Okla. Stat. tit. 68, § 68-1352 — OK Code / Title 68 / Section 68-1352
Definitions
Status: in_force

Definitions.

As used in the Oklahoma Sales Tax Code:

1. “Alcoholic beverages” means beverages that are suitable for

human consumption and contain one-half of one percent (0.5%) or more

of alcohol by volume;

2. “Bottled water” means water that is placed in a safety

sealed container or package for human consumption. Bottled water is

calorie-free and does not contain sweeteners or other additives

except that it may contain:

a. antimicrobial agents,

b. fluoride,

c. carbonation,

d. vitamins, minerals, and electrolytes,

e. oxygen,

f. preservatives, and

g. only those flavors, extracts, or essences derived from

a spice or fruit;

3. “Bundled transaction” means the retail sale of two or more

products, except real property and services to real property, where

the products are otherwise distinct and identifiable, and the

products are sold for one nonitemized price. A bundled transaction

does not include the sale of any products in which the sales price

varies, or is negotiable, based on the selection by the purchaser of

the products included in the transaction. As used in this

paragraph:

a. “distinct and identifiable products” does not include:

(1) packaging such as containers, boxes, sacks, bags,

and bottles, or other materials such as wrapping,

labels, tags, and instruction guides, that

accompany the retail sale of the products and are

incidental or immaterial to the retail sale

thereof, including but not limited to, grocery

sacks, shoeboxes, dry cleaning garment bags and

express delivery envelopes and boxes,

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(2) a product provided free of charge with the

required purchase of another product. A product

is provided free of charge if the sales price of

the product purchased does not vary depending on

the inclusion of the product provided free of

charge, or

(3) items included in the definition of gross

receipts or sales price, pursuant to this

section,

b. “one nonitemized price” does not include a price that

is separately identified by product on binding sales

or other supporting sales-related documentation made

available to the customer in paper or electronic form

including, but not limited to, an invoice, bill of

sale, receipt, contract, service agreement, lease

agreement, periodic notice of rates and services, rate

card, or price list.

A transaction that otherwise meets the definition of a

bundled transaction shall not be considered a bundled

transaction if it is:

(1) the retail sale of tangible personal property and

a service where the tangible personal property is

essential to the use of the service, and is

provided exclusively in connection with the

service, and the true object of the transaction

is the service,

(2) the retail sale of services where one service is

provided that is essential to the use or receipt

of a second service and the first service is

provided exclusively in connection with the

second service and the true object of the

transaction is the second service,

(3) a transaction that includes taxable products and

nontaxable products and the purchase price or

sales price of the taxable products is de

minimis. For purposes of this subdivision, “de

minimis” means the seller’s purchase price or

sales price of taxable products is ten percent

(10%) or less of the total purchase price or

sales price of the bundled products. Sellers

shall use either the purchase price or the sales

price of the products to determine if the taxable

products are de minimis. Sellers may not use a

combination of the purchase price and sales price

of the products to determine if the taxable

products are de minimis. Sellers shall use the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 426

full term of a service contract to determine if

the taxable products are de minimis, or

(4) the retail sale of exempt tangible personal

property and taxable tangible personal property

where:

(a) the transaction includes food and food

ingredients, drugs, durable medical

equipment, mobility enhancing equipment,

over-the-counter drugs, prosthetic devices

or medical supplies, and

(b) the seller’s purchase price or sales price

of the taxable tangible personal property is

fifty percent (50%) or less of the total

purchase price or sales price of the bundled

tangible personal property. Sellers may not

use a combination of the purchase price and

sales price of the tangible personal

property when making the fifty percent (50%)

determination for a transaction;

4. “Business” means any activity engaged in or caused to be

engaged in by any person with the object of gain, benefit, or

advantage, either direct or indirect;

5. “Candy” means a preparation of sugar, honey, or other

natural or artificial sweeteners in combination with chocolate,

fruits, nuts, or other ingredients or flavorings in the form of

bars, drops, or pieces. Candy shall not include any preparation

containing flour or requiring refrigeration;

6. “Commission” or “Tax Commission” means the Oklahoma Tax

Commission;

7. “Computer” means an electronic device that accepts

information in digital or similar form and manipulates it for a

result based on a sequence of instructions;

8. “Computer software” means a set of coded instructions

designed to cause a computer or automatic data processing equipment

to perform a task;

9. “Consumer” or “user” means a person to whom a taxable sale

of tangible personal property is made or to whom a taxable service

is furnished. Consumer or user includes all contractors to whom a

taxable sale of materials, supplies, equipment, or other tangible

personal property is made or to whom a taxable service is furnished

to be used or consumed in the performance of any contract;

10. “Contractor” means any person who performs any improvement

upon real property and who, as a necessary and incidental part of

performing such improvement, incorporates tangible personal property

belonging to or purchased by the person into the real property being

improved;

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11. “Dietary supplements” means any product, other than

tobacco, intended to supplement the diet that:

a. contains one or more of the following dietary

ingredients:

(1) a vitamin,

(2) a mineral,

(3) an herb or other botanical,

(4) an amino acid,

(5) a dietary substance to supplement the diet by

increasing the total dietary intake, or

(6) a concentrate, metabolite, constituent, extract,

or combination of any ingredient described in

divisions (1) through (5) of this subparagraph,

b. is intended for ingestion in tablet, capsule, powder,

softgel, gelcap, or liquid form, or, if not intended

for ingestion in such form, is not represented as

conventional food and is not represented for use as a

sole item of a meal or of the diet, and

c. is required to be labeled as a dietary supplement,

identifiable by the label and as required pursuant to

Section 101.36 of Title 21 of the Code of Federal

Regulations;

12. “Drug” means a compound, substance or preparation, and any

component of a compound, substance or preparation:

a. recognized in the official United States Pharmacopeia,

official Homeopathic Pharmacopoeia of the United

States, or official National Formulary, and supplement

to any of them,

b. intended for use in the diagnosis, cure, mitigation,

treatment, or prevention of disease, or

c. intended to affect the structure or any function of

the body;

13. “Electronic” means relating to technology having

electrical, digital, magnetic, wireless, optical, electromagnetic,

or similar capabilities;

14. “Established place of business” means the location at which

any person regularly engages in, conducts, or operates a business in

a continuous manner for any length of time, that is open to the

public during the hours customary to such business, in which a stock

of merchandise for resale is maintained, and which is not exempted

by law from attachment, execution, or other species of forced sale

barring any satisfaction of any delinquent tax liability accrued

under the Oklahoma Sales Tax Code;

15. “Fair authority” means:

a. any county, municipality, school district, public

trust or any other political subdivision of this

state, or

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b. any not-for-profit corporation acting pursuant to an

agency, operating or management agreement which has

been approved or authorized by the governing body of

any of the entities specified in subparagraph a of

this paragraph which conduct, operate or produce a

fair commonly understood to be a county, district or

state fair;

16. “Food and food ingredients” means substances, whether in

liquid, concentrated, solid, frozen, dried, or dehydrated form, that

are sold for ingestion or chewing by humans and are consumed for

their taste or nutritional value. Food and food ingredients shall

include bottled water, candy, and soft drinks. Food and food

ingredients shall not include:

a. alcoholic beverages,

b. dietary supplements,

c. marijuana, usable marijuana, or marijuana-infused

products,

d. prepared food, or

e. tobacco;

17. “Food sold with eating utensils provided by the seller”

means food sold by a seller who meets the following requirements:

a. for a seller with a prepared food sales percentage of

greater than seventy-five percent (75%), the seller

makes eating utensils available to purchasers or, if a

food item is bottled water, candy, or soft drinks, the

seller gives or hands the eating utensils to

purchasers or makes plates, bowls, glasses, or cups

that are necessary for the purchaser to receive the

food available to purchasers. If a food item has four

or more servings packaged as one food item sold for a

single price, the seller must give or hand eating

utensils to the purchaser. Serving sizes must be

determined based on a label on an item sold, or if no

label is available, then a seller shall determine the

reasonable number of servings in an item, or

b. for a seller with a prepared food sales percentage of

seventy-five percent (75%) or less, the seller’s

business practice is to give or hand eating utensils

to purchasers. Eating utensils necessary for the

purchaser to receive the food, such as bowls and cups,

need only be made available to purchasers.

Provided, food sold with eating utensils provided by the seller

does not include food items that have a utensil placed in a package

with the food items by a person other than the seller, and that

other person’s North American Industry Classification System (NAICS)

classification code is that of a manufacturer, subsector 311. If

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the packager has any other NAICS classification code, the seller is

considered to have provided the eating utensil;

18. a. “Gross receipts”, “gross proceeds” or “sales price”

means the total amount of consideration, including

cash, credit, property and services, for which

personal property or services are sold, leased or

rented, valued in money, whether received in money or

otherwise, without any deduction for the following:

(1) the seller’s cost of the property sold,

(2) the cost of materials used, labor or service

cost,

(3) interest, losses, all costs of transportation to

the seller, all taxes imposed on the seller, and

any other expense of the seller,

(4) charges by the seller for any services necessary

to complete the sale, other than delivery and

installation charges,

(5) delivery charges and installation charges, unless

separately stated on the invoice, billing or

similar document given to the purchaser, and

(6) credit for any trade-in.

b. Such term shall not include:

(1) discounts, including cash, term, or coupons that

are not reimbursed by a third party that are

allowed by a seller and taken by a purchaser on a

sale,

(2) interest, financing, and carrying charges from

credit extended on the sale of personal property

or services, if the amount is separately stated

on the invoice, bill of sale or similar document

given to the purchaser, and

(3) any taxes legally imposed directly on the

consumer that are separately stated on the

invoice, bill of sale or similar document given

to the purchaser.

c. Such term shall include consideration received by the

seller from third parties if:

(1) the seller actually receives consideration from a

party other than the purchaser and the

consideration is directly related to a price

reduction or discount on the sale,

(2) the seller has an obligation to pass the price

reduction or discount through to the purchaser,

(3) the amount of the consideration attributable to

the sale is fixed and determinable by the seller

at the time of the sale of the item to the

purchaser, and

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(4) one of the following criteria is met:

(a) the purchaser presents a coupon, certificate

or other documentation to the seller to

claim a price reduction or discount where

the coupon, certificate or documentation is

authorized, distributed or granted by a

third party with the understanding that the

third party will reimburse any seller to

whom the coupon, certificate or

documentation is presented,

(b) the purchaser identifies himself or herself

to the seller as a member of a group or

organization entitled to a price reduction

or discount; provided, a “preferred

customer” card that is available to any

patron does not constitute membership in

such a group, or

(c) the price reduction or discount is

identified as a third-party price reduction

or discount on the invoice received by the

purchaser or on a coupon, certificate or

other documentation presented by the

purchaser;

19. a. “Maintaining a place of business in this state” means

and shall be presumed to include:

(1) (a) utilizing or maintaining in this state,

directly or by subsidiary, an office,

distribution house, sales house, warehouse,

or other physical place of business, whether

owned or operated by the vendor or any other

person, other than a common carrier acting

in its capacity as such, or

(b) having agents operating in this state,

whether the place of business or agent is

within this state temporarily or permanently

or whether the person or agent is authorized

to do business within this state, and

(2) the presence of any person, other than a common

carrier acting in its capacity as such, that has

substantial nexus in this state and that:

(a) sells a similar line of products as the

vendor and does so under the same or a

similar business name,

(b) uses trademarks, service marks or trade

names in this state that are the same or

substantially similar to those used by the

vendor,

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(c) delivers, installs, assembles or performs

maintenance services for the vendor,

(d) facilitates the vendor’s delivery of

property to customers in the state by

allowing the vendor’s customers to pick up

property sold by the vendor at an office,

distribution facility, warehouse, storage

place or similar place of business

maintained by the person in this state, or

(e) conducts any other activities in this state

that are significantly associated with the

vendor’s ability to establish and maintain a

market in this state for the vendor’s sale.

b. The presumptions in divisions (1) and (2) of

subparagraph a of this paragraph may be rebutted by

demonstrating that the person’s activities in this

state are not significantly associated with the

vendor’s ability to establish and maintain a market in

this state for the vendor’s sales.

c. Any ruling, agreement or contract, whether written or

oral, express or implied, between a person and

executive branch of this state, or any other state

agency or department, stating, agreeing or ruling that

the person is not maintaining a place of business in

this state or is not required to collect sales and use

tax in this state despite the presence of a warehouse,

distribution center or fulfillment center in this

state that is owned or operated by the vendor or an

affiliated person of the vendor shall be null and void

unless it is specifically approved by a majority vote

of each house of the Legislature;

20. “Manufacturing” means and includes the activity of

converting or conditioning tangible personal property by changing

the form, composition, or quality of character of some existing

material or materials, including natural resources, by procedures

commonly regarded by the average person as manufacturing,

compounding, processing or assembling, into a material or materials

with a different form or use. Manufacturing does not include

extractive industrial activities such as mining, quarrying, logging,

and drilling for oil, gas and water, nor oil and gas field

processes, such as natural pressure reduction, mechanical

separation, heating, cooling, dehydration and compression;

21. “Manufacturing operation” means the designing,

manufacturing, compounding, processing, assembling, warehousing, or

preparing of articles for sale as tangible personal property. A

manufacturing operation begins at the point where the materials

enter the manufacturing site and ends at the point where a finished

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product leaves the manufacturing site. Manufacturing operation does

not include administration, sales, distribution, transportation,

site construction, or site maintenance. Extractive activities and

field processes shall not be deemed to be a part of a manufacturing

operation even when performed by a person otherwise engaged in

manufacturing;

22. “Manufacturing site” means a location where a manufacturing

operation is conducted, including a location consisting of one or

more buildings or structures in an area owned, leased, or controlled

by a manufacturer;

23. “Over-the-counter drug” means a drug that contains a label

that identifies the product as a drug as required by 21 C.F.R.,

Section 201.66. The over-the-counter-drug label includes:

a. a “Drug Facts” panel, or

b. a statement of the “active ingredient(s)” with a list

of those ingredients contained in the compound,

substance or preparation;

24. “Person” means any individual, company, partnership, joint

venture, joint agreement, association, mutual or otherwise, limited

liability company, corporation, estate, trust, business trust,

receiver or trustee appointed by any state or federal court or

otherwise, syndicate, this state, any county, city, municipality,

school district, any other political subdivision of the state, or

any group or combination acting as a unit, in the plural or singular

number;

25. “Prepared food” means:

a. food sold in a heated state or that is heated by the

seller,

b. two or more food ingredients mixed or combined by the

seller for sale as a single item, or

c. food sold with eating utensils provided by the seller,

including plates, knives, forks, spoons, glasses,

cups, napkins, or straws, but does not include a

container or packaging used to transport the food.

Prepared food shall not include food sold by a seller whose primary

North American Industry Classification System (NAICS) classification

is manufacturing in Sector 311, except subsector 3118, food sold in

an unheated state by weight or volume as a single item, and food

sold that ordinarily requires additional cooking, not including just

reheating, by the consumer prior to consumption;

26. “Prescription” means an order, formula or recipe issued in

any form of oral, written, electronic, or other means of

transmission by a duly licensed “practitioner” as defined in Section

1357.6 of this title;

27. “Prewritten computer software” means computer software,

including prewritten upgrades, which is not designed and developed

by the author or other creator to the specifications of a specific

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purchaser. The combining of two or more prewritten computer

software programs or prewritten portions thereof does not cause the

combination to be other than prewritten computer software.

Prewritten software includes software designed and developed by the

author or other creator to the specifications of a specific

purchaser when it is sold to a person other than the purchaser.

Where a person modifies or enhances computer software of which the

person is not the author or creator, the person shall be deemed to

be the author or creator only of such person’s modifications or

enhancements. Prewritten software or a prewritten portion thereof

that is modified or enhanced to any degree, where such modification

or enhancement is designed and developed to the specifications of a

specific purchaser, remains prewritten software; provided, however,

that where there is a reasonable, separately stated charge or an

invoice or other statement of the price given to the purchaser for

such modification or enhancement, such modification or enhancement

shall not constitute prewritten computer software;

28. “Repairman” means any person who performs any repair

service upon tangible personal property of the consumer, whether or

not the repairman, as a necessary and incidental part of performing

the service, incorporates tangible personal property belonging to or

purchased by the repairman into the tangible personal property being

repaired;

29. “Sale” means the transfer of either title or possession of

tangible personal property for a valuable consideration regardless

of the manner, method, instrumentality, or device by which the

transfer is accomplished in this state, or other transactions as

provided by this paragraph, including but not limited to:

a. the exchange, barter, lease, or rental of tangible

personal property resulting in the transfer of the

title to or possession of the property,

b. the disposition for consumption or use in any business

or by any person of all goods, wares, merchandise, or

property which has been purchased for resale,

manufacturing, or further processing,

c. the sale, gift, exchange, or other disposition of

admission, dues, or fees to clubs, places of

amusement, or recreational or athletic events or for

the privilege of having access to or the use of

amusement, recreational, athletic or entertainment

facilities,

d. the furnishing or rendering of services taxable under

the Oklahoma Sales Tax Code, and

e. any use of motor fuel or diesel fuel by a supplier, as

defined in Section 500.3 of this title, upon which

sales tax has not previously been paid, for purposes

other than to propel motor vehicles over the public

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highways of this state. Motor fuel or diesel fuel

purchased outside the state and used for purposes

other than to propel motor vehicles over the public

highways of this state shall not constitute a sale

within the meaning of this paragraph;

30. “Sale for resale” means:

a. a sale of tangible personal property to any purchaser

who is purchasing tangible personal property for the

purpose of reselling it within the geographical limits

of the United States of America or its territories or

possessions, in the normal course of business either

in the form or condition in which it is purchased or

as an attachment to or integral part of other tangible

personal property,

b. a sale of tangible personal property to a purchaser

for the sole purpose of the renting or leasing, within

the geographical limits of the United States of

America or its territories or possessions, of the

tangible personal property to another person by the

purchaser, but not if incidental to the renting or

leasing of real estate,

c. a sale of tangible goods and products within this

state if, simultaneously with the sale, the vendor

issues an export bill of lading, or other

documentation that the point of delivery of such goods

for use and consumption is in a foreign country and

not within the territorial confines of the United

States. If the vendor is not in the business of

shipping the tangible goods and products that are

purchased from the vendor, the buyer or purchaser of

the tangible goods and products is responsible for

providing an export bill of lading or other

documentation to the vendor from whom the tangible

goods and products were purchased showing that the

point of delivery of such goods for use and

consumption is a foreign country and not within the

territorial confines of the United States, or

d. a sale of any carrier access services, right of access

services, telecommunications services to be resold, or

telecommunications used in the subsequent provision

of, use as a component part of, or integrated into,

end-to-end telecommunications service;

31. “Soft drinks” means any nonalcoholic beverages that contain

natural or artificial sweeteners. Soft drinks shall not include

beverages that contain:

a. milk or milk products,

b. soy, rice, oat, or similar milk substitutes, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 435

c. greater than fifty percent (50%) of vegetable or fruit

juice by volume;

32. “Tangible personal property” means personal property that

can be seen, weighed, measured, felt, or touched or that is in any

other manner perceptible to the senses. Tangible personal property

includes electricity, water, gas, steam and prewritten computer

software. This definition shall be applicable only for purposes of

the Oklahoma Sales Tax Code;

33. “Taxpayer” means any person liable to pay a tax imposed by

the Oklahoma Sales Tax Code;

34. “Tax period” or “taxable period” means the calendar period

or the taxpayer’s fiscal period for which a taxpayer has obtained a

permit from the Tax Commission to use a fiscal period in lieu of a

calendar period;

35. “Tax remitter” means any person required to collect,

report, or remit the tax imposed by the Oklahoma Sales Tax Code. A

tax remitter who fails, for any reason, to collect, report, or remit

the tax shall be considered a taxpayer for purposes of assessment,

collection, and enforcement of the tax imposed by the Oklahoma Sales

Tax Code; and

36. “Vendor” means:

a. any person making sales of tangible personal property

or services in this state, the gross receipts or gross

proceeds from which are taxed by the Oklahoma Sales

Tax Code,

b. any person maintaining a place of business in this

state and making sales of tangible personal property

or services, whether at the place of business or

elsewhere, to persons within this state, the gross

receipts or gross proceeds from which are taxed by the

Oklahoma Sales Tax Code,

c. any person who solicits business by employees,

independent contractors, agents, or other

representatives in this state, and thereby makes sales

to persons within this state of tangible personal

property or services, the gross receipts or gross

proceeds from which are taxed by the Oklahoma Sales

Tax Code, or

d. any person, pursuant to an agreement with the person

with an ownership interest in or title to tangible

personal property, who has been entrusted with the

possession of any such property and has the power to

designate who is to obtain title, to physically

transfer possession of, or otherwise make sales of the

property.
Okla. Stat. tit. 68, § 68-1377 — OK Code / Title 68 / Section 68-1377
Clothing or footwear - Certain sales exempted from county
Status: in_force

sales tax.

The sales tax imposed by any county or authority authorized by

law to levy a sales tax shall not be imposed upon the sale of an

article of clothing or footwear designed to be worn on or about the

human body in accordance with and to the extent set forth in Section

3 of this act.
Okla. Stat. tit. 68, § 68-5013 — OK Code / Title 68 / Section 68-5013
Filing of claim - Credits - Refunds - Families receiving
Status: in_force

federal assistance or state supplemental payments.

A. All claims for relief authorized by the Sales Tax Relief Act

shall be received by and in the possession of the Oklahoma Tax

Commission on or before June 30 of each year for sales taxes paid

for the preceding calendar year. Claimants shall be allowed a

direct credit against income taxes owed by such claimant to the

State of Oklahoma for the amount of such claim, in which case such

claim shall be filed with the income tax return of the claimant on

or before April 15 following the close of the taxable year, unless

the claimant has been granted an extension of time in order to file

an income tax return, in which case the claim may be filed with the

return filed pursuant to the extension. In all cases where

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1510

claimants have no income tax liability or where the sales tax relief

authorized by this section exceeds the income tax liability of the

claimant, such claim, or any balance thereof, shall be paid out in

the same manner and out of the same fund as refunds of income taxes

are paid and so much of said fund as is necessary for such purposes

is hereby appropriated.

B. 1. Sales tax relief for families receiving assistance

pursuant to the federal program of Temporary Aid to Needy Families

shall be transferred from the Oklahoma Tax Commission to the

Department of Human Services as provided in this subsection for

purposes of obtaining federal matching funds to increase the

payments to recipients of Temporary Aid to Needy Families. The

determination of the amount to be transferred by the Oklahoma Tax

Commission shall be based on a statistical report prepared monthly

by the Department of Human Services which identifies the number of

recipients of Temporary Aid to Needy Families. The amount

transferred shall equal one-twelfth (1/12) of the annual sales tax

relief for all persons receiving assistance during the month of the

report. The amount transferred shall be paid out of the Income Tax

Withholding Refund Account of the Tax Commission.

2. Monies received from the Tax Commission shall be deposited

in the Human Services Fund. Recipients of assistance pursuant to

the federal program of Temporary Aid to Needy Families shall receive

sales tax relief as a part of their monthly Temporary Aid to Needy

Families.

C. All duties of the Tax Commission to make sales tax relief

payments to recipients since January 1, 1992, of state supplemental

payments or medical assistance as patients in long-term care

facilities who have received such supplemental payments or medical

assistance throughout the calendar year are hereby transferred to

the Department of Human Services. Receipt of such supplemental

payments or medical assistance shall constitute automatic

eligibility for sales tax relief under the provisions of the Sales

Tax Relief Act. Sales tax relief payments to persons identified in

this subsection shall be made as soon as practicable after the

commencement of each calendar year. The Department of Human

Services shall notify the Tax Commission of the total amount of the

sales tax relief payments made in order that such sum may be

transferred from the Income Tax Withholding Refund Account of the

Tax Commission to the Department.

D. For those individuals receiving assistance or state

supplemental payments as provided in subsections B and C of this

section, the Department of Human Services shall make the sales tax

relief payment without the requirement of an additional application

form.

E. To avoid duplication of payment, at the end of each calendar

year, the Department of Human Services shall provide the Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1511

Commission with a list of the individuals who received sales tax

relief from the Department. Persons receiving sales tax relief

payments directly from the Department of Human Services shall not beOklahoma Statutes - Title 68. Revenue and Taxation Page 39tion

form.

E. To avoid duplication of payment, at the end of each calendar

year, the Department of Human Services shall provide the Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1511

Commission with a list of the individuals who received sales tax

relief from the Department. Persons receiving sales tax relief

payments directly from the Department of Human Services shall not be

entitled to additional sales tax relief payments from the Tax

Commission.

F. The Department of Human Services and the Tax Commission

shall work jointly to notify individuals receiving assistance or

state supplemental payments from the Department of Human Services of

their possible entitlement and right to apply for sales tax relief

as provided for in the Sales Tax Relief Act.
Okla. Stat. tit. 68, § 68-400.1 — OK Code / Title 68 / Section 68-400.1
Tobacco Products Tax Enforcement Unit
Status: in_force

A. For the purpose of enforcing the tobacco tax laws of this

state, the Oklahoma Tax Commission is authorized, contingent upon

the availability of funds, to establish and maintain a unit to be

known as the "Tobacco Products Tax Enforcement Unit". The unit

shall enforce the tobacco tax laws of this state and ensure that all

taxes are paid on tobacco products by:

1. Confirming that all entities selling tobacco products in

this state are properly licensed as provided in Section 400 et seq.

of Title 68 of the Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 223

2. Verifying that all retailers are only purchasing tobacco

products from wholesalers licensed by the Tax Commission;

3. Providing a dedicated telephone line and email address for

licensed wholesalers, licensed retailers and the general public to

report suspected violations of tobacco tax laws; provided, no

entity, individual or those who report violations on behalf of a

licensed wholesaler or retailer shall be required to disclose their

identity;

4. Auditing licensed wholesalers and retailers to ensure all

tobacco product taxes are paid;

5. Issuing fines for violations as provided in Section 400 et

seq. of Title 68 of the Oklahoma Statutes;

6. Conducting wholesale and retail tobacco inspections to find

and confiscate untaxed tobacco products;

7. Establishing data-sharing programs with tax departments in

surrounding states related to tobacco product taxes;

8. Creating an industry advisory committee including licensed

wholesalers and retailers who may represent the entity related to

tobacco products tax enforcement concerns and suggestions. The

industry advisory committee shall be composed of five (5) members as

follows:

a. two members who are licensed wholesalers to be

appointed by the Governor,

b. one member who is a licensed retailer to be appointed

by the President Pro Tempore of the Oklahoma Senate,

c. one member who is a licensed retailer to be appointed

by the Speaker of the Oklahoma House of

Representatives, and

d. one member who is a licensed wholesaler to be

appointed by the four members provided for in

subparagraphs a through c of this paragraph.

The committee shall meet quarterly. The Oklahoma Tax Commission

shall promulgate rules establishing minimum requirements as may be

deemed necessary to carry out the purposes of the committee; and

9. Working with law enforcement and conducting investigations

to stop illegal acquisition and shipment of tobacco products by

persons not licensed to sell tobacco products in this state.

B. The Tax Commission shall annually submit a report to the

Governor, President Pro Tempore of the Senate and Speaker of the

House of Representatives listing the number of wholesale and retail

tobacco inspections conducted, the amount of untaxed tobacco

products confiscated, the number of tobacco products tax audits

conducted, the amount of taxes assessed and the amount of taxes

collected as the result of audits and confiscations, the number of

suspected violations reported and the actions taken in response, and

the number of fines issued and the amount of fines collected.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 224
Okla. Stat. tit. 68, § 68-1350 — OK Code / Title 68 / Section 68-1350
Citation
Status: in_force

This article shall be known as and may be cited as the "Oklahoma

Sales Tax Code".
Okla. Stat. tit. 68, § 68-2357.61a — OK Code / Title 68 / Section 68-2357.61a
Moratorium on certain tax credits
Status: repealed

The Legislature hereby establishes a moratorium on tax credits

authorized pursuant to Sections 2357.62 and 2357.63 of Title 68 of

the Oklahoma Statutes, subject to the provisions of subsection A of

Section 2357.62 and subsection A of Section 2357.63 of Title 68 of

the Oklahoma Statutes. Unless otherwise repealed or revoked by the

Oklahoma Legislature, the moratorium shall be in effect for

investments made on or after June 1, 2010, through December 31,

2011.
Okla. Stat. tit. 68, § 68-401 — OK Code / Title 68 / Section 68-401
Definitions
Status: in_force

For the purpose of this article:

1. The word "person" shall mean any individual, company,

limited liability company, corporation, partnership, association,

joint adventure, estate, trust or any other group, or combination

acting as a unit, and the plural as well as the singular, unless the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 227

intention to give a more limited meaning is disclosed by the

context;

2. The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

3. The word "wholesaler" shall include dealers whose principal

business is that of a wholesale dealer, and who is known to the

trade as such, who shall sell any tobacco products to licensed

retail dealers only for the purpose of resale;

4. The word "retailer" shall include every dealer, other than a

wholesaler as defined above, whose principal business is that of

selling merchandise at retail, who shall sell, or offer for sale,

tobacco products;

5. The word "consumer" shall mean a person who comes into

possession of tobacco for the purpose of consuming it;

6. The words "first sale" shall mean and include the first

sale, or distribution, of tobacco products in intrastate commerce,

or the first use or consumption of tobacco products within this

state;

7. The words "tobacco products" shall mean any cigars, smoking

tobacco and smokeless tobacco;

8. The term "cigars" shall include any roll of tobacco for

smoking, irrespective of size or shape and irrespective of the

tobacco being flavored, adulterated or mixed with any other

ingredients, where such roll has a wrapper made chiefly of tobacco;

9. The term "smokeless tobacco" shall mean all smokeless

tobacco including snuff and chewing tobacco;

10. The term "snuff" shall mean any finely cut, ground or

powdered tobacco that is not intended to be smoked;

11. The term "chewing tobacco" means any leaf tobacco that is

not intended to be smoked;

12. The term "smoking tobacco" shall mean any pipe tobacco or

roll-your-own tobacco;

13. The term "pipe tobacco" means any tobacco which, because of

its appearance, type, packaging or labeling, is suitable for use and

likely to be offered to, or purchased by, consumers as tobacco to be

smoked in a pipe;

14. The term "roll-your-own tobacco" means any tobacco which,

because of its appearance, type, packaging or labeling, is suitable

for use and likely to be offered to, or purchased by, consumers as

tobacco for making cigarettes or cigars, or for use as wrappers

therof; and

15. The term "untaxed" means that the full amount of tax has

not been paid as required by Section 400 et seq. of this title.
Okla. Stat. tit. 68, § 68-722 — OK Code / Title 68 / Section 68-722
Tax credit on special fuels consumed outside State -
Status: in_force

Application and procedure.

Any person licensed as a special fuel dealer or special fuel

user shall be entitled to a credit equivalent to the tax rate per

gallon on all special fuels upon which the Oklahoma special fuel tax

has been paid and which has thereafter been consumed in motor

vehicles outside the State of Oklahoma. When the amount of credit

herein provided to which the dealer or user is entitled for any

calendar month exceeds the amount of tax for which such dealer or

user is liable for special fuels consumed in Oklahoma in such

vehicles during the same month, such excess shall, under regulations

promulgated by the Oklahoma Tax Commission, be allowed as a credit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 353

against the tax for which such dealer or user would be otherwise

liable for any of the succeeding months; or, upon claim filed with

the Oklahoma Tax Commission within one (1) year from the first day

of any calendar month in which said special fuel was used, such

excess may be refunded. Application for refund must be supported by

evidence of the mileage traveled and the gallonage consumed and

satisfactory evidence of the tax-paid purchases. Refund vouchers

shall be paid from current collections derived from the tax levied

under which the tax refund claims have been allowed, and a portion

of such current collections as are necessary to pay such refund is

hereby appropriated.
Okla. Stat. tit. 68, § 68-500.6 — OK Code / Title 68 / Section 68-500.6
Apportionment of gasoline and compressed natural gas
Status: in_force

tax.

A. The tax of sixteen cents ($0.16) per gallon of gasoline that

is levied by paragraph 1 of subsection A of Section 500.4 of this

title, the tax upon compressed natural gas levied by paragraph 3 of

subsection A of Section 500.4 of this title, the tax upon liquefied

natural gas levied by paragraph 4 of subsection A of Section 500.4

of this title and the tax of two and eight one-hundredths cents

($0.0208) per gallon of gasoline that is levied by subsection C of

Section 500.4 of this title, and penalties and interest thereon,

collected by the Oklahoma Tax Commission under the levy shall be

apportioned and distributed monthly as follows:

1. The first Two Hundred Fifty Thousand Dollars ($250,000.00)

of the levy collected each month shall be deposited in the State

Treasury to the credit of the State Transportation Fund;

2. One and six hundred twenty-five one-thousandths percent

(1.625%) of the levy shall be remitted to the State Treasurer to the

credit of the High Priority State Bridge Revolving Fund as created

in Section 506 of Title 69 of the Oklahoma Statutes;

3. Sixty-three and seventy-five one-hundredths percent (63.75%)

of the levy shall be deposited in the State Treasury to the credit

of the State Transportation Fund to be apportioned as follows:

a. the first Eight Hundred Fifty Thousand Dollars

($850,000.00) collected each fiscal year shall be

transferred to the Public Transit Revolving Fund,

created in Section 4031 of Title 69 of the Oklahoma

Statutes, and

b. the second Eight Hundred Fifty Thousand Dollars

($850,000.00) collected each fiscal year shall be

transferred to the Oklahoma Tourism and Passenger Rail

Revolving Fund and shall be used by the Department of

Transportation:

(1) to contract railroad passenger services,

including but not limited to a route linking

stations in Oklahoma and Tulsa Counties with

other primary points in the national railroad

passenger system and passenger rail service

within the state, and a route beginning at a

station in Oklahoma County and extending north to

the Kansas state line in Kay County, and

(2) to provide necessary facility, signaling, and

track improvements for those contracted services,

c. forty-one and two-tenths percent (41.2%) of the monies

apportioned to the State Transportation Fund shall be

used for any purpose provided for in Section 1502 of

Title 69 of the Oklahoma Statutes,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 266

d. nine and eight-tenths percent (9.8%) of the monies

apportioned to the State Transportation Fund shall be

used to provide funds for the construction and

maintenance of farm-to-market roads on the state

highway system, and other rural farm-to-market roads

and bridges, and

e. any remaining amount of the apportionment shall be

deposited into the State Transportation Fund;

4. Twenty-seven percent (27%) of the levy shall be transmitted

by the Tax Commission to the various counties of the state, to be

apportioned and used as follows:

a. sixty-five and three-tenths percent (65.3%) of the

monies apportioned under this paragraph shall be used

on the following basis:

(1) forty percent (40%) of such sum shall be

distributed to the various counties in the

proportion which the county road mileage of each

county bears to the entire state road mileage as

certified by the Transportation Commission, and

(2) the remaining sixty percent (60%) of such sum

shall be distributed to the various counties on

the basis which the population and area of each

county bears to the total population and area of

the state. The population shall be as shown by

the last Federal Decennial Census or the most

recent annual estimate provided by the U.S.

Bureau of the Census,

b. twenty-three and one-tenth percent (23.1%) of the

monies apportioned under this paragraph shall be

distributed to the counties in the following manner:

One-third (1/3) on area; one-third (1/3) on rural

population, defined as including the population of all

municipalities with a population of less than five

thousand (5,000) according to the latest Federal

Decennial Census; and one-third (1/3) on county road

mileage, as last certified by the Department of

Transportation, as each county bears to the entire

area, rural population and road mileage of the state,

and

c. eleven and six-tenths percent (11.6%) of the monies

apportioned under this paragraph shall be distributed

to the various counties of the state based on a

formula developed by the Department of Transportation

and approved by the Department of Transportation

County Advisory Board created pursuant to Section

302.1 of Title 69 of the Oklahoma Statutes. The

formula shall be similar to the formula currently used

Oklahoma Statutes - Title 68. Revenue and Taxation Page 267

for the distribution of monies in the County Bridge

Program funds, but shall also take into consideration

the effect of the terrain and traffic volume as

related to county road improvement and maintenance

costs;

5. Three and one hundred twenty-five one-thousandths percent

(3.125%) of the levy shall be distributed to the various counties of

the state based on a formula developed by the Department of

Transportation and approved by the Department of Transportation

County Advisory Board created pursuant to Section 302.1 of Title 69

of the Oklahoma Statutes. The formula shall be similar to the

formula currently used for the distribution of monies in the County

Bridge Program funds, but shall also take into consideration the

effect of the terrain and traffic volume as related to county road

improvement and maintenance costs;

6. Two and two hundred ninety-seven one-thousandths percent

(2.297%) of the levy shall be distributed to the various counties of

the state for deposit into the County Bridge and Road Improvement

Fund of each county based on a formula developed by the Department

of Transportation and approved by the Department of Transportation

County Advisory Board created pursuant to Section 302.1 of Title 69

of the Oklahoma Statutes to be used for the purposes set forth in

the County Bridge and Road Improvement Act. The formula shall be

similar to the formula currently used for the distribution of monies

in the County Bridge Program funds, but shall also take into

consideration the effect of the terrain and traffic volume as

related to county road improvement and maintenance costs;

7. One and eight hundred seventy-five one-thousandths percent

(1.875%) of the levy shall be transmitted by the Tax Commission to

the treasurers of the various incorporated cities and towns of the

state in the percentage which the population, as shown by the last

Federal Decennial Census or the most recent annual estimate provided

by the U.S. Bureau of the Census, bears to the total population of

all the incorporated cities and towns in this state. The funds

shall be expended for the construction, repair and maintenance of

the streets and alleys of the incorporated cities and towns of this

state; and

8. Three hundred twenty-eight one-thousandths percent (0.328%)

of the levy shall be transmitted by the Tax Commission to the

Statewide Circuit Engineering District Revolving Fund as created in

Section 687.2 of Title 69 of the Oklahoma Statutes.

B. 1. The funds apportioned or transmitted pursuant to

subparagraphs a, b, and c of paragraph 4 of subsection A of this

section, subsection B of Section 500.7 of this title, subsection B

of Section 704 of this title, Section 706 of this title, and

paragraph 2 of subsection D of Section 707.3 of this title shall be

sent to the respective county treasurers and deposited in the county

Oklahoma Statutes - Title 68. Revenue and Taxation Page 268

highway fund to be used by the county commissioners for the purpose

of constructing and maintaining county highways and bridges.

2. The funds received by any county shall not be diverted to

any other county of the state, and shall only be expended under the

direction and control of the board of county commissioners in the

county to which the funds are appropriated. If any part of the

funds is diverted for any other purpose, the county commissioners

shall be liable on their bond for double the amount of the money so

diverted. This paragraph shall not prohibit counties from entering

into cooperative agreements pertaining to the maintenance and

construction of roads and bridges.

3. Where any county highway has been laid out over a road

already constructed in any county by the use of money raised from

county bond issues for that purpose, either alone or by the use of

federal or state aid, or both, the county commissioners may set

aside out of the funds apportioned to that county, as provided in

this section, an amount of money equal to the value of any part

thereof, of the interest of such county in such highway or bridge,

which amount of money shall be considered by the excise board in

reducing the levy for the purpose of retiring the bonded

indebtedness and interest thereon of the county, and shall be used

for investment or deposit in the same manner as provided by law for

the disposition of other sinking fund money.

4. In all counties where the county excise board may find it

necessary, because of insufficient revenue, to maintain county

government out of the general fund, after a levy of ten (10) mills

has been made for any fiscal year, the county excise board may

appropriate out of any such funds apportioned to the county an

amount sufficient to pay the salaries of the county commissioners of

the county for the fiscal year.

5. Counties may use funds deposited in the county highway fund

for the purpose of matching federal or state funds, provided such

funds are available, as necessary to secure assistance in the

construction or improvement of the county road system.

C. With regards to the apportionment of the levy as set forth

in paragraph 5 of subsection A of this section, paragraph 5 of

subsection A of Section 500.7 of this title, and subsection C of

Section 707.2 of this title:

1. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in a restricted road

maintenance fund, such funds shall be deposited directly to the

county highway fund of the county;

2. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in the County Road Improvement

Fund, or the County Bridge Improvement Fund, such funds shall, by

resolution approved by a majority of the board of county

Oklahoma Statutes - Title 68. Revenue and Taxation Page 269

commissioners and filed with the Department of Transportation, be

deposited in the county highway fund of the county;

3. If any county has an accrued balance of funds which were

appropriated to or otherwise accrued in the County Bridge and Road

Improvement Fund, ninety-nine percent (99%) of such funds shall be

remitted to the respective county treasurer for deposit in the

appropriate County Bridge and Road Improvement Fund to be used for

the purpose set forth in the County Bridge and Road Improvement Act.

The remaining one percent (1%) of such funds will be remitted to the

Statewide Circuit Engineering District Revolving Fund; and

4. If any county has an advanced funding agreement with the

Department of Transportation, the Department of Transportation shall

notify the Tax Commission as to the amount the county is obligated

to pay according to the terms of the advanced funding agreement.

The obligated amount shall be transferred each month by the Tax

Commission to the Department of Transportation to the credit of the

County Bridge and Road Improvement Fund from the funds apportioned

to the county pursuant to paragraph 5 of subsection A of this

section. A county may elect to increase the monthly amount to be

repaid pursuant to the advanced funding agreement from the funds

apportioned to the county, but a county shall not be permitted to

reduce the amount agreed to pursuant to the advanced funding

agreement.

D. The tax levied on gasoline pursuant to Section 500.4A of

this title, and the penalties and interest thereon, collected by the

Tax Commission under the levy shall be apportioned and distributed

on a monthly basis to the State Highway Construction and Maintenance

Fund for the purposes authorized by Section 1502 of Title 69 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-1370 — OK Code / Title 68 / Section 68-1370
County sales tax - Notice of rate change - Exemptions -
Status: repealed

Duration – Voting and elections for a levy.

A. In accordance with the provisions of Section 1 of this act,

any county of this state may levy a sales tax of not to exceed two

percent (2%) upon the gross proceeds or gross receipts derived from

all sales or services in the county upon which a consumer's sales

tax is levied by this state. Before a sales tax may be levied by

the county, the imposition of the tax shall first be approved by a

majority of the registered voters of the county voting thereon at a

special election called by the board of county commissioners or by

initiative petition signed by not less than five percent (5%) of the

registered voters of the county who were registered at the time of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 624

the last general election. However, if a majority of the registered

voters of a county voting fail to approve such a tax, the board of

county commissioners shall not call another special election for

such purpose for six (6) months. Any sales tax approved by the

registered voters of a county shall be applicable only when the

point of sale is within the territorial limits of such county. Any

sales tax levied or any change in the rate of a sales tax levied

pursuant to the provisions of this section shall become effective on

the first day of the calendar quarter following approval by the

voters of the county unless another effective date, which shall also

be on the first day of a calendar quarter, is specified in the

ordinance or resolution levying the sales tax or changing the rate

of sales tax.

B. The Oklahoma Tax Commission shall give notice to all vendors

of a rate change at least sixty (60) days prior to the effective

date of the rate change. Provided, for purchases from printed

catalogs wherein the purchaser computed the tax based upon local tax

rates published in the catalog, the rate change shall not be

effective until the first day of a calendar quarter after a minimum

of one hundred twenty (120) days' notice to vendors. Failure to

give notice as required by this section shall delay the effective

date of the rate change to the first day of the next calendar

quarter.

C. Initiative petitions calling for a special election

concerning county sales tax proposals shall be in accordance with

Sections 2, 3, 3.1, 6, 18 and 24 of Title 34 of the Oklahoma

Statutes. Petitions shall be submitted to the office of county

clerk for approval as to form prior to circulation. Following

approval, the petitioner shall have ninety (90) days to secure the

required signatures. After securing the requisite number of

signatures, the petitioner shall submit the petition and signatures

to the county clerk. Following the verification of signatures, the

county clerk shall present the petition to the board of county

commissioners. The special election shall be held within sixty (60)

days of receiving the petition. The ballot title presented to the

voters at the special election shall be identical to the ballot as

presented in the initiative petition.

D. Subject to the provisions of Section 1357.10 of this title,

all items that are exempt from the state sales tax shall be exempt

from any sales tax levied by a county.

E. Any sales tax which may be levied by a county shall be

designated for a particular purpose. Such purposes may include, but

are not limited to, projects owned by the state, any agency or

instrumentality thereof, the county and/or any political subdivision

located in whole or in part within such county, regional

development, economic development, common education, general

operations, capital improvements, county roads, weather modification

Oklahoma Statutes - Title 68. Revenue and Taxation Page 625

or any other purpose deemed, by a majority vote of the county

commissioners or as stated by initiative petition, to be necessary

to promote safety, security and the general well-being of the

people, including any authorized purpose pursuant to the Oklahoma

Community Economic Development Pooled Finance Act. The county shall

identify the purpose of the sales tax when it is presented to the

voters pursuant to the provisions of subsection A of this section.

Except as otherwise provided in this section and except as required

by the Oklahoma Community Economic Development Pooled Finance Act,

the proceeds of any sales tax levied by a county shall be deposited

in the general revenue or sales tax revolving fund of the county and

shall be used only for the purpose for which such sales tax was

designated. If the proceeds of any sales tax levied by a county

pursuant to this section are pledged for the purpose of retiring

indebtedness incurred for the specific purpose for which the sales

tax is imposed, the sales tax shall not be repealed until such time

as the indebtedness is retired. However, in no event shall the life

of the tax be extended beyond the duration approved by the voters of

the county.

F. 1. Notwithstanding any other provisions of law, any county

that has approved a sales tax for the construction, support or

operation of a county hospital may continue to collect such tax if

such hospital is subsequently sold. Such collection shall only

continue if the county remains indebted for the past construction,

support or operation of such hospital. The collection may continue

only until the debt is repaid or for the stated term of the sales

tax, whichever period is shorter.

2. If the construction, support or operation of a hospital is

funded through the levy of a county sales tax pursuant to this

section and such hospital is subsequently sold, the county levying

the tax may dissolve the governing board of such hospital following

the sale. Upon the sale of the hospital and dissolution of any

governing board, the county is relieved of any future liability for

the operation of such hospital.

G. Proceeds from any sales tax levied that is designated to be

used solely by the sheriff for the operation of the office of

sheriff shall be placed in the special revenue account of the

sheriff.

H. The life of the tax could be limited or unlimited in

duration. The county shall identify the duration of the tax when it

is presented to the voters pursuant to the provisions of subsections

A and C of this section. The maximum duration of a levy imposed

pursuant to Section 891.14 of Title 62 of the Oklahoma Statutes

shall be no longer than allowed pursuant to the Oklahoma Community

Economic Development Pooled Finance Act.

I. Except for the levies imposed pursuant to Section 891.14 of

Title 62 of the Oklahoma Statutes, there are hereby created one or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 626

more county sales tax revolving funds in each county which levies a

sales tax under this section if any or all of the proceeds of such

tax are not to be deposited in the general revenue fund of the

county or comply with the provisions of subsection G of this

section. Each such revolving fund shall be designated for a

particular purpose and shall consist of all monies generated by such

sales tax which are designated for such purpose. Monies in such

funds shall only be expended for the purposes specifically

designated as required by this section. A county sales tax

revolving fund shall be a continuing fund not subject to fiscal year

limitations.

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

to Section 891.14 of Title 62 of the Oklahoma Statutes, taxes levied

by a county shall not become valid until the ordinance or resolution

setting the rate of the levy shall have been approved by a majority

vote of the registered voters of each such county voting on such

question at a special election. Elections conducted pursuant to

questions submitted pursuant to Section 891.14 of Title 62 of the

Oklahoma Statutes shall be conducted on the same date or in a

sequence that provides that the last vote required for approval by

all participating counties or municipalities occurs not later than

thirty (30) days after the date upon which the first vote occurs.
Okla. Stat. tit. 68, § 68-500.20 — OK Code / Title 68 / Section 68-500.20
Precollection and remittance of tax by suppliers
Status: in_force

A. The tax imposed by Sections 500.4 and 500.4B of this title,

measured by motor fuel removed by a licensed supplier from a

terminal or refinery in this state other than a bulk transfer, shall

be precollected and remitted on behalf of the retail consumers to

the state by the supplier, as shown in the records of the terminal

operator, who removes the taxable gallons.

B. The supplier, and each reseller, shall list the amount of

tax as a separate line item on all invoices or billings.

C. All tax to be paid by a supplier with respect to gallons

removed on the account of the supplier during a calendar month shall

be due and payable on or before the twentieth day of the following

Oklahoma Statutes - Title 68. Revenue and Taxation Page 283

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.

D. A supplier shall remit any late taxes remitted to the

supplier by an eligible purchaser and shall timely notify the

Commission of any late remittances if that supplier has previously

given notice to the Commission of an uncollectible tax amount

pursuant to subsection B of Section 500.24 of this title. For the

purposes of reporting a payment received on previously claimed

uncollectible taxes, any payments made to a supplier on a debt or

account shall be applied first proportionally to the gallons sold

and the tax thereon, and secondly to interest, service charges, and

any other charges.
Okla. Stat. tit. 68, § 68-360.4 — OK Code / Title 68 / Section 68-360.4
Certification by manufacturer
Status: in_force

A. 1. Every tobacco product manufacturer whose cigarettes are

sold in this state, whether directly or through a distributor,

retailer or similar intermediary or intermediaries, shall execute

and deliver on a form or in the manner prescribed by the Attorney

General a certification to the Oklahoma Tax Commission and Attorney

General, no later than April 30 of each year, certifying under

penalty of perjury that, as of the date of certification, the

tobacco product manufacturer either:

a. is a participating manufacturer, or

b. is in full compliance with the provisions of Sections

600.21 through 600.23 of Title 37 of the Oklahoma

Statutes.

2. A participating manufacturer shall include in its

certification a list of its brand families. The participating

manufacturer shall update the list thirty (30) calendar days prior

to any addition to or modification of its brand families by

executing and delivering a supplemental certification to the

Attorney General and the Oklahoma Tax Commission.

3. A nonparticipating manufacturer shall include in its

certification:

a. a list of all of its brand families and the number of

units sold for each brand family that were sold in the

state during the preceding calendar year, and

b. a list of all of its brand families that have been

sold in the state at any time during the current

calendar year:

(1) indicating, by an asterisk, any brand family sold

in the state during the preceding calendar year

that is no longer being sold in the state as of

the date of the certification, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 207

(2) identifying by name and address any other

manufacturer of the brand families in the

preceding or current calendar year.

The nonparticipating manufacturer shall update the list thirty (30)

calendar days prior to any corrected final addition to or

modification of its brand families by executing and delivering a

supplemental certification to the Attorney General and the Oklahoma

Tax Commission.

4. In the case of a nonparticipating manufacturer, the

certification shall further certify that the nonparticipating

manufacturer:

a. is registered to do business in the state or has

appointed a resident agent for service of process and

provided notice thereof as required by Section 360.5

of this title,

b. has established and continues to maintain a qualified

escrow fund, and

c. has executed a qualified escrow agreement that has

been reviewed and approved by the Attorney General and

that governs the qualified escrow fund as defined in

Section 600.22 of Title 37 of the Oklahoma Statutes

that the nonparticipating manufacturer is in full

compliance with the provisions of Sections 600.21

through 600.23 of Title 37 of the Oklahoma Statutes

and the Master Settlement Agreement Complementary Act

and any rules promulgated pursuant to the Master

Settlement Agreement Complementary Act.

5. The nonparticipating manufacturer shall include with

certification:

a. the name, address, and telephone number of the

financial institution with which the nonparticipating

manufacturer has established its qualified escrow

fund,

b. the account number of its qualified escrow fund and

any subaccount number for the State of Oklahoma,

c. the amount the nonparticipating manufacturer placed in

the qualified escrow fund for cigarettes sold in

Oklahoma during the preceding calendar year, the date

and amount of each deposit to the fund, and any

evidence or verification as may be deemed necessary by

the Attorney General to confirm the information

required by this paragraph, and

d. the amount and date of any withdrawal or transfer of

funds the nonparticipating manufacturer made at any

time from the qualified escrow fund or from any other

qualified escrow fund into which the nonparticipating

manufacturer made escrow payments pursuant to Section

Oklahoma Statutes - Title 68. Revenue and Taxation Page 208

600.23 of Title 37 of the Oklahoma Statutes rules

promulgated thereto.

6. In the case of a nonparticipating manufacturer located

outside of the United States, the certification shall further

certify that the nonparticipating manufacturer has provided a

declaration from each of its importers into the United States of any

of its brand families to be sold in Oklahoma. The declaration shall

be on a form prescribed by the Attorney General and shall state that

such importer accepts joint and several liability with the

nonparticipating manufacturer for all escrow deposits due, for all

penalties assessed and for payment of all costs and attorney fees

imposed in accordance with Sections 600.21 through 600.23 of Title

37 of the Oklahoma Statutes. Such declaration shall appoint for the

declaration a resident agent for service of process in Oklahoma in

accordance with Section 360.5 of this title.

7. A tobacco product manufacturer may not include a brand

family in its certification unless:

a. in the case of a participating manufacturer, the

participating manufacturer affirms that the brand

family is to be deemed to be its cigarettes for

purposes of calculating its payments under the Master

Settlement Agreement for the relevant year, in the

volume and shares determined pursuant to the Master

Settlement Agreement, or

b. in the case of a nonparticipating manufacturer, the

nonparticipating manufacturer affirms that the brand

family is to be deemed to be its cigarettes for

purposes of the provisions of Sections 600.21 through

600.23 of Title 37 of the Oklahoma Statutes.

8. Nothing in this section shall be construed as limiting or

otherwise affecting the right of this state to maintain that a brand

family constitutes cigarettes of a different tobacco product

manufacturer for purposes of calculating payments under the Master

Settlement Agreement or for purposes of Sections 600.21 through

600.23 of Title 37 of the Oklahoma Statutes.

9. Tobacco product manufacturers shall maintain all invoices

and documentation of sales and other information relied upon for the

certification for a period of five (5) years, unless otherwise

required by law to maintain them for a greater period of time.

10. At the time a manufacturer submits a yearly written

certification pursuant to this section, the manufacturer shall pay

to the Office of the Attorney General a fee of One Thousand Dollars

($1,000.00). All fees collected pursuant to this paragraph shall be

deposited in the Attorney General’s Revolving Fund.

B. 1. Not later than ninety (90) calendar days after this act

takes effect, the Attorney General shall develop and publish on its

website a directory listing all tobacco product manufacturers that

Oklahoma Statutes - Title 68. Revenue and Taxation Page 209

have provided current and accurate certifications conforming to the

requirements of subparagraph a of paragraph 4 of subsection A of

this section and all brand families that are listed in the

certifications, except as otherwise provided in this section.

2. The Attorney General shall not include or retain in the

directory the name or brand families of any nonparticipating

manufacturer that has failed to provide the required certification

or whose certification the Attorney General determines is not in

compliance with paragraphs 3, 4, and 5 of subsection A of this

section, unless the Attorney General has determined that a violation

has been cured to the satisfaction of the Attorney General.

3. Neither a tobacco product manufacturer nor brand family

shall be included or retained in the directory if the Attorney

General concludes, in the case of a nonparticipating manufacturer,

that:

a. any escrow payment required pursuant to Section 600.23

of Title 37 of the Oklahoma Statutes for any period

for any brand family, whether or not listed by the

nonparticipating manufacturer, has not been fully paid

into a qualified escrow fund governed by a qualified

escrow agreement that has been approved by the

Attorney General,

b. any outstanding final judgment, including interest

thereon, for a violation of the provisions of Sections

600.21 through 600.23 of Title 37 of the Oklahoma

Statutes has not been fully satisfied for the brand

family or manufacturer, or

c. the nonparticipating manufacturer or such tobacco

product manufacturer fails to provide reasonable

assurance that it will comply with the requirements of

this section or Sections 600.21 through 600.23 of

Title 37 of the Oklahoma Statutes, or the manufacturer

has knowingly failed to disclose any material

information required or knowingly made any material

false statement in the certification of any supporting

information or documentation provided. As used in

this subparagraph, reasonable assurances may include

information and documentation establishing to the

satisfaction of the Attorney General that a failure to

pay in Oklahoma or elsewhere was the result of a good-

faith dispute over the payment obligation.

4. The Attorney General shall update the directory as necessary

in order to correct mistakes and to add or remove a tobacco product

manufacturer or brand family to keep the directory in conformity

with the requirements of the Master Settlement Agreement

Complementary Act.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 210

5. Every stamping agent shall provide and update, as necessary,

an electronic mail address to the Oklahoma Tax Commission and the

Attorney General for the purpose of receiving any notifications as

may be required by the Master Settlement Agreement Complementary

Act.

6. Any nonparticipating manufacturer may request, by facsimile

transmission or other means to the Attorney General’s Tobacco

Enforcement Unit, information regarding its current compliance

status pursuant to this act and to Sections 600.21 through 600.23 of

Title 37 of the Oklahoma Statutes. Upon receipt of such request,

the Attorney General shall inform the requesting nonparticipating

manufacturer of its current compliance status before close of

business within three (3) business days.

C. It shall be unlawful for any person to:

1. Affix a stamp to a package or other container of cigarettes

of a tobacco product manufacturer or brand family not included in

the directory; and

2. Sell, offer, or possess for sale, in this state, or import

for personal consumption in this state, cigarettes of a tobacco

product manufacturer or brand family not included in the directory.
Okla. Stat. tit. 68, § 68-3637 — OK Code / Title 68 / Section 68-3637
Qualifications for maximum incentive amounts – Projects
Status: in_force

filmed in state.

To qualify for the maximum twenty percent (20%) base incentive

payment authorized for Oklahoma production projects pursuant to

subsection A of Section 5 of this act, the production project shall

utilize the services of apprentices according to the following

requirements:

1. For a production with Oklahoma expenditures of Seven Million

Five Hundred Thousand Dollars ($7,500,000.00) or less, two (2)

apprentices;

2. For a production with Oklahoma expenditures greater than

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

Fifteen Million Dollars ($15,000,000.00) or less, four (4)

apprentices;

3. For a production with Oklahoma expenditures greater than

Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million

Dollars ($25,000,000.00) or less, eight (8) apprentices; and

4. For a production with Oklahoma expenditures greater than

Twenty-five Million Dollars ($25,000,000.00), sixteen (16)

apprentices.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1411
Okla. Stat. tit. 68, § 68-3624 — OK Code / Title 68 / Section 68-3624
Oklahoma Film Enhancement Rebate Program
Status: in_force

A. There is hereby created the Oklahoma Film Enhancement Rebate

Program. A rebate in the amount of up to seventeen percent (17%) of

documented expenditures made in Oklahoma directly attributable to

the production of a film, television production, or television

commercial, as defined in Section 3623 of this title, in this state,

may be paid to the production company responsible for the

production. Provided, for documented expenditures made after July

1, 2009, the rebate amount shall be thirty-five percent (35%),

except as provided in subsection B of this section.

B. The amount of rebate paid to the production company as

provided for in subsection A of this section shall be increased by

an additional two percent (2%) of documented expenditures if a

production company spends at least Twenty Thousand Dollars

($20,000.00) for the use of music created by an Oklahoma resident

that is recorded in Oklahoma or for the cost of recording songs or

music in Oklahoma for use in the production.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1400

C. The rebate program shall be administered by the Oklahoma

Film and Music Office within the Oklahoma Department of Commerce and

the Oklahoma Tax Commission, as provided in the Compete with Canada

Film Act.

D. To be eligible for a rebate payment:

1. The production company responsible for a film, television

production, or television commercial, as defined in Section 3623 of

this title, made in this state shall submit documentation to the

Oklahoma Film and Music Office of the amount of wages paid for

employment in this state to residents of this state directly

relating to the production and the amount of other production costs

incurred in this state directly relating to the production;

2. The production company has filed or will file any Oklahoma

tax return or tax document which may be required by law;

3. Except major studio productions, the production company

shall provide the name of the completion guarantor and a copy of the

bond guaranteeing the completion of the project or if a film has not

secured a completion bond, the production company shall provide

evidence that all Oklahoma crew and local vendors have been paid and

there are no liens against the production company pending in the

state;

4. The minimum budget for the film shall be Fifty Thousand

Dollars ($50,000.00) of which not less than Twenty-five Thousand

Dollars ($25,000.00) shall be expended in this state;

5. The production company shall provide evidence of financing

for production prior to the commencement of principal photography;

and

6. The production company shall provide evidence of a

certificate of general liability insurance with a minimum coverage

of One Million Dollars ($1,000,000.00) and a workers' compensation

policy pursuant to state law, which shall include coverage of

employer's liability.

E. A production company shall not be eligible to receive both a

rebate payment pursuant to the provisions of Section 3621 et seq. of

this title and an exemption from sales taxes pursuant to the

provisions of paragraph 23 of Section 1357 of this title. If a

production company has received such an exemption from sales taxes

and submits a claim for rebate pursuant to the provisions of the

Compete with Canada Film Act, the company shall be required to fully

repay the amount of the exemption to the Tax Commission. A claim

for a rebate shall include documentation from the Tax Commission

that repayment has been made as required herein or shall include an

affidavit from the production company that the company has not

received an exemption from sales taxes pursuant to the provisions of

paragraph 21 of Section 1357 of this title.

F. The Office shall approve or disapprove all claims for rebate

and shall notify the Tax Commission. The Tax Commission shall, upon

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1401

notification of approval from the Oklahoma Film and Music Office,

issue payment for all approved claims from funds in the Oklahoma

Film Enhancement Rebate Program Revolving Fund created in Section

3625 of this title. Excluding any rebate payments to high impact

productions as provided for in subsection G of this section, the

amount of claims prequalified and approved by the Office for any

single fiscal year shall not exceed Eight Million Dollars

($8,000,000.00). If the amount of approved claims exceeds the

amount specified in this subsection in a fiscal year, payments shall

be made in the order in which the claims are approved by the Office.

If an approved claim is not paid in whole or in part, the unpaid

claim or unpaid portion may be paid in the following fiscal year

subject to the limitations specified in this subsection. The

liability of the State of Oklahoma to make incentive payments

pursuant to this act shall be limited to the balance of the Oklahoma

Film Enhancement Rebate Program Revolving Fund.

G. 1. At the time the Oklahoma Film and Music Office issues a

conditional prequalification for a production, such prequalification

may include a proposed designation as a high impact production, as

defined in Section 3623 of this title.

2. The proposed designation must be approved by the Cabinet

Secretary for Commerce.

3. If the high impact production otherwise meets all of the

requirements of the Compete with Canada Act and the Office gives

final approval to rebate claims, such rebate claims shall not be

subject to the Eight Million Dollar ($8,000,000.00) cap provided for

in subsection F of this section.

4. The payment of a rebate claim approved by the Office for a

production designated as a high impact production by the Cabinet

Secretary may be made as follows:

a. by special appropriation to the Oklahoma Film

Enhancement Rebate Program Revolving Fund, if the

claim is approved during a regular or special session

of the Oklahoma Legislature, or

b. by payment from the Oklahoma Quick Action Closing Fund

pursuant to Section 48.2 of Title 62 of the Oklahoma

Statutes, if the claim is approved when the Oklahoma

Legislature is not in session.
Okla. Stat. tit. 68, § 68-1370.1 — OK Code / Title 68 / Section 68-1370.1
Counties - Sales tax
Status: in_force

Notwithstanding the provisions of Section 1370 of this title and

in accordance with the provisions of Section 1 of this act, any

county of this state with a population of more than three hundred

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

may levy a sales tax of not to exceed one-half of one percent (1/2

of 1%) upon the gross proceeds or gross receipts derived from all

sales or services in the county upon which a consumer's sales tax is

levied by the state subject to the following conditions:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 627

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

purpose of constructing and equipping county jail facilities or

capital improvements for jail facilities only;

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

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

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners;

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

exceed three (3) years; and

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

held no later than January 1, 1992.
Okla. Stat. tit. 68, § 68-2206 — OK Code / Title 68 / Section 68-2206
Railroads renting or leasing cars from taxpayers to
Status: in_force

withhold amount of tax - Statements by such railroads - Payment -

Liability of taxpayers.

Every railroad company using, renting or leasing the freight

cars of any freight line company, equipment company, or mercantile

company shall, upon making payment to such company for the use,

rental, or lease of such cars, withhold from such payment four

percent (4%) of the amount constituting the gross revenue in this

state from such source of each and every freight car so used, rented

or leased.

On or before April 1 of each year, such railroad company shall

prepare and file with the Tax Commission a statement under oath

showing the amount of such payment for the next preceding twelve-

month period ending December 31, and of the amount so withheld by

it; provided:

1. For the period from July 1, 1993, through June 30, 1994,

such statement shall be due on or before October 1, 1994; and

2. For the period from July 1, 1994, through December 31, 1994,

such statement shall be due on or before April 1, 1995.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 733

The statement shall be on forms prescribed and furnished by the

Tax Commission, and shall contain such information as the Tax

Commission may deem necessary.

Such statements shall be accompanied by remittance in full of

all taxes withheld by the railroad company from freight line

companies, equipment companies and mercantile companies during the

next preceding twelve-month period ending December 31 or the period

specified in paragraphs 1 and 2 of this section. Each railroad

company shall be liable for the withholding and payment on or before

April 1 of each year, of four percent (4%) of the gross revenue of

each freight line company, equipment company and mercantile company,

to the extent that such gross earnings were derived from payments or

amounts due from such railroad company.

Each freight line company, equipment company and mercantile

company shall be liable for the payment of four percent (4%) of all

gross revenue in this state over and above payments and amounts due

from railroads, and shall be liable for the payment of any

additional taxes which the Commission may find due under its

authority to raise or lower the rate to conform to the taxes which

would be payable if the cars were taxed on an ad valorem basis.
Okla. Stat. tit. 68, § 68-3642.5 — OK Code / Title 68 / Section 68-3642.5
Base incentive amount — Wages — Additional incentive
Status: in_force

amounts — Requirements.

A. Subject to the final approval of the eligibility application

by the Oklahoma Department of Commerce, a requirement that the

incentive rebate payments made pursuant to the provisions of this

act achieve the maximum positive impact for the Oklahoma economy and

subject to the Oklahoma workforce requirements of this title, the

base incentive amount for a live audience episodic series filmed in

this state shall be a minimum of twenty-five percent (25%) of the

qualified goods and services production expenditure amount with the

following requirements:

1. Live audience episodic series as defined in Section 2 of

this act shall meet all of the following requirements:

a. minimum budget for the live audience episodic series

shall be Two Hundred Thousand Dollars ($200,000.00)

per episode,

b. minimum of six episodes per season produced, and

c. minimum of fifty live audience members in attendance

for each episode filmed in a live audience studio

facility; and

2. For the production of live audience episodic series filmed

in this state, wages paid to nonresident crew shall be provided in a

fixed amount of twenty percent (20%) and wages paid to resident crew

shall be provided in a fixed amount of thirty percent (30%).

B. In addition to the amount authorized by subsection A of this

section, there may be an additional incentive amount, subject to the

final approval of the Oklahoma Department of Commerce, in the

maximum amount of:

1. Three percent (3%) of the qualified production expenditure

amount for projects where at least twenty-five percent (25%) of main

crew principal photography days are filmed on location, excluding

soundstage production, in any county of this state if the county has

a population of less than two hundred fifty thousand (250,000)

persons according to the latest Federal Decennial Census or most

recent population estimate;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1416

2. Two percent (2%) of the qualified production expenditure

amount for projects whose hub location, as determined by the

Department, is for projects where at least twenty-five percent (25%)

of main crew principal photography days are filmed on location, in a

municipality having a population of twenty-five thousand (25,000) or

fewer persons according to the latest Federal Decennial Census or

most recent population estimate regardless of the county in which

the municipality is located or partially located;

3. Five percent (5%) of the qualified production expenditure

amount for at least twenty-five percent (25%) of main crew principal

photography days are filmed at a qualified soundstage facility;

4. Two percent (2%) of the qualified production expenditure

amounts paid to an Oklahoma vendor for the post-production expenses

of:

a. music production, recording, mixing, or composition,

or

b. licensing of Oklahoma music, with a minimum

expenditure of Twenty Thousand Dollars ($20,000.00);

5. Three percent (3%) of the qualified production expenditure

amount based on expenditures paid to Oklahoma vendors for post-

production expenses with a minimum expenditure of three percent (3%)

of Oklahoma production expenditures. Post-production expenditures

include, but are not limited to, the following categories:

a. sound recording or mixing,

b. color grading,

c. editorial work,

d. visual effects,

e. animation,

f. deliverables, excluding marketing and advertising,

g. editing equipment or editing facility rental,

h. color grading or digital intermediate processing,

i. audio post-production processes including Foley artist

processes or services, and

j. graphics, including, but not limited to, the GFX

system.

C. Notwithstanding any other provisions of this section or the

provisions of this act to the contrary, in no case shall the total

incentive rebate payments authorized by this section exceed thirty

percent (30%) of the otherwise qualified goods and services

production expenditure amount. The incentive rebate payment amount

prescribed by subsection A of this section may be used in any

combination with the additional incentive amounts authorized by

subsection B of this section, but the combination of the incentive

amounts shall not exceed thirty percent (30%).

D. To qualify for the maximum twenty-five percent (25%) base

incentive rebate payment on qualified goods and services production

expenditures for Oklahoma in live audience episodic series pursuant

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1417

to subsection A of this section, the project shall utilize the

services of apprentices according to the following requirements:

1. For a production with Oklahoma expenditures of Seven Million

Five Hundred Thousand Dollars ($7,500,000.00) or less, two

apprentices;

2. For a production with Oklahoma expenditures greater than

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

Fifteen Million Dollars ($15,000,000.00) or less, four apprentices;

3. For a production with Oklahoma expenditures greater than

Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million

Dollars ($25,000,000.00) or less, eight apprentices; and

4. For a production with Oklahoma expenditures greater than

Twenty-five Million Dollars ($25,000,000.00), sixteen apprentices.

E. 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, § 68-422 — OK Code / Title 68 / Section 68-422
Sellers or distributors – Compliance – Revocation of
Status: in_force

license.

All wholesalers or retailers selling or distributing such

tobacco products under the provisions of this act shall comply with

the provisions of such sections, and the rules and regulations of

the Oklahoma Tax Commission as to such sale or distribution, and

failure to so comply shall constitute grounds for revocation of any

license issued to the wholesaler or retailer by the Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 245
Okla. Stat. tit. 68, § 68-3914 — OK Code / Title 68 / Section 68-3914
Incentive payments
Status: in_force

A. Except for the payment amount required by subsection E of

this section, an establishment which meets the qualifications

specified in the 21st Century Quality Jobs Incentive Act may receive

quarterly incentive payments for a ten-year period from the Oklahoma

Tax Commission pursuant to the provisions of this act, as verified

by the Tax Commission, in an amount equal to:

1. The gross payroll multiplied by the initial net benefit rate

until such time as the establishment creates ten new direct jobs; or

2. The gross payroll multiplied by the fulfillment net benefit

rate after such time as the establishment created and maintains ten

new direct jobs.

B. In order to receive incentive payments, an establishment

shall apply to the Oklahoma Department of Commerce. The application

shall be on a form prescribed by the Department and shall contain

such information as may be required by the Department to determine

if the applicant is qualified. The establishment may apply for an

effective date for a project, which shall not be more than twelve

(12) months from the date the application is submitted to the

Department.

C. Before approving an application for incentive payments, the

Department must first determine that the applicant meets the

following requirements:

1. Be engaged in a basic industry as defined in the 21st

Century Quality Jobs Incentive Act;

2. Will hire at least ten full-time employees in this state

within twelve (12) quarters of the date of application;

3. Will pay the individuals it employs in new direct jobs an

average annualized wage which equals or exceeds three hundred

percent (300%) of the average county wage for the county in which

the applicant is located as that percentage is determined by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1458

Department of Commerce based on the most recent U.S. Department of

Commerce data. For purposes of this paragraph, health care premiums

paid by the applicant for individuals in new direct jobs shall not

be included in the annualized wage. Provided, no average wage

requirement shall exceed Ninety-four Thousand Dollars ($94,000.00)

in any county. This maximum wage threshold shall be indexed and

modified from time to time based on the latest Consumer Price Index

year-to-date percent change release as of the date of the annual

average county wage data release from the Bureau of Economic

Analysis of the U.S. Department of Commerce;

4. Has a basic health benefit plan which, as determined by the

Department, meets the elements established under divisions (1)

through (7) of subparagraph b of paragraph 1 of subsection A of

Section 3603 of this title and which will be offered to individuals

within twelve (12) months of employment in a new direct job;

5. Has not received incentive payments under the Small Employer

Quality Jobs Program Act, the Saving Quality Jobs Act or the Former

Military Facility Development Act; and

6. Is not qualified for approval of an application for

incentive payments under the Small Employer Quality Jobs Program

Act, the Saving Quality Jobs Act or the Former Military Facility

Development Act.

D. The Oklahoma Department of Commerce shall determine if an

applicant is qualified to receive the incentive payment. Upon

qualifying the applicant, the Department shall notify the Tax

Commission and shall provide it with a copy of the contract and

approval which shall provide the number of persons employed by the

applicant upon the date of approval and the maximum total incentives

which may be paid to the applicant during the ten-year period. The

Tax Commission may require the qualified establishment to submit

additional information as may be necessary to administer the

provisions of this act. The approved establishment shall report to

the Tax Commission quarterly to show its continued eligibility for

incentive payments, as provided in Section 3905 of this title.

Establishments may be audited by the Tax Commission to verify such

eligibility. Once the establishment is approved, an agreement shall

be deemed to exist between the establishment and the State of

Oklahoma, requiring incentive payments to be made for a ten-year

period as long as the establishment retains its eligibility and

within the limitations of this act as it existed at the time of such

approval.

E. For any contract executed by an establishment on or after

the effective date of this act, five percent (5%) of the quarterly

incentive payment amount shall be transferred by the Oklahoma Tax

Commission to the Oklahoma Quick Action Closing Fund.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1459
Okla. Stat. tit. 68, § 68-708 — OK Code / Title 68 / Section 68-708
Exemptions from tax
Status: in_force

The tax levied by this act shall not apply to:

1. Special fuel delivered into the supply tanks of or used by

motor vehicles owned by the United States of America. Provided this

exemption shall not apply to supply tank deliveries in Oklahoma

unless the special fuel dealer demands and receives of the purchaser

Oklahoma Statutes - Title 68. Revenue and Taxation Page 343

an exemption certificate of the kind and type prescribed and

furnished by the Comptroller General of the United States, and such

certificates shall be presented to the Tax Commission in lieu of the

tax only by the special fuel dealer handling and delivering such

special fuel;

2. Special fuel delivered into the supply tanks of farm

tractors and stationary engines owned and operated by the purchaser

of such special fuel and used exclusively for agricultural purposes

as such purposes and uses are defined and enumerated in paragraph 2

of Section 500.3 of this title;

3. Special fuel imported into Oklahoma in the fuel supply tanks

of motor vehicles commonly known and designated as automobiles, as

distinguished from truck-type vehicles, which are constructed for,

and being used solely for, the transportation of persons for

purposes other than for hire or compensation and provided that the

aggregate capacity of the fuel supply tank or tanks of any such

vehicle shall not exceed thirty (30) gallons;

4. Special fuel imported into Oklahoma in the fuel supply tank

or tanks of a motor vehicle when said supply tank or tanks and any

additional containers have an aggregate capacity of not more than

twenty-five (25) gallons and if such motor vehicle is not being used

as a common carrier of persons or property, a contract carrier of

persons or property, or as a private commercial carrier of property;

5. Special fuel imported into Oklahoma in the fuel supply tanks

of motor vehicles and used on the highways of this state in

importing or exporting livestock and farm products in the raw state,

including cotton, whether in the seed or ginned, and including

cottonseed and baled hay, when such commodities are moved from farm

to market, or from market to farm on a vehicle or on vehicles owned

and operated by a bona fide farmer not engaged in motor vehicle

transportation for hire or compensation;

6. Special fuel used exclusively in road machinery and

equipment built for and being used on location in the construction,

repair or maintenance of public highways, roads and bridges by road

contractors and by counties, cities and towns of this state,

provided, however, this exemption shall not apply to automobiles nor

to truck-type vehicles such as dump trucks, flatbed trucks and

pickup trucks;

7. Special fuel used exclusively in passenger motor buses or

coaches, having a seating capacity of ten or more persons, when such

fuel is purchased by and used exclusively in public transit systems

operated by any county, city, or town of this state, or by any

public trust created under the laws of this state of which a county,

city, or town of this state is the sole beneficiary thereof.

Provided this exemption shall be allowed only when supported by a

certificate executed by such city or trust on forms prescribed and

furnished by the Tax Commission;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 344

8. Special fuel purchased by any county, city or town for use

as fuel to propel motor vehicles on the public roads and highways of

this state, when said vehicles are being operated for the sole

benefit of said county, city or town; provided that if the special

fuel is placed directly into the fuel supply tank or tanks of the

motor vehicle by the supplier, an exemption certificate must be

furnished to the supplier on forms prescribed and furnished by the

Tax Commission;

9. Special fuel purchased by any Oklahoma school district for

use as fuel to propel motor vehicles on the public roads and

highways of this state, when the vehicles are being operated for the

sole benefit of the school district, provided that if the special

fuel is placed directly into the fuel supply tank or tanks of the

motor vehicle by the supplier, an exemption certificate must be

furnished to the supplier on forms prescribed and furnished by the

Tax Commission; and

10. Motor fuels purchased by the Oklahoma Department of

Transportation for use as fuel to propel motor vehicles on the

public roads and highways of this state, when the vehicles are being

operated for the sole benefit of the Department of Transportation.
Okla. Stat. tit. 68, § 68-2357.8A — OK Code / Title 68 / Section 68-2357.8A
Qualified venture capital company investment credit -
Status: in_force

Recaptured credit amount - Tax increase.

A. The provisions of this section shall only be applicable to

investments in qualified venture capital companies made on or after

June 7, 2006, pursuant to Section 2357.7 of this title. As used in

this section, “recapture event” means that with respect to an

investment in an Oklahoma business venture by a qualified venture

capital company:

1. The Oklahoma business venture fails to expend at least fifty

percent (50%) of the proceeds of qualified investments for

acquisition of tangible or intangible assets to be used in the

active conduct of the trade or business of the Oklahoma business

venture or for working capital for the active conduct of such trade

or business within eighteen (18) months after the investment is made

or within an extension of such period as provided in Section 2357.7

Oklahoma Statutes - Title 68. Revenue and Taxation Page 776

of this title. For purposes of this paragraph, “working capital”

shall not include consulting, brokerage or transaction fees;

2. The investment in the Oklahoma business venture is

transferred, withdrawn or otherwise returned within five (5) years;

provided, a “recapture event” shall not include the transfer,

withdrawal or return of an investment as a result of a “market-based

liquidity event”. As used in Section 2351 et seq. of this title, a

“market-based liquidity event” means that an Oklahoma business

venture:

a. sells all or substantially all of its assets to, or is

acquired by share acquisition, share exchange, merger,

consolidation or other similar transaction by another

person or entity other than a person or entity

controlled by a person that made an investment in the

qualified venture capital company that provided funds

for use by the Oklahoma business venture,

b. conducts an initial public offering of a class of its

equity securities pursuant to the requirements of the

United States Securities Act of 1933 or other

applicable federal law governing the sale of

securities in interstate commerce,

c. makes an amortization payment under the terms of a

debt instrument, or

d. repays indebtedness from net income as determined in

accordance with generally accepted accounting

principles or proceeds of the sale of assets in the

ordinary course of business; or

3. The Oklahoma Tax Commission finds that the investment does

not meet the requirements of Section 2357.7 of this title.

B. If a recapture event occurs with respect to an investment

for which a credit authorized by Section 2357.7 of this title was

claimed, the tax imposed pursuant to the applicable provisions of

Title 36 of the Oklahoma Statutes or this title shall be increased

to the extent of the recaptured credit amount.

C. For purposes of this section, the recapture amount shall be

equal to the sum of:

1. The aggregate decrease in the credits previously allowed to

the taxpayer pursuant to Section 2357.7 of this title for all prior

taxable periods which would have resulted if no credit had been

authorized with respect to the qualified investment; plus

2. Interest at the rate prescribed by Section 217 of this title

on the amount determined pursuant to paragraph 1 of this subsection

for each prior taxable period for the period beginning on the due

date for filing the applicable report or return for the prior

taxable period.

D. The tax for the taxable period shall be increased pursuant

to this section only with respect to credits which were used to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 777

reduce tax liability. In the case of credits not used to reduce tax

liability, the carryforwards allowed shall be adjusted accordingly.

E. For any transaction that is audited by the Tax Commission

after such credits have been allowed, but which is subsequently

determined to constitute a recapture event, the Tax Commission shall

be required to disallow any and all credits claimed in violation of

the requirements of this section or any other provision of Section

2357.7 or 2357.8 of this title for a period of ten (10) years after

the date as of which any applicable tax report or return utilizing

such credits is filed.

F. The provisions of subsection E of this section shall

supersede any other provision of the Uniform Tax Procedure Code or

any other state tax law that would prohibit the disallowance of such

credits based upon an otherwise applicable statute of limitations.
Okla. Stat. tit. 68, § 68-615 — OK Code / Title 68 / Section 68-615
Tax credit on gasoline or diesel fuel consumed outside
Status: in_force

state - Application and procedure.

Any person licensed under the Motor Fuel/Diesel Fuel Importer

for Use Law shall be entitled to a credit equivalent to the tax rate

per gallon on all gasoline or diesel fuel upon which the Oklahoma

gasoline or diesel fuel tax has been paid and which has thereafter

been consumed in motor vehicles outside this state. When the amount

Oklahoma Statutes - Title 68. Revenue and Taxation Page 335

of credit provided in this section to which the person is entitled

for any calendar quarter exceeds the amount of tax for which such

person is liable for gasoline or diesel fuel consumed in Oklahoma in

such vehicles during the same quarter, such excess shall, under

rules promulgated by the Corporation Commission, be allowed as a

credit if used within twenty-four (24) months from the first day of

any calendar quarter against the tax for which such person would be

otherwise liable for any of the succeeding quarters; or, upon claim

filed with the Commission within twenty-four (24) months from the

first day of any calendar quarter in which the gasoline or diesel

fuel was used, such excess, less one and seven-tenths percent (1.7%)

of gasoline tax levied and two percent (2%) of diesel fuel tax

levied pursuant to Section 500.4 of this title, may be refunded.

Application for refund must be supported by evidence of the mileage

traveled and the gallonage consumed and satisfactory evidence of the

tax-paid purchases. Refund vouchers shall be paid from current

collections derived from the tax levied under which the tax refund

claims have been allowed, and a portion of such current collections

as are necessary to pay such refund is hereby appropriated.
Okla. Stat. tit. 68, § 68-3026 — OK Code / Title 68 / Section 68-3026
Decision - Correction of appropriations and tax roll -
Status: in_force

Representation of counties - Pleading.

The Court of Tax Review shall hear and determine all protests

submitted to it and its decision shall be in writing and filed with

the State Auditor and Inspector whose duty it shall be, if no appeal

be taken as hereinafter provided, to transmit a copy of such

decision to the county clerk, county assessor, and county treasurer,

and to the protestant or his attorney of record, and it shall

thereupon be the duty of the county clerk to correct the

appropriations accordingly, and the duty of the county assessor to

so correct the tax rolls if the same have not been turned over to

the county treasurer. The district attorney, assisted by the

Attorney General at the request of the district attorney, shall

represent his county and the municipal subdivisions thereof at the

hearing of any protest before said Court of Tax Review, and each

county shall pay all necessary expenses of its district attorney in

attending any such hearings. No pleadings by the county shall be

required and the cause shall be deemed at issue upon the filing of

such protest.
Okla. Stat. tit. 68, § 68-120 — OK Code / Title 68 / Section 68-120
Out-of-State Tax Collections Enforcement Act of 2017
Status: in_force

A. This act shall be known and may be cited as the "Out-of-

State Tax Collections Enforcement Act of 2017".

B. For the purpose of collecting taxes owed to this state, the

Oklahoma Tax Commission may establish and maintain a division to be

known as the "Out-of-State Tax Collections Enforcement Division".

Pursuant to Section 262 of Title 68 of the Oklahoma Statutes, the

Tax Commission may contract with out-of-state private auditors or

audit firms and may require any person performing an audit to be

first approved by the Tax Commission.

C. The Tax Commission may employ full-time, unclassified, out-

of-state tax auditors or full-time-equivalent contracted auditors to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 55

staff the Division who shall perform audit functions related to

enhancing:

1. Sales and use tax collections related to sales or

transactions involving residents of Oklahoma and out-of-state

vendors with a nexus to the State of Oklahoma; and

2. Collections of any other unpaid taxes owed the State of

Oklahoma by out-of-state individuals, firms and corporations.

D. For purposes of this section, the term "audit function"

includes but is not limited to the auditing of the books of

individuals, firms and corporations which the Tax Commission

believes may owe the State of Oklahoma additional tax monies.

E. The Tax Commission shall annually submit a report to the

Governor, President Pro Tempore of the Senate and Speaker of the

House of Representatives listing the number of individuals, firms

and corporations audited, the types of taxes audited, the amount of

taxes assessed and the amount of taxes collected as the result of

such audits.
Okla. Stat. tit. 68, § 68-2385.6 — OK Code / Title 68 / Section 68-2385.6
Penalty for failure to pay over or file return -
Status: in_force

Failure to furnish statement to employee.

A. If an employer fails to file a return or to pay to the

Oklahoma Tax Commission the withholding tax within the time

prescribed by this article, there shall be imposed on him a penalty

equal to ten percent (10%) of the amount of tax, or ten percent

(10%) of the amount of the underpayment of tax, if such failure is

not corrected within fifteen (15) days after the tax becomes

delinquent. There shall also be imposed on such employer interest

at the rate of one and one-quarter percent (1 1/4%) per month during

the period such underpayment exists. For the purposes of this

paragraph, "underpayment" shall mean the excess of the amount of the

tax required to be paid over the amount thereof actually paid on or

before the date prescribed therefor. Such penalty and interest

shall be added to and become a part of the tax assessed. However,

the Tax Commission shall not collect the penalty assessed if the

taxpayer remits the tax and interest within sixty (60) days of the

mailing of a proposed assessment or voluntarily pays the tax upon

the filing of an amended return.

B. Any employer who is required under the provisions of Section

2385.3 of this title to furnish a statement to an employee, but who

willfully fails to furnish such employee the statement required by

said section, shall be guilty of a misdemeanor and upon conviction

shall be punished by a fine of not exceeding One Hundred Dollars

($100.00), or by imprisonment for not more than six (6) months in

the county jail, or by both such fine and imprisonment for each such

offense.

C. The provisions of subsections A and B of this section shall

also apply to every person making payments of winnings subject to

withholding.
Okla. Stat. tit. 68, § 68-1631 — OK Code / Title 68 / Section 68-1631
Minimum requirements - Additional regulation by city
Status: in_force

ordinance.

The provisions of this act shall be construed as imposing

minimum requirements and shall not be construed as prohibiting any

city or town within the State of Oklahoma from passing such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 690

ordinances as may be deemed necessary to properly regulate or

prohibit the sale and use of fireworks within its corporate limits.
Okla. Stat. tit. 68, § 68-2357.501 — OK Code / Title 68 / Section 68-2357.501
Credit for firefighters' medical bills related to
Status: in_force

cancer.

A. As used in this section:

1. “Cancer” means, but is not limited to, lung cancer, prostate

cancer, testicular cancer, skin cancer, colon cancer, breast cancer,

or any other form of cancer which is generally recognized as having

a higher risk of occurrence in a person who performs firefighting

services;

2. “Firefighter” means a person trained or certified as skilled

in the prevention and control of fires in residential and commercial

structures and naturally occurring fires commonly known as

wildfires; and

3. “Unreimbursed cost” means a portion of an expense which is

not covered or not fully covered under a health insurance policy and

for which a taxpayer expends money and is not able to recover the

expenditure.

B. For tax year 2026 and subsequent tax years, there shall be

allowed as a credit against the tax imposed pursuant to Section 2355

of Title 68 of the Oklahoma Statutes an amount equal to the

unreimbursed cost, not to exceed Two Hundred Fifty Dollars ($250.00)

per taxable year, incurred by a firefighter for the cost of medical

procedures to detect any form of cancer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 911

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

reduce the income tax liability of the taxpayer to less than zero

(0).

D. The credit authorized by this section, to the extent not

used, may be carried over, in order, to each of the five (5)

subsequent tax years.

E. For tax year 2028 and subsequent tax years, the total amount

of credits authorized by this section used to offset tax shall be

adjusted annually to limit the annual amount of credits to One

Million Five Hundred Thousand Dollars ($1,500,000.00). The Oklahoma

Tax Commission shall annually calculate and publish by the first day

of the affected year a percentage by which the credits authorized by

this section shall be reduced so the total amount of credits used to

offset tax does not exceed One Million Five Hundred Thousand Dollars

($1,500,000.00) per year. The formula to be used for the percentage

adjustment shall be One Million Five Hundred Thousand Dollars

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

preceding year.

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

section exceed One Million Five Hundred Thousand Dollars

($1,500,000.00) in any calendar year, the Tax Commission shall

permit any excess over One Million Five Hundred Thousand Dollars

($1,500,000.00) but shall factor such excess into the percentage

adjustment formula for subsequent years.
Okla. Stat. tit. 68, § 68-50002 — OK Code / Title 68 / Section 68-50002
Lost cigarette and tobacco stamps - Refunds
Status: in_force

The Oklahoma Tax Commission is hereby authorized to refund a

wholesaler and/or jobber for cigarette or tobacco tax stamps which

have not been received after a period of ninety (90) days has

expired from the date of mailing such stamps; provided that before

any refund is made, (a) an affidavit shall have been filed by the

wholesaler and/or jobber with the Oklahoma Tax Commission setting

forth the facts, (b) the Oklahoma Tax Commission has made an

investigation, and (c) an audit has been made to determine the loss.

Payment of any such refund shall be made from current collections

from such stamps and an appropriation of so much of said funds as is

necessary for such purpose is hereby made.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1544
Okla. Stat. tit. 68, § 68-3654 — OK Code / Title 68 / Section 68-3654
Issuance of obligations - Calculation of foregone
Status: in_force

incentives - Payment of proceeds - Repayment - Guaranty.

A. The Oklahoma Development Finance Authority shall, according

to the requirements of the Oklahoma Development Finance Authority

Act, issue obligations in a principal amount determined as required

by this section upon certification by the Oklahoma Department of

Commerce that an establishment has filed the second irrevocable

election described in subsection A of Section 3658 of this title.

The Authority shall not issue any additional obligations as a result

of a second irrevocable election authorized by Section 3658 of this

title until any obligations issued by the Authority prior to the

effective date of this act have been fully defeased. No obligation

issued by the Oklahoma Development Finance Authority pursuant to

this act shall be considered a general obligation of the State of

Oklahoma for any purpose and the indebtedness incurred shall be a

debt of the Oklahoma Development Finance Authority and not a debt of

the State of Oklahoma.

B. Notwithstanding any other provision of this section to the

contrary, the total principal amount of indebtedness incurred by the

Authority shall not be greater than an amount required for proceeds

equal to fourteen and four-tenths percent (14.4%) of the maximum

amount of projected additional investment, as disclosed pursuant to

Section 3655 of this title, for the applicable facility of an

establishment as defined by Section 3653 of this title. The maximum

amount of projected additional investment for purposes of this

subsection shall not exceed Two Hundred Fifty Million Dollars

($250,000,000.00).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1430

C. The proceeds of such issuance shall be used by the Authority

for the benefit of an establishment making a second irrevocable

election pursuant to the requirements of this act and such proceeds

shall be made available to an establishment for purposes of making

the investments described by Section 3653 and Section 3655 of this

title according to the requirements of this act and any agreement

executed by the establishment and the Oklahoma Development Finance

Authority.

D. Upon receipt and analysis of the disclosures regarding

proposed investment for additional modernization and retooling of a

facility located within the state and owned by an establishment that

qualifies for access to the proceeds from the sale of the

obligations, the Oklahoma Development Finance Authority shall, if

requested by the establishment, structure the issuance of the

obligations in a manner that provides for the receipt of proceeds

equal to fourteen and four-tenths percent (14.4%) of the amount of

additional investment disclosed pursuant to the provisions of

Section 3655 of this title.

E. Upon availability of such proceeds, the Authority shall make

payment to the qualified establishment of the full allocation of

proceeds from a second or subsequent issuance of obligations based

upon the computation required by subsection D of this section.

F. The obligations authorized by subsection A of this section,

whether issued prior to or on or after the effective date of this

act, shall be fully repaid in a period not to exceed twenty (20)

years from their issuance.

G. The Oklahoma Development Finance Authority shall require

that each and every establishment filing a second irrevocable

election pursuant to Section 3658 of this title will use proceeds

derived from the sale of obligations issued pursuant to subsection A

of this section according to the requirements of this act.

H. An establishment that otherwise qualifies to use proceeds

from the sale of obligations pursuant to this section shall be

required to provide documentation to the Oklahoma Development

Finance Authority that, prior to the effective date of this act, a

minimum of Fifty Million Dollars ($50,000,000.00) has been expended

or legally committed for expenditure for a modernization and

retooling of an existing facility located within the state before

the Authority is authorized to transfer any such proceeds to the

establishment.

I. Subject to the requirements of this section, the Oklahoma

Development Finance Authority is authorized to issue its obligations

in the principal amount required in order to make the proceeds from

the sale of its obligations available to each establishment that

qualifies for the use of such proceeds as required by this section,

and in such additional principal amount as may be required for the

payment of interest or the payment of principal and interest for the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1431

fiscal year ending June 30, 2010, or subsequent fiscal year,

together with such additional principal amount that may be required

or that may be associated with the costs of the issuance of the

obligations. Under no circumstances shall the amount of proceeds

derived from the sale of obligations authorized by subsection A of

this section and which are made available to a qualified

establishment exceed the amount prescribed by this section.

J. The Oklahoma Development Finance Authority shall provide

that the first payment of interest or the first payment of principal

and interest in repayment of the obligations authorized by

subsection A of this section as a result of a second irrevocable

election shall not become due until the later of July 1, 2009, or

the first date upon which the revenues payable to the Authority from

the Quality Jobs Program Incentive Leverage Fund are no longer

committed to the payment of debt service requirements and related

costs in connection with obligations issued by the Authority

pursuant to the Quality Jobs Program Incentive Leverage Act prior to

the effective date of this act, if feasible, or the Authority shall

provide for the first payment of interest or the first payment of

principal and interest using some portion of the proceeds derived

from the sale of obligations authorized by subsection A of this

section. If any payment of principal or interest with respect to

obligations issued on or after the effective date of this act is due

at any time after July 1, 2009, the Authority may use such proceeds

with respect to such required payment. With respect to obligations

issued by the Authority as a result of a second irrevocable

election, in no case shall the Authority issue the obligations in

any manner that requires the use of revenues apportioned to the

Quality Jobs Program Incentive Leverage Fund pursuant to Section

3659 of this act until July 1, 2009, or thereafter.

K. The Oklahoma Development Finance authority may enter into

such agreements with a qualified establishment as are necessary to

implement the provisions of this act. The Authority shall require

that an establishment using proceeds from obligations issued

pursuant to this section as a result of a second irrevocable

election enter into a contract with the Authority reflecting the

benefits derived by the State of Oklahoma in a manner consistent

with the findings of Section 3652 of this title. The Authority may

provide for the issuance of obligations in a manner that results in

availability of proceeds suitable to the proposed additional

investment activity of an establishment and which takes into account

the obligation of the Authority to repay principal and interest with

the objective of obtaining the most favorable financing terms to the

Authority for the repayment of the obligations.

L. If an establishment to which proceeds from the sale of

obligations issued pursuant to subsection A of this section as a

result of a second irrevocable election are transferred does not

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1432

make use of the proceeds in the amount required by any agreement

with the Authority or in contravention of any of the terms or

requirements imposed by the Authority or by the requirements of this

act, the establishment shall become liable to the Oklahoma

Development Finance Authority for the payment of principal, interest

or other costs associated with the repayment of any amount of debt

represented by obligations issued pursuant to subsection A of this

section resulting from a second irrevocable election to the extent

such proceeds were paid to the establishment and such proceeds were

not used in the amount disclosed to the Oklahoma Development Finance

Authority pursuant to Section 3655 of this title. If an

establishment does not make the full amount of additional investment

as disclosed pursuant to Section 3655 of this title, the

establishment shall be liable for principal, interest or other costs

associated with repayment of debt equal to the difference between

the amount of investment disclosed pursuant to Section 3655 of this

title and the actual investment made by the establishment multiplied

by fourteen and four-tenths percent (14.4%).

M. An establishment that otherwise qualifies for the use of

proceeds derived from the sale of obligations pursuant to subsection

A of this section resulting from a second irrevocable election shall

execute and deliver to the Oklahoma Development Finance Authority a

guaranty, or shall cause a guaranty to be executed and delivered by

a third party, in such form as the Authority may determine, for the

benefit of the Oklahoma Development Finance Authority in the event

of a deficit between the sum of the incentive payment and the

withholding taxes transferred to the Quality Jobs Program Incentive

Leverage Fund pursuant to Section 3659 of this title and the total

amount required for the payment of principal, interest or other

costs associated with the obligations, proceeds from the sale of

which are paid to the establishment or are available for use by the

establishment. The Authority shall only accept a third-party

guaranty from an entity that has a net worth in excess of the net

worth of the establishment on behalf of which the guaranty is

provided. Payments received by the Oklahoma Development Finance

Authority pursuant to the provisions of this subsection and pursuant

to the terms of the guaranty shall be deposited into the Quality

Jobs Program Incentive Leverage Fund. The Oklahoma Development

Finance Authority shall require that the guaranty provide for such

terms of payment as may be required to make payments of principal,

interest or other costs in a timely manner to the entity or entities

to which the Authority is obligated to make payment. No revenues

authorized to be apportioned pursuant to Section 2352 of Title 68 of

the Oklahoma Statutes shall be transferred to the Quality Jobs

Program Incentive Leverage Fund until the terms of the guaranty have

been invoked and payment received or until the Oklahoma Development

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1433

Finance Authority determines an event of default under the terms of

the guaranty.

N. The Oklahoma Development Finance Authority, in addition to

any other powers granted to it pursuant to the Oklahoma Development

Finance Authority Act, may pursue such remedies for the collection

of any debt owed to the Authority as authorized by this section as

are available to any creditor under the laws of the State of

Oklahoma.

O. The provisions of the Oklahoma Development Finance Authority

Act shall be fully applicable to the obligations issued pursuant to

subsection A of this section and except insofar as the provisions of

this act are inconsistent with the provisions of the Oklahoma

Development Finance Authority Act, the Oklahoma Quality Jobs

Incentive Leverage Act shall supercede and govern all entities,

transactions, obligations, rights and remedies associated with such

obligations.
Okla. Stat. tit. 68, § 68-2357.41 — OK Code / Title 68 / Section 68-2357.41
Tax credit for qualified rehabilitation expenditures -
Status: in_force

Certified historic structures.

A. Except as otherwise provided by subsection I of this

section, for tax years beginning after December 31, 2000, there

shall be allowed a credit against the tax imposed by Sections 2355

and 2370 of this title or that portion of the tax imposed by Section

624 or 628 of Title 36 of the Oklahoma Statutes that would otherwise

have been apportioned to the General Revenue Fund for qualified

rehabilitation expenditures incurred in connection with any

certified historic hotel or historic newspaper plant building

located in an increment or incentive district created pursuant to

the Local Development Act or for qualified rehabilitation

expenditures incurred after January 1, 2006, in connection with any

certified historic structure.

B. The amount of the credit shall be one hundred percent (100%)

of the federal rehabilitation credit provided for in Section 47 of

Title 26 of the United States Code. The credit authorized by this

section may be claimed at any time after the relevant local

governmental body responsible for doing so issues a certificate of

occupancy or other document that is a precondition for the

applicable use of the building or structure that is the basis upon

which the credit authorized by this section is claimed.

C. All requirements with respect to qualification for the

credit authorized by Section 47 of Title 26 of the United States

Code shall be applicable to the credit authorized by this section.

D. If the credit allowed pursuant to this section exceeds the

amount of income taxes due or if there are no state income taxes due

on the income of the taxpayer, the amount of the credit allowed but

not used in any taxable year may be carried forward as a credit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 814

against subsequent income tax liability for a period not exceeding

ten (10) years following the qualified expenditures.

E. All rehabilitation work to which the credit may be applied

shall be reviewed by the State Historic Preservation Office which

will in turn forward the information to the National Park Service

for certification in accordance with 36 C.F.R., Part 67. A

certified historic structure may be rehabilitated for any lawful use

or uses, including without limitation mixed uses and still retain

eligibility for the credit provided for in this section.

F. The amount of the credit allowed for any credit claimed for

a certified historic hotel or historic newspaper plant building or

any certified historic structure, but not used, shall be freely

transferable, in whole or in part, to subsequent transferees at any

time during the five (5) years following the year of qualification.

Any person to whom or to which a tax credit is transferred shall

have only such rights to claim and use the credit under the terms

that would have applied to the entity by whom or by which the tax

credit was transferred. The provisions of this subsection shall not

limit the ability of a tax credit transferee to reduce the tax

liability of the transferee regardless of the actual tax liability

of the tax credit transferor for the relevant taxable period. The

transferor of the credit and the transferee shall jointly file a

copy of the written credit transfer agreement with the Oklahoma Tax

Commission within thirty (30) days of the transfer. Such filing of

the written credit transfer agreement with the Oklahoma Tax

Commission shall perfect such transfer. The written agreement shall

contain the name, address and taxpayer identification number of the

parties to the transfer, the amount of credit being transferred, the

year the credit was originally allowed to the transferor, the tax

year or years for which the credit may be claimed, and a

representation by the transferor that the transferor has neither

claimed for its own behalf nor conveyed such credits to any other

transferee. The Tax Commission shall develop a standard form for

use by subsequent transferees of the credit demonstrating

eligibility for the transferee to reduce its applicable tax

liabilities resulting from ownership of the credit. The Tax

Commission shall develop a system to record and track the transfers

of the credit and certify the ownership of the credit and may

promulgate rules to permit verification of the validity and

timeliness of a tax credit claimed upon a tax return pursuant to

this subsection but shall not promulgate any rules which unduly

restrict or hinder the transfers of such tax credit.

G. Notwithstanding any other provisions in this section, on or

after January 1, 2009, if a credit allowed pursuant to this section

which has been transferred is subsequently reduced as the result of

an adjustment by the Internal Revenue Service, Tax Commission, or

any other applicable government agency, only the transferor

Oklahoma Statutes - Title 68. Revenue and Taxation Page 815

originally allowed the credit and not any subsequent transferee of

the credit, shall be held liable to repay any amount of disallowed

credit.

H. As used in this section:

1. “Certified historic hotel or historic newspaper plant

building” means a hotel or newspaper plant building that is listed

on the National Register of Historic Places within thirty (30)

months of taking the credit pursuant to this section.

2. “Certified historic structure” means a building that is

listed on the National Register of Historic Places within thirty

(30) months of taking the credit pursuant to this section or a

building located in Oklahoma which is certified by the State

Historic Preservation Office as contributing to the historic

significance of a certified historic district listed on the National

Register of Historic Places, or a local district that has been

certified by the State Historic Preservation Office as eligible for

listing in the National Register of Historic Places; and

3. “Qualified rehabilitation expenditures” means capital

expenditures that qualify for the federal rehabilitation credit

provided in Section 47 of Title 26 of the United States Code and

that were paid after December 31, 2000. Qualified rehabilitation

expenditures do not include capital expenditures for nonhistoric

additions except an addition that is required by state or federal

regulations that relate to safety or accessibility. In addition,

qualified rehabilitation expenditures do not include expenditures

related to the cost of acquisition of the property.

I. No credit otherwise authorized by the provisions of this

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

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

which the credit would otherwise be allowable until the provisions

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

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

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

act occurring on or after July 1, 2010, according to the provisions

of this section. Any tax credits which accrue during the period of

July 1, 2010, through June 30, 2012, may not be claimed for any

period prior to the taxable year beginning January 1, 2012. No

credits which accrue during the period of July 1, 2010, through June

30, 2012, may be used to file an amended tax return for any taxable

year prior to the taxable year beginning January 1, 2012.
Okla. Stat. tit. 68, § 68-1622 — OK Code / Title 68 / Section 68-1622
Definitions
Status: in_force

As used in Section 1621 et seq. of this title:

1. "Fireworks" means any composition or device for the purpose

of producing a visible or an audible effect by combustion,

explosion, deflagration or detonation, and which are further

described as Consumer Fireworks 1.4G, Display Fireworks 1.3G,

Articles, Pyrotechnic 1.4G or 1.4S as defined by the United States

Oklahoma Statutes - Title 68. Revenue and Taxation Page 683

Department of Transportation (DOT) Title 49, CFR. The term

"consumer fireworks" shall not include toy cap pistols and caps,

blank cartridges, railroad flares and model rockets or any novelty.

This provision shall not impose labeling requirements for any

fireworks or novelties other than those required under federal law;

2. "Consumer Fireworks" means any devices suitable for use by

the public that conform with the requirements of the United States

Consumer Products Safety Commission (CPSC) and are designed

primarily to produce visible effects by combustion, and some small

devices designed to produce an audible effect;

3. "Display Fireworks" means fireworks devices that are

primarily intended for commercial displays which are designed to

produce visible and/or audible effects by combustion, deflagration

or detonation. Display Fireworks include, but are not limited to,

salutes containing more than two grains (130mg) of explosive

composition, aerial shells containing more than forty (40) grams of

pyrotechnic compositions and other exhibition display items that

exceed the limits for Consumer Fireworks according to the Department

of Transportation (DOT);

4. "Manufacturer" means any person engaged in the making or

constructing of fireworks;

5. "Novelty" means a device containing small amounts of

pyrotechnic and/or explosive composition. Such devices produce

limited visible or audible effects. These items must be approved by

the United States Department of Transportation (DOT) or have been

deregulated by DOT;

6. "Distributor" means any person who sells fireworks and

novelties to other distributors, wholesalers or retailers for resale

or provides them as part of a pyrotechnic display service in the

State of Oklahoma;

7. "Wholesaler" means any person who purchases fireworks and

novelties for resale only to retailers and consumers;

8. "Retailer" means any person who purchases fireworks and

novelties for resale to consumers only; and

9. "Person" means any corporation, association, partnership or

one or more individuals.
Okla. Stat. tit. 68, § 68-116 — OK Code / Title 68 / Section 68-116
Mineral interests in land - Taxation of owners, heirs,
Status: in_force

devisees or assigns - Publication of information from estate tax

records - Confidentiality - Fees - Revolving fund.

For the purpose of assisting the public in locating owners of

mineral interests and other property, or the heirs, devisees and

assigns of such owners, the Oklahoma Tax Commission is authorized

and directed to make available to the public, by display or by

request by mail or otherwise, reports from an annual listing, for

the years when an index is available, of the names of decedents from

its estate tax records, the date of death, address, county in which

the probate was conducted and the number assigned to the probate.

All other information of the Commission shall remain

confidential, as prescribed in Section 205 of Title 68 of the

Oklahoma Statutes or as otherwise provided by law.

The Commission is authorized to prescribe procedures and may

assess reasonable fees to cover costs of the services rendered, and

may establish a revolving fund for such revenues, which may be a

continuing fund not subject to fiscal limitations.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 53
Okla. Stat. tit. 68, § 68-3907 — OK Code / Title 68 / Section 68-3907
Rulemaking authority
Status: in_force

The Oklahoma Department of Commerce and the Oklahoma Tax

Commission shall promulgate rules necessary to implement their

respective duties and responsibilities under the provisions of this

act.
Okla. Stat. tit. 68, § 68-238 — OK Code / Title 68 / Section 68-238
Conduct of business or activities without license or
Status: in_force

permit.

Any person, association, or corporation required to obtain a

license or permit by any state tax law, or by other law which the

Tax Commission is required to enforce, who shall, without obtaining

such license or permit, conduct the business or carry on the

activities required to be licensed, shall be guilty, upon

conviction, of a misdemeanor and shall be punished by the imposition

of a fine of not more than Five Thousand Dollars ($5,000.00), or

shall be punished by imprisonment in the county jail for not more

than one (1) year; and, upon complaint of the Tax Commission shall

be enjoined from further operating or conducting such business until

such license or permit has been procured.

The venue for prosecutions arising pursuant to the provisions of

this section shall be in the district court of any county in which

such business activities are transacted.
Okla. Stat. tit. 68, § 68-3934 — OK Code / Title 68 / Section 68-3934
Right to credit against entity's state tax liability –
Status: in_force

Carry forward - Recapture.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1467

A. Upon making a capital investment in a rural fund, a rural

investor shall have a right to a credit against such entity's state

tax liability that may be utilized on each credit allowance date of

such capital investment in an amount equal to the applicable

percentage for such credit allowance date multiplied by the purchase

price paid to the rural fund for the capital investment. The amount

of the credit claimed by a rural investor shall not exceed the

amount of such entity's state tax liability for the tax year for

which the credit is claimed. Any amount of credit that a rural

investor is prohibited from claiming in a tax year as a result of

this section may be carried forward for use in any of the five (5)

subsequent tax years, but shall not be carried back to prior tax

years. It is the intent of this act that a rural investor claiming

a credit under this act is not required to pay any additional tax

that may arise as a result of claiming such credit.

B. No credit claimed under the provisions of this act shall be

refundable or saleable on the open market. Credits earned by or

allocated to a partnership, limited liability company, or S-

corporation may be allocated to the partners, members, or

shareholders of such entity for their direct use in accordance with

the provisions of any agreement among such partners, members, or

shareholders, and a rural fund shall notify the Department of the

names of the entities that are eligible to utilize transfer of a

capital investment upon such allocation, change, or transfer. Such

allocation shall not be considered a sale for the purpose of this

section.

C. The Department may recapture credits from a taxpayer that

claimed a credit authorized under this section if:

1. The rural fund does not invest sixty percent (60%) of its

capital investment authority in qualified investments in this state

within two (2) years of the credit allowance date, and one hundred

percent (100%) of its capital investment authority in qualified

investments in this state within three (3) years of the credit

allowance date; provided, that at least seventy percent (70%) of

these initial qualified investments must be made in eligible

businesses located in rural areas;

2. The rural fund fails to maintain qualified investments equal

to ninety percent (90%) of its capital investment authority from the

third anniversary until the sixth anniversary of the credit

allowance date, with seventy percent (70%) of such investments

maintained in eligible businesses located in rural areas. For each

year the rural fund fails to maintain such investments, the

Department may recapture an amount of such year's allowed credits

equal to the percentage difference between ninety percent (90%) of a

rural fund's capital investment authority and the actual amount of

qualified investments maintained for such year. For the purposes of

this subsection, a qualified investment is considered even if the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1468

qualified investment was sold or repaid so long as the rural fund

reinvests an amount equal to the capital returned or recovered or

repaid by the rural fund from the original investment, exclusive of

any profits realized, in other qualified investments in this state

within twelve (12) months of receipt of such capital. Amounts

received periodically by a rural fund shall be treated as

continually invested in qualified investments if the amounts are

reinvested in one or more qualified investments by the end of the

following calendar year. A rural fund shall not be required to

reinvest capital returned from qualified investments after the fifth

anniversary of the credit allowance date, and such qualified

investments shall be considered held continuously by the rural fund

through the sixth anniversary of the credit allowance date;

3. Prior to the earlier of exiting the program in accordance

with this act or thirty (30) days after the sixth anniversary of the

credit allowance date, the rural fund makes a distribution or

payment that results in the rural fund having less than one hundred

percent (100%) of its capital investment authority invested in

qualified investments in the state or held in cash or other

marketable securities; or

4. The rural fund violates the provisions of Section 6 of this

act, in which case the Department may recapture an amount equal to

the amount of the rural fund's capital investment authority found to

be in violation of such provisions.

For the purposes of meeting and maintaining the objectives

established for investment in paragraphs 1 and 2 of this subsection,

a rural fund's qualified investments shall be multiplied by a factor

of one and one-quarter (1 1/4) in counties with less than thirty

thousand (30,000) in population and more than thirteen thousand

(13,000) in population and shall be multiplied by a factor of one

and one-half (1 1/2) in counties with a population of thirteen

thousand (13,000) or less.

D. Recaptured credits and related capital investment authority

shall revert to the Department and shall be reissued pro rata to

applicants whose capital investment allocations were reduced in

accordance with the application process provided under subsection D

of Section 3 of this act.

E. No recapture shall occur until the rural fund has been given

notice of noncompliance and afforded six (6) months from the date of

such notice to cure the noncompliance.
Okla. Stat. tit. 68, § 68-1204 — OK Code / Title 68 / Section 68-1204
Tax on foreign corporations and business organizations
Status: in_force

For tax year 2023 and previous tax years, there is hereby levied

and assessed upon every corporation, association, joint-stock

company and business trust, organized and existing by virtue of the

laws of some other state, territory or country, now or hereafter

doing business in this state, as hereinbefore defined, a franchise

or excise tax equal to One Dollar and twenty-five cents ($1.25) for

each One Thousand Dollars ($1,000.00) or fraction thereof of the

amount of capital used, invested or employed within this state; it

being the purpose of this section to require the payment of a tax by

all organizations not organized under the laws of this state,

measured by the amount of capital, or its equivalent, used, invested

or employed in this state for which such organization receives the

benefit and protection of the government and laws of the state.
Okla. Stat. tit. 68, § 68-1395 — OK Code / Title 68 / Section 68-1395
Marketplace facilitators and referrers - Written report
Status: in_force

to the Tax Commission.

A. A marketplace facilitator required to make an election under

subsection A of Section 1392 of this title that does not elect to

collect and remit the tax imposed by Section 1354 or 1402 of this

title shall, no later than January 31 of each year, submit a report

to the Tax Commission. The report shall include, with respect to

each purchaser required to receive the notice under paragraph 2 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 651

subsection B of Section 1393 of this title during the immediately

preceding calendar year, the following:

1. The purchaser's name;

2. The purchaser's billing address and, if different, the

purchaser's last-known mailing address;

3. The address within this state to which products were

delivered to the purchaser;

4. The aggregate dollar amount of the purchaser's purchases

from the marketplace facilitator; and

5. The name and address of the marketplace facilitator or

marketplace seller that made the sales to the purchaser.

B. A referrer required to make an election under subsection A

of Section 1392 of this title that does not elect to collect and

remit the tax imposed by Section 1354 or 1402 of this title shall,

no later than January 31 of each year, submit a report to the

Commission. The report shall include a list of persons who received

the notice required under subsection D of Section 1394 of this

title.

C. The Commission shall prescribe the forms of the reports

required under this section and shall make them available on its

publicly accessible Internet website. The reports shall be

submitted electronically in such manner as the Commission shall

require.

D. A report required under this section shall be submitted by

an officer of the marketplace facilitator or the referrer and shall

include a statement, made under penalty of perjury, by the officer

that the remote seller, the marketplace facilitator or the referrer

made reasonable efforts to comply with the notice and reporting

requirements of Sections 1391 through 1397 of this title.
Okla. Stat. tit. 68, § 68-2385.1 — OK Code / Title 68 / Section 68-2385.1
Definitions
Status: in_force

When used in the remaining sections of this article, the

following terms shall, unless the context otherwise requires, have

the following meanings:

(a) The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

(b) The term "employer" shall mean any person (including any

individual, fiduciary, estate, trust, partnership, limited liability

company or corporation) transacting business in or deriving any

income from sources within the State of Oklahoma for whom an

individual performs or performed any service, of whatever nature, as

the employee of such person, except that if the person for whom the

individual performs or performed the services does not have control

of the payment of the wages for such services, the term "employer"

shall mean the person having control of the payment of such wages.

As used in the preceding sentence, the term "employer" includes any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1073

limited liability company, corporation, individual, estate, trust,

or organization which is exempt from taxation under this article.

The term "employer" shall not include those nonresident employers

who have no office, warehouse, or place of business in Oklahoma and

whose transactions are limited to the solicitation of orders for

merchandise, which orders are filled from a point without the state

and delivered directly from said point to the purchaser in Oklahoma;

(c) The term "employee" shall mean any "resident individual,"

as defined by Section 2353 of this title, performing services for an

employer, either within or without, or both within and without, the

State of Oklahoma, and every other individual performing services

within the State of Oklahoma, the performance of which services

constitutes, establishes, and determines the relationship between

the parties as that of employer and employee. As used in the

preceding sentence, the term "employee" includes an officer of a

corporation and an officer, employee, or elected official of the

United States, a state, territory, or any political subdivision

thereof, or the District of Columbia, or any agency or

instrumentality of any one or more of the foregoing;

(d) The term "taxpayer" is as defined by Section 2353 of this

title, other than estates;

(e) The term "wages" shall have the same meaning as used in the

Internal Revenue Code, 26 U.S.C., Section 1 et seq., except as

otherwise provided in this section and article. "Wages" shall not

include remuneration paid:

(1) for services paid to an employee in connection with

farming activities where the amount paid is Nine

Hundred Dollars ($900.00) or less monthly; or

(2) for domestic service in a private home, local college

club, or local chapter of a college fraternity or

sorority; or

(3) for service not in the course of the employer's trade

or business performed in any calendar quarter by an

employee, unless the cash remuneration paid for such

service is Two Hundred Dollars ($200.00) or more; or

(4) for services performed in the state by a person who is

not a "resident individual," whose income in any

calendar quarter is not more than Three Hundred

Dollars ($300.00); or

(5) for services performed by a duly ordained,

commissioned, or licensed minister of a church in the

exercise of his ministry or by a member of a religious

order in the exercise of duties required by such

order; and

(f) The term "winnings subject to withholding" shall have the same

meaning as used in the Internal Revenue Code, 26 U.S.C., Section 1

et seq., and shall apply to transactions in this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1074
Okla. Stat. tit. 68, § 68-500.35 — OK Code / Title 68 / Section 68-500.35
Bond - Alternative proof of financial responsibility -
Status: in_force

Qualifications of bond - Financial statements and inquiry - New bond

required - Release of existing bond.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 293

A. 1. Terminal operators shall be required to post a bond of

not less than three (3) months potential tax liability based on the

number of gallons handled as estimated by the Commission, but in no

event shall the bond be more than Five Hundred Thousand Dollars

($500,000.00).

2. Exporters shall be required to post a bond of not less than

three (3) months potential tax liability based on the number of

gallons handled as estimated by the Commission, but in no event

shall the bond be more than One Million Dollars ($1,000,000.00).

3. Transporters shall be required to post a bond of not less

than three (3) months potential tax liability based on the number of

gallons handled as estimated by the Commission, but in no event

shall the bond be more than One Hundred Thousand Dollars

($100,000.00).

4. Tank wagon importers shall be required to post a bond of not

less than three (3) months potential tax liability based on the

number of gallons handled as estimated by the Commission, but in no

event shall the bond be more than Fifty Thousand Dollars

($50,000.00).

B. Suppliers and bonded importers shall be required to post a

bond of not less than three (3) months potential tax liability based

on the number of gallons handled as estimated by the Commission, but

in no event shall the bond be less than One Hundred Thousand Dollars

($100,000.00) nor more than Two Million Dollars ($2,000,000.00). An

applicant may alternatively show proof of financial responsibility

in the following amounts in lieu of posting of bond or in lieu of

posting of the full amount of bond, which shall constitute evidence

of financial responsibility in the absence of circumstances

indicating the Commission is otherwise at risk with respect to

collection of taxes from the applicant:

1. Proof of Five Million Dollars ($5,000,000.00) net worth

shall constitute evidence of financial responsibility in lieu of

posting of bond;

2. Proof of Two Million Five Hundred Thousand Dollars

($2,500,000.00) net worth shall constitute financial responsibility

in lieu of posting one-half (1/2) of the bond; and

3. Proof of One Million Two Hundred Fifty Thousand Dollars

($1,250,000.00) net worth shall constitute financial responsibility

in lieu of posting one-fourth (1/4) of the bond.

C. If the applicant files a bond, the bond shall:

1. Be with a surety company approved by the Commission which

may be an affiliate in the business of assuring such obligations;

2. Name the applicant as the principal and the state as the

obliged; and

3. Be on forms prescribed by the Commission.

D. The Commission may, at the reasonable discretion of the

Commission, require a licensee, or an applicant, to furnish current

Oklahoma Statutes - Title 68. Revenue and Taxation Page 294

verified, financial statements. The Commission may make independent

inquiry into the financial condition of the applicant and, in any

case, is not required to accept as accurate financial statements

which have not been certified or independently audited. If the

Commission determines that a financial condition of a licensee

warrants an increase in the bond or cash deposit, the Commission may

require the licensee to furnish an increased bond or cash deposit.

E. 1. The Commission may require a licensee to file a new bond

with a satisfactory surety in the same form and amount if:

a. liability upon the previous bond is discharged or

reduced by a judgment rendered, payment made, or

otherwise disposed of, or

b. in the opinion of the Commission, any surety on the

previous bond becomes unsatisfactory.

If the new bond is unsatisfactory, the Commission shall cancel the

license. If the new bond is satisfactorily furnished, the

Commission shall release in writing the surety on the previous bond

from any liability accruing after the effective date of the new

bond.

2. If a licensee has a cash deposit with the Commission and the

deposit is reduced by a judgment rendered, payment made, or

otherwise disposed of, the Commission may require the licensee to

make a new deposit equal to the amount of the reduction.

F. 1. If the Commission reasonably determines that the amount

of the existing bond or cash deposit is insufficient to ensure

payment to the state of the tax and any penalty and interest for

which the licensee is or may become liable, the licensee shall, upon

written demand of the Commission, file a new bond or increase the

cash deposit. The Commission shall allow the licensee at least

fifteen (15) days to secure the increased bond or cash deposit.

2. The new bond or cash deposit shall meet the requirements set

forth in this act.

3. If the new bond or cash deposit required under this section

is unsatisfactory, the Commission shall cancel the license.

G. 1. Sixty (60) days after making a written request for

release to the Commission, the surety of a bond furnished by a

licensee shall be released from any liability to the state accruing

on the bond after the sixty-day period. The release does not affect

any liability accruing before the expiration of the sixty-day

period.

2. The Commission shall promptly notify the licensee furnishing

the bond that a release has been requested. Unless the licensee

obtains a new bond that meets the requirements of this act and files

with the Commission the new bond within the sixty-day period, the

Commission shall cancel the license.

3. Sixty (60) days after making a written request for release

to the Commission, the cash deposit provided by a licensee shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 295

canceled as security for any obligation accruing after the

expiration of the sixty-day period. However, the Commission may

retain all or part of the cash deposit for up to three (3) years and

one (1) day as security for any obligations accruing before the

effective date of the cancellation. Any part of the deposit not

retained by the Commission shall be released to the licensee.

Before the expiration of the sixty-day period, the licensee shall

provide the Commission with a bond that satisfies the requirements

of this act or the Commission shall cancel the license.

4. Any licensee who has filed a bond or other security under

this act is entitled, on request, to have the Commission return,

refund, or release the bond or security if, in the judgment of the

Commission, the licensee has continuously complied with the

provisions of this act for the previous three (3) consecutive years.

However, if the Commission determines that the revenues of the state

would be jeopardized by the return, refund or release of bond or

security, the Commission may elect to retain the bond or security,

or having released such, may reimpose a requirement for bond or

security to protect the revenues of this state. The decision of the

Commission to not release a bond or security may be reviewed, after

application by the licensee, pursuant to the Administrative

Procedures Act.

H. In the event any applicant for a license applies for more

than one license pursuant to this act, the applicant shall not be

required to post a bond for each license, but shall be required to

post the bond for the license which requires the greatest amount of

bond.
Okla. Stat. tit. 68, § 68-3606 — OK Code / Title 68 / Section 68-3606
Filing claim to receive incentive payment - Determination
Status: in_force

- Payments.

A. As soon as practicable after the end of the first complete

calendar quarter following the start date, the establishment shall

file a claim for the payment with the Oklahoma Tax Commission and

shall specify the actual number and gross payroll of new direct jobs

for the establishment for the calendar quarter. The Tax Commission

shall verify the actual gross payroll for new direct jobs for the

establishment for such calendar quarter. If the Tax Commission is

not able to provide such verification utilizing all available

resources, the Tax Commission may request such additional

information from the establishment as may be necessary or may

request the establishment to revise its claim. An establishment may

file for an extension of the initial filing date with the Oklahoma

Department of Commerce. Any such extension shall be based solely

upon an extraordinary adverse business circumstance which prevented

the establishment from hiring the new direct jobs as projected. If

an establishment fails to file claims as required by this section,

it shall forfeit the right to receive any incentive payments after

three (3) years from the start date. If an establishment has filed

at least one claim pursuant to this section but fails to file

another claim within two (2) years of the most recent claim, the Tax

Commission, after consulting with the Department of Commerce, may

dismiss the establishment from the program, forfeiting the

establishment's right to receive incentive payments based on that

contract.

B. 1. Except as otherwise provided in paragraph 2 of this

subsection, if the actual verified gross payroll for four (4)

consecutive calendar quarters does not equal or exceed the

applicable total required by Section 3604 of this title within three

(3) years of the start date, or does not equal or exceed the

applicable total required by Section 3604 of this title at any other

time during the ten-year period after the start date or during the

thirty-year period after the start date for establishments defined

or classified in the NAICS Manual under U.S. Industry No. 711211

(2007 version), the incentive payments shall not be made and shall

not be resumed until such time as the actual verified gross payroll

equals or exceeds the amounts specified in Section 3604 of this

title. If an establishment fails to achieve the required gross

payroll within three (3) years of the start date, the establishment

shall not make a new or renewal application for incentive payments

authorized pursuant to the Oklahoma Quality Jobs Program Act for a

period of twelve (12) months from the last day of the last month of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1392

the three-year period during which the required gross payroll amount

was not achieved.

2. Any establishment which does not meet the quarterly payroll

requirements provided pursuant to paragraph 1 of this subsection

during the time period which begins on April 1, 2020, and ends on

June 30, 2021, shall continue to receive incentive payments and

shall be exempt from the prescribed limitations.

C. If the average annualized wage required for an establishment

does not equal or exceed the amount specified in paragraph 1 or 2 of

subsection F of Section 3604 of this title during any calendar

quarter, the incentive payments shall not be made and shall not be

resumed until such time as such requirements are met.

D. In no event shall incentive payments, cumulatively, exceed

the estimated net direct state benefits, except for establishments

subject to the provisions of subparagraph d of paragraph 7 of

subsection A of Section 3603 of this title.

E. An establishment that has qualified pursuant to Section 3604

of this title may receive payments only in accordance with the

provisions of the law under which it initially applied and was

approved. If an establishment that is receiving incentive payments

expands, it may apply for additional incentive payments based on the

gross payroll anticipated from the expansion only, pursuant to

Section 3604 of this title. Provided, an establishment which has

suffered an extraordinary adverse business circumstance, as

certified by the Incentive Approval Committee, may be allowed to

voluntarily withdraw from the Oklahoma Quality Jobs Program, repay

to the Tax Commission the total amount of incentive payments

received pursuant to the provisions of this section, plus interest

at the rate specified in Section 727.1 of Title 12 of the Oklahoma

Statutes, and reapply to the Department for a new incentive contract

if the establishment qualifies pursuant to the provisions of the

Oklahoma Quality Jobs Program Act. Any funds received by the Tax

Commission pursuant to the provisions of this subsection shall be

apportioned in the manner that income tax revenues are apportioned.

F. An establishment that is receiving incentive payments may

not apply for additional incentive payments for any new projects

until twelve (12) quarters after receipt of the first incentive

payment, or until the establishment's actual verified gross payroll

for new direct jobs equals or exceeds Two Million Five Hundred

Thousand Dollars ($2,500,000.00) during any four consecutive-

calendar-quarter period, whichever comes first. After meeting the

requirements of this subsection, an establishment may apply for

additional incentive payments based upon the gross payroll

anticipated from an expansion only.

G. As soon as practicable after verification of the actual

gross payroll as required by this section and except as otherwise

provided by subsection K of Section 3604 of this title, the Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1393

Commission shall issue a warrant to the establishment in the amount

of the net benefit rate multiplied by the actual gross payroll as

determined pursuant to subsection A of this section for the calendar

quarter.
Okla. Stat. tit. 68, § 68-1709 — OK Code / Title 68 / Section 68-1709
Employee misclassification - Agencies - Investigation and
Status: in_force

enforcement.

The Oklahoma Tax Commission, Oklahoma Workers’ Compensation

Court, Department of Labor, CompSource Oklahoma and Oklahoma

Employment Security Commission shall share information and

coordinate investigative and enforcement efforts for the purpose of

detecting those contractors who intentionally misclassify

individuals as independent contractors rather than employees for the

purpose of affecting procedures and payments relating to withholding

and social security, unemployment tax or workers’ compensation

premiums. The agencies required by this section to share

information and coordinate efforts shall be authorized to create a

secure database of information accessible by agency representatives

responsible for enforcement and shall be further authorized to enter

into contracts and interagency agreements and promulgate such rules

as may be necessary to implement this section.
Okla. Stat. tit. 68, § 68-1512 — OK Code / Title 68 / Section 68-1512
Partial invalidity
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 682

If any section, or part hereof, of this act is declared invalid

such declaration shall not affect the remaining portions thereof.
Okla. Stat. tit. 68, § 68-2880.1 — OK Code / Title 68 / Section 68-2880.1
Appeal of order of county equalization board to district court - Notice of appeal -
Status: in_force

Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness ofdistrict court - Notice of appeal - Appeal to Supreme Court - Legal

counsel for assessor - Costs - Presumption of correctness of

valuation.

A. Both the taxpayer and the county assessor shall have the

right of appeal from any order of the county board of equalization

sustaining a valuation of real or personal property at a fair cash

value as determined by the county assessor in excess of Three

Million Dollars ($3,000,000.00) to the Court of Tax Review, and

right of appeal of either may be either upon questions of law or

fact including value, or upon both questions of law and fact.

Appeals from any other order of the county board of equalization

shall be filed in the district court of the same county. The county

assessor is the proper party defendant in any appeal to the district

court or Court of Tax Review brought by the taxpayer. The taxpayer

is the proper party defendant in any appeal to the district court or

Court of Tax Review brought by the county assessor. In either case,

the county board of equalization shall not be considered a party in

any litigation from an appeal brought pursuant to this section. In

case of appeal the trial in the district court or Court of Tax

Review shall be de novo. Provided, the county assessor shall not be

permitted to appeal an order of the county board of equalization

upon a question of the constitutionality of a law upon which the

board based its order, but the county assessor is hereby authorized

in such instance to request a declaratory judgment to be rendered by

the district court or Court of Tax Review in cases involving real or

personal property with a fair cash value as determined by the county

assessor in excess of Three Million Dollars ($3,000,000.00).

B. Notice of appeal shall be filed with the county clerk as

secretary of the county board of equalization, which appeal shall be

filed in the district court or Court of Tax Review, as the case may

be, within thirty (30) calendar days of the date the board of

equalization order was mailed, or in the event that the order was

delivered, from the date of delivery. It shall be the duty of the

county clerk to preserve all complaints and to make a record of all

orders of the board and both the complaint and orders shall be a

part of the record in any case appealed to the district court or

Court of Tax Review from the county board of equalization.

C. Either the taxpayer or the county assessor may appeal from

the district court or Court of Tax Review to the Supreme Court, as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1217

provided for in the Code of Civil Procedure, but no matter shall be

reviewed on such appeal which was not presented to the district

court or Court of Tax Review.

D. In such appeals to the district court or Court of Tax Review

and to the Supreme Court and in requests for declaratory judgment it

shall be the duty of the district attorney to appear for and

represent the county assessor. The General Counsel or an attorney

for the Tax Commission may appear in such appeals or requests for

declaratory judgment on behalf of the county assessor, either upon

request of the district attorney for assistance, or upon request of

the county assessor. It shall be the mandatory duty of the board of

county commissioners and the county excise board to provide the

necessary funds to enable the county assessor to pay the costs

necessary to be incurred in perfecting appeals and requests for

declaratory judgment made by the county assessor to the courts.

E. In all appeals taken by the county assessor the presumption

shall exist in favor of the correctness of the county assessor's

valuation and the procedure followed by the county assessor.
Okla. Stat. tit. 68, § 68-1014 — OK Code / Title 68 / Section 68-1014
Amended reports
Status: in_force

All producers, refiners, processors or purchasers of oil or gas

shall prepare and file with the Tax Commission, at any time upon the

demand of the Tax Commission, such amended producers', refiners',

processors' or purchasers' reports as may be necessary to show the

particular leasehold and also the particular well or wells from

which oil or gas produced, refined, processed or purchased by them

was produced.
Okla. Stat. tit. 68, § 68-1627 — OK Code / Title 68 / Section 68-1627
Necessity for licenses - Unlawful sales - Unlawful
Status: in_force

discharging.

A. 1. No person shall knowingly sell, purchase or deliver, or

cause to be sold, purchased or delivered, fireworks for resale to

any other person who does not possess a valid license under this

act. It shall be unlawful for a distributor, wholesaler or

retailer, licensed under this act, to purchase fireworks from any

person, unless the distributor, wholesaler or retailer determines

that the person holds a valid distributor's, wholesaler's or

manufacturer's license under this act. All retail sales outlets

shall have a current retail license. The license shall be

conspicuously posted in the immediate vicinity of the sales

operation and shall be immediately available for examination by the

public or any enforcement officer. No license provided for herein

shall be transferable nor shall any person be permitted to operate

under a license granted to another person.

2. A distributor, wholesaler or retailer who sells fireworks to

the consumer may purchase merchandise in or out of this state as

long as the retailer buys from a person that has a legal license to

do business in this state.

3. The State Fire Marshal shall, by rule, enforce the

provisions of this subsection.

B. It shall be unlawful to offer for retail sale or to sell any

fireworks to children under the age of twelve (12) years, unless

accompanied by an adult, or to any intoxicated or irresponsible

person.

C. It shall be unlawful to explode or ignite fireworks within

five hundred (500) feet of any church, hospital, asylum,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 688

unharvested, flammable agricultural crop, public school or where

fireworks are stored, sold or offered for sale. No person shall

ignite or discharge any permissible articles of fireworks within or

throw the same from a motor vehicle; nor shall any person place or

throw any ignited article of fireworks into or at such a motor

vehicle or at or near any group of people.
Okla. Stat. tit. 68, § 68-302-1 — OK Code / Title 68 / Section 68-302-1
Additional tax on cigarettes - Rates - Apportionment of
Status: in_force

revenues.

A. In addition to the tax levied in Section 302 of this title,

there is hereby levied upon the sale, use, gift, possession or

consumption of cigarettes, as defined in Sections 301 through 325 of

this title, within the State of Oklahoma a tax at the rate of two

and one-half (2 1/2) mills per cigarette. Such tax shall be

evidenced by tax stamps as now provided for by law for other

cigarette taxes, except that as to cigarette packages of less than

Oklahoma Statutes - Title 68. Revenue and Taxation Page 148

ten cigarettes for free distribution as samples, the tax levied in

this section shall be computed and paid as provided for other

cigarette taxes without affixing stamps on each such package.

B. No part of the revenues resulting from the additional tax

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

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes,

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.51 through 57.60 of Title

62 of the Oklahoma Statutes, or into the State of Oklahoma

Institutional Building Bonds of 1965 Sinking Fund pursuant to the

provisions of Sections 57.61 through 57.73 of Title 62 of the

Oklahoma Statutes.

C. The revenues resulting from the additional tax levied in

this section through June 30, 1968, shall be apportioned by the

Oklahoma Tax Commission and transmitted to the State Treasurer, who

shall deposit the same in the State Treasury in a fund to be known

as the "State of Oklahoma Building Bonds of 1968 Reserve Fund",

which fund is hereby created. The Legislature shall appropriate

monies from such fund or so much thereof as may be deemed necessary;

first, for the payment of interest and principal upon any bonds

issued for capital improvements pursuant to the provisions of

Section 38 of Article X of the Oklahoma Constitution; second, for

other capital improvements at state institutions; third, for

operating expenses of such capital improvements; and fourth, for any

other purposes of state government. From and after July 1, 1968,

all revenues resulting from the additional tax levied in this

section, except revenues dedicated to the retirement of the State of

Oklahoma Building Bonds of 1968, Series A, B, C, D and E, or any

refunding of any or all of such series, and except revenues required

to be deposited in the University Hospitals Authority Disbursing

Fund, shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer, who shall deposit the same in

the General Revenue Fund.

D. The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected and administered pursuant to the provisions of Sections

301 through 325 of this title.
Okla. Stat. tit. 68, § 68-3604.1 — OK Code / Title 68 / Section 68-3604.1
Quarterly incentive payments for federal contractors -
Status: in_force

Application and qualifications.

A. A qualified federal contractor may receive quarterly

incentive payments for renewable ten-year periods from the Oklahoma

Tax Commission pursuant to the provisions of the Oklahoma Quality

Jobs Program Act and the provisions of this section.

B. The amount of such payments shall be equal to a net benefit

rate of not less than twenty-five hundredths of one percent (0.25%),

but not greater than two percent (2%), multiplied by the total

qualified labor hours worked by employees of the federal contractor

or employees of a qualified federal subcontractor, or both, pursuant

to a qualified federal contract for a calendar quarter as verified

by the Oklahoma Employment Security Commission and certified by a

qualified federal contractor verifier. The net benefit rate for a

qualified federal contractor shall be scaled to annual

subcontracting goals that account for both total qualified

subcontract labor hours and the ratio of qualified subcontract labor

hours to total qualified labor hours. Unless limited by the

cost/benefit analysis, the net benefit rate shall:

1. Not exceed twenty-five hundredths of one percent (0.25%)

when annual qualified subcontract labor hours are less than Two

Hundred Thousand Dollars ($200,000.00) or when annual qualified

subcontract labor is less than one percent (1%) of the annual total

qualified labor hours claimed;

2. Not be less than five-tenths of one percent (0.5%) when

subcontract goals are met with a minimum of Two Hundred Thousand

Dollars ($200,000.00) of annual total qualified subcontractor labor

hours and these hours are a minimum of one percent (1%) of the

annual total qualified hours claimed;

3. Not be less than one percent (1%) when subcontract goals are

met with a minimum of One Million Dollars ($1,000,000.00) of annual

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1387

total qualified subcontractor labor hours and when these hours

represent a minimum of five percent (5%) of the annual total

qualified hours claimed;

4. Not be less than one and five-tenths percent (1.5%) when

subcontract goals are met with a minimum of Two Million Dollars

($2,000,000.00) of annual total qualified subcontractor labor hours

and these hours are a minimum of ten percent (10%) of the annual

total qualified hours claimed; and

5. Not be less than two percent (2.0%) when subcontract goals

are met with a minimum of Four Million Dollars ($4,000,000.00) of

annual total qualified subcontractor labor hours and these hours are

a minimum of twenty percent (20%) of the annual total qualified

hours claimed.

C. In order to receive incentive payments, a qualified federal

contractor shall apply to the Oklahoma Department of Commerce within

one hundred eighty (180) days following the date of the award of a

qualified federal contract or award of a new qualified subcontract

under an existing qualified federal contract. The application shall

be on a form prescribed by the Department and shall contain such

information as may be required by the Department to determine if the

applicant is qualified. Once qualified by the Department, the

applicant shall submit qualified federal contracts to the federal

contract verifier. The federal contract verifier shall establish

with the applicant an information system(s) or contract(s) as may be

required to certify the total qualified labor hours, qualified labor

rates, and reimbursement through the qualified federal contract. A

qualified federal contractor may apply for an effective date for a

project, which shall not be more than twenty-four (24) months from

the date the application is submitted to the Department. No state

agency shall be required to make any payment to a qualified federal

contract verifier for any information needed by the agency to

perform any duty imposed upon it pursuant to the provisions of

Section 3601 et seq. of this title. All costs for the federal

contract verifier shall be reimbursed through value-added services

on the qualified federal contract or other mechanisms agreed to by

the federal contractor verifier and the federal contract performers.

D. In order to qualify to receive incentive payments as

authorized by the Oklahoma Quality Jobs Program Act, in addition to

other qualifications specified herein, a qualified federal

contractor shall be required to pay direct jobs an average

annualized wage which equals or exceeds:

1. One hundred ten percent (110%) of the average county wage as

determined by the Department of Commerce based on the most recent

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

direct jobs are located. For purposes of this paragraph, health

care premiums paid by the applicant for individuals in new direct

jobs shall be included in the annualized wage; or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1388

2. One hundred percent (100%) of the average county wage as

that percentage is determined by the Department of Commerce based

upon the most recent U.S. Department of Commerce data for the county

in which the new jobs are located. For purposes of this paragraph,

health care premiums paid by the applicant for individuals in new

direct jobs shall not be included in the annualized wage.

Provided, no average wage requirement shall exceed Twenty-nine

Thousand Four Hundred Nine Dollars ($29,409.00), in any county.

This maximum wage threshold shall be indexed and modified from time

to time based on the latest Consumer Price Index year-to-date

percent change release as of the date of the annual average county

wage data release from the Bureau of Economic Analysis of the U.S.

Department of Commerce.

3. For qualified subcontractor work, the qualified federal

contractor shall have a minimum average qualified labor rate

requirement paid to the subcontractor of Thirty-one Dollars ($31.00)

per hour, in any county. This maximum wage threshold shall be

indexed and modified from time to time based on the latest Consumer

Price Index year-to-date percent change release as of the date of

the annual average county wage data release from the Bureau of

Economic Analysis of the U.S. Department of Commerce.

E. The Department shall determine if the applicant is qualified

to receive incentive payments using information supplied to the

Department by the qualified federal contractor verifier. The NAICS

code or codes under which the federal government awarded the

qualified federal contract shall be used to determine the basic

industry for a qualified federal contractor. For federal contracts

awarded under NAICS codes not within the definition of basic

industry pursuant to paragraph 1 of subsection A of Section 3603 of

this title, the Department of Commerce, with the federal contract

verifier, may evaluate and utilize individual statement of work

items that would qualify within a basic industry definition.

F. If the applicant is determined to be qualified by the

Department, the Department shall conduct a cost/benefit analysis to

determine the estimated net direct state benefits and the net

benefit rate, as provided by subsection B of this section,

applicable for a ten-year period beginning with the first complete

calendar quarter following the start date and to estimate the amount

of gross payroll and total qualified labor hours for a ten-year

period beginning with the first complete calendar quarter following

the start date. In conducting such cost/benefit analysis, the

Department shall consider quantitative factors, such as the

anticipated level of new tax revenues to the state along with the

added cost to the state of providing services, and such other

criteria as deemed appropriate by the Department. In no event shall

incentive payments, cumulatively, exceed the estimated net direct

state benefits. Using this net cost/benefit analysis model, the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1389

Department may establish the renewable ten-year contract with a

qualified federal contractor at the entity level to encompass any

current or future qualified federal contracts that meet the

cost/benefit analysis metrics as determined by the federal

contractor verifier and confirmed by the Department.

G. Upon approval of such an application, the Department shall

notify the Tax Commission and shall provide it with a copy of the

contract that has been cosigned by the federal contractor verifier

and the results of the cost/benefit analysis. The Tax Commission

may require the qualified federal contractor, federal contract

verifier, and qualified subcontractors to submit such additional

information as may be necessary to administer the provisions of the

Oklahoma Quality Jobs Program Act. The approved qualified federal

contractor shall file quarterly claims with the Tax Commission and

shall continue to file such quarterly claims during the ten-year

incentive period to show its continued eligibility for incentive

payments, as provided in Section 3606 of this title, or until it is

no longer qualified to receive incentive payments. The qualified

federal contractor may be audited by the Tax Commission to verify

such eligibility. Once the qualified federal contractor is

approved, an agreement shall be deemed to exist between the

qualified federal contractor and the State of Oklahoma, requiring

the continued incentive payment to be made as long as the qualified

federal contractor retains its eligibility as defined in and

established pursuant to this section and Sections 3603 and 3606 of

this title and within the limitations contained in the Oklahoma

Quality Jobs Program Act, which existed at the time of such

approval.

H. For qualified federal contracts with periods of performance

exceeding two (2) years, if the actual annual verified gross

qualified labor hours for four (4) consecutive calendar quarters

does not equal or exceed Two Million Five Hundred Thousand Dollars

($2,500,000.00) within three (3) years of the start date, or does

not equal or exceed actual annual gross qualified labor hours of Two

Million Five Hundred Thousand Dollars ($2,500,000.00) at any other

time during the ten-year period after the start date, the incentive

payments shall not be made and shall not be resumed until such time

as the actual annual qualified labor hours exceed Two Million Five

Hundred Thousand Dollars ($2,500,000.00).

I. If the average annualized wage or minimum average qualified

labor rate required by subsection H of this section is not met

during any calendar quarter, the incentive payments shall not be

made and shall not be resumed until such time as such requirements

are met.

J. Before approving a quarterly incentive payment for a

qualified federal contract, the federal contract verifier must first

determine through the Department that neither the qualified federal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1390

contractor nor the subcontractor are receiving incentive payments

under the Oklahoma Quality Jobs Program Act, the Saving Quality Jobs

Act, the 21st Century Quality Jobs Incentive Act or the Former

Military Facility Development Act for the performance of the same

such services under the qualified federal contract and is not

qualified for approval of an application for incentive payments

under the Oklahoma Quality Jobs Program Act, the Saving Quality Jobs

Act, the 21st Century Quality Jobs Incentive Act or the Former

Military Facility Development Act for the performance of the same

such services under the qualified federal contract. If the

qualified federal contractor or the subcontractor are receiving or

have an approved application for incentive payments under the

Oklahoma Quality Jobs Program Act, the Saving Quality Jobs Act, the

21st Century Quality Jobs Incentive Act or the Former Military

Facility Development Act for the performance of the same such

services under the qualified federal contract, each may choose to

defer in part or in entirety the other incentives for the qualified

federal contractor to receive the incentives pursuant to subsection

B of this section. The federal contract verifier shall confirm any

deferrals and ensure the total for all quality jobs incentive

payments on any individual does not exceed the total net benefit to

the state. Should neither the federal contractor nor the

subcontractor defer in part or in entirety their incentive payments

such that the total for all Quality Jobs incentive payments exceeds

the total net benefit to the state, the priority for incentive

payments shall go to the entity with the earliest recognized start

date indentified within the current Department of Commerce Quality

Jobs contract.
Okla. Stat. tit. 68, § 68-2368.3a — OK Code / Title 68 / Section 68-2368.3a
Oklahoma Silver Haired Legislature – Excellence in
Status: in_force

State Government Revolving Fund.

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

fund for the Department of Human Services, to be designated the

"Oklahoma Silver Haired Legislature – Excellence in State Government

Revolving Fund". The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of any monies

transferred thereto by Section 2368.4 of this title.

B. All monies accruing to the credit of said fund are hereby

appropriated and shall be budgeted and expended by the Department of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1037

Human Services for the purposes specified by Section 2368.4 of this

title; provided no monies in the fund shall be expended for salaries

or other administrative costs, or any programs or services not

authorized by Section 2368.4 of this title.

C. Expenditures 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.
Okla. Stat. tit. 68, § 68-1376 — OK Code / Title 68 / Section 68-1376
Printing - Printing-related activities - Distribution of
Status: in_force

printed materials - Exemptions.

The following activities, either singularly or in the aggregate,

with respect to any person that is not otherwise required to remit

sales and use taxes to the State of Oklahoma, that has contracted

with a commercial printer for any printing, including printing-

related activities and distribution of printed materials, to be

performed in Oklahoma, shall not require such person to remit sales

and use taxes to this state:

1. The ownership by that person of tangible or intangible

property located at the Oklahoma premises of the commercial printer

for use by the printer in performing its services for the owner;

2. The periodic presence of employees of that person at the

Oklahoma premises of the commercial printer which is directly

related to the services provided by that commercial printer; or

3. The printing, including printing-related activities and

distribution of printed materials, performed by the commercial

printer in Oklahoma for or on behalf of that person.
Okla. Stat. tit. 68, § 68-1626 — OK Code / Title 68 / Section 68-1626
Collection and disposition of fees
Status: in_force

All license fees specified in Section 1625 of this title shall

be collected by the Office of the State Fire Marshal and shall be

paid to the State Treasurer of the State of Oklahoma, to be placed

to the credit of the State Fire Marshall Revolving Fund.