Okla. Stat. tit. 68, § 68-313 — OK Code / Title 68 / Section 68-313
Wholesale and retail stocks to be kept separate
Status: in_force

(a) Any person holding under this article a wholesale and retail

license, and whose wholesale and retail business is conducted within

the same building, or a building adjoining thereto, shall keep

separate the wholesale and retail stocks of cigarettes.

(b) Every wholesaler or jobber who maintains a retail business

at his place of business shall keep a record of the wholesale

operations the same as for the retail operations, and keep such

records, including invoices, separate and apart for the inspection

of such wholesale and retail business by the Commission, said

records to show the amount of stamps purchased, if any, and all

purchases from whatever source, and all sales, whether to himself as

a retailer, from himself as a wholesaler, or to another than himself

as a retailer. All invoices, records, files and other information

shall be available for inspection by representatives of the

Commission for a period of three (3) years from the date of the

purchase and/or delivery.

(c) If such invoices, records, files and information are not

kept as herein required, the licenses, both as retailer and as

wholesaler or jobber, shall be revoked, and such person shall be

subject to all penalties as provided for in this article. If a

licensee refuses to comply with the provisions of this article, the

Commission shall cancel all licenses that have been issued for such

place of business.
Okla. Stat. tit. 68, § 68-403 — OK Code / Title 68 / Section 68-403
Payment of tax by wholesalers
Status: in_force

A. The excise taxes levied by this article shall be paid by the

wholesaler liable for payment of the tax. Provided, that the Tax

Commission may, in its discretion, where it is practical and

reasonable for the enforcement of the collection of taxes provided

hereunder, promulgate such rules as to permit cigars, stogies,

cheroots and tobacco products to remain untaxed in the hands of the

wholesalers until the original case or crate is broken, unpacked or

sold.

B. It is the intent and purpose of this section to require all

wholesalers to pay applicable tax provided for in this article upon

the sale, use, exchange or possession of taxable commodities.
Okla. Stat. tit. 68, § 68-2846 — OK Code / Title 68 / Section 68-2846
Undervalued and underassessed property - Reassessment
Status: in_force

A. Whenever real or personal property has in any year, through

false representations or concealments willfully and fraudulently

made by the owner or agent in listing the same for assessment, been

grossly undervalued and has escaped for that year just and proper

taxation, the county assessor or the State Board of Equalization,

whose duty it is to assess such class of property shall, at any time

within two (2) years from the date of such original undervaluation,

cause such property to be entered on the assessment roll and tax

books for the year or years so undervalued.

B. After reasonable notice to the party affected, in order that

he may be heard, the county assessor or State Board of Equalization

shall reassess such undervalued property and cause same to be

extended against such property on the tax list or rolls for the

current year, with all arrearage of taxes thus properly accruing

against it, including interest thereon at the rate of six percent

(6%) per annum from the time such tax should have become delinquent.

C. As to such property so grossly undervalued in assessment no

contract shall be made with anyone by either the State Board of

Equalization, or the board of county commissioners, to pay anyone a

commission or in any way causing same to be reassessed; but it shall

be the duty of the State Board of Equalization, with the assistance

of the Attorney General and the county assessor, with the assistance

of the district attorney, to make and cause such reassessment to be

made.
Okla. Stat. tit. 68, § 68-1624.1 — OK Code / Title 68 / Section 68-1624.1
Aerial luminaries
Status: in_force

A. It shall be unlawful to sell, offer for sale, distribute,

possess, ignite, or otherwise use aerial luminaries, commonly known

as sky lanterns, Hawaii lanterns, Knogming Lanterns, Chinese

lanterns, sky candles, fire balloons or flying luminaries.

B. As used in this section, "aerial luminary" means an airborne

paper lantern containing a small candle, or other device for fuel,

that heats air from inside the lantern causing the lantern to rise

into the air and remain airborne until the candle or other device

extinguishes.
Okla. Stat. tit. 68, § 68-1397 — OK Code / Title 68 / Section 68-1397
Obligations of vendors
Status: in_force

Nothing in this act affects the obligations of a vendor to

register with the Tax Commission and to collect and remit sales tax

or use tax.
Okla. Stat. tit. 68, § 68-301 — OK Code / Title 68 / Section 68-301
Definitions
Status: in_force

For purposes of Section 301 et seq. of this title:

1. The term "cigarette" is defined to mean and include all

rolled tobacco or any substitute therefor, wrapped in paper or any

substitute therefor and weighing not to exceed three (3) pounds per

thousand cigarettes;

2. The term "person" is defined to mean and include any

individual, company, partnership, joint venture, joint agreement,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 144

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, or

any political subdivision of the state or combination acting as a

unit, in the plural or singular number;

3. The term "wholesaler", “distributor” and/or "jobber" is

defined to mean and include a person, firm or corporation organized

and existing, or doing business, primarily to sell cigarettes to,

and render service to retailers in the territory such person, firm

or corporation chooses to serve, and that:

a. purchases cigarettes directly from the manufacturer,

b. at least seventy-five percent (75%) of whose gross

sales are made at wholesale,

c. handles goods in wholesale quantities and sells

through salespersons, advertising and/or sales

promotion devices,

d. carries at all times at its principal place of

business a representative stock of cigarettes for

sale, and

e. comes into the possession of cigarettes for the

purpose of selling them to retailers or to persons

outside or within the state who might resell or retail

such cigarettes to consumers.

In addition to the foregoing, and irrespective of the percentage

or type of sales, the term "wholesaler", “distributor” and/or

“jobber” shall also include all purchasers of cigarettes making

purchases directly from the manufacturer for distribution at

wholesale or retail sale and this shall not affect the requirements

relating to retail licenses;

4. The term "retailer" is defined to be:

a. a person who comes into the possession of cigarettes

for the purpose of selling, or who sells them at

retail, or

b. a person, not coming within the classification of

wholesaler, distributor and/or jobber as herein

defined, having possession of more than one thousand

cigarettes;

5. The term "consumer" is defined to be a person who receives

or who in any way comes into possession of cigarettes for the

purpose of consuming them, giving them away, or disposing of them in

a way other than by sale, barter or exchange;

6. The term "Tax Commission" is defined to mean the Oklahoma

Tax Commission;

7. The term "sale" and/or "sales" is hereby defined to be and

declared to include sales, barters, exchanges and every other

manner, method and form of transferring the ownership of personal

property from one person to another, and is also declared to be the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 145

use or consumption in this state in the first instance of cigarettes

received from without the state or of any other cigarettes upon

which the tax has not been paid. The term "first sale" shall mean

and include the first sale or distribution of cigarettes in

intrastate commerce or the first use or consumption of cigarettes

within this state;

8. The term "stamp" as herein used shall mean the stamp or

stamps by use of which:

a. the tax levied pursuant to the provisions of Section

301 et seq. of this title is paid,

b. the tax levied pursuant to the provisions of Section

349 of this title is paid, or

c. the payment in lieu of taxes authorized pursuant to a

compact entered into by the State of Oklahoma and a

federally recognized Indian tribe or nation pursuant

to the provisions of subsection C of Section 346 of

this title is paid;

9. The term "drop shipment" shall mean and include any delivery

of cigarettes received by any person within this state when payment

for such cigarettes is made to the shipper or seller by or through a

person other than the consignee;

10. The term "distributing agent" shall mean and include every

person in this state who acts as an agent of any person outside the

state by receiving cigarettes in interstate commerce and storing

such cigarettes subject to distribution or delivery upon order from

the person outside the state to distributors, wholesale dealers and

retail dealers, or to consumers. The term "distributing agent"

shall also mean and include any person who solicits or takes orders

for cigarettes to be shipped in interstate commerce to a person in

this state by a person residing outside of Oklahoma, the tax not

having been paid on such cigarettes;

11. The term "vending machine" shall mean and include any coin

operating machine, contrivance, or device, by means of which

cigarettes are sold or dispensed in their original container;

12. The term "use" means and includes the exercise of any right

or power over cigarettes incident to the ownership or possession

thereof, except that it shall not include the sale of cigarettes in

the regular course of business;

13. a. The term “delivery sale” means any sale of cigarettes

to a consumer in Oklahoma where either:

(1) the purchaser submits the order for such sale by

means of a telephonic or other method of voice

transmission, the mails or any other delivery

service, or the Internet or other online service,

or

(2) the cigarettes are delivered by use of the mails

or other delivery service.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 146

b. A sale of cigarettes which satisfies the criteria in

subparagraph a of this paragraph shall be a delivery

sale regardless of whether the seller is located

within or outside of Oklahoma.

c. A sale of cigarettes not for personal consumption to a

person who is a wholesale dealer or a retail dealer

shall not be a delivery sale.

d. For purposes of this paragraph, any sale of cigarettes

to an individual in Oklahoma shall be treated as a

sale to a consumer unless such individual is licensed

as a distributor or retailer of cigarettes by the Tax

Commission;

14. The term “delivery service” means any person, including but

not limited to the United States Postal Service, that is engaged in

the commercial delivery of letters, packages, or other containers;

15. The term “manufacturer” means any person who manufactures,

fabricates, assembles, processes, or labels a finished cigarette; or

imports, either directly or indirectly, a finished cigarette for

sale or distribution in this state;

16. The term “mails” or “mailing” means the shipment of

cigarettes through the United States Postal Service;

17. The term “shipping container” means a container in which

cigarettes are shipped in connection with a delivery sale; and

18. The term “shipping documents” means bills of lading,

airbills, or any other documents used to evidence the undertaking by

a delivery service to deliver letters, packages, or other

containers.
Okla. Stat. tit. 68, § 68-2825 — OK Code / Title 68 / Section 68-2825
Valuation guidance and assistance
Status: in_force

The Oklahoma Tax Commission shall make and publish such rules,

regulations and guides which it determines are needed for the

general guidance and assistance of county assessors. Each assessor

is hereby directed and required to value property in accordance with

the standards established by law.
Okla. Stat. tit. 68, § 68-4308 — OK Code / Title 68 / Section 68-4308
Payment of incremental sales tax revenues
Status: in_force

After the conclusion of a quality event for which the Oklahoma

Tax Commission has given approval pursuant to subsection E of

Section 4 of this act, and within the time limit prescribed by

Section 5 of this act, the Tax Commission shall utilize the amount

of incremental sales tax revenues derived from the levy of the state

sales tax imposed pursuant to Section 1354 of Title 68 of the

Oklahoma Statutes necessary to make payment to a host community

based upon eligible local support payments according to the

requirements of Section 5 of this act.
Okla. Stat. tit. 68, § 68-232 — OK Code / Title 68 / Section 68-232
Injunction proceedings
Status: in_force

When any reports required under any state tax law have not been

filed or may be insufficient to furnish all the information required

by the Tax Commission, or when the taxes imposed by any state tax

law have not been paid, the Tax Commission may institute, in the

name of the State of Oklahoma upon relation of the Tax Commission,

any necessary action or proceedings to enjoin such person, firm, or

corporation from continuing operations until such reports have been

filed or taxes paid as required, and in all proper cases, including

but not limited to cases in which the evidence establishes that a

taxpayer has repeatedly failed to collect and remit sales or

withholding taxes, injunction shall be issued without a bond being

required from the state. After an action to enjoin the operation of

any person, firm or corporation has been instituted by the Tax

Commission a payout agreement under which the delinquent taxpayer is

to make periodic payments toward the satisfaction of the tax debt

may only be entered into upon the specific request or motion of the

Tax Commission. Upon a proper showing in any such action that the

claim of the state for taxes is in danger of being lost or rendered

uncollectible by reason of the mismanagement, dissipation or

concealment of the property by the taxpayer and a request is made

for the appointment of a receiver to manage the property of the

taxpayer, a receiver shall be appointed.
Okla. Stat. tit. 68, § 68-1354.20 — OK Code / Title 68 / Section 68-1354.20
Streamlined Sales and Use Tax Administration Act -
Status: in_force

Requirements for entering into Streamlined Sales and Use Tax

Agreement.

The Oklahoma Tax Commission shall not enter into the Streamlined

Sales and Use Tax Agreement unless the Agreement requires each state

to abide by the following requirements:

1. Simplified State Rate. The Agreement must set restrictions

to limit over time the number of state rates;

2. Uniform Standards. The Agreement must establish uniform

standards for the following:

a. the sourcing of transactions to taxing jurisdictions,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 455

b. the administration of exempt sales, and

c. sales and use tax returns and remittances;

3. Central Registration. The Agreement must provide a central,

electronic registration system that allows a seller to register to

collect and remit sales and use taxes for all signatory states;

4. No Nexus Attribution. The Agreement must provide that

registration with the central registration system and the collection

of sales and use taxes in the signatory states will not be used as a

factor in determining whether the seller has nexus with a state for

any tax;

5. Local Sales and Use Taxes. The Agreement must provide for

reduction of the burdens of complying with local sales and use taxes

through the following:

a. restricting variances between the state and local tax

bases,

b. requiring states to administer any sales and use taxes

levied by local jurisdictions within the state so that

sellers collecting and remitting these taxes will not

have to register or file returns with, remit funds to,

or be subject to independent audits from local taxing

jurisdictions,

c. restricting the frequency of changes in the local

sales and use tax rates and setting effective dates

for the application of local jurisdictional boundary

changes to local sales and use taxes, and

d. providing notice of changes in local sales and use tax

rates and of changes in the boundaries of local taxing

jurisdictions;

6. Monetary Allowances. The Agreement must outline any

monetary allowances that are to be provided by the states to sellers

or certified service providers. The Agreement must allow for a

review of the costs and benefits of administration and collection of

sales and use taxes incurred by states and sellers under the

existing sales and use tax laws at the time of adoption of the

Agreement and the proposed Streamlined Sales and Use Tax Agreement;

7. State Compliance. The Agreement must require each state to

certify compliance with the terms of the Agreement prior to joining

and to maintain compliance, under the laws of the member state, with

all provisions of the Agreement while a member;

8. Consumer Privacy. The Agreement must require each state to

adopt a uniform policy for certified service providers that protects

the privacy of consumers and maintains the confidentiality of tax

information; and

9. Advisory Councils. The Agreement must provide for the

appointment of an advisory council of private sector representatives

and an advisory council of nonmember state representatives to

consult with in the administration of the Agreement.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 456
Okla. Stat. tit. 68, § 68-704 — OK Code / Title 68 / Section 68-704
Apportionment and use of proceeds of tax
Status: in_force

A. The purpose of Section 701 et seq. of this title is to

provide revenue for general governmental functions of state

government and for the construction and maintenance of state and

county highways and bridges. The tax, including penalties and

interest collected under the levy in Section 703 of this title,

shall be apportioned monthly for use as follows:

1. An amount equal to the revenue, including penalties and

interest thereon, accruing from four cents ($0.04) per gallon of the

five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

and used for the following purposes:

a. three percent (3%) shall be paid by the Tax Commission

to the State Treasurer and placed to the credit of the

General Revenue Fund of the State Treasury,

b. seventy-two and three-fourths percent (72 3/4%) shall

be deposited in the State Treasury to the credit of

the State Transportation Fund, and

c. twenty-four and one-fourth percent (24 1/4%) shall be

transmitted by the Tax Commission to various counties

of the state, in the percentage which the population

and area of each county bears to the population and

area of the entire state. The population shall be as

shown by the last Federal Census or the most recent

annual estimate provided by the U.S. Bureau of the

Census;

2. An amount equal to the revenue, including penalties and

interest thereon, accruing from one cent ($0.01) per gallon of the

five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

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

State Transportation Fund; and

3. An amount equal to the revenue, including penalties and

interest thereon, accruing from one-half cent ($0.005) per gallon of

the five and one-half cents ($0.055) per gallon collected of the tax

levied by Section 703 of this title, shall be apportioned monthly

and distributed as follows:

Forty percent (40%) of such sum shall be distributed to the

various counties in that proportion which the county road mileage of

each county bears to the entire state road mileage as certified by

the State Transportation Commission, and 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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 339

total population and area of the state. The population shall be as

shown by the last Federal Census or the most recent annual estimate

provided by the U.S. Bureau of the Census.

B. The funds apportioned or transmitted pursuant to the

provisions of subparagraph c of paragraph 1 of subsection A of this

section and paragraph 3 of subsection A of this section shall be

used in accordance with and subject to the provisions of subsection

B of Section 500.6 of this title.
Okla. Stat. tit. 68, § 68-2355.1P-4 — OK Code / Title 68 / Section 68-2355.1P-4
Calculation of tax
Status: in_force

A. For tax years beginning on or after January 1, 2022, there

is hereby levied on each electing pass-through entity the pass-

through entity tax which shall be calculated as follows:

1. With regard to each member of an electing pass-through

entity, the electing pass-through entity shall multiply such

member's Oklahoma distributive share of the electing pass-through

entity's Oklahoma net entity income for the tax year by:

a. the highest Oklahoma marginal income tax rate levied

on the taxable income of natural persons pursuant to

Section 2355 of this title if the member is an

individual, trust, or estate,

b. four percent (4%) if the member is classified as a

corporation pursuant to the Internal Revenue Code, and

is not classified as an S corporation,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 759

c. four percent (4%) if the member is a pass-through

entity,

d. four percent (4%) if the member is a financial

institution subject to tax imposed pursuant to the

provisions of Section 2370 of this title, and

e. the highest Oklahoma marginal income tax rate that

would be applicable to any item of the electing pass-

through entity's income or gain without the election

made pursuant to subsection F of this section, if the

member is an organization described in Section 2359 of

this title; and

2. The electing pass-through entity shall aggregate the amounts

determined with respect to all members pursuant to paragraph 1 of

this subsection and the pass-through entity tax for the applicable

tax year shall be equal to such aggregated tax amount for the tax

year with respect to which the election has been made.

B. Sections 2385.29, 2385.30 and 2385.31 of this title shall

not be applicable to an electing pass-through entity.

C. The pass-through entity tax shall be due and payable on the

same date as provided for the filing of the electing pass-through

entity's Oklahoma income tax return, and for tax years beginning on

or after January 1, 2020, estimated tax payments shall be required

as provided in Section 2385.9 of this title.

D. If the pass-through entity election results in a net entity

loss for Oklahoma income tax purposes in any tax year, the net

entity loss may be carried back and carried forward by the electing

pass-through entity for Oklahoma income tax purposes as set forth in

subparagraph b of paragraph 3 of subsection A of Section 2358 of

this title.

E. Notwithstanding paragraph 2 of subsection C of Section 2368

of this title, a nonresident individual who is a member of an

electing pass-through entity is not required to file an Oklahoma

income tax return, if, for the taxable year, the only source of

income allocable or apportionable to this state for the member, or,

if a joint income tax return is filed, the member and his or her

spouse, is from one or more electing pass-through entities, and each

electing pass-through entity files and pays the taxes due under this

section.

F. Any entity required to file an Oklahoma partnership income

tax return or an Oklahoma S corporation income tax return may elect

to become an electing pass-through entity. The election shall be

made on such form and in such manner as the Oklahoma Tax Commission

may prescribe, and any election under this subsection shall have

priority over and revoke any election to file a composite Oklahoma

partnership return or requirement of a Subchapter S corporation to

report and pay tax on behalf of a nonresident shareholder for the

same tax year. An election may also be made by filing an income tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 760

return prior to but not later than the due date of the applicable

income tax return, including any extension.

G. Pursuant to procedures prescribed by the Tax Commission, if

the amount of tax required to be paid by a pass-through entity

pursuant to the provisions of this section is not paid when due, the

Oklahoma Tax Commission may revoke the pass-through entity's

election under subsection F of this section effective for the first

year for which the tax is not paid.

H. The election authorized by the provisions of this section

shall be made pursuant to procedures prescribed by the Tax

Commission and shall be filed (i) within sixty (60) days of

enactment and pursuant to procedures prescribed by the Oklahoma Tax

Commission for any income tax year beginning on or after January 1,

2019, and prior to January 1, 2020, or (ii) for any income tax year

beginning on or after January 1, 2020, at any time during the

preceding tax year or two (2) months and fifteen (15) days after the

beginning of the tax year or by filing a timely income tax return as

authorized pursuant to subsection F of this section. Any such

election shall be binding until revoked pursuant to procedures

prescribed by the Tax Commission. The effective date of a

revocation (i) made within two (2) months and fifteen (15) days of

the electing pass-through entity's taxable year shall be the first

day of such taxable year and (ii) made during the electing pass-

through entity's taxable year but after such fifteenth day shall be

effective on the first day of the following taxable year. No

election made by a pass-through entity with respect to income tax to

be paid by such entity using the calculations prescribed by this

section shall be binding on any other pass-through entity, and each

pass-through entity shall be able to make an election under the

provisions of this act independently.
Okla. Stat. tit. 68, § 68-24347 — OK Code / Title 68 / Section 68-24347
Renumbered as § 3143 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-317 — OK Code / Title 68 / Section 68-317
Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting. .. 179
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 4etc. - Forgery - Counterfeiting.

A. Any person who shall, without the authorization of the Tax

Commission, make or manufacture, or who shall falsely or

fraudulently forge, counterfeit, reproduce, or possess any stamps,

impression, copy, facsimile, or other evidence for the purpose of

indicating the payment of the tax levied by the Cigarette Stamp Tax

Law, Sections 301 through 325 of this title, prescribed for use in

the administration of this article, or who shall knowingly or by any

deceptive act use or pass, or tender as true, or affix, impress or

imprint, by use of any device, rubber stamp or by any other means,

on any package containing cigarettes, any unauthorized, false,

altered, forged, counterfeit or previously used stamps, impressions,

copies, facsimiles or other evidence of cigarette tax payment, shall

be guilty of a Class C2 felony offense, and upon conviction thereof

shall be punished by imprisonment as provided for in subsections B

through F of Section 20M of Title 21 of the Oklahoma Statutes, or by

a fine of not more than Ten Thousand Dollars ($10,000.00), or by

both such imprisonment and fine.

B. Each person violating any other provision of this article

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

be punished by imprisonment in the county jail for a period of not

more than twelve (12) months, or by a fine of not more than Five

Hundred Dollars ($500.00), or by both such imprisonment and fine.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 179
Okla. Stat. tit. 68, § 68-6001 — OK Code / Title 68 / Section 68-6001
Definitions
Status: in_force

As used in Section 6001 et seq. of this title:

1. "Aircraft" means and includes every self-propelled plane,

airplane, helicopter, or balloon or sailplane manufactured by mass

production or individually constructed or assembled, used, or

designed for navigation or flight in the air or airspace, and

subject to registration with the Federal Aviation Administration;

2. "Commercial airline" means an air carrier, foreign air

carrier or intrastate air carrier, as defined by Section 40102 of

Title 49 of the United States Code, 49 U.S.C., Section 40102, and

operating pursuant to Part 121 or 129 of Title 14 of the Code of

Federal Regulations, 14 CFR, Part 121 or 129, or conducting

scheduled or unscheduled services pursuant to Part 135 thereof,

provided any such aircraft used to provide such services operates

under Part 135 for at least fifty percent (50%) of its annual

operations. For the purpose of satisfying this requirement, such

operations may not include those chartered by the aircraft owner as

an individual or as a business entity in which the aircraft owner

owns a majority interest;

3. "Purchase price" means the total amount paid for the

aircraft whether paid in money or otherwise. "Purchase price" is

further defined as the fair market value when no current purchase is

involved; and

4. "Use" means and includes the operation or basing of an

aircraft on or from any airport in this state for a period of thirty

(30) days or more. For purposes of Section 6001 et seq. of this

title, the term "use" does not apply to aircraft which are intended

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1520

for exclusive use in another state, but which are stored in this

state pending shipment to such other state, or aircraft which are

retained in this state solely for fabrication, repair, testing,

alteration, modification, refurbishing or maintenance.
Okla. Stat. tit. 68, § 68-2857 — OK Code / Title 68 / Section 68-2857
Railroad, air carrier or public service corporation -
Status: in_force

Failure or refusal to make statements or schedules - Ascertainment

of value - Penalty.

A. Should any railroad, air carrier or public service

corporation doing business in this state fail or refuse to file the

statements or schedules with the Oklahoma Tax Commission within the

time and manner required by law, it shall be the duty of the State

Board of Equalization to ascertain from the best information

obtainable the value of the property of such company. The Tax

Commission may grant an extension without penalty, upon written

request of the taxpayer and for a good cause, of not to exceed

fifteen (15) days for the filing of the returns as required by the

Ad Valorem Tax Code.

B. There shall be assessed by the State Board of Equalization

an administrative penalty for every day which a railroad, air

carrier or public service corporation doing business in this state

fails or refuses to file the statements or schedules with the Tax

Commission within the time and manner required by law in the lesser

of the amount of Two Hundred Dollars ($200.00) per day for each

county in which such entity has property subject to ad valorem tax

or one percent (1%) of the assessed value. The State Board of

Equalization shall be responsible for collecting this penalty and

shall remit fifty percent (50%) of such penalty to the county

general fund of the counties in which such entity has property

subject to ad valorem tax. Fifty percent (50%) of such penalty

shall be deposited in the General Revenue Fund.
Okla. Stat. tit. 68, § 68-2357.105 — OK Code / Title 68 / Section 68-2357.105
Credit for qualified economic development
Status: in_force

expenditures.

A. As used in this section:

1. “Eligible entity” means an entity incorporated and located

in the state with a qualifying project in a qualifying project

location;

2. “Qualifying project” means the new construction or expansion

of an eligible entity or the development of qualified initial

infrastructure to serve an eligible entity in a qualifying project

location;

3. “Qualifying project location” means a project located in an

industrial park, economic development zone, or port located within a

county in this state with a population of less than one hundred

thousand (100,000) persons (“Qualified Area”), or a project located

adjacent to a terminal, switching, or Class II or III railroad as

defined by the federal Surface Transportation Board;

4. “Project sponsor” means a local economic development

organization or authority, port authority, qualified industrial

park, or a terminal, switching, or Class II or III railroad;

5. “Project application” means an application submitted by a

project sponsor on behalf of a qualifying project for an allocation

of qualifying strategic industrial development enhancement (SIDE)

tax credits. Project applications must include a description of the

qualifying project, project location, detailed project costs, and a

summary of expected economic benefits and job creation;

6. “Qualified economic development expenditures” means

expenditures for land improvements, building construction, building

improvements and expansion, port terminal improvements, and the

purchase of certain machinery and equipment;

7. “Qualified initial infrastructure expenditures” means

expenditures for new rail infrastructure and improvements, which

includes the acquisition of right-of-way, engineering,

rehabilitation of existing inactive track to reinstate operation,

construction of new track such as industrial leads, switches, spurs,

and sidings, loading dock improvements, and transloading structures

involved with providing rail service to a qualifying project; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 871

8. “Project tax credit amount” means the amount of tax credits

allocated by Oklahoma Department of Commerce to a qualifying project

for qualified economic development and initial infrastructure

expenditures.

B. For tax years beginning after December 31, 2022, and ending

not later than December 31, 2027, there shall be allowed a credit

against the tax imposed pursuant to Section 2355 of this title in an

amount not to exceed ten percent (10%) of an eligible entity’s

qualified economic development expenditures, subject to limitations,

determination, and allocation by the Oklahoma Department of

Commerce.

C. The total project tax credit amount may not exceed ten

percent (10%) of the qualified economic development expenditures,

except for qualified initial infrastructure expenditures the project

tax credit amount is earned at the rate of fifty percent (50%) of

qualified initial infrastructure expenditures.

D. 1. The project tax credit amount for qualified economic

development expenditures may not exceed Six Million Dollars

($6,000,000.00) per qualifying project.

2. The project tax credit amount for qualified initial

infrastructure expenditures may not exceed Three Million Dollars

($3,000,000.00) per qualifying project.

Projects are eligible to combine qualified economic development

and qualified initial infrastructure expenditures, but the total

project tax credit amount may not exceed Six Million Dollars

($6,000,000.00) per qualifying project in aggregate.

E. The issuance of the project tax credit amount shall be

subject to review of eligible expenditures and qualifying project

status by the Oklahoma Department of Commerce.

F. The credits authorized pursuant to this section may not be

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

(0).

G. The credits allowed pursuant to this section that are not

used may be assigned to a qualifying project affiliate by written

agreement at any time during the tax year in which the credit is

earned or the five (5) years following the tax year the qualified

expenditures are incurred. For purposes of this subsection, a

“qualifying project affiliate” shall include a customer, vendor,

project investor, or strategic finance partner of the eligible

entity subject to the Oklahoma corporate or individual income tax.

The eligible taxpayer and the qualifying project affiliate must

jointly file a copy of the written assignment agreement with the

Oklahoma Tax Commission within thirty (30) days of the assignment.

The written agreement must contain the name, address, and taxpayer

identification number of the parties to the assignment, the tax year

the eligible taxpayer incurred the qualified expenditures, the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 872

amount of credit being assigned, and the tax year or years for which

the credit may be claimed.

H. To the extent not used, the tax credit authorized by this

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

subsequent taxable years.

I. Credits allocated by the Department shall not exceed Twelve

Million Dollars ($12,000,000.00) in a tax year. Qualifying projects

that have submitted an application and are not allocated all or part

of credit for qualified economic development expenditures or

qualified initial infrastructure expenditures shall be eligible for

credit in subsequent tax years.

J. 1. The Oklahoma Tax Commission may promulgate rules, forms,

and regulations as are necessary to implement and administer the

provisions of this section and certify the tax credit amount

generated by each qualifying project annually.

2. The Oklahoma Department of Commerce shall promulgate rules

to permit verification of the eligibility of a qualifying project

for the purpose of claiming the credit. The rules shall provide for

the approval of qualified economic development expenditures prior to

commencement of a project and provide a certificate of verification

upon completion of a project that uses qualified economic

development expenditures. The certificate of verification shall

satisfy all requirements of the Oklahoma Tax Commission pertaining

to the eligibility of the eligible taxpayer claiming the credit.
Okla. Stat. tit. 68, § 68-2368.5 — OK Code / Title 68 / Section 68-2368.5
Support of common schools - Donation from tax refund
Status: in_force

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

which begin after December 31, 2003, and each state corporate tax

return form for tax years beginning after December 31, 2003, shall

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

benefit of the common schools of this state, as follows:

Support of Oklahoma Common Schools. Check if you wish to donate

from your tax refund: ( ) $2, ( ) $5, or ( ) $____.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Income Tax Checkoff Revolving Fund for the Support of

Oklahoma Common Schools created in subsection C of this section.

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

fund for the State Department of Education to be designated the

"Income Tax Checkoff Revolving Fund for the Support of Oklahoma

Common Schools". The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of all monies

apportioned to the fund pursuant to the provisions of this section.

All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the State

Department of Education for the purpose of funding common education

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

manner that state aid is provided to the common schools of this

state. Expenditures from the fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, such taxpayer may file a claim for refund at

any time within three (3) years from the due date of the tax return.

Such claims shall be filed pursuant to the provisions of Section

2373 of this title. Prior to the apportionment set forth in this

section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1039
Okla. Stat. tit. 68, § 68-2932 — OK Code / Title 68 / Section 68-2932
Duties of certain public officers concerning sales, levy
Status: in_force

of attachments or removal of property.

It shall be the duty of all town trustees, constables, deputy

sheriffs, sheriffs, city and town councilmen to at once inform the

county treasurer of the making of sales, levy of attachments or

removal hereinbefore mentioned, and it shall be the duty of the

county treasurer to proceed with the collection of the tax as

hereinbefore provided, when such facts become known to him in any

manner.
Okla. Stat. tit. 68, § 68-3130 — OK Code / Title 68 / Section 68-3130
Monies received at resale deemed collections of tax -
Status: in_force

Credit and apportionment.

Monies received by the county treasurer at resale from

individual purchasers, not redemptioners, shall nevertheless be

deemed to be collections of tax, and if no redemption be had before

issuance and delivery of a deed therefor, the tax monies so

collected, not including excess proceeds to be held for the owner

thereof, shall be credited and apportioned as such taxes would have

been apportioned had they been paid in the proper time and manner,

and the monies so collected representing penalties on ad valorem

tax, listing fees and publication costs shall be credited to the

"resale property fund" of such county as hereinafter provided. In

instances where vacant lots are offered for sale for both ad valorem

taxes and special improvement taxes, but are sold for less than the

total sum due, the county treasurer shall, after deducting the

listing fees and publication costs, apportion the proceeds of such

sale ratably between the ad valorem and special improvement tax

accounts in the same ratio such proceeds bear to the total tax

published as due for such resale.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1336
Okla. Stat. tit. 68, § 68-2368.12 — OK Code / Title 68 / Section 68-2368.12
Donation from tax refund – Programs to recruit, train,
Status: in_force

and supervise volunteers as Court Appointed Special Advocates.

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

which begin after December 31, 2003, and each state corporate tax

return form for tax years beginning after December 31, 2003, shall

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

benefit of programs to recruit, train, and supervise volunteers as

Court Appointed Special Advocates, as follows:

Support of programs for volunteers to act as Court Appointed

Special Advocates for abused or neglected children. Check if you

wish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.

B. Except as otherwise provided for in this section, all monies

generated pursuant to subsection A of this section shall be paid to

the State Treasurer by the Oklahoma Tax Commission and placed to the

credit of the Income Tax Checkoff Revolving Fund for Court Appointed

Special Advocates created in subsection C of this section.

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

fund for the Office of the Attorney General to be designated the

“Income Tax Checkoff Revolving Fund for Court Appointed Special

Advocates”. The fund shall be a continuing fund, not subject to

fiscal year limitations, and shall consist of all monies apportioned

to the fund pursuant to the provisions of this section. All monies

accruing to the credit of the fund are hereby appropriated and shall

be budgeted and expended by the Office of the Attorney General for

the purpose of providing grants to the Oklahoma CASA Association for

the purpose of providing support for Court Appointed Special

Advocates for abused and neglected children. Expenditures from the

fund shall be made upon warrants issued by the State Treasurer

against claims filed as prescribed by law with the Director of the

Office of State Finance for approval and payment.

D. If a taxpayer makes a donation pursuant to subsection A of

this section in error, the taxpayer may file a claim for refund at

any time within three (3) years from the due date of the tax return.

Such claims shall be filed pursuant to the provisions of Section

2373 of this title. Prior to the apportionment set forth in this

section, an amount equal to the total amount of refunds made

pursuant to this subsection during any one (1) year shall be

deducted from the total donations received pursuant to this section

during the following year and such amount deducted shall be paid to

the State Treasurer and placed to the credit of the Income Tax

Withholding Refund Account.

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

checkoff contained in this section is hereby reauthorized effective

January 1, 2022.
Okla. Stat. tit. 68, § 68-2946.2 — OK Code / Title 68 / Section 68-2946.2
Abolition of Ad Valorem Task Force
Status: in_force

A. The Ad Valorem Task Force is hereby abolished, effective

July 1, 1993.

B. All powers, duties, responsibilities, property, assets,

liabilities, fund balances, encumbrances and obligations of the Ad

Valorem Task Force are hereby transferred to the Ad Valorem Division

of the Oklahoma Tax Commission.

C. The coordinator position of the Task Force shall cease to

exist on July 1, 1993. Such employees of the Ad Valorem Task Force

as may be needed may be employed by the Ad Valorem Division of the

Oklahoma Tax Commission. Such employees shall be transferred and

shall be exempt from the provisions of the merit system of personnel

administration as provided in the Oklahoma Personnel Act, Section

840.1 et seq. of Title 74 of the Oklahoma Statutes. The employees

so transferred shall be exempt from any examination or other

employment requirements required for new employees. The Oklahoma

Tax Commission shall establish the appropriate salary on the

official date of transfer.

D. All rules of the Ad Valorem Task Force pertaining to the

functions and powers herein transferred and assigned to the Ad

Valorem Division of the Oklahoma Tax Commission, in force at the

time of such transfer, shall continue in force and effect as rules

of the Ad Valorem Division of the Oklahoma Tax Commission until duly

modified or abrogated by the appropriate body.
Okla. Stat. tit. 68, § 68-216.4 — OK Code / Title 68 / Section 68-216.4
Voluntary Disclosure Initiative
Status: in_force

A. For the purpose of encouraging the voluntary disclosure and

payment of taxes owed to this state, the Oklahoma Tax Commission is

hereby authorized and directed to establish a Voluntary Disclosure

Initiative for eligible taxes, as provided in this section. A

taxpayer shall be entitled to a waiver of penalty, interest and

other collection fees due on eligible taxes if the taxpayer

voluntarily files delinquent tax returns and pays the taxes due

during the disclosure initiative. The time in which a voluntary

payment of tax liability may be made or the taxpayer may enter into

a payment program acceptable to the Tax Commission for payment of

the unpaid taxes in full in the manner and time established in a

written payment program agreement between the Tax Commission and the

taxpayer under the Voluntary Disclosure Initiative is limited to the

period beginning September 1, 2017, and ending November 30, 2017.

B. Upon payment of the eligible taxes under the Voluntary

Disclosure Initiative established, the Tax Commission shall abate

and not seek to collect any interest, penalties or collection fees

that would otherwise be applicable.

C. As used in this section, "eligible taxes" shall include the

following taxes that were due and payable for any tax period or

periods ending prior to entering into an agreement as provided in

the initiative except as provided in this subsection:

1. Mixed beverage tax levied pursuant to Section 576 of Title

37 of the Oklahoma Statutes;

2. Gasoline and diesel tax levied pursuant to Section 500.4 of

Title 68 of the Oklahoma Statutes;

3. Gross production and petroleum excise tax levied pursuant to

Sections 1001, 1101 and 1102 of Title 68 of the Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 84

4. Sales tax levied pursuant to Section 1354 of Title 68 of the

Oklahoma Statutes;

5. Use tax levied pursuant to Section 1402 of Title 68 of the

Oklahoma Statutes;

6. Income tax levied pursuant to Section 2355 of Title 68 of

the Oklahoma Statutes for tax periods ending prior to January 1,

2016; and

7. Withholding tax levied pursuant to Section 2385.2 of Title

68 of the Oklahoma Statutes.

D. To be eligible to participate in this initiative, taxpayers

must:

1. Not have outstanding tax liabilities other than those

reported pursuant to this initiative;

2. Not have been contacted by the Oklahoma Tax Commission, or

third party acting on behalf of the Commission, with respect to the

taxpayer's potential or actual obligation to file a return or make a

payment to the state;

3. Not have collected taxes from others, such as sales and use

taxes or payroll taxes, and not reported those taxes; and

4. Not have, within the preceding three (3) years, entered into

a voluntary disclosure agreement for the type of tax owed.

E. If the Tax Commission agrees with the proposed terms for

payment of the principal amount of tax due and owing, the penalties

and interest otherwise imposed by law upon the principal amount

shall be waived by operation of law and no further action by the Tax

Commission or by the taxpayer shall be required for the waiver of

such penalty and applicable interest.

F. The Tax Commission shall limit the period for which

additional taxes may be assessed to three (3) taxable years for

annually filed taxes or thirty-six (36) months for taxes that do not

have an annual filing frequency.

G. Taxpayers who meet all of the qualifications specified in

subsection D of this section, except those who have collected taxes

from others, such as sales and use taxes or payroll taxes, and not

reported those taxes, may enter into a modified voluntary disclosure

agreement.

H. The provisions of a modified voluntary disclosure agreement

shall be the same as a voluntary disclosure agreement as specified

in subsection E of this section; provided, the waiver of interest

shall not apply except as may be optionally granted at the

discretion of the Tax Commission, and the period for which taxes

must be reported and remitted or assessed is extended beyond the

three-year or thirty-six-month period provided in subsection F of

this section to include all periods in which tax has been collected

but not remitted.

I. The waiver of penalty and interest provided herein is fully

effective provided taxpayer continues payment or collection and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 85

remittance of applicable taxes, as required by law, for a period of

one (1) year after the tax period(s) for which taxes were paid

pursuant to this initiative.

J. The Tax Commission is authorized to expend necessary

available funds, including contracting with third parties, to

publicly advertise, assist in the collection of eligible taxes, and

administer the Voluntary Disclosure Initiative and shall be exempt

from the provisions of Section 85.7 of Title 74 of the Oklahoma

Statutes for the purpose of implementing this section.

K. The Tax Commission is authorized to promulgate rules

detailing the terms and other conditions of this program.
Okla. Stat. tit. 68, § 68-2812 — OK Code / Title 68 / Section 68-2812
Manufactured homes - Locus of listing and assessment -
Status: in_force

Transmission of information.

A. Subject to the provisions of subsection B of Section 2813 of

this title, a manufactured home which is located on land owned by

the owner of the manufactured home shall be listed and assessed in

the county in which it is located for ad valorem taxation as real

property pursuant to the provisions of the Ad Valorem Tax Code. The

person owning and residing in such manufactured home may apply for

homestead exemption. The county assessor shall approve the

application of such person if all requirements of law for such

exemption have been met.

B. A manufactured home which is located on land not owned by

the owner of the manufactured home shall be listed and assessed in

the county in which it is located for ad valorem taxation as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1139

personal property pursuant to the provisions of the Ad Valorem Tax

Code.

C. Each year that a manufactured home is subject to ad valorem

taxes as provided by law, the county assessor and the county

treasurer shall transmit the information relating to ad valorem tax

payment to the Oklahoma Tax Commission, which shall identify the

manufactured home and record the payment in the computer data system

provided for by Section 1113 of Title 47 of the Oklahoma Statutes.

The county assessor and treasurer of each county shall provide such

information as may be required in order to implement the provisions

of this section.
Okla. Stat. tit. 68, § 68-2357.1A-2 — OK Code / Title 68 / Section 68-2357.1A-2
Transfer or allocation of tax credits - Reporting
Status: in_force

A. Notwithstanding any other provision of law, the transfer or

allocation of any tax credit authorized pursuant to the provisions

of this title, except as provided in this section, shall be reported

to the Oklahoma Tax Commission and any tax credit authorized

pursuant to the provisions of Title 36 of the Oklahoma Statutes

shall be reported to the Oklahoma Insurance Department as provided

in subsection B of this section.

B. The transfer or allocation of any tax credit shall be

reported to the Tax Commission or Insurance Department by the entity

transferring or allocating the credit on or before the twentieth day

of the second month after the tax year in which an act occurs which

allows the tax credit to eventually be claimed. If the credit is

transferable, the report shall state whether the credit will or may

be transferred to another taxpayer and the names of the taxpayers to

whom the credit is transferred. The report shall also provide

whether the credit will or may be allocated by a pass-through entity

to one or more of the shareholders, partners or members of the pass-

through entity and the identity of the shareholders, partners or

members of the pass-through entity to whom the credit was allocated.

Further, the report shall include the tax type, the amount of the

credit, the statutory or other legal authority which forms the basis

for the credit, and other information that may be required by the

Tax Commission or the Insurance Department. The report to the Tax

Commission or to the Insurance Department shall be on such form as

the Commission or Department may prescribe. The Tax Commission and

the Insurance Department shall be authorized to require the report

to be filed electronically.

C. Notwithstanding the provisions of Section 205 of Title 68 of

the Oklahoma Statutes the Tax Commission and the Insurance

Department shall compile a list of all tax credits reported as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 765

required by this section and shall provide the list to the Governor,

the Speaker of the Oklahoma House of Representatives, the President

Pro Tempore of the State Senate and the Director of the Office of

Management and Enterprise Services not later than June 1 of each

year. Not later than five (5) working days after the report has

been provided to the Governor, the Speaker of the Oklahoma House of

Representatives and the President Pro Tempore of the State Senate,

the Oklahoma Tax Commission shall publish the report on its website.

D. The compiled list shall identify the tax credits reported

pursuant to subsection A of this section and shall separately

identify the amount of tax credits that may be claimed against each

separate state tax under the jurisdiction of the administering

agency and the name of the entity that will be claiming the credit.

E. To the extent possible, the Tax Commission and the Insurance

Department shall make an estimate of the revenue impact to the State

of Oklahoma resulting from the credits reported on a separate fiscal

year by fiscal year basis. Each agency shall make its estimate only

for tax credits under the jurisdiction of each administering agency.

F. If a taxpayer claims a credit on any state tax return that

was not previously reported to the Tax Commission or Insurance

Department pursuant to this section, the Tax Commission or Insurance

Department shall disallow the credit and recompute the applicable

tax liability including any penalty or interest; provided, upon the

filing of the report required by this section, the credit shall be

allowed.

G. This section shall not be applicable to the following tax

credits:

1. The sales tax relief credit authorized by Section 5011 of

this title;

2. The low income property tax relief credit authorized by

Section 2907 of this title;

3. The earned income tax credit authorized by Section 2357.43

of this title;

4. The child care/child tax credit authorized by Section 2357

of this title;

5. The credit for taxes paid to another state authorized by

Section 2357 of this title; and

6. The credit for property taxes paid on tornado damaged

residential property authorized by Section 2357.29 of this title.
Okla. Stat. tit. 68, § 68-407 — OK Code / Title 68 / Section 68-407
Regulations - Punishment for prohibited practices or
Status: in_force

hindering inspection.

It shall be provided by regulations of the Tax Commission the

methods of breaking packages, forms and kinds of containers that

shall be employed by persons subject to the tax levied by this

article which will make possible the enforcement of payment by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 236

inspection; and any such person engaging in or permitting such

practices as are prohibited by this article, or in any other

practice which makes it difficult to enforce the provisions of this

article by inspection, and any person or agent thereof who shall

upon demand of any officer or agent of the Tax Commission refuse to

allow full inspection of the premises or any part thereof, or who

shall hinder or in anywise delay or prevent such inspection when

demand is made therefor, shall be guilty of a misdemeanor and shall,

upon conviction, be fined not more than Two Thousand Dollars

($2,000.00) for each offense, or imprisonment in the county jail for

a period not exceeding sixty (60) days or both.
Okla. Stat. tit. 68, § 68-3020 — OK Code / Title 68 / Section 68-3020
Temporary appropriations
Status: in_force

A. The excise boards of the various counties in the state may

convene at any time after the beginning of any fiscal year, upon

call of the chairman of the board, for the purpose of approving

temporary appropriations for the counties, cities, school districts

and other municipal subdivisions of the state. Whenever the

governing board of any such county, city, school district or other

municipal subdivision of the state shall present to the excise board

of such county or of the county in which any such city, school

district or other municipal subdivision is located in whole or in

part, a verified application showing that the needs of such county,

city, school district or other municipal subdivision so require,

such excise board may make temporary appropriations for lawful

current expenses of such county, city, school district or other

municipal subdivision.

B. Warrants or checks may be drawn against such temporary

appropriations pending action by the excise board upon the annual

estimate of needs and budget of such county, city, school district

or other municipal subdivision for such fiscal year. The amount

which may be appropriated by such temporary appropriations shall in

no event exceed the entire amount which the governing board, making

the application, estimates will be available for the entire fiscal

year for each purpose for which a temporary appropriation is

requested; provided, however, the limitation on appropriations and

any requirement for request or approval of temporary appropriations

shall not apply to any city or town if the revenue from the ad

valorem tax to the municipal general fund amounted to less than five

percent (5%) of the total revenues accruing to the municipal general

fund during the prior fiscal year. Such cities and towns may pay

for lawful current expenditures pursuant to the estimate of needs as

filed by the city or town and pending final action of the excise

board.

C. Any such temporary appropriations so approved by the excise

board of any county shall, when the annual budget for such county,

city, school district or other municipal subdivision is finally

approved, be merged in the annual appropriations for the same

purposes and any warrant which has been, in the meantime, drawn

against such temporary appropriations shall be charged against the

final approved annual appropriations of such county, city, school

district or other municipal subdivision for the said current fiscal

year.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1311
Okla. Stat. tit. 68, § 68-404 — OK Code / Title 68 / Section 68-404
Transactions subject to taxation - Revenue purpose -
Status: in_force

Disposition of revenue.

The sale, barter or exchange of tobacco products or possession

of tobacco products for consumption, is hereby declared to be

subject to taxation authorized by Section 12 of Article X of the

Oklahoma Constitution, and it is the purpose and intention of this

article to provide revenue for the expense of the state government.

The revenue, including interest and penalties, collected under this

article shall be paid monthly by the Tax Commission to the State

Treasurer to be placed in the General Revenue Fund, to be paid out

pursuant to direct appropriation by the Legislature.
Okla. Stat. tit. 68, § 68-2831 — OK Code / Title 68 / Section 68-2831
Place of listing and assessment
Status: in_force

A. All property, both real and personal, having an actual,

constructive or taxable situs in this state, shall, except as

hereinafter provided, be listed and assessed and taxable in the

county, school districts, and municipal subdivision thereof, where

actually located on the first day of January of each year. In all

cases oil field equipment, drilling equipment, construction

equipment, road machinery, and equipment used by construction, road

building, or drilling contractors or companies or individuals

engaged in such businesses, shall be taxable in the county, school

districts, and municipal subdivision thereof, where actually located

on the first day of January of each year, but if same is not

assessed in said county it shall be subject to assessment and

taxation in the county of the owner's domicile. Goods, wares,

merchandise and property becoming a part of the finished product of

drilling equipment, for use outside the continental United States

shall not be subject to any other taxes.

B. When any personal property is brought into or located in

this state or removed from one county to another within this state

between January 1 and September 1, and shall acquire an actual situs

therein before the first of September, such property shall be listed

and assessed and taxable where situated after such removal or change

in location, unless such property has already been assessed in some

other state or county for the current year, or the property was

originally produced in this state subsequent to January 1, but if

same is not assessed in said county it shall be subject to

assessment and taxation in the county of the owner's domicile.

C. When cattle or other livestock are pastured or kept on a

tract of land situated partially within each of two or more counties

or other taxing districts, so that they may roam or be driven from

one county or taxing district to another and are not kept in any one

county or taxing district, the number to be listed and assessed in

each county or taxing district shall be determined by ascertaining

the acreage proportion of the entire tract which is located in each

county or taxing district and applying the same proportion to the

total number of cattle or other livestock. When cattle or other

livestock are likewise pastured or kept on a tract of land situated

partially in the State of Oklahoma and partially in some other

state, the number having a taxable situs in Oklahoma shall be

determined in like manner.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1168

D. In any case where other personal property, by reason of its

nature or use, does not stay in one place long enough to acquire a

definite taxable situs, such property shall be listed and assessed

at the domicile of the owner, if the owner is domiciled in this

state, and otherwise in the county, school districts, and municipal

subdivision thereof, where the owner has his principal business in

this state.

E. Tangible personal property moving through the state from a

point outside the state, in transit to a final destination outside

the state, shall for purposes of taxation, acquire no situs in the

state. The owner shall, if required, in order to obtain a

determination that any property has not acquired a situs in the

state, submit to the appropriate assessing officer documentary proof

of the in-transit character and the final destination of the

property.
Okla. Stat. tit. 68, § 68-3010 — OK Code / Title 68 / Section 68-3010
Items of appropriation - Meaning of terms
Status: in_force

Each of the items of appropriation as hereinafter defined and

enumerated shall represent, in the broadest permissible sense, a

specific purpose, and each such item of appropriation shall be the

estimate made and approved for such purpose, subject to encumbrance

and expenditure therefor under restrictions otherwise provided by

law. The distinctive functional purpose of each shall be that

assigned by statute, charter or ordinance to the office, board,

commission or department for counties, cities and towns, and to

quasi-municipal boards serving a particular function but lacking

corporate powers. As applied to each, except where otherwise

provided by law, the terms used shall be applied in meaning as

follows: the term "personal services" is defined to comprehend all

salaries, wages, per diem compensation, fees where the only

compensation of the recipient is the fees earned, and all allowances

or reimbursement for travel expense where authorized by law and/or

defined by law, paid to any officer, deputy, employee or other

individual for services rendered or employment in relation to the

office, department or subdivision of the municipality, including

such items as fees and mileage of witnesses and jurors when paid

from the general fund, fees of constables and justices of the peace

and all other fees, compensation or remuneration paid to individuals

or persons who have only their professional, technical or vocational

skills and services to sell. In the departments of roads and

highways and/or streets and alleys the term "personal services"

shall comprehend all items so defined hereinbefore and shall be

further specifically defined to include such items as salaries,

wages, per diem compensation and all other compensation or

remuneration paid to engineers, surveyors, mechanics, truck drivers,

tractor and grader operators, carpenters, etc., for professional,

technical and vocational skills and services rendered in relation to

employment by or within such department or subdivision of the

municipality. The term "maintenance and operation" is defined to

comprehend all current expense except those items herein defined as

"personal services" and/or "capital outlay," and "sinking funds,"

including all items, articles and materials consumed with use,

rentals on machinery and equipment, premiums on surety bonds and

insurance, all maintenance and repair accomplished according to the

conditions of a contract, and all items of expense paid to any

person, firm or corporation who renders service in connection with

the repair, sale or trade of articles and commodities. In the

departments of roads and highways and/or streets and alleys the term

"maintenance and operation" shall comprehend all items so defined

hereinbefore, and shall be further specifically defined to include

all items, articles and materials consumed with the use in the

repair, maintenance, construction or reconstruction of roads,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1304

bridges, highways, streets and alleys by the usage of force account

labor, rentals on machinery and equipment, premiums on surety bonds

and insurance, and all repair and maintenance accomplished under the

terms of a contract. The term "capital outlay" is defined to

comprehend all items and articles (either new or replacements) not

consumed with use but only diminished in value with prolonged use,

such as new, or replacements of, machinery, equipment, furniture and

fixtures, all real properties, and all construction or

reconstruction of buildings, appurtenances and improvements to real

properties accomplished according to the conditions of a contract.

In the departments of roads and highways and/or streets and alleys

the term "capital outlay" shall comprehend all items so defined

hereinbefore and shall be further specifically defined to include

the cost, and all expense incurred in relation thereto, of rights-

of-way or other real property necessary for the construction of

roads and highways and/or streets and alleys as the case may be.

Provided, that the State Auditor and Inspector may add or

substitute, and define, other items of appropriation where necessary

to fulfill special functions therein required, but such items shall

always be the fewest that will fulfill the requirements of the

Constitution or Legislature.
Okla. Stat. tit. 68, § 68-500.23 — OK Code / Title 68 / Section 68-500.23
Election to defer motor fuel tax remittances -
Status: in_force

Rescission of eligibility and election by Commission.

A. Each purchaser that desires to make an election under

Section 500.22 of this title shall submit a request to the Oklahoma

Tax Commission for approval, setting forth such information as the

Tax Commission may require.

B. The Tax Commission may require a purchaser which pays the

tax to a supplier to file with the Tax Commission a surety bond

payable to the state, upon which the purchaser is the obligor or

other financial security, in an amount satisfactory to the Tax

Commission. The Tax Commission may require that the bond indemnify

the Tax Commission against uncollectible tax credits claimed by the

supplier under Section 500.24 of this title.

C. The Tax Commission shall have the authority to rescind a

purchaser's eligibility and election to defer motor fuel tax

remittances after a hearing and upon a showing of good cause,

including failure to make timely tax-deferred payment of tax to a

supplier under Section 500.22 of this title, by sending written

notice to all suppliers or publishing notice of the revocation

pursuant to regulations. The Tax Commission may require further

assurance of the financial responsibility of the purchaser, or may

Oklahoma Statutes - Title 68. Revenue and Taxation Page 285

increase the bond requirement for that purchaser, or any other

action that the Tax Commission may require to ensure remittance of

the motor fuel tax. The Tax Commission shall follow the

cancellation procedures as provided in Section 212 of this title in

rescinding eligible purchaser status.
Okla. Stat. tit. 68, § 68-2102 — OK Code / Title 68 / Section 68-2102
Purpose of article - Apportionment of revenue
Status: in_force

A. It is hereby declared to be the purpose of this article to

provide funds for general governmental functions of state

government.

B. All revenue derived under this article shall be apportioned

and distributed by Service Oklahoma as provided for in Section 1104

of Title 47 of the Oklahoma Statutes, except as provided in

subsection A of Section 2103 of this title, and all revenue derived

from transfers of legal ownership of all-terrain vehicles or

motorcycles used exclusively off roads and highways which occur on

Oklahoma Statutes - Title 68. Revenue and Taxation Page 716

or after July 1, 2005, and transfers of utility vehicles used

exclusively off roads and highways which occur on or after July 1,

2008, shall be apportioned as provided for in Section 1353 of this

title.
Okla. Stat. tit. 68, § 68-3132 — OK Code / Title 68 / Section 68-3132
Form of resale tax deed
Status: in_force

The resale tax deed shall be in substantially the following

form:

Resale Deed

WHEREAS, _______, County Treasurer of ________ County, State of

Oklahoma, on the _____ day of ______, 19__, sold separately and

singly, in the manner provided by law, at tax resale and (here fill

in the name of the purchaser, unless the land was bid in for the

county, in which event, the name and official title of the County

Treasurer should appear) bid in for (in this space should appear, if

bid in for the county, "the County," if not bid in for the County,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1338

the name of the successful bidder) the real estate hereinafter

described, and

WHEREAS, all proceedings, notices and duties provided, required

and imposed by law prerequisite to the vesting of authority in said

County Treasurer to execute this resale deed have been followed,

given, complied with and performed, and,

WHEREAS, the said ______, County Treasurer, is now by law vested

with the power and authority to execute this resale deed,

NOW, THEREFORE, this indenture, made this ____ day of ______,

19__, between the State of Oklahoma, by _________, the County

Treasurer of ________ County, of the first part, and (if purchased

for the county, the Board of County Commissioners should appear

here; if not, the name of the purchaser other than the county), of

the second part, witnesseth, that the said party of the first part

for and in consideration of the premises and (here fill in the total

sum paid, if purchased by one other than the county, or if purchased

by the county, the following: "the cancellation of all the taxes,

penalties, interest and costs heretofore levied and assessed against

the real estate hereinbelow described"), hath granted, bargained and

sold, and by these presents doth grant, bargain, sell and convey to

the said party of the second part, his (or her) (here should appear

such of the following words as are properly applicable: "heirs,

successors, executors, administrators and assigns"), forever, the

following separately described tracts, parcels, or lots of land so

sold separately and singly for the (if sold to one other than the

county, here insert "amount bid"; but if bid in the name of the

county, insert "amount of taxes, interest, penalties and costs

cancelled") in the total sum set opposite each, all of said tracts,

parcels, or lots of land being located in ________ County, Oklahoma,

to wit:

Description Amount $

(Here should appear a proper legal description of each tract, as

sold, and opposite each, the amount of the bid, or the amount of the

total taxes, interest, penalty and costs cancelled as to each and

every such description) To have and to hold said tracts and parcels

of land, with the appurtenances thereto belonging, to said party of

the second part, his (or her) (here should appear such of the

following words as are properly applicable: "heirs, successors,

executors, administrators, and assigns") forever, in as full and

ample manner as the said County Treasurer of said County is

empowered by law to sell the same.

In testimony whereof, _______, County Treasurer of said County

of ________, State of Oklahoma, has hereunto set his hand and seal

the day and year aforesaid.

Attest: State of Oklahoma

(Seal)

By ____________

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1339

County Treasurer

State of Oklahoma

SS.

_________ County

Before me, the undersigned, a Notary Public within and for the

above named county and State, on this ____ day of ________,

personally appeared _______, to me known to be the County Treasurer

of ________ County, Oklahoma, and the identical person who executed

the within and foregoing instrument and conveyance of land, and

acknowledged to me that he executed the same in his capacity as

County Treasurer of _______ County, Oklahoma, as his free and

voluntary act and deed as such, and as the free and voluntary act

and deed of ________ County, and the State of Oklahoma, for the uses

and purposes therein set forth.

Witness my hand and notarial seal the day and year above

written.

_____________________

Notary Public

(Or County Clerk)

My Commission Expires __________.
Okla. Stat. tit. 68, § 68-360.8 — OK Code / Title 68 / Section 68-360.8
Placement of products on directory – Issuance of license
Status: in_force

– Certification of compliance – Due dates for reports – Recovery of

costs.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 216

A. The Attorney General need not place on the directory the

products of a tobacco product manufacturer that has not provided all

the information required in the certification.

B. The consideration of a certification of a tobacco product

manufacturer to have its brand added to the directory by the

Attorney General shall not be considered an individual proceeding

under the Administrative Procedures Act, nor shall the procedural

requirements for an individual proceeding apply to that

consideration.

C. No person shall be issued a license or granted a renewal of

a license to act as a stamping agent unless the person has certified

in writing, under penalty of perjury, that the person will comply

fully with this section.

D. For calendar year 2004, if the effective date of this act is

later than March 16, 2004, the first report of stamping agents

required by subsection A of Section 6 of this act shall be due

thirty (30) calendar days after the effective date of this act. The

certifications by a tobacco product manufacturer described in

subsection A of Section 4 of this act shall be due forty-five (45)

calendar days after the effective date of this act. The directory

described in subsection B of Section 4 of this act shall be

published or made available within ninety (90) calendar days after

the effective date of this act. Until the directory is published on

the website of the Attorney General, all cigarette brands of tobacco

product manufacturers which are on a list of the names and brand

names of tobacco product manufacturers that have failed to comply

with the provisions of Sections 600.21 through 600.23 of the Title

37 of the Oklahoma Statutes and published on the website of the

Oklahoma Tax Commission as provided for in Section 360 of Title 68

of the Oklahoma Statutes, shall remain contraband and be subject to

seizure and forfeiture as provided for in that section.

E. The Oklahoma Tax Commission may promulgate rules necessary

to implement the provisions of the Master Settlement Agreement

Complementary Act.

F. In any action brought by the state to enforce the Master

Settlement Agreement Complementary Act, the state shall be entitled

to recover the costs of investigation, expert witness fees, costs of

the action, and reasonable attorney fees.

G. If a court determines that a person has violated the Master

Settlement Agreement Complementary Act, the court shall order any

profits, gain, gross receipts, or other benefit from the violation

to be disgorged and paid to the State Treasurer for deposit in the

Tobacco Settlement Endowment Trust Fund. Unless otherwise expressly

provided, the remedies or penalties provided by the Master

Settlement Agreement Complementary Act are cumulative to each other

and to the remedies or penalties available under all other laws of

this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 217
Okla. Stat. tit. 68, § 68-205 — OK Code / Title 68 / Section 68-205
Records and files of Commission confidential and
Status: in_force

privileged - Exceptions - Report.

A. The records and files of the Oklahoma Tax Commission

concerning the administration of the Uniform Tax Procedure Code or

of any state tax law shall be considered confidential and

privileged, except as otherwise provided for by law, and neither the

Tax Commission nor any employee engaged in the administration of the

Tax Commission or charged with the custody of any such records or

files nor any person who may have secured information from the Tax

Commission shall disclose any information obtained from the records

or files or from any examination or inspection of the premises or

property of any person.

B. Except as provided in paragraph 26 of subsection C of this

section, neither the Tax Commission nor any employee engaged in the

administration of the Tax Commission or charged with the custody of

any such records or files shall be required by any court of this

state to produce any of the records or files for the inspection of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 58

any person or for use in any action or proceeding, except when the

records or files or the facts shown thereby are directly involved in

an action or proceeding pursuant to the provisions of the Uniform

Tax Procedure Code or of the state tax law, or when the

determination of the action or proceeding will affect the validity

or the amount of the claim of the state pursuant to any state tax

law, or when the information contained in the records or files

constitutes evidence of violation of the provisions of the Uniform

Tax Procedure Code or of any state tax law.

C. The provisions of this section shall not prevent the Tax

Commission, or with respect to the Oklahoma Department of Commerce

in administration of the Oklahoma Rural Jobs Act as provided by

paragraph 22 of this subsection, from disclosing the following

information and no liability whatsoever, civil or criminal, shall

attach to any member of the Tax Commission, or the Oklahoma

Department of Commerce as applicable, or any employee thereof for

any error or omission in the disclosure of such information:

1. The delivery to a taxpayer or a duly authorized

representative of the taxpayer of a copy of any report or any other

paper filed by the taxpayer pursuant to the provisions of the

Uniform Tax Procedure Code or of any state tax law;

2. The exchange of information that is not protected by the

federal Privacy Protection Act, 42 U.S.C., Section 2000aa et seq.,

pursuant to reciprocal agreements entered into by the Tax Commission

and other state agencies or agencies of the federal government;

3. The publication of statistics so classified as to prevent

the identification of a particular report and the items thereof;

4. The examination of records and files by the State Auditor

and Inspector or the duly authorized agents of the State Auditor and

Inspector;

5. The disclosing of information or evidence to the Oklahoma

State Bureau of Investigation, Attorney General, Oklahoma State

Bureau of Narcotics and Dangerous Drugs Control, any district

attorney or agent of any federal law enforcement agency when the

information or evidence is to be used by such officials to

investigate or prosecute violations of the criminal provisions of

the Uniform Tax Procedure Code or of any state tax law or of any

federal crime committed against this state. Any information

disclosed to the Oklahoma State Bureau of Investigation, Attorney

General, Oklahoma State Bureau of Narcotics and Dangerous Drugs

Control, any district attorney or agent of any federal law

enforcement agency shall be kept confidential by such person and not

be disclosed except when presented to a court in a prosecution for

violation of the tax laws of this state or except as specifically

authorized by law, and a violation by the Oklahoma State Bureau of

Investigation, Attorney General, Oklahoma State Bureau of Narcotics

and Dangerous Drugs Control, district attorney or agent of any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 59

federal law enforcement agency by otherwise releasing the

information shall be a felony;

6. The use by any division of the Tax Commission of any

information or evidence in the possession of or contained in any

report or return filed with any other division of the Tax

Commission;

7. The furnishing, at the discretion of the Tax Commission, of

any information disclosed by its records or files to any official

person or body of this state, any other state, the United States or

foreign country who is concerned with the administration or

assessment of any similar tax in this state, any other state or the

United States. The provisions of this paragraph shall include the

furnishing of information by the Tax Commission to a county assessor

to determine the amount of gross household income pursuant to the

provisions of Section 8C of Article X of the Oklahoma Constitution

or Section 2890 of this title. The Tax Commission shall promulgate

rules to give guidance to the county assessors regarding the type of

information which may be used by the county assessors in determining

the amount of gross household income pursuant to Section 8C of

Article X of the Oklahoma Constitution or Section 2890 of this

title. The provisions of this paragraph shall also include the

furnishing of information to the State Treasurer for the purpose of

administration of the Uniform Unclaimed Property Act;

8. The furnishing of information to other state agencies for

the limited purpose of aiding in the collection of debts owed by

individuals to such requesting agencies;

9. The furnishing of information requested by any member of the

general public and stated in the sworn lists or schedules of taxable

property of public service corporations organized, existing, or

doing business in this state which are submitted to and certified by

the State Board of Equalization pursuant to the provisions of

Section 2858 of this title and Section 21 of Article X of the

Oklahoma Constitution, provided such information would be a public

record if filed pursuant to Sections 2838 and 2839 of this title on

behalf of a corporation other than a public service corporation;

10. The furnishing of information requested by any member of

the general public and stated in the findings of the Tax Commission

as to the adjustment and equalization of the valuation of real and

personal property of the counties of the state, which are submitted

to and certified by the State Board of Equalization pursuant to the

provisions of Section 2865 of this title and Section 21 of Article X

of the Oklahoma Constitution;

11. The furnishing of information as to the issuance or

revocation of any tax permit, license or exemption by the Tax

Commission as provided for by law. Such information shall be

limited to the name of the person issued the permit, license or

exemption, the name of the business entity authorized to engage in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 60

business pursuant to the permit, license or exemption, the address

of the business entity and the grounds for revocation;

12. The posting of notice of revocation of any tax permit or

license upon the premises of the place of business of any business

entity which has had any tax permit or license revoked by the Tax

Commission as provided for by law. Such notice shall be limited to

the name of the person issued the permit or license, the name of the

business entity authorized to engage in business pursuant to the

permit or license, the address of the business entity and the

grounds for revocation;

13. The furnishing of information upon written request by any

member of the general public as to the outstanding and unpaid amount

due and owing by any taxpayer of this state for any delinquent tax,

together with penalty and interest, for which a tax warrant or a

certificate of indebtedness has been filed pursuant to law;

14. After the filing of a tax warrant pursuant to law, the

furnishing of information upon written request by any member of the

general public as to any agreement entered into by the Tax

Commission concerning a compromise of tax liability for an amount

less than the amount of tax liability stated on such warrant;

15. The disclosure of information necessary to complete the

performance of any contract authorized by this title to any person

with whom the Tax Commission has contracted;

16. The disclosure of information to any person for a purpose

as authorized by the taxpayer pursuant to a waiver of

confidentiality. The waiver shall be in writing and shall be made

upon such form as the Tax Commission may prescribe;

17. The disclosure of information required in order to comply

with the provisions of Section 2369 of this title;

18. The disclosure to an employer, as defined in Sections

2385.1 and 2385.3 of this title, of information required in order to

collect the tax imposed by Section 2385.2 of this title;

19. The disclosure to a plaintiff of a corporation’s last-known

address shown on the records of the Franchise Tax Division of the

Tax Commission in order for such plaintiff to comply with the

requirements of Section 2004 of Title 12 of the Oklahoma Statutes;

20. The disclosure of information directly involved in the

resolution of the protest by a taxpayer to an assessment of tax or

additional tax or the resolution of a claim for refund filed by a

taxpayer, including the disclosure of the pendency of an

administrative proceeding involving such protest or claim, to a

person called by the Tax Commission as an expert witness or as a

witness whose area of knowledge or expertise specifically addresses

the issue addressed in the protest or claim for refund. Such

disclosure to a witness shall be limited to information pertaining

to the specific knowledge of that witness as to the transaction or

relationship between taxpayer and witness;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 61

21. The disclosure of information necessary to implement an

agreement authorized by Section 2702 of this title when such

information is directly involved in the resolution of issues arising

out of the enforcement of a municipal sales tax ordinance. Such

disclosure shall be to the governing body or to the municipal

attorney, if so designated by the governing body;

22. The furnishing of information regarding incentive payments

made pursuant to the provisions of Sections 3601 through 3609 of

this title, incentive payments made pursuant to the provisions of

Sections 3501 through 3508 of this title, or tax credits claimed

pursuant to the provisions of Sections 3930 through 3937 of this

title;

23. The furnishing to a prospective purchaser of any business,

or his or her authorized representative, of information relating to

any liabilities, delinquencies, assessments or warrants of the

prospective seller of the business which have not been filed of

record, established or become final and which relate solely to the

seller’s business. Any disclosure under this paragraph shall only

be allowed upon the presentment by the prospective buyer, or the

buyer’s authorized representative, of the purchase contract and a

written authorization between the parties;

24. The furnishing of information as to the amount of state

revenue affected by the issuance or granting of any tax permit,

license, exemption, deduction, credit or other tax preference by the

Tax Commission as provided for by law. Such information shall be

limited to the type of permit, license, exemption, deduction, credit

or other tax preference issued or granted, the date and duration of

such permit, license, exemption, deduction, credit or other tax

preference and the amount of such revenue. The provisions of this

paragraph shall not authorize the disclosure of the name of the

person issued such permit, license, exemption, deduction, credit or

other tax preference, or the name of the business entity authorized

to engage in business pursuant to the permit, license, exemption,

deduction, credit or other tax preference;

25. The examination of records and files of a person or entity

by the Oklahoma State Bureau of Narcotics and Dangerous Drugs

Control, district attorney or the Attorney General pursuant to a

court order by a magistrate in whose territorial jurisdiction the

person or entity resides, or where the Tax Commission records and

files are physically located. Such an order may only be issued upon

a sworn application by an agent of the Oklahoma State Bureau of

Narcotics and Dangerous Drugs Control or the Attorney General,

certifying that the person or entity whose records and files are to

be examined is the target of an ongoing investigation of a felony

violation of the Uniform Controlled Dangerous Substances Act and

that information resulting from such an examination would likely be

relevant to that investigation. Any records or information obtained

Oklahoma Statutes - Title 68. Revenue and Taxation Page 62

pursuant to such an order may only be used by the Oklahoma State

Bureau of Narcotics and Dangerous Drugs Control, district attorney

or the Attorney General in the investigation and prosecution of a

felony violation of the Uniform Controlled Dangerous Substances Act

or money laundering pursuant to Section 2001 of Title 21 of the

Oklahoma Statutes. Any such order issued pursuant to this

paragraph, along with the underlying application, shall be sealed

and not disclosed to the person or entity whose records were

examined, for a period of ninety (90) days. The issuing magistrate

may grant extensions of such period upon a showing of good cause in

furtherance of the investigation. Upon the expiration of ninety

(90) days and any extensions granted by the magistrate, a copy of

the application and order shall be served upon the person or entity

whose records were examined, along with a copy of the records or

information actually provided by the Tax Commission;

26. The disclosure of information, as prescribed by this

paragraph, which is related to the proposed or actual usage of tax

credits pursuant to Section 2357.7 of this title, the Small Business

Capital Formation Incentive Act or the Rural Venture Capital

Formation Incentive Act. Unless the context clearly requires

otherwise, the terms used in this paragraph shall have the same

meaning as defined by Section 2357.7, 2357.61 or 2357.72 of this

title. The disclosure of information authorized by this paragraph

shall include:

a. the legal name of any qualified venture capital

company, qualified small business capital company or

qualified rural small business capital company,

b. the identity or legal name of any person or entity

that is a shareholder or partner of a qualified

venture capital company, qualified small business

capital company or qualified rural small business

capital company,

c. the identity or legal name of any Oklahoma business

venture, Oklahoma small business venture or Oklahoma

rural small business venture in which a qualified

investment has been made by a capital company, or

d. the amount of funds invested in a qualified venture

capital company, the amount of qualified investments

in a qualified small business capital company or

qualified rural small business capital company and the

amount of investments made by a qualified venture

capital company, qualified small business capital

company, or qualified rural small business capital

company;

27. The disclosure of specific information as required by

Section 46 of Title 62 of the Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 63

28. The disclosure of specific information as required by

Section 205.5 of this title;

29. The disclosure of specific information as required by

Section 205.6 of this title;

30. The disclosure of information to the State Treasurer

necessary to implement Section 2368.27 of this title;

31. The disclosure of specific information to the Oklahoma

Health Care Authority for purposes of determining eligibility for

current or potential recipients of assistance from the Oklahoma

Medicaid Program;

32. The disclosure of information to the Oklahoma Department of

Veterans Affairs including but not limited to the name and basis for

eligibility of each individual who qualifies for the sales tax

exemption authorized in paragraph 34 of Section 1357 of this title;

33. The disclosure of information to the Oklahoma Medical

Marijuana Authority for the purposes of compliance with the Oklahoma

Medical Marijuana and Patient Protection Act or Section 420 et seq.

of Title 63 of the Oklahoma Statutes; or

34. The disclosure of information required in order to comply

with the provisions of subsection H of Section 2902 of this title.

D. The Tax Commission shall cause to be prepared and made

available for public inspection in the office of the Tax Commission

in such manner as it may determine an annual list containing the

name and post office address of each person, whether individual,

corporate or otherwise, making and filing an income tax return with

the Tax Commission.

It is specifically provided that no liability whatsoever, civil

or criminal, shall attach to any member of the Tax Commission or any

employee thereof for any error or omission of any name or address in

the preparation and publication of the list.

E. The Tax Commission shall prepare or cause to be prepared a

report on all provisions of state tax law that reduce state revenue

through exclusions, deductions, credits, exemptions, deferrals or

other preferential tax treatments. The report shall be prepared not

later than October 1 of each even-numbered year and shall be

submitted to the Governor, the President Pro Tempore of the Senate

and the Speaker of the House of Representatives. The Tax Commission

may prepare and submit supplements to the report at other times of

the year if additional or updated information relevant to the report

becomes available. The report shall include, for the previous

fiscal year, the Tax Commission’s best estimate of the amount of

state revenue that would have been collected but for the existence

of each such exclusion, deduction, credit, exemption, deferral or

other preferential tax treatment allowed by law. The Tax Commission

may request the assistance of other state agencies as may be needed

to prepare the report. The Tax Commission is authorized to require

any recipient of a tax incentive or tax expenditure to report to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 64

Tax Commission such information as requested so that the Tax

Commission may fulfill its obligations as required by this

subsection. The Tax Commission may require this information to be

submitted in an electronic format. The Tax Commission may disallow

any claim of a person for a tax incentive due to its failure to file

a report as required under the authority of this subsection.

F. It is further provided that the provisions of this section

shall be strictly interpreted and shall not be construed as

permitting the disclosure of any other information contained in the

records and files of the Tax Commission relating to income tax or to

any other taxes.

G. Unless otherwise provided for in this section, any violation

of the provisions of this section shall constitute a misdemeanor and

shall be punishable by the imposition of a fine not exceeding One

Thousand Dollars ($1,000.00) or by imprisonment in the county jail

for a term not exceeding one (1) year, or by both such fine and

imprisonment, and the offender shall be removed or dismissed from

office.

H. Offenses described in Section 2376 of this title shall be

reported to the appropriate district attorney of this state by the

Tax Commission as soon as the offenses are discovered by the Tax

Commission or its agents or employees. The Tax Commission shall

make available to the appropriate district attorney or to the

authorized agent of the district attorney its records and files

pertinent to prosecutions, and such records and files shall be fully

admissible as evidence for the purpose of such prosecutions.
Okla. Stat. tit. 68, § 68-6511 — OK Code / Title 68 / Section 68-6511
Weight-based electric vehicle fee – Fee apportionment
Status: in_force

A. In addition to the registration fees required pursuant to

the provisions of Section 1132 of Title 47 of the Oklahoma Statutes,

at the time of initial and renewal registration for any electric

vehicle, there shall be an additional fee based on the weight of the

electric vehicle as provided by subsections B and C of this section.

B. As used in subsections C and D of this section:

1. Class 1 vehicle means one having a gross weight of less than

six thousand (6,000) pounds;

2. Class 2 vehicle means one having a gross weight of at least

six thousand (6,000) pounds but not greater than ten thousand

(10,000) pounds;

3. Class 3, 4, 5 and 6 vehicle means one having a gross weight

of greater than ten thousand (10,000) pounds but not greater than

twenty-six thousand (26,000) pounds; and

4. Class 7 and 8 vehicle means one having a gross weight in

excess of twenty-six thousand (26,000) pounds.

C. The annual registration fee for electric vehicles other than

plug-in hybrid electric vehicles shall be as follows:

1. One Hundred Ten Dollars ($110.00) for Class 1 vehicles;

2. One Hundred Fifty-eight Dollars ($158.00) for Class 2

vehicles;

3. Three Hundred Sixty-three Dollars ($363.00) for Class 3, 4,

5 and 6 vehicles; and

4. Two Thousand Two Hundred Fifty Dollars ($2,250.00) for Class

7 and 8 vehicles.

D. The registration fee for a plug-in hybrid vehicle shall be

as follows:

1. Eighty-two Dollars ($82.00) for Class 1 vehicles;

2. One Hundred Eighteen Dollars ($118.00) for Class 2 vehicles;

3. Two Hundred Seventy-two Dollars ($272.00) for Class 3, 4, 5

and 6 vehicles; and

4. One Thousand Six Hundred Eighty-seven Dollars ($1,687.00)

for Class 7 and 8 vehicles.

E. Until July 1, 2027, the revenues derived from the fees

imposed pursuant to the provisions of this section shall be

apportioned by Service Oklahoma to the Driving on Road

Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund

created pursuant to Section 6512 of this title.

F. Beginning July 1, 2027, the revenues derived from the fees

imposed pursuant to the provisions of this section shall be

apportioned as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1533

1. Eighty-five percent (85%) shall be apportioned by Service

Oklahoma to the Driving on Road Infrastructure with Vehicles of

Electricity (DRIVE) Revolving Fund created pursuant to Section 6512

of this title; and

2. Fifteen percent (15%) shall be transferred monthly by

Service Oklahoma to the Oklahoma Tax Commission to be apportioned to

the various counties of the state. The Oklahoma Tax Commission

shall distribute such funds monthly to each county treasurer in the

same manner as monies are apportioned under the provisions of

subparagraph b of paragraph 4 of subsection A of Section 500.6 of

this title. Each county treasurer shall deposit such funds to the

county’s county highway fund and such funds shall be used for

maintenance and operations.
Okla. Stat. tit. 68, § 68-500.21 — OK Code / Title 68 / Section 68-500.21
Joint and several liability of termianl operators -
Status: in_force

Remittance of tax by terminal operators.

The terminal operator of a terminal in this state is jointly and

severally liable for the tax imposed under Section 4 of this act and

shall remit payment to this state upon discovery of either of the

following conditions:

1. The supplier, with respect to the motor fuel, is a person

other than the terminal operator and is not a licensed supplier.

However, the terminal operator shall be relieved of liability if the

terminal operator establishes all of the following:

a. the terminal operator has a valid terminal operator's

license issued for the facility from which the motor

fuel is withdrawn,

b. the terminal operator has an unexpired notification

certificate from the supplier as required by the

Commission or the Internal Revenue Service, and

c. the terminal operator has no reason to believe that

any information on the certificate is false; or

2. In connection with the removal of diesel fuel that is not

dyed and marked in accordance with Internal Revenue Service

requirements, the terminal operator provides any person with any

bill of lading, shipping paper, or similar document indicating that

the diesel fuel is dyed and marked in accordance with Internal

Revenue Service requirements.
Okla. Stat. tit. 68, § 68-2357.25A — OK Code / Title 68 / Section 68-2357.25A
Credit for recreational activities groups that are
Status: in_force

Oklahoma producer-owned agricultural processing marketing

associations.

No recreational activities group as described in Section 1 of

this act can receive more than fifteen percent (15%) of the tax

credits allowed pursuant to Section 1 of this act.
Okla. Stat. tit. 68, § 68-414 — OK Code / Title 68 / Section 68-414
Trucks and vehicles from which products are sold,
Status: in_force

exchanged or given away - Untaxed merchandise - Violations.

A. Each truck or vehicle wherefrom tobacco products are sold

shall be considered as a place of business and required to have a

wholesale license and a bond of not less than Five Hundred Dollars

($500.00).

B. Any person operating a truck or vehicle by selling,

exchanging or giving away untaxed merchandise covered by this

article shall be deemed guilty of violation of same and shall be

penalized as hereinbefore set forth, and untaxed merchandise handled

by this person as well as the vehicle used to transport the untaxed

tobacco products shall be subject to confiscation by authorized

agents of the Tax Commission or duly authorized peace officers.

C. After seizure or confiscation by such agent or officer, the

merchandise and property shall be held until all taxes, interest and

penalties due have been paid. If not paid within five (5) days

after date of seizure, it shall be sold at public sale by the

sheriff of the county where confiscated, after being advertised by

posting of notice of such sale in five public places in the county

where the sale is to occur. The proceeds of the sale shall be

applied to taxes, interest and penalties due and to the cost of the

sale, and the remainder, if any, shall be paid to the State

Treasurer, by the sheriff conducting such sale, to be deposited to

the credit of the General Revenue Fund.
Okla. Stat. tit. 68, § 68-607.1 — OK Code / Title 68 / Section 68-607.1
Operation of vehicle without proper display of
Status: in_force

identification credentials - Penalties.

A penalty of not less than Fifty Dollars ($50.00) shall be

imposed for any person operating a vehicle subject to the provisions

of Section 601 et seq. of this title and Section 701 et seq. of this

title without the proper display of, or, carrying in such vehicle,

the identification credentials issued by the Corporation Commission.

Such penalty shall not exceed the amount established by the

Corporation Commission pursuant to the provisions of subsection A of

Section 3 of this act. Revenue from such penalties shall be

apportioned as provided in Section 3 of this act.
Okla. Stat. tit. 68, § 68-2852 — OK Code / Title 68 / Section 68-2852
Gas, light, heat and power companies - Sworn statement
Status: in_force

All gas, light, heat and power companies shall annually return

to the Oklahoma Tax Commission a sworn statement showing the size

and total length of pipe owned by such company and the location

thereof, giving the county, city and school district; a statement of

franchises held by such company from any municipal corporation in

this state, the length of time the same are to run, and the

conditions under which they were granted; and a statement of all

buildings and other permanent improvements, pumping stations, tools,

material and other personal property, and the location thereof.
Okla. Stat. tit. 68, § 68-2385.13 — OK Code / Title 68 / Section 68-2385.13
Amount of estimate - Penalty for underestimating
Status: in_force

A. In the case of any underpayment of the estimated tax payment

required in Section 2385.9 of this title, there shall be added to

the amount of the underpayment interest thereon at an annual rate of

twenty percent (20%) for the period of the underpayment.

B. As used in subsection A of this section, the amount of the

underpayment shall be the excess of the required installment over

the amount paid on or before the due date of the installment. The

period of underpayment shall run from the due date of the required

installment to the earlier of the fifteenth day of the fourth month,

or for corporations, thirty (30) days after the due date for returns

established under the Internal Revenue Code, following the close of

the taxable year or the date on which the required installment is

paid.

C. No addition to tax shall be imposed under subsection A of

this section if the tax shown on the return for the taxable year is

less than One Thousand Dollars ($1,000.00) or if the taxpayer was an

Oklahoma resident throughout the preceding taxable year of twelve

(12) months and did not have any liability for tax for the preceding

taxable year.
Okla. Stat. tit. 68, § 68-2370.1 — OK Code / Title 68 / Section 68-2370.1
Credit against tax imposed by Section 2370
Status: in_force

A. There shall be allowed a credit against the tax imposed by

Section 2370 of this title for any state banking association,

national banking association and credit union organized under the

laws of this state and whose main office is located in the state,

for the amount of the guaranty fee paid by the banking association

or credit union to the United States Small Business Administration

pursuant to the "7(a)" loan guaranty program.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1065

B. The credit authorized by this section may be claimed for

guaranty fees paid to the Small Business Administration on behalf of

the borrower.

C. No credit may be claimed pursuant to this section if,

pursuant to the agreement between the banking association or credit

union and the entity to which proceeds are made available, the

banking association or credit union adds the amount of the SBA 7(a)

loan guaranty fee to the amount financed by the borrower or in any

other way recovers the guaranty fee amount from the borrower.

D. The credit authorized by this section may be claimed and if

not fully used in the initial year for which the credit is claimed

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

taxable years. The credit authorized by this section may not be

used to reduce the tax liability of the credit claimant below zero

(0).

E. The Oklahoma Tax Commission shall prepare a report regarding

the amount of tax credits claimed as authorized by this section.

The report shall be submitted to the Speaker of the House of

Representatives and to the President Pro Tempore of the Senate not

later than March 31 of each year.

F. Pursuant to Section 46A of Title 62 of the Oklahoma

Statutes, there shall be a measurable goal of retaining and/or

creating two thousand jobs per year in Oklahoma for the credit

against the tax imposed by Section 2370 of this title.
Okla. Stat. tit. 68, § 68-500.57 — OK Code / Title 68 / Section 68-500.57
Sale or use of dyed diesel fuel for taxable purpose -
Status: in_force

Evasion of tax or altering dye in diesel fuel - Joint and several

liability of certain entities, officers and employees.

A. No person shall sell or hold for sale dyed diesel fuel for

any use that the person knows or has reason to know is not a

nontaxable use of the diesel fuel.

B. No person shall use or hold for use any dyed diesel fuel for

a use other than a nontaxable use and the person knew or had reason

to know that the diesel fuel was so dyed.

C. No person shall willfully, with intent to evade tax, alter

or attempt to alter the strength or composition of any dye or marker

in any dyed diesel fuel.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 311

D. Any business entity, each officer, employee, or agent of the

entity who willfully participates in any act in violation of this

section shall be jointly and severally liable with the entity for

the penalty which shall be the same as imposed pursuant to 26

U.S.C., Section 6714.
Okla. Stat. tit. 68, § 68-2203 — OK Code / Title 68 / Section 68-2203
Tax not to exceed what ad valorem tax would have been -
Status: in_force

Review by Oklahoma Tax Commission.

It is hereby declared to be the intention of the Legislature

that the tax herein imposed be not greater than the amount of tax

such freight line companies, equipment companies, and mercantile

companies would pay if their cars were taxed on an ad valorem basis,

including any value inuring to such cars by reason of being a part

of a going concern.

The Oklahoma Tax Commission upon the complaint of any person who

claims he is taxed too great a rate hereunder, shall take testimony

to determine whether the taxes herein imposed are greater than the

general ad valorem tax for all purposes would be on such freight

cars, if taxed on an ad valorem basis. The Commission shall have

the power and it shall be its duty to lower the rate herein imposed

to conform to the facts disclosed at said hearing.

In order to determine the amount of tax such companies would

pay, said Commission may value all cars of any company as a unit and

allocate to Oklahoma that proportion of the total value which the

Oklahoma car mileage bears to the total car mileage of the cars of

any such company during the twelve-month period ending on December

31 of any year, and may then apply to such value so ascertained the

average ad valorem tax rate applied to property throughout the state

for that calendar year.
Okla. Stat. tit. 68, § 68-1509 — OK Code / Title 68 / Section 68-1509
Prohibited devices not legalized - Fees not refunded
Status: in_force

Nothing in Sections 1501 through 1512 of this title shall be

construed to legalize any device that may be prohibited by any of

the statutes of this state. The Oklahoma Tax Commission may assume

that any device described in any application, and for which a fee is

paid, is lawful and no claim for refund of any such fee will be

entertained based on an owner's inability to operate such device

because of any law of this state or for any other reason.
Okla. Stat. tit. 68, § 68-219.1 — OK Code / Title 68 / Section 68-219.1
Abatement of tax liability and interest and penalties
Status: in_force

accruing thereto - Settlement agreement - Considerations.

A. In accordance with the provisions of the amendment to

Section 5 of Article X of the Oklahoma Constitution as set forth in

Senate Joint Resolution No. 32 of the 2nd Session of the 48th

Oklahoma Legislature, the Oklahoma Tax Commission is hereby

authorized to abate all or any portion of tax liability and interest

and penalties accruing thereto, pursuant to a settlement agreement

entered into with a taxpayer, if the Tax Commission finds, by clear

and convincing evidence, that:

1. Collection of the tax liability and interest and penalties

accruing thereto would reasonably result in the taxpayer declaring

bankruptcy;

2. The tax is uncollectible due to insolvency of the taxpayer

resulting from factors beyond the control of the taxpayer or for

other similar cause beyond the control of the taxpayer;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 91

3. The tax liability is attributable to actions of a person

other than the taxpayer and it would be inequitable to hold the

taxpayer liable for the tax liability; or

4. In cases of nonpayment of trust fund taxes, the taxes were

not collected by the taxpayer from its customer and the taxpayer had

a good faith belief that collection of the taxes was not required.

B. The Tax Commission may consider the following circumstances,

in addition to any other aggravating or mitigating circumstances, in

determining whether or not to enter into an agreement pursuant to

the provisions of this section:

1. Whether the taxpayer has made efforts in good faith to

comply with the tax laws of this state;

2. Whether the taxpayer has benefited from nonpayment of the

tax; and

3. Involvement of the taxpayer in economic activity from which

the tax liability originated.

C. All agreements entered into pursuant to the provisions of

this section shall provide for the collection of all or a portion of

the tax liability if at all possible, and in all cases collection of

the tax liability shall take precedence over collection of interest

and penalties.

D. Any abatement of tax liability authorized by this section

shall only be granted by a unanimous vote of the members of the Tax

Commission. The decision of the members of the Tax Commission in

denying the abatement of any tax liability pursuant to this section

shall be final and no right of appeal to any court may be taken from

such decision.

E. In any case where the amount of tax liability to be abated

pursuant to an agreement entered into pursuant to the provisions of

this section exceeds Twenty-five Thousand Dollars ($25,000.00), the

agreement shall not become effective until it shall have been

approved by one of the judges of the district court of Oklahoma

County, after a full hearing thereon. Such judge shall be assigned

to the matter by the chief judge on a rotating basis.

F. The provisions of this section shall not be construed to

grant any legal right to any taxpayer for the abatement of any tax

liability. A decision to grant abatement of tax liability pursuant

to the provisions of this section shall be a discretionary act

within the authority of the members of the Tax Commission.

G. No appointed or elected official shall be eligible to seek

relief pursuant to any of the provisions of this section.

H. The Tax Commission shall promulgate rules to implement the

provisions of this section.
Okla. Stat. tit. 68, § 68-3639 — OK Code / Title 68 / Section 68-3639
Filmed in Oklahoma Program Revolving Fund
Status: in_force

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

fund for the Oklahoma Tax Commission to be designated the "Filmed in

Oklahoma Program Revolving Fund". The fund shall be a continuing

fund, not subject to fiscal year limitations, and shall consist of

all monies received by the Tax Commission which are specifically

required by law to be deposited in the fund, any public or private

donations, contributions and gifts received for the benefit of the

fund and any amounts appropriated by the Oklahoma Legislature. All

monies accruing to the credit of the fund are hereby appropriated

and may be budgeted and expended by the Tax Commission for the

purpose of paying rebates as provided in this act. Expenditures

from the fund shall be made upon warrants issued by the State

Treasurer against claims filed as prescribed by law with the

Director of the Office of Management and Enterprise Services for

approval and payment.

B. Any unencumbered funds remaining in the Filmed in Oklahoma

Program Revolving Fund upon the expiration of this act as provided

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1412

in Section 11 of this act shall be transferred to the State

Treasurer for deposit in the General Revenue Fund.
Okla. Stat. tit. 68, § 68-2385.14 — OK Code / Title 68 / Section 68-2385.14
Taxes as payment on account
Status: in_force

All taxes deducted and withheld by an employer pursuant to

Section 2385.2 and all taxes paid to the Tax Commission by taxpayers

hereunder shall be deemed and credited as payments on account of the

tax levied on income for the taxable year.
Okla. Stat. tit. 68, § 68-2906 — OK Code / Title 68 / Section 68-2906
Person 65 years of age or older or totally disabled
Status: in_force

person - Filing of claim.

Any person sixty-five (65) years of age or older or any totally

disabled person, who is the head of a household, a resident of and

domiciled in this state during the entire preceding calendar year,

and whose gross household income for such year does not exceed

Twelve Thousand Dollars ($12,000.00) may file a claim for property

tax relief on the amount of property taxes paid on the household

occupied by such person during the preceding calendar year. Each

head of household shall be allowed to file only one claim per year.
Okla. Stat. tit. 68, § 68-1354.17 — OK Code / Title 68 / Section 68-1354.17
Streamlined Sales and Use Tax Administration Act -
Status: in_force

Representatives on governing board.

For the purposes of representing this state on the governing

board authorized by the Streamlined Sales and Use Tax Agreement,

there shall be four representatives as authorized by this section.

The state shall be represented by one member of the State Senate

appointed by the President Pro Tempore of the Senate, one member of

the Oklahoma House of Representatives appointed by the Speaker of

the Oklahoma House of Representatives, one state employee employed

in the area of taxation or finance appointed by the Governor and one

member or employee of the Oklahoma Tax Commission appointed by the

Tax Commission.
Okla. Stat. tit. 68, § 68-2381 — OK Code / Title 68 / Section 68-2381
Applicability of act to taxable years
Status: in_force

The provisions of this act shall apply to all taxpayers whose

taxable year begins on and after January 1, 1971; provided, however,

that in respect to any taxpayer whose taxable year begins in 1970

and ends in 1971, such taxpayer may, at his option, determine his

tax under this act or compute his tax liability for such fiscal year

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1072

ending in 1971, by using the sum of the computations of 1, and 2, as

follows:

1. The tax computed under the provisions of the law applicable

to the calendar year 1970, multiplied by the ratio of the number of

months of the year in 1970, to the total number of months of the

taxable year.

2. The tax computed under the provisions of this law applicable

to the calendar year 1971, multiplied by the ratio of the number of

months of the year in 1971, to the total number of months of the

taxable year.
Okla. Stat. tit. 68, § 68-2395 — OK Code / Title 68 / Section 68-2395
Preliminary and final approval of projects
Status: in_force

A. The Executive Director of the Oklahoma Department of

Commerce shall establish standards for preliminary approval and

final approval of eligible companies and their projects by the

promulgation of rules in accordance with the Administrative

Procedures Act.

B. The Executive Director may give preliminary approval by

designating an eligible company as a preliminarily approved company

and preliminarily authorizing the undertaking of the tourism

attraction project.

C. The Executive Director shall review the report prepared

pursuant to subsection C of Section 2394 of this title and other

information that has been made available to the Executive Director

in order to assist the Executive Director in determining whether the

tourism attraction project will further the purposes of the Oklahoma

Tourism Development Act.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1099

D. The criteria for final approval of eligible companies and

tourism attraction projects shall include, but shall not be limited

to, the criteria set forth in subsection C of Section 2394 of this

title.

E. After a review of the relevant materials, the consultant’s

report, other information made available to the Executive Director,

and completion of other inquiries, the Executive Director may give

final approval to the eligible company’s application for a tourism

attraction project and may grant to the eligible company the status

of an approved company.
Okla. Stat. tit. 68, § 68-50003 — OK Code / Title 68 / Section 68-50003
Return of stamps found after refund
Status: in_force

If, after payment of the refund, the cigarette or tobacco stamps

are found, such stamps shall be returned immediately to the Oklahoma

Tax Commission and failure to return the stamps shall constitute a

felony.
Okla. Stat. tit. 68, § 68-2494 — OK Code / Title 68 / Section 68-2494
Renumbered as § 3014 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-336 — OK Code / Title 68 / Section 68-336
Sales contracts void
Status: in_force

Any contract expressed or implied, made by any person in

violation of any of the provisions of this act, is declared to be an

illegal and void contract and no recovery thereon shall be had.
Okla. Stat. tit. 68, § 68-1404 — OK Code / Title 68 / Section 68-1404
Exemptions
Status: in_force

The provisions of Section 1401 et seq. of this title shall not

apply:

1. In respect to the use of any article of tangible personal

property brought into the State of Oklahoma by a nonresident

individual, visiting in this state, for his or her personal use or

enjoyment, while within the state;

2. In respect to the use of tangible personal property

purchased for resale before being used;

3. In respect to the use of any article of tangible personal

property on which a tax, equal to or in excess of that levied by

Section 1401 et seq. of this title, has been paid by the person

using such tangible personal property in this state, whether such

tax was levied under the laws of this state or some other state of

the United States. If any article of tangible personal property has

already been subjected to a tax, by this or any other state, in

respect to its sale or use, in an amount less than the tax imposed

by Section 1401 et seq. of this title, the provisions of Section

1401 et seq. of this title shall apply to it by a rate measured by

the difference only between the rate herein provided and the rate by

which the previous tax upon the sale or use was computed. Provided,

that no credit shall be given for taxes paid in another state, if

that state does not grant like credit for taxes paid in this state;

4. In respect to the use of tangible personal property now

specifically exempted from taxation under Oklahoma Sales Tax Code.

Provided, for the sale of motor vehicles or any optional equipment

or accessories attached to motor vehicles on which the Oklahoma

Motor Vehicle Excise Tax levied pursuant to Sections 2101 through

2108 of this title has been, or will be paid, the exceptions shall

apply to all but a portion of the levy provided under Section 1402

of this title, equal to one and twenty-five-hundredths percent

(1.25%) of the purchase price. For the purposes of this paragraph,

if the sale of a motor vehicle includes a trade-in, the purchase

price shall be calculated based only on the difference between the

value of the trade-in vehicle and the actual purchase price of the

vehicle being purchased. Provided further, the sale of motor

vehicles shall not be subject to any sales and use taxes levied by

cities, counties, or other jurisdictions of the state;

5. In respect to the use of any article or tangible personal

property brought into the state by an individual with intent to

become a resident of this state where such personal property is for

such individual’s personal use or enjoyment;

6. In respect to the use of any article of tangible personal

property used or to be used by commercial airlines or railroads;

7. In respect to livestock purchased outside this state and

brought into this state for feeding or breeding purposes, and which

is later resold; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 658

8. Effective January 1, 1991, in respect to the use of rail

transportation cars to haul coal to coal-fired plants located in

this state which generate electric power.
Okla. Stat. tit. 68, § 68-2947.2 — OK Code / Title 68 / Section 68-2947.2
Apportionment of documentary stamp revenues
Status: in_force

A. For the fiscal year ending June 30, 2022, and for each

fiscal year thereafter, ten percent (10%) of the revenue collected

pursuant to Section 3204 of this title shall be apportioned by the

Oklahoma Tax Commission monthly to the Oklahoma Cooperative

Extension Service for duties imposed on the Extension Service

pursuant to Sections 130.1 through 130.7 and Section 1500 of Title

19 of the Oklahoma Statutes and Section 3006 of this title.

B. For the fiscal year ending June 30, 2022, and for each

fiscal year thereafter, eighty-eight and five-tenths percent (88.5%)

of the revenue collected pursuant to Section 3204 of this title

shall be apportioned by the Oklahoma Tax Commission monthly to the

Oklahoma State University Center for Local Government Technology for

duties imposed pursuant to Sections 2816 and 2862 of this title

related to any training, support, professional development, and

additional software necessary for county assessors, treasurers and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1290

boards of equalization, and the acquisition and administration of a

computer-assisted mass appraisal software system for county

governments; provided, the Oklahoma State University Center for

Local Government Technology may delay the acquisition of such

software until such time as sufficient funds are available.

C. After the computer-assisted mass appraisal software

acquisition is complete and associated costs are paid, any county

which elects not to participate in the Oklahoma State University

Center for Local Government Technology's computer-assisted mass

appraisal software system may apply to the Center for Local

Government Technology for a refund up to ten percent (10%) of such

county's annual documentary stamp tax revenue apportionment received

by the Center for Local Government Technology; provided, if

available funds are insufficient for a ten-percent rebate, the

percentage shall be adjusted so that rebates may be paid.
Okla. Stat. tit. 68, § 68-3143 — OK Code / Title 68 / Section 68-3143
Prior lien of state or subdivisions against public
Status: in_force

service corporations for delinquent taxes.

The state or any county, city, town or school district shall

have and possess a prior lien against any public service corporation

for delinquent taxes.
Okla. Stat. tit. 68, § 68-1372 — OK Code / Title 68 / Section 68-1372
County sales tax as lien
Status: in_force

The sales tax levied by a county and any penalties or interest

thereon shall constitute a lien in favor of such county from the

date the sales tax is due and payable upon all real or personal

property then belonging to or thereafter acquired by the person

owing the tax, whether such property is employed by such person in

the conduct of business or is in the hands of an assignee, trustee,

or receiver for the benefit of creditors. The lien shall be coequal

with all tax liens created by law, except for specific tax liens the

Legislature by law declares to be first or prior liens. The liens

created pursuant to the provisions of this section shall be prior,

superior, and paramount to all other liens, claims, or encumbrances

on the property of the person, firm, or corporation owing the tax.

Such liens, however, shall be inferior to those of any bona fide

mortgagee, pledgee, judgment creditor, or purchaser who has filed or

recorded said mortgages or conveyances in the office of the county

clerk of the county in which the property is located, and whose

rights shall have attached prior to the date on which the notice of

the lien of the claiming county is entered upon the district court

judgment docket in the office of the court clerk in the county in

which the property is located. Such sales tax, penalty, and interest

Oklahoma Statutes - Title 68. Revenue and Taxation Page 642

owed the county shall, at all times, constitute a prior, superior,

and paramount claim as against the claims of unsecured creditors.

The lien of the county shall continue until the amount of the tax

and penalty due and owing and interest subsequently accruing thereon

is paid. In any action affecting the title to real estate or the

ownership or right to possession of personal property, the county

asserting a lien on such property may be made a party defendant for

the purpose of determining its lien upon the property involved

therein only in cases where notice of the lien of the county has

been entered upon the district court judgment docket. In such

action service of summons upon the county by serving the county

clerk shall be sufficient service and binding upon the county.
Okla. Stat. tit. 68, § 68-3140 — OK Code / Title 68 / Section 68-3140
Procedure to cancel deed
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1348

To defeat the deed, the person desiring to set the same aside

and recover the land, or to resist the recovery of possession by the

holder of the deed, in addition to showing clearly the entire

failure to do some one or all the things of which the tax deed is

made presumptive evidence, must show that he or the person under

whom he claims had the right to redeem the land from tax sale at the

time the deed was made, and must, when his action to set aside the

tax deed is brought, or a defense to a recovery of possession is

pleaded, tender in open court for the use of the holder of the tax

deed, all taxes, penalties, interests and costs, which the party

seeking to redeem would be bound to pay if he was then redeeming the

land from tax sale, and on failure so to do, his action or defense,

as the case may be, shall be dismissed. The rule that tax

proceedings are to be strictly construed as against the tax

purchaser, shall not apply to proceedings under this article, but in

all courts its provisions shall be liberally construed, to the end

that its provisions and all proceedings thereunder shall be

sustained.
Okla. Stat. tit. 68, § 68-1005 — OK Code / Title 68 / Section 68-1005
Reports by carriers of oil and gas transported - Refiners
Status: in_force

- Persons purchasing or storing oil - Delinquency dates – Penalties.

(a) Upon request of the Tax Commission, every railroad company,

pipeline or transportation company shall provide, upon forms

prescribed by it, any and all information relative to the

transportation of crude oil or gas subject to gross production tax,

that may be required to properly enforce the provisions of this

article; and such reports shall contain, along with other

information required, the name of shipper, amount of oil and gas

transported, point of receipt of shipment and point of destination.

The Tax Commission may require any such pipeline or transportation

company to install suitable measuring devices to enable such company

to include in such reports the quantity of oil or gas transported

within, into, out of, or across the State of Oklahoma.

(b) It shall be the duty of every person engaged in the

operation of a refinery for the processing of oil or gas in the

State of Oklahoma to furnish monthly to the Tax Commission, upon

forms prescribed by it, any and all information relative to the

amount of oil or gas subject to gross production tax that has been

processed by it during such monthly period, and oil on hand at the

close of such period, that may be required to properly enforce the

provisions of this article.

(c) It shall be the duty of every person engaged in the

selling, purchasing, treating or transporting of tank bottoms, pit

oil or liquid hydrocarbons from which petroleum oil is extracted, to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 385

furnish monthly a report to the Tax Commission, upon forms

prescribed by it, any and all information relative to the selling,

purchasing, treating or transporting of all tank bottoms, pit oil or

liquid hydrocarbons that may be required to properly enforce the

provisions of this article.

(d) It shall be the duty of every person engaged in the

purchasing or storing of oil subject to gross production tax in the

State of Oklahoma to furnish monthly a report to the Tax Commission,

upon forms prescribed by it, showing the amount of such oil in

storage, giving, along with other information required, the

location, identity, character and capacity of the storage receptacle

in which such oil is stored.

(e) All reports required by this article shall become due on

the first day of each calendar month on all lead, zinc, jack,

copper, petroleum oil, tank bottoms, pit oil and liquid hydrocarbons

from which petroleum oil is extracted, natural gas or casinghead gas

produced in and saved during the preceding monthly period, and if

such reports are not received on or before the tenth day of the

calendar month following the month such reports become due, the

reports shall become delinquent. The failure of any person to

comply with the provisions of this section shall make any such

person liable for a penalty, in accordance with Section 1010 of this

title, for each day it shall fail or refuse to furnish such

statement or comply with the provisions of this article. Such

penalty may be recovered at the suit of the state, on relation of

the Tax Commission and shall be apportioned as other gross

production tax penalties.
Okla. Stat. tit. 68, § 68-203 — OK Code / Title 68 / Section 68-203
Enforcement by Tax Commission - Rules – Electronic filing
Status: in_force

The Oklahoma Tax Commission is hereby authorized to enforce the

provisions of Section 201 et seq. of this title and to promulgate

and enforce any reasonable rules with respect thereto. The Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 57

Commission may also prescribe, promulgate and enforce all necessary

rules for the purpose of making and filing of all reports required

under any state tax law, and such rules as may be necessary to

ascertain and compute the tax payable by any taxpayer subject to

taxation under any state tax law; and may, at all times, exercise

such authority as may be necessary to administer and enforce each

and every provision of any state tax law. The Tax Commission is

further authorized to require any person filing a report or return

required by the provisions of any state tax law to file the report

or return by electronic means. The Tax Commission is also

authorized to allow a taxpayer to file a return on paper that is

required by this title to be filed electronically.
Okla. Stat. tit. 68, § 68-291 — OK Code / Title 68 / Section 68-291
Incidence analysis of legislative measures to change the
Status: in_force

tax system.

A. At the request of the Chair of the Finance Subcommittee of

the House Appropriations and Budget Committee or the Senate Finance

Committee, the Oklahoma Tax Commission shall prepare an incidence

impact analysis of a bill or a proposal to change the tax system

which increases, decreases, or redistributes taxes by more than

Twenty Million Dollars ($20,000,000.00). To the extent data is

available on the changes in the distribution of the tax burden that

are affected by the bill or proposal, the analysis shall report on

the incidence effects that would result if the bill were enacted.

The report may present information using systemwide measures, such

as the Suits or other similar indexes, by income classes, taxpayer

characteristics or other relevant categories. The report may

include analyses of the effect of the bill or proposal on

Oklahoma Statutes - Title 68. Revenue and Taxation Page 143

representative taxpayers. The analysis must include a statement of

the incidence assumptions that were used in computing the burdens.

B. The incidence analyses shall use the broadest measure of

economic income for which reliable data is available.
Okla. Stat. tit. 68, § 68-2365 — OK Code / Title 68 / Section 68-2365
Subchapter S corporations
Status: in_force

Except as otherwise provided for in the Pass-Through Entity Tax

Equity Act of 2019, the provisions, applicable to the taxation of

income of corporations and stockholders, electing treatment as

provided in subchapter S of the Internal Revenue Code, shall apply

to taxpayers as provided under this act. A corporation having an

election in effect under subchapter S of the Internal Revenue Code

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1029

shall not be subject to the Oklahoma income tax on corporations and

for tax years beginning after December 31, 1996, shall not be

subject to the tax imposed by subsection A of Section 2370 of this

title, and the shareholders of such corporation shall include in

their taxable incomes their proportionate part of the federal income

of such corporation, subject to the modifications as set forth in

Sections 2358, 2362 and 2370.2 of this title, in the same manner and

to the same extent as provided by the Internal Revenue Code.

However, if any of the shareholders of such corporation are

nonresidents during any part of the taxable year of the corporation,

such corporation shall be taxable for such year on that part of the

income of the corporation, as determined pursuant to Sections 2358,

2362 and 2370.2 of this title, allocable to the shares of stock

owned by such nonresident unless (i) the corporation files with its

return for such year an agreement executed by each nonresident

stockholder stating that such nonresident will file an Oklahoma

income tax return which will include in the adjusted gross income of

such nonresident that portion of the Oklahoma taxable income of the

corporation allocable to the interest of the nonresident in such

corporation, or (ii) the corporation has made a valid election

pursuant to the provisions of the Pass-Through Entity Tax Equity Act

of 2019 and has paid the applicable tax. For purposes of this

section, the term "corporation" shall include state–chartered banks,

state and federal savings associations and national banking

associations that have total assets of Three Billion Dollars

($3,000,000,000.00) or less and that are organized pursuant to the

laws of this state, or the United States, or are located or doing

business in this state.
Okla. Stat. tit. 68, § 68-2385.9 — OK Code / Title 68 / Section 68-2385.9
Payment of estimated tax
Status: in_force

A. The required annual payment of estimated tax shall be paid

in four equal installments as follows:

1. In the case of a taxpayer on a calendar year basis, the

first installment shall be paid on April 15 of the taxable year, the

second and third on June 15 and September 15, respectively, of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1079

taxable year and the fourth on January 15 of the succeeding taxable

year. However, if taxpayer files return and pays tax due on or

before January 31, the payment of the installment due January 15 is

waived; and

2. In the application of this section to the case of a taxable

year beginning on any date other than January 1, there shall be

substituted, for the months specified in this section, the months

which correspond thereto.

B. As used in this section, the “required annual payment” shall

mean the lesser of:

1. Seventy percent (70%) of the tax shown on the return for the

taxable year; or

2. One hundred percent (100%) of the tax shown on the return

for the preceding taxable year of twelve (12) months.

C. For purposes of determining the amount of tax due on any of

the respective dates, taxpayers may compute the tax by placing

taxable income on an annualized basis as prescribed by rules

promulgated by the Tax Commission, which shall be in accordance with

the annualization provisions of the Internal Revenue Code. For

corporate taxpayers, the annualization provisions found in Section

6655(e)(2)(c) and 6655(e)(3) of the Internal Revenue Code may not be

used. The provisions allowed in this section for computing

estimated taxes on an annualized basis shall only be permitted for a

taxable year of twelve (12) months.
Okla. Stat. tit. 68, § 68-500.38 — OK Code / Title 68 / Section 68-500.38
Statement of operations - Licensed occasional
Status: in_force

importers, licensed bonded importers and licensed tank wagon

importers.

A. Each licensed occasional importer and each licensed bonded

importer shall file with the Commission by the twenty-seventh day of

each month a verified sworn statement of operations within this

state including:

1. Taxable gallons tax prepaid to a supplier upon removal from

an out-of-state terminal;

2. With regard to a licensed occasional importer, taxable

gallons subject to the three-day payment rule as set forth in

Section 500.18 of this title sorted by source state, by supplier,

and by terminal or bulk plant location;

3. With regard to a licensed bonded importer, taxable gallons

subject to tax remittance by the bonded importer according to

Section 500.18 of this title, sorted by source state, by supplier,

and by terminal or bulk plant;

4. Such other information with respect to the source and means

of transportation of nonexempt motor fuel as the Commission in its

discretion may require on forms prescribed and furnished by the

Commission. However, the Commission may waive any portion or all of

the reporting requirements if it determines that border states have

adopted and implemented reciprocal terminal report requirements

adequate to assure the Commission that it receives complete

information in respect of motor fuel removed by and on behalf of

suppliers from terminals in border states which is destined for this

state.

B. Each licensed tank wagon importer shall file with the

Commission by the twenty-fifth day of each month a verified sworn

statement of operations within this state and such other information

in respect of the source and means of transportation of nonexempt

motor fuel as the Commission in its discretion may require on forms

prescribed and furnished by the Commission.

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

another to violate this section shall be guilty of a misdemeanor and

shall, upon conviction, be fined not more than One Thousand Dollars

($1,000.00), or shall be sentenced to a term of not more than one

(1) year in the county jail, or shall be punishable by both such

fine and imprisonment.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 299
Okla. Stat. tit. 68, § 68-321 — OK Code / Title 68 / Section 68-321
Exemptions from tax
Status: in_force

The following sales are hereby exempted from the stamp excise

tax levied pursuant to the provisions of Section 301 et seq. of this

title:

1. All cigarettes sold to veterans hospitals and state operated

domiciliary homes for veterans located in the State of Oklahoma, for

distribution or sale to disabled ex-servicemen or disabled ex-

servicewomen interned in, or inmates of, such hospitals, or

residents of such homes;

2. All sales to the United States;

3. All sales to a federally recognized Indian tribe or nation

which has entered into a compact with the State of Oklahoma pursuant

to the provisions of subsection C of Section 1 of this act or to a

licensee of such a tribe or nation, upon which the payment in lieu

of taxes required by the compact has been paid; and

4. All sales to a federally recognized Indian tribe or nation

or to a licensee of such a tribe or nation upon which the tax levied

pursuant to the provisions of Section 4 of this act has been paid.
Okla. Stat. tit. 68, § 68-24109 — OK Code / Title 68 / Section 68-24109
Renumbered as § 3029 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-325 — OK Code / Title 68 / Section 68-325
Continuity of law
Status: in_force

It is hereby declared that it is the intention of the

Legislature that this act be construed as amending and revising the

present cigarette tax law and that the repeal and reenactment of

said law herein shall not affect any license issued or tax liability

accrued under such prior law.
Okla. Stat. tit. 68, § 68-219 — OK Code / Title 68 / Section 68-219
Compounding, settlement or compromise of controversies,
Status: in_force

judicial approval in certain cases.

The Oklahoma Tax Commission is authorized to enter into an

agreement to compound, settle or compromise any controversy relating

to taxes collectible by the Tax Commission, or any admitted or

established tax liability as to any tax collectible under any State

Law in the following cases:

(1) In cases of controversy arising over the amount of tax due,

or,

(2) In case of inability to pay, resulting from insolvency of

the taxpayer.

In any case where the amount of any tax liability which has been

admitted or established exceeds Twenty-five Thousand Dollars

($25,000.00), no agreement to compound, settle or compromise such

tax liability shall be effective until the settlement thereof shall

have been approved by judgment of one of the judges of the district

court of Oklahoma County, after a full hearing thereon.
Okla. Stat. tit. 68, § 68-109 — OK Code / Title 68 / Section 68-109
Legislative intent
Status: in_force

It is hereby declared to be the intention of the Legislature

that the purpose of this act is to revise, amend and reenact those

statutes set forth in full herein by deleting language and

provisions contained in Section 3 through Section 10b of Title 68

O.S.1961, which provisions have long since become obsolete by reason

of changing conditions or superseded by provisions of later laws, to

make same consistent with present conditions and laws and to reenact

same as a part of the Oklahoma Tax Code.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 51
Okla. Stat. tit. 68, § 68-258 — OK Code / Title 68 / Section 68-258
Service of summons or notice in state tax proceedings
Status: in_force

Notwithstanding the provisions of any statute to the contrary,

employees of the Tax Commission may personally serve the necessary

summons or notice issued for any hearing, civil proceeding, or

criminal proceeding initiated by the Tax Commission pursuant to any

state tax law. Service by the Tax Commission pursuant to this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 135

section shall have the same force and effect as if such service had

been made by any other person authorized by law to perform such

service. The provisions of this section shall not authorize the

execution of tax warrants by the Tax Commission.
Okla. Stat. tit. 68, § 68-24330 — OK Code / Title 68 / Section 68-24330
Renumbered as § 3126 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-2931 — OK Code / Title 68 / Section 68-2931
Removal of property from county before taxes paid
Status: in_force

When any person is about to remove his property from the county

after the same has been assessed and before the taxes thereon have

been paid, without leaving sufficient remaining for the payment of

the taxes thereon, the tax shall at once become due and payable, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1282

the county treasurer shall issue a tax warrant for the collection of

the same, and it shall be enforced as in other cases.
Okla. Stat. tit. 68, § 68-450.4 — OK Code / Title 68 / Section 68-450.4
Rules and regulations - Purchase of stamps - Reporting
Status: in_force

forms - Use of stamps in administrative, civil and criminal

proceedings.

A. The Commission shall promulgate rules and regulations for a

uniform system of providing, affixing, and displaying official

stamps for any controlled dangerous substance on which the tax

levied in Section 2 of this act is imposed.

B. The official stamps to be affixed to all controlled

dangerous substances shall be purchased from the Commission. The

dealer purchasing said stamps shall pay in cash one hundred percent

(100%) of face value for each stamp at the time of purchase. The

Commission shall make the stamps in denominations of Ten Dollars

($10.00).

C. The Commission shall provide reporting forms for the

reporting and payment of the taxes levied by Section 2 of this act.

Dealers are not required to give their name, address, social

security number, or other identifying information on the forms.

Neither the Commission nor any public employee may reveal facts

contained in a report required by this section, nor can any

information contained in such a report be used against the dealer in

any criminal proceeding, unless independently obtained, except in

connection with a proceeding involving taxes due pursuant to this

act from the dealer making the report.

D. A stamp denoting payment of the tax levied by Section 2 of

this act shall not be used against the taxpayer in a criminal

proceeding, except that the stamp may be used against the taxpayer

in connection with the administration or civil or criminal

enforcement of the tax levied by Section 2 of this act.
Okla. Stat. tit. 68, § 68-2820 — OK Code / Title 68 / Section 68-2820
Visual inspection of taxable property
Status: in_force

A. Each county assessor shall conduct a comprehensive program

for the individual visual inspection of all taxable property within

his respective county. Each assessor shall thereafter maintain an

active and systematic program of visual inspection on a continuous

basis and shall establish an inspection schedule which will result

in the individual visual inspection of all taxable property within

the county at least once each four (4) years.

B. The first cycle of visual inspections for property shall

begin upon January 1, 1991, as prescribed by Section 2481.1 of Title

68 of the Oklahoma Statutes, and shall end upon December 31, 1994.

Thereafter, each succeeding four-year cycle for visual inspections

shall begin upon January 1 of the year following the fourth year of

the preceding cycle and shall end upon December 31 of the applicable

four-year cycle. The county assessor shall utilize the standard

parcel identification system required by law to assign each parcel

of real property a unique identification code or number. The code or

number shall be used to ensure that the inspection sequence for real

property results in a visual inspection of each parcel at least once

each four (4) years. Each successor of the county assessor shall

use the same cycle as used by the assessor's predecessor in office

for visual inspections of property.

C. Prior to the beginning of the first visual inspection cycle

and each subsequent visual inspection cycle, the county assessor

shall develop a plan that details the number of real property

parcels to be inspected in each year of the cycle by use category,

geographic area or other basis, the resources and budget proposed to

complete the inspections and the valuation methodology to be used in

determining the fair cash value of the real property and

improvements thereon. The plan shall be adequate to ensure the

visual inspection of all parcels of real property within the county

at least once each four (4) years. The plan shall also be adequate

to ensure that the information collected from the visual inspection

of real property each year is sufficient to establish a

representative sample from each use category in order to conduct the

proper valuation of all taxable property within each use category by

means of an accepted standard for mass appraisal practice. The

county assessor shall submit the proposed plan to the Oklahoma Tax

Commission by the first working day in October preceding the

beginning of the four-year cycle. The Oklahoma Tax Commission shall

either approve the plan if the plan and resources are adequate to

complete the cycle and if the plan will result in a representative

sample from each use category in order to value all taxable property

each year or shall correct and modify the plan in order to establish

a program for visual inspection that will be completed by the end of

the cycle and that will provide a representative sample from each

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1158

use category in order to value all taxable property each year. An

approved plan shall be made for each county as of the beginning date

of each cycle and a copy of such plan shall be filed with the

Oklahoma Tax Commission.

D. Each year the county assessor shall submit a progress report

to the Oklahoma Tax Commission indicating the number of real

property parcels inspected by use category, geographic area or other

basis, the resources and budget expended in the last completed

fiscal year and the valuation methodology used to determine fair

cash values of the real property and improvements. The Oklahoma Tax

Commission shall correct and modify any visual inspection plan

during the four-year cycle if progress reports indicate that

inspection of real property parcels will not be completed or will be

performed in violation of legal requirements for such inspections.

The county assessor shall be required to complete the four-year

cycle in accordance with such plan as corrected and modified.

E. Each county assessor shall prepare and submit to the

Oklahoma Tax Commission a detailed report of the progress made in

the visual inspection program in his county to the date of the

report and it shall be made a matter of public record. Such report

shall be submitted upon forms supplied by the Oklahoma Tax

Commission and shall consist of such information as the Oklahoma Tax

Commission requires. The progress report shall be submitted not

later than October 15 each year or the first working day thereafter.

Based in part on all such county progress reports, the Oklahoma Tax

Commission shall prepare its own report from all sources and

transmit a copy of its own report to the Legislature and the State

Board of Equalization.
Okla. Stat. tit. 68, § 68-400.5 — OK Code / Title 68 / Section 68-400.5
Retailer purchases from licensed wholesaler required
Status: in_force

A. Retailers shall only purchase tobacco products from an

Oklahoma-licensed tobacco wholesaler evidenced by a current listing

provided by the Oklahoma Tax Commission. All purchase invoices

shall contain the license number of the wholesaler and shall be made

available for inspection by the Tax Commission. Any purchases of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 226

tobacco products from a person who is not holding a current Oklahoma

wholesale tobacco license shall be punishable by a fine of the

greater of One Thousand Dollars ($1,000.00) or five times the unpaid

tax on such products. The fine shall be in addition to payment of

any unpaid tobacco products tax and the forfeiture of any tobacco

products to the State of Oklahoma as provided by Section 414 of this

title. A second or subsequent offense shall be punishable by

revocation of the license. If the retailer fails to pay a fine

within thirty (30) days, the retailer's license shall be suspended

until the fine is paid in full.

B. The Oklahoma Tax Commission shall make available for all

licensed retailers a list of currently licensed wholesalers at least

monthly or through the use of a website maintained by or on behalf

of the Oklahoma Tax Commission with updates made as often as

practical but no less than every thirty (30) days.

C. Fines collected pursuant to the provisions of subsection A

of this section shall be deposited in the Tobacco Products Tax

Enforcement Unit Revolving Fund created in Section 400.6 of this

title.
Okla. Stat. tit. 68, § 68-2917 — OK Code / Title 68 / Section 68-2917
Form of tax receipt - Furnishing list of items and rates
Status: in_force

of tax levy.

The receipts for taxes issued by the county treasurers shall be

in the form prescribed by the State Auditor and Inspector. The said

county treasurer shall furnish, when requested, a printed list of

the several items and rates of tax levy, by and upon which such tax

is authorized to be collected.
Okla. Stat. tit. 68, § 68-1001.4 — OK Code / Title 68 / Section 68-1001.4
Natural and casinghead gas marketing deduction – Costs
Status: in_force

- Rules.

A. Producers of natural gas and casinghead gas who incur

marketing costs of the gas produced may deduct such costs from the

gross value when computing the gross value subject to the taxes

levied pursuant to Sections 1001 and 1101 of Title 68 of the

Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 367

B. Marketing costs are nonproduction costs incurred by the

producer to enable the transport of gas from the well to the market,

including:

1. Costs for compressing the gas sold;

2. Costs for dehydrating the gas sold;

3. Costs for sweetening the gas sold; and

4. Costs for delivering the gas to the purchaser.

C. Marketing costs do not include:

1. Costs incurred in producing the gas;

2. Costs incurred in normal lease separation of the oil, gas or

condensate; or

3. Insurance premiums on the marketing facility.

D. Marketing costs are determined by adding:

1. Charges for depreciation of the marketing facility being

used, provided that, if the facility is rented, the actual rental

fee is added;

2. A return on the producer-owned investment equal to six

percent (6%) per year on the average depreciable balance;

3. Costs of direct or allocated labor associated with the

marketing facility;

4. Costs of materials, supplies, maintenance, repairs, and fuel

associated with the marketing facility; and

5. Ad valorem taxes paid on the marketing facility.

E. If the facility is used for a purpose other than marketing

the gas being sold, the cost shall be allocated accordingly.

F. If the facility is handling gas for outside parties, the

average cost for handling all of the gas shall be applied against

the facility owner's gas.

G. The actual cost being charged a producer by an outside party

for marketing functions may be used for tax purposes if no other

benefit or value accrues to the producer.

H. A producer receiving a cost reimbursement from the gas

purchaser shall include the reimbursement in the gross value and is

entitled to deduct the actual marketing costs incurred.

I. The Oklahoma Tax Commission shall promulgate rules which

establish guidelines to implement the provisions of this section

including requirements to submit any additional information as

deemed necessary to implement and administer this deduction.
Okla. Stat. tit. 68, § 68-418 — OK Code / Title 68 / Section 68-418
Transportation or possession of products for which taxes
Status: in_force

have not been paid - Penalties.

A. It shall be unlawful for any person to transport or possess

tobacco products where the tax on such tobacco products has not been

paid and exceeds the sum of One Hundred Dollars ($100.00).

B. Except as otherwise provided in subsections C and D of this

section, any person found guilty of violating the provisions of

Section 400 et seq. of this title shall be punished by an

administrative fine of not more than One Thousand Dollars

($1,000.00) for a first offense or not more than Four Thousand

Dollars ($4,000.00) for a second or subsequent offense. Provided,

any person in possession of more than one thousand small or large

cigars or two hundred sixteen (216) ounces of smokeless tobacco or

smoking tobacco in packages or containers for which the tax required

by law has not been paid shall be punished by administrative fines

in the manner and amounts provided in subsection D of this section.

C. Any retailer violating the provisions of Section 403.2 of

this title shall:

1. For a first offense, be punished by an administrative fine

of not more than Two Thousand Dollars ($2,000.00);

2. For a second offense, be punished by an administrative fine

of not more than Ten Thousand Dollars ($10,000.00); and

3. For a third or subsequent offense, be punished by an

administrative fine of not more than Twenty Thousand Dollars

($20,000.00).

D. Any wholesaler violating the provisions of Section 403.2 of

this title shall:

1. For a first offense, be punished by an administrative fine

of not more than Ten Thousand Dollars ($10,000.00); and

2. For a second or subsequent offense, be punished by an

administrative fine of not more than Twenty Thousand Dollars

($20,000.00).

Administrative fines collected pursuant to the provisions of

this subsection shall be deposited to the revolving fund created in

Section 305.2 of this title.

E. The Oklahoma Tax Commission shall immediately revoke the

license of a person punished for a violation pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 243

provisions of paragraph 3 of subsection C of this section or a

person punished for a violation pursuant to the provisions of

subsection D of this section. A person whose license is so revoked

shall not be eligible to receive another license pursuant to the

provisions of Section 301 et seq. of this title for a period of ten

(10) years.

F. Fines collected pursuant to the provisions of subsections B,

C and D of this section shall be deposited in the Tobacco Products

Tax Enforcement Unit Revolving Fund created in Section 7 of Enrolled

House Bill No. 2292 of the 1st Session of the 58th Oklahoma

Legislature.
Okla. Stat. tit. 68, § 68-206 — OK Code / Title 68 / Section 68-206
Examinations or investigations
Status: in_force

(a) In the administration of this article or any state tax law,

the Tax Commission may make, or cause to be made by its employees or

agents, an examination or investigation of the place of business,

the tangible personal property, equipment and facilities, and the

books, records, papers, vouchers, accounts and documents of any

taxpayer. It shall be the duty of every taxpayer and of every

director, officer, agent, or employee of every taxpayer to exhibit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 73

to the Tax Commission, or to the employees or agents of such Tax

Commission, the place of business, the tangible personal property,

equipment and facilities, and the books, records, papers, vouchers,

accounts and documents of such taxpayer, and to facilitate any such

examination or investigation so far as it may be in his or her power

so to do.

(b) When books, records, papers, vouchers, accounts or documents

of a taxpayer are in the possession of any person, firm or

corporation other than the taxpayer, any member of the Tax

Commission may compel by subpoena the production of such books,

records, papers, vouchers, accounts or documents by the party in

possession for inspection by employees or agents of the Tax

Commission. Failure to obey such a subpoena issued pursuant to this

subsection shall be punishable in the same manner as provided for in

Section 243 of this title.

(c) It shall be lawful for the Tax Commission, or for any

employee or agent of the Tax Commission by it designated, to take

the oath of any person signing any application, deposition,

statement, report or return required by the Tax Commission in the

administration of this article or of any state tax law.
Okla. Stat. tit. 68, § 68-1394 — OK Code / Title 68 / Section 68-1394
Marketplace facilitators and referrers - Written report
Status: in_force

to purchasers or remote sellers.

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, provide a

written report to each purchaser required to receive the notice

under paragraph 2 of subsection B of Section 1393 of this title

during the immediately preceding calendar year that includes all of

the following:

1. A statement that the marketplace facilitator did not collect

sales or use tax in connection with the purchaser's transactions

with the marketplace facilitator and that the purchaser may be

required to remit use tax to the Tax Commission;

2. A list, by date, indicating the type and purchase price of

each product purchased or leased by the purchaser from the

marketplace facilitator and delivered to a location within this

state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 650

3. Instructions for obtaining additional information from the

Commission regarding whether and how to remit use tax to the

Commission;

4. A statement that the marketplace facilitator is required to

submit a report to the Commission under Section 1395 of this title

that includes the name of the purchaser and the aggregate dollar

amount of the purchaser's purchases from the marketplace

facilitator; and

5. Such additional information as the Commission may reasonably

require.

B. The Commission shall prescribe the form of the report

required under subsection A of this section and shall make the form

available on its publicly accessible Internet website.

C. The report required under subsection A of this section shall

be mailed by first-class mail in an envelope prominently marked with

words indicating that important tax information is enclosed to the

purchaser's billing addresses, if known, or, if unknown, to the

purchaser's shipping address. If the purchaser's billing and

shipping addresses are unknown, the report shall be sent

electronically to the purchaser's last-known email address with a

subject heading indicating that important tax information is being

provided.

D. 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, provide a written notice to

each remote seller to whom the referrer transferred a potential

purchaser located in this state during the immediately preceding

calendar year that includes all of the following:

1. A statement that a sales or use tax may be imposed by the

state on the transaction;

2. A statement that the remote seller may be required to

collect the tax as required by subsection G of Section 1392 of this

title; and

3. Instructions for obtaining additional information regarding

sales and use tax from the Commission.
Okla. Stat. tit. 68, § 68-3507 — OK Code / Title 68 / Section 68-3507
Incentive payments - Deposit - Use - Investment - Audits
Status: in_force

- Unused assets.

A. A political subdivision receiving an incentive payment

pursuant to the provisions of this act shall deposit such payment in

a separate fund and shall not be permitted to use such monies for

any purpose other than payment of expenses associated with a

qualified federal facility.

A political subdivision shall be permitted to invest the monies

accruing to such fund in such manner as is authorized by law for

investment of other monies of the political subdivision; provided,

the interest earned from such investments shall be deposited to the

fund and shall be used solely for payment of expenses associated

with a qualified federal facility.

B. A political subdivision receiving an incentive payment

pursuant to the provisions of this act shall annually cause an

independent financial audit of such fund to be made and shall submit

such audit to the Department of Commerce, the Oklahoma Tax

Commission, and the State Auditor and Inspector. The State Auditor

and Inspector shall review such audit and report his findings to the

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

the House of Representatives.

C. At the end of the project term or at the end of the period

of time for which the qualified federal facility is leased or

conveyed to the government of the United States, whichever is later,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1364

any assets of the qualified federal facility owned by the political

subdivision, including, but not limited to any property or any

monies remaining in the fund created pursuant to the provisions of

subsection A of this section, shall be disposed of between the

political subdivision and the state according to the proportions of

funding provided by the state through incentive payments authorized

by this act and funding provided by the political subdivision.
Okla. Stat. tit. 68, § 68-2605 — OK Code / Title 68 / Section 68-2605
Lien for tax
Status: in_force

The tax so imposed shall constitute a first and prior lien on

all of the assets, located within said city or town, of any person,

firm or corporation engaged in the business of selling power, light,

heat, gas, electricity or water.
Okla. Stat. tit. 68, § 68-2368.11 — OK Code / Title 68 / Section 68-2368.11
Retirement of Capitol dome debt - Donation from tax
Status: in_force

refund.

A. The Oklahoma Tax Commission shall include on each state

individual income tax return form for tax years beginning after

December 31, 2004, and each state corporate tax return form for tax

years beginning after December 31, 2004, an opportunity for the

taxpayer to donate from a tax refund for retiring the debt incurred

in construction and completion of the dome on the Oklahoma State

Capitol.

B. The monies generated from donations made pursuant to

subsection A of this section shall be collected by the Tax

Commission and placed to the credit of the Oklahoma Capitol Complex

and Centennial Commemoration Commission Revolving Fund to help

defray the expense to construct and complete the dome on the

Oklahoma State Capitol.
Okla. Stat. tit. 68, § 68-2368.15 — OK Code / Title 68 / Section 68-2368.15
Oklahoma Leukemia and Lymphoma Revolving Fund –
Status: in_force

Donation from tax refund.

A. The Oklahoma Tax Commission shall include on each state

individual tax return form for tax years beginning after December

31, 2006, and each state corporate tax return form for tax years

beginning after December 31, 2006, an opportunity for the taxpayer

to donate from a tax refund for the benefit of the Oklahoma Leukemia

and Lymphoma Revolving Fund.

B. All monies generated from donations made pursuant to

subsection A of this section shall be paid to the State Treasurer by

the Oklahoma Tax Commission and placed to the credit of the Oklahoma

Leukemia and Lymphoma Revolving Fund created in subsection D of this

section.

C. The monies generated from donations made pursuant to

subsection A of this section shall be used by the State Department

of Health for the purpose supporting voluntary health agencies

dedicated to curing leukemia, lymphoma, Hodgkin's disease, and

myeloma, and to improving the quality of life of patients and their

families.

D. 1. There is hereby created in the State Treasury a

revolving fund for the State Department of Health to be designated

the "Oklahoma Leukemia and Lymphoma Revolving Fund". The fund shall

be a continuing fund, not subject to fiscal year limitations, and

shall consist of all monies received by the State Department of

Health as designated by subsection C of this section.

2. All monies accruing to the credit of said fund are hereby

appropriated and may be budgeted and expended by the State

Department of Health for the purpose specified in subsection C of

this section.

3. 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, § 68-2357.63A — OK Code / Title 68 / Section 68-2357.63A
Requirements for funds invested in Oklahoma small
Status: in_force

business ventures - Recapture of credits - Use of near equity or

subordinated debt - Offering material statement.

A. For purposes of claiming any tax credits authorized by

Sections 2357.62 and 2357.63 of Title 68 of the Oklahoma Statutes,

any funds invested in an Oklahoma small business venture shall be

subject to the following requirements:

1. The Oklahoma small business venture must issue its equity

securities or subordinated debt instruments in exchange for a

qualified investment within thirty (30) days of the date as of which

the investment occurs;

2. The qualified small business capital company or any entity

making an investment in conjunction with investment by a qualified

small business capital company pursuant to Section 2357.63 of this

title must reflect the documented qualified investment in the

Oklahoma small business venture as an asset in its accounting

system;

3. The qualified small business capital company shall not make

a qualified investment in an Oklahoma small business venture in

which it has, at any time, more than fifty percent (50%) ownership,

whether directly or indirectly, of the voting interest entitled to

elect the governing board of any Oklahoma small business venture;

4. The qualified small business capital company cannot enter

into any agreement, whether formal or informal, written or

unwritten, the purpose of which is to control, directly or

indirectly, the return of a specific amount of qualified investment

Oklahoma Statutes - Title 68. Revenue and Taxation Page 839

by the Oklahoma small business venture to the qualified small

business capital company or the purpose of which is to cause or

require the transfer of such specific amount of qualified investment

to any other entity within five (5) years from the date the

qualified investment is made available to the Oklahoma small

business venture; and

5. The Oklahoma small business venture cannot enter into any

agreement, whether formal or informal, written or unwritten, the

purpose of which is to control, directly or indirectly, the return

of a specific amount of qualified investment to the qualified small

business capital company or the purpose of which is to cause or

require the transfer of such specific amount of qualified investment

to any other entity within five (5) years from the time the

qualified investment is made available to the Oklahoma small

business venture.

B. The Oklahoma Tax Commission shall have the authority to make

an independent determination that any proposed use of monies,

assets, funds or other things of value which are to be used for

purposes of claiming any credits authorized by Sections 2357.62 and

2357.63 of Title 68 of the Oklahoma Statutes are for a legitimate

business purpose of the Oklahoma small business venture and not for

the primary purpose of obtaining the tax credits authorized by such

sections on the basis of activity which does not have substantial

economic profit-based potential.

C. The Tax Commission shall be authorized to recapture the

credits otherwise authorized by the provisions of Sections 2357.62

and 2357.63 of Title 68 of the Oklahoma Statutes according to the

provisions of Section 11 of this act if it finds that the

transaction does not meet the requirements of the Small Business

Capital Formation Incentive Act.

D. The provisions of this section shall not prohibit a

qualified small business capital company from using near equity or

subordinated debt, as those terms are defined by Section 2357.61 of

Title 68 of the Oklahoma Statutes, if the near equity or

subordinated debt is a contractual obligation owed by the Oklahoma

small business venture directly to the qualified small business

capital company and if the agreement governing the obligation

complies with all of the other requirements of this section.

E. The provisions of this section shall not prohibit the

shareholders or partners of a qualified small business capital

company from using near equity or subordinated debt, as those terms

are defined by Section 2357.61 of Title 68 of the Oklahoma Statutes,

if the near equity or subordinated debt is a contractual obligation

owed by the Oklahoma small business venture directly to a

shareholder or partner of a qualified small business capital company

that has invested funds in an Oklahoma small business venture

pursuant to Section 2357.63 of Title 68 of the Oklahoma Statutes and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 840

if the agreement governing the obligation complies with all of the

other requirements of this section.

F. Any offering material involving the solicitation of

qualified investments in exchange for equity securities or

subordinated debt instruments of the qualified small business

capital company shall include the following statement:

“Any favorable determination letter obtained from the Oklahoma

Tax Commission does not guarantee the granting of tax credits under

the provisions of the Small Business Capital Formation Incentive

Act. In the event applicable provisions of the Small Business

Capital Formation Incentive Act are violated, the Tax Commission may

require forfeiture of unused tax credits and recapture or repayment

of tax credits as provided by law.”
Okla. Stat. tit. 68, § 68-1206 — OK Code / Title 68 / Section 68-1206
Corporations and organization exempted
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 416

The terms of this article shall not apply to the following

institutions, foreign or domestic: Savings and loan associations,

small business investment companies licensed under the Federal Small

Business Act of 1958, credit unions, trust companies, real estate

trusts operating under the Federal Real Estate Trust Act of 1960,

insurance companies, including surety and bond companies, retirement

or pension funds, savings banks and savings fund societies; nor to

any organization enumerated in Section 1201 of this title if such

organization is neither organized for profit nor operated for

profit, irrespective of the form of organization.
Okla. Stat. tit. 68, § 68-2853 — OK Code / Title 68 / Section 68-2853
Electric light and power companies - Statement under
Status: in_force

oath.

Electric light and power companies doing business in this state

shall return to the Oklahoma Tax Commission a statement under oath,

showing size, capacity, location and value of each powerhouse or

power plant owned by such company, the total amount of poles, wire

and other equipment for the transportation or transmission of light,

heat and power; the total amount of its authorized capital stock and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1184

the amount actually paid up thereon, the total amount of its

outstanding bonded indebtedness; all contracts between such

corporation and any municipal corporations of this state, and the

amount of revenue derived therefrom; any franchises owned or held by

such company, and granted by any municipal corporation of this

state; and cash on hand and the location thereof.
Okla. Stat. tit. 68, § 68-3021 — OK Code / Title 68 / Section 68-3021
Supplemental and additional appropriations
Status: in_force

Whenever the public welfare or the needs of any county, city,

town, or school district shall require, the excise board may, on

call of the chair, convene at any time for the purpose of making

supplemental or additional appropriations for current expense

purposes; provided, that all such appropriations authorizing the

creation of an indebtedness shall come within the limitations of

Section 26, Article X, Oklahoma Constitution. No supplemental or

additional appropriation shall be made for any county, city, town or

school district in excess of the income and revenue provided or

accumulated for the year. As to all such proposed appropriations

the following procedure shall be followed:

First: The proper officers of the county, city, town or school

district shall make and file with the excise board a financial

statement showing its true fiscal condition as at the close of the

month next preceding or as of May 15 or June 20, or both dates,

preceding the date of filing, and shall submit therewith a statement

of the amount and purpose for which each proposed supplemental

appropriation is to be used. The financial statement shall show, as

to current expense or general fund, the amount of cash in the

treasury; the amount of taxes in process of collection as to which

the date of sale for delinquency has not elapsed; the amount of the

uncollected portion of the estimated income other than ad valorem

tax as fixed by the excise board for the current fiscal year; the

amount of warrants outstanding and an estimate of the interest

accrued and accruing thereon; the amount of unexpended balance of

all appropriations for current expense purposes as to which a period

of six (6) months has not elapsed from the date of the close of the

fiscal year for which the appropriation was available; and the

surplus or deficit in revenue, if any, in each fund.

Second: If the financial statement herein required shall

correctly reflect a surplus in revenue in any fund available for

current expenses, and the excise board shall so affirmatively find,

it may make supplemental appropriations to an amount not exceeding

the aggregate of such surplus.

Third: If the surplus of revenue, as found and determined by

the excise board, shall be insufficient for the additional needs and

requirements of the county, or other municipal subdivision, the

excise board shall have the power and authority to revoke and cancel

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1312

in whole, or in part, any appropriation or appropriations, or parts

thereof, previously made to any officer or department of government

of any county, city, town or school district and to make in lieu

thereof such supplemental and additional appropriations for current

expense purpose as the interest of the public may require; provided,

that no appropriation or part thereof shall be revoked or canceled

against which there may be an unpaid claim or contract pending. The

total amount of all such appropriations shall not exceed the

aggregate of the amount of appropriations so revoked or canceled,

and the surplus or unappropriated revenue, if any, of the county,

city, town or school district for which it is proposed to make such

additional appropriation; provided, that before any appropriation or

part thereof shall be revoked or canceled, the officer or officers

in charge of the office or department of government for which any

such appropriation is available shall be notified of the proposed

revocation or cancellation, and shall be afforded an opportunity, if

so desired, to appear before the excise board and protest against

such proposed action. As to counties, cities and school districts,

the financial statement and request for supplemental appropriations

herein required to be filed with the excise board shall be published

at least one time in some newspaper of general circulation in the

county or city for which made. The publication shall be made at

least three (3) days prior to the date on which the excise board

shall consider the proposed supplemental or additional

appropriations. No appropriations shall be made and considered by

the excise board in the absence of the financial statement herein

required to be filed.

Fourth: If at any time during the budget year it appears to the

county treasurer that there is temporarily insufficient money in a

particular fund to meet the requirements of appropriation in the

fund, the excise board, upon request of the county treasurer and

upon notification to the county commissioners, may temporarily

transfer money from one fund to any other fund with the permission

of the county officer in charge of the fund that the money will be

temporarily transferred from. No transfer shall be made from the

debt service fund to any other fund except as may be permitted by

the terms of the bond issue or applicable law. Any funds

temporarily transferred shall be repaid to the original fund from

which they were transferred within the fiscal year that the funds

were transferred.
Okla. Stat. tit. 68, § 68-1021 — OK Code / Title 68 / Section 68-1021
Reports and collection - Apportionment
Status: in_force

The gross production tax levied by the preceding section shall

be reported to and collected by the Tax Commission at the same time

and in the same manner as is now provided by law for the collection

of gross production tax on ore. Upon being collected the taxes

shall be apportioned precisely like taxes collected under Sections

1001-1016 of this Code. On ores sold at the time of production, the

tax thereon shall be paid by the producer, who is hereby authorized

to deduct in making settlement with the producer and/or royalty

owner the amount of tax so paid; provided, that in the event ore on

which such tax becomes due is not sold at the time of production,

but is retained by the producer, the tax on such ore not so sold

shall be paid by the producer for himself, including the tax due on

royalty ore not sold; provided, further, that in settlement with the

royalty owner, such producer shall have the right to deduct the

amount of tax so paid on royalty ore, or to deduct therefrom royalty

ore equivalent in value at the time such tax becomes due with the

amount of tax paid.
Okla. Stat. tit. 68, § 68-3951 — OK Code / Title 68 / Section 68-3951
Quarterly rebate payments — Qualifications — Yearly limit
Status: in_force

— Applications.

A. An establishment which meets the qualifications specified in

the Oklahoma Five Major Sports Leagues Rebate Program Act may

receive quarterly rebate payments from the Oklahoma Tax Commission

pursuant to the provisions of the Oklahoma Quality Jobs Program Act;

provided, such an establishment defined or classified in the NAICS

Manual under U.S. Industry No. 711211 (2007 version) and which is a

professional sports team from one of the five major sports leagues

(National Football League, or NFL; National Basketball Association,

or NBA; National Hockey League, or NHL; Major League Baseball, or

MLB; and Major League Soccer, or MLS) may receive quarterly rebate

payments for the period of time that the establishment is located

and performs in this state. The amount of payment shall be equal to

the net benefit rate multiplied by the actual gross payroll of

sports-league jobs for a calendar quarter as verified by the

Oklahoma Employment Security Commission.

1. Any establishment or entity with a NAICS code classified as

711211 and which is a professional sports team from one of the five

major sports leagues (NFL, NBA, NHL, MLB, and MLS) that entered into

a contract for the Quality Jobs Incentive Program with the Oklahoma

Department of Commerce shall only be eligible to qualify for this

program once the Quality Jobs contract expires or is terminated.

2. Based upon the effective date upon which the first rebate

payment is to be received, an establishment or entity may receive

quarterly rebate payments. However, the total yearly (or four

consecutive) rebate payments shall not exceed Ten Million Dollars

($10,000,000.00) in any single year.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1471

3. As used in this act, “sports-league jobs” means:

a. full-time-equivalent employment in this state in an

establishment which has qualified to receive a payment

pursuant to the provisions of the Oklahoma Five Major

Sports Leagues Rebate Program Act, and

b. shall include full-time-equivalent employment in this

state of employees who are employed by an employment

agency or similar entity other than the establishment

which has qualified to receive a payment and who are

leased or otherwise provided under contract to the

qualified establishment if the job otherwise qualifies

as a sports-league job.

Sports-league jobs shall not include compensation paid to an

employee or independent contractor for an athletic contest conducted

in the state if the compensation is paid by an entity that does not

have its principal place of business in the state or that does not

own real or personal property having a market value of at least One

Million Dollars ($1,000,000.00) located in the state, and the

employees or independent contractors of such entity are compensated

to compete against the employees or independent contractors of an

establishment that qualifies for rebate payments pursuant to this

act and which is organized under Oklahoma law or that is lawfully

registered to do business in the state and which does have its

principal place of business located in the state and owns real or

personal property having a market value of at least One Million

Dollars ($1,000,000.00) located in the state.

B. In order to receive rebate 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.

C. Except as otherwise provided by this section, in order to

qualify to receive payments, the establishment applying shall be

required to:

1. Have an annual gross payroll for sports-league jobs

projected by the Department to equal or exceed Ten Million Dollars

($10,000,000.00) within one (1) year of the first complete calendar

quarter following the start date; and

2. Have a number of full-time-equivalent employees subject to

the tax imposed by Section 2355 of Title 68 of the Oklahoma Statutes

and working an annual average of thirty (30) or more hours per week

in sports-league jobs located in this state equal to or in excess of

eighty percent (80%) of the total number of sports-league jobs.

D. Upon approval of an application, the Department shall notify

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

and the results of the cost-benefit analysis. The Tax Commission

may require the qualified establishment to submit additional

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1472

information as may be necessary to administer the provisions of the

Oklahoma Five Major Sports Leagues Rebate Program Act. The approved

establishment shall file quarterly claims with the Tax Commission

and shall continue to file such quarterly claims during the period

in which the establishment or entity from one of the five major

sports leagues is located and performs in this state to show its

continued eligibility for rebate payments, or until it is no longer

qualified to receive rebate payments. The establishment or entity

may be audited by the Tax Commission to verify eligibility. Once

the establishment or entity is approved, an agreement shall be

deemed to exist between the establishment and this state, requiring

the continued rebate payment to be made as long as the establishment

or entity retains its eligibility as defined in and established

pursuant to this section and within the limitations contained in the

Oklahoma Five Major Sports Leagues Rebate Program Act, which existed

at the time of approval. An establishment or entity described in

this subsection shall be required to repay all rebate payments

received under the Oklahoma Five Major Sports Leagues Rebate Program

Act if the establishment or entity is determined by the Tax

Commission to no longer have business operations in the state within

three (3) years from the beginning of the calendar quarter for which

the first rebate payment claim is filed.

E. For any contract executed by an establishment or entity

pursuant to this act, five percent (5%) of the quarterly rebate

payment amount shall be transferred by the Tax Commission to the

Oklahoma Quick Action Closing Fund.
Okla. Stat. tit. 68, § 68-5106 — OK Code / Title 68 / Section 68-5106
Renumbered as § 3206 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-718 — OK Code / Title 68 / Section 68-718
Reports by carriers
Status: in_force

The Tax Commission may require any railroad company, street,

suburban or interurban railway company, pipeline company, common

carrier and any other person transporting special fuel, either in

interstate or intrastate commerce, to a point within this state, to

make a verified report on a form prescribed and furnished by the Tax

Commission on or before the twentieth day of each month for the

preceding calendar month, showing the name and address of the

transporter, a schedule of all deliveries and consignments of fuel

within the state, including the name and address of the person to

whom such fuel was actually delivered, delivery date, waybill or

invoice number, consignor, point of origin, shipping date, tank car

initial and number, true name of fuel, number of gallons delivered

and such other information as the Tax Commission may require.

The requirements of this section shall not apply to the

transportation of special fuel contained in the fuel supply tank or

tanks of motor vehicles.