engaged in the business of furnishing power, light,

heat, gas, electricity or water in any city or town, except it shall

not apply to any person, firm, association or corporation operating

under a valid franchise from said city or town.
Okla. Stat. tit. 68, § 68-2924 — OK Code / Title 68 / Section 68-2924
County treasurer's monthly statement of amount
Status: in_force

apportioned - County clerk to issue warrants for payment.

The county treasurer shall at the end of each month after

apportioning the collections of that month, make a statement to the

county clerk of the amount apportioned each town, city and school

district for all monies which are required by law to be paid to the

treasurers of such towns, cities and school districts by the county

treasurer, and the county clerk shall issue a warrant for the amount

shown by the statement of the county treasurer, payable to the

treasurer of such town, city or school district. The form of the

warrant and the manner in which they shall be turned over to the

various treasurers of the towns, cities, and school districts shall

be prescribed by the State Auditor and Inspector.
Okla. Stat. tit. 68, § 68-1353v2 — OK Code / Title 68 / Section 68-1353v2
Purpose of article - Apportionment of revenues
Status: in_force

A. It is hereby declared to be the purpose of the Oklahoma

Sales Tax Code to provide funds for the financing of the program

provided for by the Oklahoma Social Security Act and to provide

revenues for the support of the functions of the state government of

Oklahoma, and for this purpose it is hereby expressly provided that,

revenues derived pursuant to the provisions of the Oklahoma Sales

Tax Code, subject to the apportionment requirements for the Oklahoma

Tax Commission and Office of Management and Enterprise Services

Joint Computer Enhancement Fund provided by Section 265 of this

title, and further subject to the apportionment requirement provided

in subsection D of this section, shall be apportioned as follows:

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

following amounts shall be paid to the State Treasurer to be placed

to the credit of the General Revenue Fund to be paid out pursuant to

direct appropriation by the Legislature:

Fiscal Year Amount

FY 2003 and FY 2004 86.04%

Oklahoma Statutes - Title 68. Revenue and Taxation Page 441

FY 2005 85.83%

FY 2006 85.54%

FY 2007 85.04%

FY 2008 through FY 2022 83.61%

FY 2023 through FY 2027 83.36%

FY 2028 and each fiscal year thereafter 83.61%;

2. The following amounts shall be paid to the State Treasurer

to be placed to the credit of the Education Reform Revolving Fund of

the State Department of Education:

a. for FY 2003, FY 2004 and FY 2005, ten and forty-two

one-hundredths percent (10.42%),

b. for FY 2006 through FY 2020, ten and forty-six one-

hundredths percent (10.46%),

c. for FY 2021:

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

month ending August 31, 2020, ten and forty-six

one-hundredths percent (10.46%), and

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

through the month ending June 30, 2021, eleven

and ninety-six one-hundredths percent (11.96%),

d. for FY 2022 and each fiscal year thereafter, ten and

forty-six one-hundredths percent (10.46%);

3. The following amounts shall be paid to the State Treasurer

to be placed to the credit of the Teachers’ Retirement System

Dedicated Revenue Revolving Fund:

Fiscal Year Amount

FY 2003 and FY 2004 3.54%

FY 2005 3.75%

FY 2006 4.0%

FY 2007 4.5%

FY 2008 through FY 2020 5.0%

FY 2021:

a. for the month beginning July

1, 2020, through the month

ending August 31, 2020 5.0%

b. for the month beginning

September 1, 2020, through

the month ending June 30,

2021 3.5%

FY 2022 5.0%

FY 2023 through FY 2027 5.25%

FY 2028 and each fiscal year thereafter 5.0%;

4. a. except as otherwise provided in subparagraph b of this

paragraph, for the fiscal year beginning July 1, 2022,

and for each fiscal year thereafter, eighty-seven one-

hundredths percent (0.87%) shall be paid to the State

Treasurer to be further apportioned as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 442

(1) twenty-four percent (24%) shall be placed to the

credit of the Oklahoma Tourism Promotion

Revolving Fund, but in no event shall such

apportionment exceed Five Million Dollars

($5,000,000.00) in any fiscal year,

(2) forty-four percent (44%) shall be placed to the

credit of the Oklahoma Tourism Capital

Improvement Revolving Fund, but in no event shall

such apportionment exceed Nine Million Dollars

($9,000,000.00) in any fiscal year, and

(3) thirty-two percent (32%) shall be placed to the

credit of the Oklahoma Route 66 Commission

Revolving Fund, but in no event shall such

apportionment exceed Six Million Six Hundred

Thousand Dollars ($6,600,000.00) in any fiscal

year, and

b. any amounts which exceed the limitations of

subparagraph a of this paragraph shall be placed to

the credit of the General Revenue Fund; and

5. For the fiscal year beginning July 1, 2015, and for each

fiscal year thereafter, six one-hundredths percent (0.06%) shall be

placed to the credit of the Oklahoma Historical Society Capital

Improvement and Operations Revolving Fund, but in no event shall

such apportionment exceed the total amount apportioned pursuant to

this paragraph for the fiscal year ending on June 30, 2015. Any

amounts which exceed the limitations of this paragraph shall be

placed to the credit of the General Revenue Fund.

B. Provided, for the fiscal year beginning July 1, 2007, and

every fiscal year thereafter, an amount of revenue shall be

apportioned to each municipality or county which levies a sales tax

subject to the provisions of Section 1357.10 of this title and

subsection F of Section 2701 of this title equal to the amount of

sales tax revenue of such municipality or county exempted by the

provisions of Section 1357.10 of this title and subsection F of

Section 2701 of this title. The Oklahoma Tax Commission shall

promulgate and adopt rules necessary to implement the provisions of

this subsection.

C. From the monies that would otherwise be apportioned to the

General Revenue Fund pursuant to subsection A of this section, there

shall be apportioned the following amounts:

1. For the month ending August 31, 2019:

a. Nine Million Six Hundred Thousand Dollars

($9,600,000.00) to the credit of the State Highway

Construction and Maintenance Fund created in Section

1501 of Title 69 of the Oklahoma Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

Oklahoma Statutes - Title 68. Revenue and Taxation Page 443

created in Section 309 of Title 66 of the Oklahoma

Statutes;

2. For the month ending September 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes;

3. For the month ending October 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes;

4. For the month ending November 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes; and

5. For the month ending December 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes.

D. For fiscal year 2029, and each subsequent fiscal year, Fifty

Million Dollars ($50,000,000.00) shall be placed to the credit of

the Oklahoma Capital Assets Maintenance and Protection Fund created

in Section 2 of this act.
Okla. Stat. tit. 68, § 68-3006 — OK Code / Title 68 / Section 68-3006
Meetings of county excise board - Organization - Powers
Status: in_force

and duties.

A. The county excise board shall meet at the county seat on the

first Monday of July of each year as provided in Section 3014 of

this title or on such earlier date in the year as determined by the

excise board, and organize by electing one of its members as chair,

and another as vice chair who shall preside in the absence of the

chair, for the purpose of performing the duties required of it by

law during such fiscal year. Thenceforth, the board may meet from

day to day, or adjourn from day to day and time to time thereafter

for the purpose.

B. In its functionings it is hereby declared an agency of the

state, as a part of the system of checks and balances required by

the Constitution, and as such it is empowered to require adequate

and accurate reporting of finances and expenditures for all budget

and supplemental purposes, charged with the duty of requiring

adequate provision for performance of mandatory constitutional and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1299

statutory governmental functions within the means available, but it

shall have no authority thereafter to deny any appropriation for a

lawful purpose if within the income and revenue provided.

C. Each member of the county excise board shall be required to

attend and successfully complete a course of instruction consisting

of at least six (6) hours within twelve (12) months of appointment

and three (3) hours of instruction for every year of service. The

initial six-hour training shall only be required for the member’s

first term. The course of instruction shall include the duties and

responsibilities of the county excise board including duties and

responsibilities related to authorized millage rates imposed by

local taxing jurisdictions, and the courses shall be offered by or

approved by the Oklahoma State University Cooperative Extension

Service.

D. Failure of a county excise board member to complete the

initial six (6) hours of instruction within twelve (12) months of

appointment or the annual three (3) hours of continuing education

course of instruction shall result in forfeiture of office and the

vacancy shall be filled in the manner provided by law.

E. The program director of the County Training Program of the

Oklahoma State University Cooperative Extension Service shall send

written notification of failure to comply with the educational

requirements described in this section to the county clerk of the

county, the board of county commissioners and the State Auditor and

Inspector.

1. Upon receiving such notice, the board of county

commissioners shall no longer approve compensation or travel

reimbursement for the noncompliant board member.

2. Within thirty (30) calendar days of receipt of such notice,

the State Auditor and Inspector shall contact the noncompliant board

member and provide him or her the opportunity to come into

compliance.

F. A member of a county excise board may not miss more than

three (3) meeting days of the board per calendar year unless, upon a

review by the member’s appointing authority, one or more of the

absences were excused. Failure by a member of a county excise board

to comply with the attendance requirement shall result in forfeiture

of office and the vacancy shall be filled in the manner provided by

law.

G. Forfeitures of office resulting from the failure to comply

with provisions of this section shall be administered by the State

Auditor and Inspector.

H. The State Auditor and Inspector may promulgate rules as

necessary to implement the provisions of this act.