Okla. Stat. tit. 68, § 68-2368.4 — OK Code / Title 68 / Section 68-2368.4
Oklahoma Silver Haired Legislature and Silver Haired
Status: in_force

Legislature Alumni Association activities - Donation from tax

refund.

A. The Oklahoma Tax Commission shall include on each state

individual income tax return form for tax years beginning after

December 31, 2019, and each state corporate tax return form for tax

years beginning after December 31, 2019, an opportunity for the

taxpayer to donate from a tax refund for the benefit of the Oklahoma

Silver Haired Legislature and the Oklahoma Silver Haired Legislature

Alumni Association activities.

B. The monies generated from donations made pursuant to

subsection A of this section shall be used by the Department of

Human Services for the following purposes:

1. a. To fund all reasonable expenses of:

(1) Oklahoma Silver Haired Legislators,

(2) Oklahoma Silver Haired Legislature training

sessions,

(3) Silver Haired Legislature interim studies, and

(4) Silver Haired Legislature advocacy activities

approved by the Oklahoma Silver Haired

Legislature Alumni Association Executive Board,

and

b. Monies authorized by this paragraph may only be used

for expenses incurred by Silver Haired Legislators and

alternates and other members of the Oklahoma Silver

Haired Legislature Alumni Association as approved by

the Oklahoma Silver Haired Legislature Alumni

Association Executive Board for reasonable expenses

incurred in activities described in this section;

provided, no monies shall be expended for salaries;

and

2. Monies generated in excess of Fifty Thousand Dollars

($50,000.00) shall be used to fund those programs or services for

senior citizens which are recommended to the Department for funding

by the Oklahoma Silver Haired Legislature Alumni Association.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1038

C. All monies generated pursuant to subsection A of this

section shall be paid to the State Treasurer and placed to the

credit of the Oklahoma Silver Haired Legislature - Excellence in

State Government Revolving Fund.
Okla. Stat. tit. 68, § 68-2815.2 — OK Code / Title 68 / Section 68-2815.2
Current boundary descriptions – Maintenance and use by
Status: in_force

county assessor.

The county assessor shall maintain and use the current boundary

descriptions of each and every school district or part of a district

in the county furnished by the State Department of Education

pursuant to Section 4-104 of Title 70 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-244 — OK Code / Title 68 / Section 68-244
False answers to questions or false affidavits
Status: in_force

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

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

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

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

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

thereof, or the income or profits therefrom, or who shall make or

present any false affidavit concerning any list, schedule,

statement, report or return, or for any other purpose, filed with

said Tax Commission or required to be filed by this title or by any

state tax law, shall be guilty of the felony of perjury, a Class C2

felony offense, and, upon conviction, shall be punished as provided

for in subsections B through F of Section 20M of Title 21 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-320 — OK Code / Title 68 / Section 68-320
Surety, collateral or cash bond requirements for
Status: in_force

distributing agents, wholesalers or jobbers - Release of surety or

security - Multiple licenses.

A. Every person making application for a distributing agent's

license under this article or the following article containing the

tobacco Products Tax Code shall, before being issued such license

and as a condition of carrying on such business, file with the

Oklahoma Tax Commission a surety or collateral or cash bond in the

amount of Twenty-five Thousand Dollars ($25,000.00) payable to the

State of Oklahoma, and conditioned upon compliance with the

provisions of this article or the following article of this Code,

and the rules of the Oklahoma Tax Commission.

B. Every person making application for a wholesaler's or

jobber's license under this article shall, before being issued such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 182

license and as a condition of carrying on such business, file with

the Tax Commission a surety or collateral or cash bond in the amount

of Twenty-five Thousand Dollars ($25,000.00) payable to the State of

Oklahoma and conditioned upon compliance with the provisions of this

article and the rules of the Oklahoma Tax Commission.

C. 1. Sixty (60) days after making a written request for

release to the Tax Commission, the surety of a bond furnished by a

licensee shall be released from any liability to the state accruing

on the bond after the sixty-day period. The release does not affect

any liability accruing before the expiration of the sixty-day

period.

2. The Tax Commission shall promptly notify the licensee

furnishing the bond that a release has been requested. Unless the

licensee obtains a new bond that meets the requirements of this act

and files with the Tax Commission the new bond within the sixty-day

period, the Tax Commission shall cancel the license.

3. Sixty (60) days after making a written request for release

to the Tax Commission, the cash deposit provided by a licensee shall

be canceled as security for any obligation accruing after the

expiration of the sixty-day period. However, the Tax Commission may

retain all or part of the cash deposit for up to three (3) years and

one (1) day as security for any obligations accruing before the

effective date of the cancellation. Any part of the deposit not

retained by the Tax Commission shall be released to the licensee.

Before the expiration of the sixty-day period, the licensee shall

provide the Tax Commission with a bond that satisfies the

requirements of this act, or the Tax Commission shall cancel the

license.

4. Any licensee who has filed a bond or other security is

entitled, on request, to have the Tax Commission return, refund, or

release the bond or security if, in the judgment of the Tax

Commission, the licensee has continuously complied with the

provisions of this article and Article 4 containing the tobacco

products tax code for the previous three (3) consecutive years.

However, if the Tax Commission determines that the revenues of the

state would be jeopardized by the return, refund or release of bond

or security, the Tax Commission may elect to retain the bond or

security, or having released such, may reimpose a requirement for

bond or security to protect the revenues of this state. The

decision of the Tax Commission to not release a bond or security may

be reviewed, after application by the licensee, pursuant to the

Administrative Procedures Act.

D. In the event any applicant for a license applies for more

than one license pursuant to this article or Article 4 containing

the tobacco products tax code, the applicant shall not be required

to post a bond for each license, but shall be required to post a

bond for the license which requires the greatest amount of bond.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 183
Okla. Stat. tit. 68, § 68-1905 — OK Code / Title 68 / Section 68-1905
Supplemental instruments or assignments of mortgages -
Status: in_force

Procedure.

If subsequent to the recording of a mortgage on which all taxes,

if any, accrued under this article have been paid, a supplemental

instrument or mortgage is recorded for the purpose of correcting or

perfecting any recorded mortgage, or pursuant to some provision or

covenant therein, or an additional mortgage is recorded imposing the

lien thereof upon property not originally covered by or not

described in such recorded primary mortgage for the purpose of

securing the principal indebtedness which is, or under any

contingency may be, secured by such recorded primary mortgage, or an

assignment of mortgage is recorded, such supplemental instrument or

assignment of mortgage or mortgage shall not be subject to the tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 706

or fee levied and imposed by Section 1904 of this title unless it

creates or secures a new or further indebtedness or obligation other

than the principal indebtedness or obligation secured by or which

under any contingency may be secured by the recorded primary

mortgage, in which case a tax is levied on such new or further

indebtedness or obligation as heretofore provided in Section 1904 of

this title, and shall be paid to the county treasurer before the

time such instrument or additional mortgage is recorded. If, at the

time of recording such instrument, or additional mortgage, any

exemption is claimed under this section, there shall be filed with

the county treasurer and preserved in the office of the county

treasurer a statement under oath of the facts on which such claim

for exemption is based. The determination of the county treasurer

upon the question of exemption shall be reviewable on appeal to the

district court under the same procedure as appeals from the county

commissioners to the district court.
Okla. Stat. tit. 68, § 68-400 — OK Code / Title 68 / Section 68-400
Short title - Tobacco Products Tax Enforcement Act of
Status: in_force

2021.

This act shall be known and may be cited as the "Tobacco

Products Tax Enforcement Act of 2021".
Okla. Stat. tit. 68, § 68-207 — OK Code / Title 68 / Section 68-207
Hearings by Tax Commission
Status: in_force

(a) Incidental to the performance of its duties in the

administration of this article or any state tax law, any member of

the Tax Commission shall have the power to administer oaths, conduct

hearings, and compel by subpoena the attendance of witnesses and the

production of any books, records, or papers of any person, firm, or

corporation. The Tax Commission may examine under oath any

taxpayer, and the directors, officers, agents and employees of any

taxpayer, as well as all other witnesses, relative to the business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 74

of such taxpayer in respect of any matter incident to the

administration of this article or any state tax law.

(b) The fees of witnesses required by the Tax Commission to

attend any hearing shall be the same as those allowed to witnesses

appearing before district courts of this state. Such fees shall be

paid in the manner provided for the payment of other expenses

incident to the administration of this article or of any state tax

law.

(c) Any person desiring a hearing before the Tax Commission

shall file an application for such hearing, signed by himself or his

duly authorized agent, setting out therein:

(1) A statement of the nature of the tax, the amount thereof in

controversy, and the action of the Tax Commission complained of;

(2) A clear and concise assignment of each error alleged to have

been committed by the Tax Commission;

(3) The argument and legal authority upon which each assignment

of error is made; provided, that the applicant shall not be bound or

restricted in such hearing, or on appeal, to the arguments and legal

authorities contained and cited in said application;

(4) A statement of the relief sought by the taxpayer;

(5) A statement of the witnesses, so far as such witnesses are

then known to the taxpayer, showing their names and addresses, and,

if the taxpayer so desires, a request that such witnesses be

subpoenaed;

(6) A verification by such person, or his duly authorized agent,

that the statements and facts therein contained are true.

(d) If, in such application, the taxpayer shall request an oral

hearing, the Tax Commission shall grant such hearing and shall, by

written notice, advise the taxpayer of a date, which shall not be

less than ten (10) days from the date of mailing such written

notice, when such taxpayer may appear before the Tax Commission and

present argument and evidence, oral or written. The Tax Commission

shall, as soon as practicable thereafter, hold a hearing upon the

matter and, pursuant to such hearing, shall, as soon as practicable,

make an order confirming, modifying or vacating its prior

determination, and shall send to the parties appearing before it at

such hearing immediately a copy of such order.
Okla. Stat. tit. 68, § 68-713 — OK Code / Title 68 / Section 68-713
Unlicensed first time users - Payment of tax - Credit or
Status: in_force

refund.

Any person operating any motor vehicle on the highways of this

state as a special fuel user by importing special fuel into this

state in the supply tanks of the motor vehicle who shall be liable

for the tax levied by this act for the first time and who has not

obtained a special fuel user's license and special fuel use vehicle

permit, shall, for the purpose of determining the number of gallons

of special fuel used on the highways of this state, be required to

pay the Tax Commission the tax levied by this act on all special

fuel contained in the fuel supply tank or tanks, and any other

containers, for use in propelling said vehicle. Upon obtaining a

special fuel user's license and proper vehicle permits and filing a

report showing all of the operations of such person subject to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 349

tax levied by this act, credit shall be allowed on said report for

the tax paid under the provisions of this section, and any

overpayment of the tax shall be refunded or credited to a future

report. However, this credit shall not be allowed and no refund of

such tax shall be made unless the report taking the credit or the

claim for refund is filed within thirty (30) days from the date of

payment of said tax.
Okla. Stat. tit. 68, § 68-3621 — OK Code / Title 68 / Section 68-3621
Short title
Status: in_force

This act shall be known and may be cited as the “Compete with

Canada Film Act”.
Okla. Stat. tit. 68, § 68-2104 — OK Code / Title 68 / Section 68-2104
Value of vehicles
Status: in_force

A. The value of any motor vehicle, except a manufactured home,

for the purposes of the excise tax levied by Section 2103 of this

title, shall be determined as of the time the person applying for a

certificate of title thereto obtained either ownership or possession

of the vehicle, which shall be presumed to be the actual date of the

sale or other transfer of ownership, and assignment of the

certificate of title.

B. The value of any vehicle, for purposes of the excise tax

levied by Section 2103 of this title, shall be the actual sales

price of such a vehicle. The actual sales price of the vehicle,

which total shall be the basis of the motor vehicle excise tax, as

well as the number of tires on the vehicle and the tire rim

diameters, shall be entered on the bill of sale furnished by the

seller to the purchaser, or on such other form as may be prescribed

by Service Oklahoma.

Upon receipt of the properly completed bill of sale or other

form as prescribed by Service Oklahoma, and the payment of all

Oklahoma Statutes - Title 68. Revenue and Taxation Page 721

applicable taxes and fees, Service Oklahoma or an appointed licensed

operator shall issue a vehicle certificate of title in accordance

with the provisions of the Oklahoma Vehicle License and Registration

Act.
Okla. Stat. tit. 68, § 68-2949 — OK Code / Title 68 / Section 68-2949
Personal property tax exemption for heads of households
Status: in_force

62 years of age or older residing in certain manufactured homes.

A. 1. Beginning with the year 1990 and through the year 2012,

any person sixty-two (62) years of age or older, who is the head of

a household, is a resident of and is domiciled in this state during

the entire preceding calendar year, whose gross household income for

the preceding year did not exceed Ten Thousand Dollars ($10,000.00)

and owns and resides in a manufactured home which is located on land

not owned by the owner of the manufactured home may receive an

exemption on the manufactured home in an amount equal to Two

Thousand Dollars ($2,000.00).

2. For years beginning after December 31, 2012, any person

sixty-two (62) years of age or older, who is the head of a

household, is a resident of and is domiciled in this state during

the entire preceding calendar year and owns and resides in a

manufactured home which is located on land not owned by the owner of

the manufactured home, may receive an exemption on the manufactured

home in an amount equal to Two Thousand Dollars ($2,000.00) if the

person's gross household income for the preceding year did not

exceed the greater of Twenty-two Thousand Dollars ($22,000.00) or

fifty percent (50%) of the amount determined by the United States

Department of Housing and Urban Development to be the estimated

median income for the preceding year for the county or metropolitan

statistical area which includes the county in which the claimant's

property is located.

B. The application for the exemption provided by this section

shall be made each year on or before March 15 or within thirty (30)

days from and after the receipt by the taxpayer of notice of

valuation increase, whichever is later and upon the form prescribed

by the Oklahoma Tax Commission, which shall require the taxpayer to

certify as to the amount of gross income. Upon request of the

county assessor, the Tax Commission shall assist in verifying the

correctness of the amount of said gross income. The form prescribed

by the Tax Commission pursuant to this section shall state in bold

letters that the form is to be returned to the county assessor of

the county in which the manufactured home is located.

C. For persons sixty-five (65) years of age or older as of

March 15 and who have previously qualified for the exemption

provided by this section, no annual application shall be required in

order to receive the exemption provided by this section; however,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1292

any person whose gross household income in any calendar year exceeds

the amount specified in this section in order to qualify for the

exemption provided by this section shall notify the county assessor

and the exemption shall not be allowed for the applicable year. Any

executor or administrator of an estate within which is included a

homestead property exempt pursuant to the provisions of this section

shall notify the county assessor of the change in status of the

homestead property if such property is not the homestead of a person

who would be eligible for the exemption provided by this section.

D. As used in this section:

1. "Gross household income" means the gross amount of income of

every type, regardless of the source, received by all persons

occupying the same household, whether such income was taxable or

nontaxable for federal or state income tax purposes, including

pensions, annuities, federal Social Security, unemployment payments,

veterans' disability compensation, public assistance payments,

alimony, support money, workers' compensation, loss-of-time

insurance payments, capital gains and any other type of income

received, and excluding gifts; and

2. "Head of household" means a person who as owner or joint

owner maintains a home and furnishes the support for said home,

furnishings, and other material necessities.
Okla. Stat. tit. 68, § 68-334 — OK Code / Title 68 / Section 68-334
Sales exceptions
Status: in_force

The provisions of this act shall not apply to sales at retail or

sales at wholesale made (a) in an isolated transaction and not in

the usual course of business; (b) where cigarettes and tobacco

products are advertised, offered for sale, or sold in bona fide

clearance sales for the purpose of discontinuing trade in such

cigarettes and tobacco products, and said advertising, offer to

sell, or sale shall state the reason thereof and the quantity of

such cigarettes and tobacco products advertised, offered for sale,

or to be sold; (c) where cigarettes or tobacco products advertised,

offered for sale, or sold as imperfect or damaged, and said

advertising, offer to sell, or sale shall state the reason therefor

and the quantity of such cigarettes and tobacco products advertised,

offered for sale, or to be sold; (d) where cigarettes and tobacco

products are sold upon the final liquidation of a business; or (e)

where cigarettes and tobacco products are advertised, offered for

sale, or sold by any fiduciary or other officer acting under the

order or direction of any court.
Okla. Stat. tit. 68, § 68-1354.19 — OK Code / Title 68 / Section 68-1354.19
Simplified Sales and Use Tax Administration Act -
Status: in_force

Effect of Agreements on laws of state.

No provision of the Agreement authorized by this act in whole or

part invalidates or amends any provision of the law of this state.

Adoption of the Agreement by this state does not amend or modify any

law of this state. Implementation of any condition of the Agreement

in this state, whether adopted before, at, or after membership of

this state in the Agreement, must be by the action of this state.
Okla. Stat. tit. 68, § 68-24312 — OK Code / Title 68 / Section 68-24312
Renumbered as § 3106 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, § 68-3506 — OK Code / Title 68 / Section 68-3506
Incentive payments - Claims - Verification - Issuance of
Status: in_force

warrants.

A. As soon as practicable after the end of a calendar quarter

for which a political subdivision has qualified to receive an

incentive payment, the political subdivision shall file a claim for

the payment with the Oklahoma Tax Commission and shall specify the

actual number and gross payroll of new direct jobs for the calendar

quarter. The Commission shall verify the actual gross payroll for

new direct jobs for such calendar quarter. If the Tax Commission is

not able to provide such verification, the Tax Commission may

request such additional information from the political subdivision

as may be necessary or may request the political subdivision to

revise its claim.

B. As soon as practicable after such verification, the Tax

Commission shall issue a warrant to the political subdivision in the

amount of the net benefit rate multiplied by the actual gross

payroll as verified by the Commission for the calendar quarter.
Okla. Stat. tit. 68, § 68-2338 — OK Code / Title 68 / Section 68-2338
Renumbered as § 2385.9 of this title by Laws 1971, c
Status: in_force

137, § 32, emerg. eff. May 11, 1971.
Okla. Stat. tit. 68, § 68-2357 — OK Code / Title 68 / Section 68-2357
Credits against tax
Status: in_force

A. The withheld taxes and estimated taxes paid shall be

allowed as credits as provided by law.

B. 1. There shall be allowed as a credit against the tax

imposed by Section 2355 of this title the amount of tax paid another

state by a resident individual, as defined in paragraph 4 of Section

2353 of this title, upon income received as compensation for

personal services in such other state; provided, such credit shall

not be allowed with respect to any income specified in Section 114

of Title 4 of the United States Code, 4 U.S.C., Section 114, upon

which a state is prohibited from imposing an income tax. The credit

shall not exceed such proportion of the tax payable under Section

2355 of this title as the compensation for personal services subject

to tax in the other state and also taxable under Section 2355 of

this title bears to the Oklahoma adjusted gross income as defined in

paragraph 13 of Section 2353 of this title.

2. For tax years beginning after December 31, 2007, there shall

be allowed to a resident individual or part-year resident individual

or nonresident individual member of the Armed Forces as a credit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 762

against the tax imposed by Section 2355 of this title twenty percent

(20%) of the credit for child care expenses allowed under the

Internal Revenue Code of the United States or five percent (5%) of

the child tax credit allowed under the Internal Revenue Code,

whichever amount is greater. Neither credit authorized by this

paragraph shall exceed the tax imposed by Section 2355 of this

title. The maximum child care credit allowable on the Oklahoma

income tax return shall be prorated on the ratio that Oklahoma

adjusted gross income bears to the federal adjusted gross income.

The credit authorized by this paragraph shall not be claimed by any

taxpayer if the federal adjusted gross income reflected on the

Oklahoma return for the taxpayer is in excess of One Hundred

Thousand Dollars ($100,000.00).
Okla. Stat. tit. 68, § 68-1515 — OK Code / Title 68 / Section 68-1515
Fee on initial sale of tickets for professional sporting
Status: in_force

events.

A. There shall be assessed a fee on the initial sale of tickets

in this state for admission to professional sporting events

involving ice hockey, baseball, basketball, football, arena football

or soccer, in amounts as follows:

1. One Dollar ($1.00) on each ticket priced at more than zero,

but less than Fifty Dollars ($50.00); and

2. Two Dollars ($2.00) on each ticket priced equal to or

greater than Fifty Dollars ($50.00).

B. The fee prescribed by subsection A of this section shall be

remitted monthly to the Oklahoma Tax Commission on such forms as the

Commission may prescribe for such purpose.

C. All monies collected pursuant to this section shall be paid

by the Oklahoma Tax Commission to the State Treasurer to be

deposited in the General Revenue Fund.

D. The Oklahoma Tax Commission shall promulgate rules as

necessary to implement and administer the provisions of this

section.

E. As used in this section, "professional sporting event" means

an organized athletic competition between teams that are members of

an organized league or association with centralized management that

imposes requirements for participation in the league upon the teams,

the individual athletes or both, and which uses a salary structure

to compensate the athletes.
Okla. Stat. tit. 68, § 68-1020 — OK Code / Title 68 / Section 68-1020
Application of Sections 1017 to 1020
Status: in_force

A gross production tax equal to five percent (5%) of the gross

value of all ores bearing uranium, as that term is defined in the

preceding section, that are mined or produced in this state, is

hereby levied.

(a) The tax hereby levied shall apply and attach immediately

upon ore bearing uranium being mined or produced, provided the ore

is mined or produced for the purpose of obtaining uranium or is in

fact so used. The tax shall be measured by the gross value of the

ore at the time and place same is mined or produced.

(b) The payment of the taxes herein imposed shall be in full,

and in lieu of all taxes by the state, counties, cities, towns,

school districts and other municipalities upon any property rights

attached to or inherent in the right to ore upon producing leases

for the mining ores bearing uranium, upon the uranium rights and

privileges to the uranium aforesaid belonging or appertaining to

land, upon the machinery, appliances and equipment used in and

around any mine producing ore and actually used in the operation of

such mine; and also upon the ores bearing uranium hereinbefore

mentioned during the tax year in which the same is produced, and

upon any investment in any of the leases, rights, privileges,

minerals or other property hereinbefore in this paragraph mentioned

or described; and any interest in the land, other than that herein

enumerated, and ores bearing uranium which are mined, (produced) and

on hand at the date as of which property is assessed for general and

ad valorem taxation for any subsequent tax year, shall be assessed

and taxed as other property within the taxing district in which such

property is situated at the time.

(c) No equipment, material or property shall be exempt from the

payment of ad valorem tax by reason of the payment of ad valorem tax

by reason of the payment of the gross production tax as herein

provided except such equipment, machinery, tools, materials or

property as is actually necessary and being used and in use in the

production of ores bearing uranium; and it is expressly declared

that no ice plants, hospitals, office buildings, garages,

residences, gasoline extractions or absorption plants, water

systems, fuel systems, rooming houses and other buildings, nor any

equipment or material used in connection therewith shall be exempt

from ad valorem tax.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 403

(d) The State Board of Equalization, upon its own initiative,

may, and upon complaint of any person who claims that he is taxed

too great a rate hereunder shall, take testimony to determine

whether the taxes herein imposed are greater, or less, than the

general ad valorem tax for all purposes would be on the property of

such producer subject to taxation in the district or districts where

the same is situated and also the value of ore, or of the mining ore

rights, the machinery, equipment or appliances used in the actual

operation of in and around any such mine, the value of the ore

produced and any other element of value in lieu of which the tax

herein is levied. The said Board shall have power and it shall be

its duty to raise or lower the rate herein imposed to conform

thereto. An appeal may be had from the decision fo the State Board

of Equalization thereon, by any person aggrieved to the Supreme

Court, in like manner and with like effect as provided by law in

other appeals from said Board to said Court; provided, that after

such tax has been collected and distributed or paid without protest,

no complaint with reference to rate thereof shall be heard or

considered.
Okla. Stat. tit. 68, § 68-4505 — OK Code / Title 68 / Section 68-4505
Oklahoma Remote Quality Jobs Incentive Payment Fund
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1504

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "Oklahoma

Remote Quality Jobs Incentive Payment Fund". The Oklahoma Tax

Commission is hereby authorized and directed to withhold a portion

of the taxes levied and collected pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for deposit into the fund. The amount

deposited shall equal the sum of an amount determined by multiplying

the net benefit rate provided by the Oklahoma Department of Commerce

by the gross payroll as determined pursuant to the provisions of

this act. All of the amounts deposited in such fund shall be used

and expended by the Tax Commission solely for the purposes and in

the amounts authorized by the Oklahoma Remote Quality Jobs Incentive

Act. The liability of the State of Oklahoma to make the incentive

payments under this act shall be limited to the balance contained in

the fund created by this section.
Okla. Stat. tit. 68, § 68-1354.9 — OK Code / Title 68 / Section 68-1354.9
Streamlined Sales Tax System Act - Multi-state
Status: in_force

discussions - Tax exempt status.

The Oklahoma Tax Commission shall enter into discussions with

states regarding development of a multi-state, voluntary,

streamlined system for sales and use tax collection and

administration. These discussions shall focus on a system that

would have the capability to determine whether the transaction is

taxable or tax exempt, the appropriate tax rate applied to the

transaction, and the total tax due on the transaction, and shall

provide a method for collecting and remitting sales and use taxes to

the state. Such system may provide compensation for the costs of

collecting and remitting sales and use taxes. Discussions between

Oklahoma Statutes - Title 68. Revenue and Taxation Page 451

the Tax Commission and other states may include, but are not limited

to:

1. The development of a "Joint Request for Information" from

potential public and private parties governing the specifications

for such system;

2. The mechanism for compensating parties for the development

and operation of such system;

3. Establishment of minimum statutory simplification measures

necessary for state participation in such system; and

4. Measures to preserve confidentiality of taxpayer information

and privacy rights of consumers.

Following these discussions, the Tax Commission may proceed to

issue a Joint Request for Information.
Okla. Stat. tit. 68, § 68-2859 — OK Code / Title 68 / Section 68-2859
Railroads, air carriers and public service corporations -
Status: in_force

Returns not conclusive as to value or amount of property - Duties,

power and authority of State Board of Equalization.

A. The returns of railroads, air carriers and public service

corporations shall not be conclusive as to the value or amount of

any property. The State Board of Equalization shall have the

authority and it shall be its duty to raise or lower the returned

value:

1. Of any personal property, to conform to the fair cash value

thereof, estimated at the price it would bring at a fair voluntary

sale; or

2. Of any real property at not to exceed its fair cash value

for the highest and best use for which such property is actually

used or classified for use.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1188

B. It shall be the duty of the State Board of Equalization,

with the assistance of the Oklahoma Tax Commission, to do all things

necessary to enable it to assess and value all taxable property of

railroads, air carriers and public service corporations, discover

omitted property, and determine the taxable status of any property

which is claimed to be exempt from ad valorem taxation for any

reason.

C. In the performance of its duties, as prescribed by this

section, the State Board of Equalization, or any duly authorized

representative thereof, shall have the power to administer oaths, to

conduct hearings, and to compel the attendance of witnesses and the

production of the books, records and papers of any person, firm,

association, or corporation; and to enter any business or commercial

premises and inspect the property of the taxpayer.

D. Prior to entering the business or commercial premises of any

taxpayer for purposes of discovering personal property, the State

Board of Equalization shall request permission to enter the business

or commercial premises and shall state the reason for the

inspection. If access to the business or commercial premises is

denied, the State Board of Equalization shall be required to obtain

a search warrant in order to conduct an inspection of the interior

of the business or commercial premises. A search warrant may be

obtained upon a showing of probable cause that personal property

located within particularly described business or commercial

premises is subject to ad valorem taxation, but not listed or

assessed for ad valorem taxation as required by law.
Okla. Stat. tit. 68, § 68-1012 — OK Code / Title 68 / Section 68-1012
Lien for tax - Liability not released by provision for
Status: in_force

payment.

The tax herein referred to shall, at all times, be and

constitute a first and paramount lien against the purchaser's or

producer's property as the case may be, both real and personal; and

the provisions hereof, making the purchaser liable to pay such tax,

and the provisions requiring the producer to pay the royalty owner's

tax, in no wise releases the producer or purchaser from liability to

pay same, in all cases where such tax is not paid.
Okla. Stat. tit. 68, § 68-295 — OK Code / Title 68 / Section 68-295
Tax credit data available online
Status: in_force

A. The Oklahoma Tax Commission is authorized and directed to

make tax credit data available on its website. Data shall be made

available in an open-structured data format that may be downloaded

by the public and that allows the user to systematically sort,

search and access all data without any fee or charge for access. As

used in this section, "tax credit" means a credit pursuant to the

Oklahoma Income Tax Act against tax liability which is taken by a

taxpayer.

B. Such website shall also include, but not be limited to:

1. A brief explanation of the credit, including the year the

credit was first allowed to taxpayers; and

2. The following information for tax year 2013 and each tax

year thereafter for each credit:

a. the amount of credits claimed,

b. the amount of credits used to reduce tax liability or

refunded to taxpayers,

c. the amount of credits carried over to a future tax

year, if available,

d. the number of taxpayers claiming the credit, and

e. the annual growth rate in the number and amount of

credits claimed.

C. The provisions of subsection A of this section shall be

applicable to tax credits enacted prior to and after the effective

date of this act.

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

the Oklahoma Statutes, the Tax Commission is authorized to provide

the information in subsection B of this section regardless of the

number of taxpayers claiming the credit.

E. The Tax Commission shall make the data available on its

website on or before January 1, 2020.
Okla. Stat. tit. 68, § 68-1404.5 — OK Code / Title 68 / Section 68-1404.5
Motion pictures or television - Refund of use taxes
Status: in_force

paid for property to be used in productions.

A. In order to administer the exemption for sales of tangible

personal property to a motion picture or television production

company as provided by paragraph 20 of Section 1357 of Title 68 of

the Oklahoma Statutes there shall be made a use tax refund for state

and local use taxes paid with regard to such items for use in an

eligible production.

B. The Oklahoma Tax Commission shall transfer each month from

use tax collected the amount which the Tax Commission estimates to

be necessary to make the use tax refund provided by this section to

an account designated as the Tax Commission determines.

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

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

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

state and local use taxes paid together with accrued interest upon

such total. The amount of interest paid upon the principal amount

of any refund made to such production company for purposes of

administering the exemption provided by paragraph 20 of Section 1357

of Title 68 of the Oklahoma Statutes shall be determined according

to the provisions of this subsection. For any month during which

the Oklahoma Tax Commission transfers a sum to the account

prescribed by subsection B of this section, the Tax Commission shall

determine an interest rate by determining the rate of interest paid

for a three-month Treasury Bill of the United States government as

of the first working day of the month and such interest shall accrue

upon any amount transferred to the account together with interest

previously accrued upon such amounts.

D. The qualified purchaser shall file, during the preproduction

phase, with the Oklahoma Tax Commission, a registration form

containing the estimated production dates, estimated local

production expenditures, name and address of the representative

responsible for the expenditure records, and other such

documentation required to be submitted pursuant to rules promulgated

by the Oklahoma Tax Commission.

E. The qualified purchaser shall file, within sixty (60) days

after the completion of the filming, with the Oklahoma Tax

Commission, the following documentation for any refund claimed:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 664

1. Affidavit of the purchaser that the amount of use tax

claimed has been remitted to the State of Oklahoma and that no

refund of the use tax paid has previously been requested;

2. In cases where the purchaser remitted the use tax to its

vendor, invoices indicating the amount of state and local use tax

paid and affidavit of each vendor that state and local use tax

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

to the purchaser but rather the use tax charged has been collected

by the vendor and remitted to the Oklahoma Tax Commission; and

3. All additional documentation required to be submitted

pursuant to rules promulgated by the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-1356.2 — OK Code / Title 68 / Section 68-1356.2
Sales tax exemption - Unlawful use - Penalties
Status: in_force

A. No person shall claim a sales tax exemption granted an

organization pursuant to Section 1356 or 1357 of Title 68 of the

Oklahoma Statutes in order to make a purchase exempt from sales tax

for his or her personal use.

B. Any person who knowingly makes a purchase in violation of

subsection A of this section shall be guilty of a misdemeanor and

upon conviction thereof shall be fined an amount equal to double the

amount of sales tax involved, or incarcerated for not more than

sixty (60) days, or both.

C. In addition to the penalty provided in subsection B of this

section, any person violating subsection A of this section shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 474

subject to an administrative fine of not more than Five Hundred

Dollars ($500.00). Administrative fines collected pursuant to the

provisions of this subsection shall be deposited to the General

Revenue Fund.
Okla. Stat. tit. 68, § 68-2851.2 — OK Code / Title 68 / Section 68-2851.2
Task Force on Valuation of Gas Gathering System Assets
Status: in_force

A. There is hereby created the “Task Force on Valuation of Gas

Gathering System Assets”.

B. The Task Force shall consist of six (6) members to be

appointed as follows:

1. Three members shall be appointed by the Speaker of the

Oklahoma House of Representatives from the membership of the House;

and

2. Three members shall be appointed by the President Pro

Tempore of the Oklahoma State Senate from the membership of the

Senate.

C. The Speaker of the Oklahoma House of Representatives shall

designate one of the Speaker's appointees as a cochair. The

President Pro Tempore of the Oklahoma State Senate shall designate

one of the Pro Tempore's appointees as a cochair. The Task Force

shall conduct an organizational meeting not later than August 31,

2002.

D. The Task Force shall conduct a study of the valuation of gas

gathering system assets for purposes of ad valorem taxation. The

study shall include:

1. The valuation methods currently used for gas gathering

systems;

2. The methods used to determine whether gas gathering system

assets are subject to the jurisdiction of a county assessor or the

State Board of Equalization for purposes of valuation and

assessment;

3. Existing opinions of the courts of the State of Oklahoma

governing the valuation and assessment of gas gathering system

assets or such other materials, cases, opinions or determinations

that may be relevant to the study; and

4. Other matters as may be pertinent to the study and

recommendations of the Task Force as the Task Force deems relevant.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1183

E. The Task Force shall not be subject to the Oklahoma Open

Meeting Act or to the Oklahoma Open Records Act.

F. The Task Force shall be authorized to meet at such times as

may be required in order to fulfill the duties imposed upon the Task

Force by law. Members of the Task Force shall be reimbursed for

their necessary travel expenses incurred in the performance of their

duties in accordance with Section 456 of Title 74 of the Oklahoma

Statutes.

G. Staff assistance for the Task Force shall be provided by the

Oklahoma House of Representatives and the Oklahoma State Senate.

H. The Task Force shall complete its study not later than

December 31, 2007.
Okla. Stat. tit. 68, § 68-2876.1 — OK Code / Title 68 / Section 68-2876.1
Schedule of protest timeline to be provided
Status: in_force

At the time a taxpayer files a protest pursuant to Section 2876

of Title 68 of the Oklahoma Statutes, the taxpayer shall be provided

a schedule of the protest timeline which shall include all deadlines

and the consequences of failing to meet each deadline. The Oklahoma

Tax Commission may prescribe a standard schedule for the county

assessors to distribute.
Okla. Stat. tit. 68, § 68-1391 — OK Code / Title 68 / Section 68-1391
Definitions
Status: in_force

As used in this act:

1. "Affiliated person" means a person that, with respect to

another person:

a. has a direct or indirect ownership interest of more

than five percent (5%) in the other person, or

b. is related to the other person because a third person,

or group of third persons who are affiliated with each

other as defined in this subsection, holds a direct or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 645

indirect ownership interest of more than five percent

(5%) in the related person;

2. "Forum" means a place where sales at retail occur, whether

physical or electronic. The term includes a store, a booth, a

publicly accessible Internet website, a catalog, or similar place;

3. "Marketplace facilitator" means a person that facilitates

the sale at retail of a marketplace seller's product. For purposes

of this section, a person facilitates a sale at retail if the person

or an affiliated person:

a. lists or advertises products for sale at retail in any

forum, and

b. either directly or indirectly through agreements or

arrangements with third parties, collects the payment

from the purchaser and transmits the payment to the

person selling the property.

The term includes a person that may also be a vendor;

4. "Marketplace seller" means a person that has an agreement

with a marketplace facilitator pursuant to which the marketplace

facilitator facilitates sales for the person;

5. "Notice and reporting requirements" means the notice

requirements under Section 1393 of this title and the reporting

requirements under Sections 1394 and 1395 of this title;

6. "Product" means tangible personal property, services, or

other transactions taxable under the Oklahoma Sales Tax Code,

Section 1350 et seq. of this title. For purposes of this act, the

term product shall not include any hotel or motel the as-built

construction of which contains more than twelve (12) rooms for

occupancy in the regular course of business conducted by the hotel

or motel;

7. "Referral" means the transfer by a referrer of a potential

purchaser to a person that advertises or lists products for sale on

the referrer's platform;

8. a. "Referrer" means the person, other than a person

engaging in the business of printing or publishing a

newspaper, that, pursuant to an agreement or

arrangement with a marketplace seller or remote

seller, does the following:

(1) agrees to list or advertise for sale at retail

one or more products of the marketplace seller or

remote seller in a physical or electronic medium,

(2) receives consideration from the marketplace

seller or remote seller from the sale offered in

the listing or advertisement,

(3) transfers by telecommunications, Internet link,

or other means, a purchaser to a marketplace

seller, remote seller, or affiliated person to

complete a sale, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 646

(4) does not collect a receipt from the purchaser for

the sale.

b. The term does not include a person that:

(1) provides Internet advertising services, and

(2) does not provide the marketplace seller's or

remote seller's shipping terms or advertise

whether a marketplace seller or remote seller

collects a sales or use tax.

c. The term includes a person that may also be a vendor;

and

9. "Remote seller" means a person, other than a marketplace

facilitator, a marketplace seller, or a referrer, that does not

maintain a place of business in this state that, through a forum,

sells products at retail, the sale or use of which is subject to the

tax imposed by Section 1354 or 1402 of this title. The term does

not include an employee who in the ordinary scope of employment

renders services to his employer in exchange for wages and salaries.
Okla. Stat. tit. 68, § 68-24318 — OK Code / Title 68 / Section 68-24318
Renumbered as § 3113 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, § 68-2385.17 — OK Code / Title 68 / Section 68-2385.17
Refund - Credit against estimated income tax -
Status: in_force

Necessity for withholding certificate - Effect of refund.

Any amount withheld or paid by estimate in excess of the amount

due shown by a return filed by any employee shall be refunded to

said employee. The Tax Commission shall prescribe regulations

providing for the crediting against the estimated income tax for any

taxable year of the amount determined by the taxpayer or Tax

Commission to be an overpayment of the income tax for a preceding

taxable year. In order to obtain a credit against the tax due or a

refund, said employee shall attach to his return a legible copy of

the withholding certificate required to be furnished to said

employee by his employer, as provided for by Section 2385.3 of this

title. The Tax Commission may delay making any refund until such

time as the claim may be verified by audit, or if the employee is

delinquent in the filing of prior returns. The making of any refund

shall not be a conclusive finding of the tax due by any individual

but shall be made subject to the future audit of his return and the

determination of his liability.
Okla. Stat. tit. 68, § 68-2357.601 — OK Code / Title 68 / Section 68-2357.601
Nonrecurring adoption expenses credit
Status: in_force

A. As used in this section, "nonrecurring adoption expenses"

means adoption fees, court costs, medical expenses, attorney fees,

and expenses which are directly related to the legal process of

adoption of a child including, but not limited to, costs relating to

the adoption study, health and psychological examinations,

transportation, and reasonable costs of lodging and food for the

child or adoptive parents which are incurred to complete the

adoption process and are not reimbursed by other sources. The term

nonrecurring adoption expenses shall not include attorney fees

incurred for the purpose of litigating a contested adoption, from

and after the point of the initiation of the contest, costs

associated with physical remodeling, renovation, and alteration of

the adoptive parents' home or property, except for a special needs

child as authorized by the court.

B. For taxable years beginning on or after January 1, 2026,

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

Section 2355 of Title 68 of the Oklahoma Statutes for nonrecurring

adoption expenses paid by a resident individual taxpayer in

connection with:

1. The adoption of a minor; or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 912

2. A proposed adoption of a minor which did not result in a

decreed adoption.

C. The amount of the tax credit authorized by this section

shall be equal to fifteen percent (15%) of the qualified expenses

but the credit amount shall not exceed Three Thousand Dollars

($3,000.00) per calendar year with respect to single filing status

or married filing separate income tax returns and shall not exceed

Six Thousand Dollars ($6,000.00) per calendar year with respect to

married filing joint return filing status.

D. The Oklahoma Tax Commission shall promulgate rules to

implement the provisions of this section which shall contain a

specific list of nonrecurring adoption expenses which may be

presumed to qualify for the tax credit. The Tax Commission shall

prescribe necessary requirements for verification.
Okla. Stat. tit. 68, § 68-500.52 — OK Code / Title 68 / Section 68-500.52
Use of dyed fuel on public highways prohibited -
Status: in_force

Exceptions - Penalties.

A. No person shall operate or maintain a motor vehicle on any

public highway in this state with motor fuel contained in the fuel

supply tank for the motor vehicle that contains dye as provided

under paragraph 16 of Section 10 of this act.

B. This section does not apply to:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 309

1. Persons operating motor vehicles that have received fuel

into their fuel tanks outside of this state in a jurisdiction that

permits introduction of dyed motor fuel of that color and type into

the motor fuel tank of highway vehicles; or

2. Uses of dyed fuel on the highway which are lawful under the

Internal Revenue Code and regulations thereunder and as set forth in

Section 10 of this act unless otherwise prohibited by this act.

C. Any person who knowingly violates or knowingly aids and

abets another to violate the provisions of this section with the

intent to evade the tax levied by this act shall be guilty of a

misdemeanor and shall, upon conviction, be fined not more than One

Thousand Dollars ($1,000.00), or be sentenced to a term of not more

than one (1) year in the county jail, or shall be punishable by both

such fine and imprisonment.
Okla. Stat. tit. 68, § 68-2364 — OK Code / Title 68 / Section 68-2364
Estates, trusts and beneficiaries
Status: in_force

A. The Oklahoma taxable income or loss of an estate, trust or

any beneficiary of either shall be the same portion of that reported

for federal income tax purposes as the Oklahoma income, gains,

losses or deductions determined under applicable provisions of this

act for said estate, trust and/or beneficiary bears to the federal

income, gains, losses or deductions. Amounts allowable under the

Oklahoma Estate Tax Law as deductions in computing the taxable

estate of a decedent shall not be allowed as deductions in computing

the taxable income of the estate or of any other person unless there

is filed, as provided in Internal Revenue Code, Section 642, or any

provisions comparable thereto, the statement required therein and if

such waiver is filed then to the extent allowed as a deduction for

income tax purposes, such amount shall not be allowed for estate tax

purposes.

B. A beneficiary of a trust shall exclude from Oklahoma taxable

income any excess distributions by trusts required to be included in

the beneficiary's federal taxable income by reason of Sections 665

through 669 of the Internal Revenue Code, or any provisions

comparable thereto.
Okla. Stat. tit. 68, § 68-3647.1 — OK Code / Title 68 / Section 68-3647.1
Short title — Reindustrialize Oklahoma Act of 2025
Status: in_force

(ROA–25 Act).

A. This act shall be known and may be cited as the

"Reindustrialize Oklahoma Act of 2025" and shall be known and may be

cited as the "ROA-25 Act".

B. The Legislature hereby finds that it is beneficial to the

state and its citizens to provide large-scale enhanced economic

development incentives to certain establishments, including, but not

limited to, those associated with an onshoring of industrialization

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1424

that creates a substantial number of jobs, as such economic activity

results in a greater benefit to the state.
Okla. Stat. tit. 68, § 68-302-2 — OK Code / Title 68 / Section 68-302-2
Additional tax on cigarettes - Rates - Disposition of
Status: in_force

revenue.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 149

(a) In addition to the tax levied in Sections 302 and 302-1 of

this title, there is hereby levied upon the sale, use, gift,

possession, or consumption of cigarettes, as defined in Sections 301

through 325 of this title, within the State of Oklahoma a tax at the

rate of two and one-half (2 1/2) mills per cigarette. Such tax

shall be evidenced by tax stamps as now provided for; however, as to

cigarette packages of less than ten cigarettes for free distribution

as samples, the tax herein levied shall be computed and paid as

provided for other cigarette taxes without affixing stamps on each

such package.

(b) No part of the revenues resulting from the additional tax

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

cigarette tax collections to be paid into the State of Oklahoma

Building Bonds of 1961 Sinking Fund pursuant to the provisions of

Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or

into the State of Oklahoma Building Bonds of 1965 Sinking Fund

pursuant to the provisions of Sections 57.61 through 57.73 of Title

62 of the Oklahoma Statutes.

(c) Except as otherwise provided in this subsection, the

revenue resulting from the additional tax levied in this section

shall be apportioned by the Oklahoma Tax Commission and transmitted

to the State Treasurer, who shall deposit the same in the General

Revenue Fund of the State of Oklahoma. Beginning on the effective

date of this section, the revenue resulting from the additional tax

levied in this section shall be apportioned by the Oklahoma Tax

Commission and transmitted to the State Treasurer, who shall deposit

the same in the Oklahoma Building Bonds of 1992 Sinking Fund.

(d) The cigarette tax levied in this section shall be collected

and administered in all respects not inconsistent with as now or

hereafter provided for by law for other cigarette taxes now levied,

collected, and administered pursuant to the provisions of Sections

301 through 325 of this title.
Okla. Stat. tit. 68, § 68-1407.1 — OK Code / Title 68 / Section 68-1407.1
Tax paid on worthless or uncollectible gross receipts -
Status: in_force

Credit.

Any taxes paid by vendors pursuant to Sections 1406 and 1407 of

Title 68 of the Oklahoma Statutes on gross receipts represented by

accounts receivable which, on or after December 31, 1990, are found

to be worthless or uncollectible and that are eligible to be claimed

if the taxpayer kept accounts on a cash basis or could be eligible

to be claimed if the taxpayer kept accounts on an accrual basis, as

a deduction pursuant to Section 166 of the Internal Revenue Code, or

the unpaid portion of any account at the time repossession is

accomplished under the terms of a conditional sales contract, may be

credited upon subsequent reports and remittances of the tax levied

in this article, in accordance with the rules and regulations of the

Tax Commission. If such accounts are thereafter collected, the same

shall be reported and the tax shall be paid upon the amount so

collected.
Okla. Stat. tit. 68, § 68-1365.1 — OK Code / Title 68 / Section 68-1365.1
Model 1, Model 2, or Model 3 seller - Streamlined Sales
Status: in_force

and Use Tax Agreement - Returns in simplified format - Additional

informational returns.

A. The Oklahoma Tax Commission shall allow any Model 1, Model 2

or Model 3 seller, as defined in Section 1354.15 of Title 68 of the

Oklahoma Statutes, to submit its sales and use tax returns in a

simplified format. The Tax Commission shall promulgate rules

providing for the format in accordance with the Streamlined Sales

and Use Tax Agreement. The Tax Commission is further authorized to

promulgate rules requiring these sellers to file additional

informational returns. Provided, the informational returns may not

be required more frequently than every six (6) months.

B. All remittances from sellers under Models 1, 2 and 3 shall

be remitted electronically.

C. Any seller that is registered under the Agreement, which

does not have a legal requirement to register in this state, and is

not a Model 1, Model 2 or Model 3 seller, shall submit its sales and

use tax returns as follows:

1. Upon registration, the Tax Commission shall provide to the

seller the returns required by this state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 618

2. The seller shall file a return within one year of the month

of initial registration, and on an annual basis in succeeding years;

and

3. In addition to the returns required in paragraph 2 of this

subsection, a seller shall submit returns in the month following any

month in which the seller has accumulated state and local tax funds

for the state in the amount of One Thousand Dollars ($1,000.00) or

more.

D. The Tax Commission shall participate with other states which

are members of the Agreement in developing a more uniform sales and

use tax return that, when completed, would be available to all

sellers.
Okla. Stat. tit. 68, § 68-228.1 — OK Code / Title 68 / Section 68-228.1
Payment of refunds
Status: in_force

Except as otherwise provided by law, claims for refunds which

are required to be paid by the Oklahoma Tax Commission shall be paid

from funds in the official depository clearing account of the Tax

Commission, derived from collections from the same source from which

the overpayment occurred. Provided, in the case of refunds due to

taxpayers who are required to remit taxes to the Tax Commission on a

monthly or quarterly basis, the Tax Commission may, in lieu of such

refund, credit the account of the taxpayer for such amount. If

current collections from the same source are insufficient to pay

refunds, available cash funds from the unclassified taxes account

may be used for such purpose.
Okla. Stat. tit. 68, § 68-3145 — OK Code / Title 68 / Section 68-3145
Survival and enforcement of covenants and restrictions
Status: in_force

running with land after resale or certificate tax deed.

Whenever in any city or incorporated town, or addition or

subdivision thereto or thereof, a deed in the chain of title shall

contain restrictions and covenants running with the land, as

hereinafter defined and limited, said restrictions and covenants

shall survive and be enforceable after the issuance of a resale or

certificate tax deed, to the same extent that they would be

enforceable against a voluntary grantee, immediate, mediate, or

remote, of the owner of the title immediately prior to the delivery

of the tax deed.
Okla. Stat. tit. 68, § 68-2377 — OK Code / Title 68 / Section 68-2377
Prosecutions for failure to file income tax return or for
Status: in_force

filing false return.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1071

Offenses defined by Title 68, O.S. 1961, Section 919, shall be

reported to the appropriate county or district attorney of this

State by the Oklahoma Tax Commission as soon as said offenses are

discovered by the Commission or its agents or employees. Any other

provision of law to the contrary notwithstanding, the Commission

shall make available to the appropriate county or district attorney,

or to the authorized agent of said county or district attorney, its

records and files pertinent to such prosecutions, and such records

and files shall be fully admissible for the purpose of such

prosecutions.
Okla. Stat. tit. 68, § 68-717 — OK Code / Title 68 / Section 68-717
Records of purchases, sales, delivery, use or disposition
Status: in_force

of special fuel - Monthly reports.

All persons manufacturing, refining, producing, importing or

causing to be imported into Oklahoma, any special fuel and all

persons purchasing, receiving or in any manner coming into

Oklahoma Statutes - Title 68. Revenue and Taxation Page 351

possession of such fuel, as defined herein, for sale or use must

keep a record of all such fuel purchased, received, sold, delivered,

used, or otherwise disposed of, including the date and number of

gallons of each such transaction, together with the purchase or

sales invoices, or copies thereof. All such records and invoices

must be kept for a period of at least three (3) years.

All persons making sales or deliveries to any service station or

to any person acting as a special fuel dealer or operating as a

special fuel user must on or before the twentieth day of each

calendar month, file with the Tax Commission a report covering the

preceding calendar month, on a form prescribed and furnished by the

Tax Commission, scheduling and giving full details of each such sale

and such other information as the Tax Commission may require.

Provided, however, that if it should be determined by the Tax

Commission that a report filed on the basis of the total gallons of

special fuel sold or delivered to each station, dealer or user per

month is sufficient the Commission is authorized to approve and

accept such a report.
Okla. Stat. tit. 68, § 68-2208 — OK Code / Title 68 / Section 68-2208
Refusal of railroad to comply with act, liability -
Status: in_force

Taxpayer estopped to question Commission's determination, when.

If any railroad company shall fail or refuse to make any report

required by this act, or shall fail or refuse to withhold and pay

the tax due from any such company within the time hereinbefore

provided, it shall be liable for the full amount of such tax,

penalty and costs of collection.

If any freight line company, equipment company or mercantile

company as hereinbefore defined, shall refuse or neglect to make any

reports required by this act, or shall refuse or neglect to permit

an examination of its books, records, accounts and papers upon

demand of the Tax Commission, or shall refuse or neglect to appear

before the said Commission in obedience to its citation or summons;

it shall be estopped to question or impeach the action or

determination of the said Commission or the validity of the tax

imposed hereunder.
Okla. Stat. tit. 68, § 68-1201 — OK Code / Title 68 / Section 68-1201
Corporations and organizations to which article
Status: in_force

applicable.

The terms of this article shall apply to every corporation

organized under the laws of this state, or qualified to do, or doing

business in Oklahoma in a corporate or organized capacity by virtue

of creation or organization under the laws of this or any other

state, territory or district, or a foreign country, including

associations, joint-stock companies and business trusts as defined

by Section 202 of this title, but not including limited liability

companies as defined by Section 2001 of Title 18 of the Oklahoma

Statutes.
Okla. Stat. tit. 68, § 68-3642.6 — OK Code / Title 68 / Section 68-3642.6
Bringing Sitcoms Home from Hollywood Pilot Program
Status: in_force

Revolving Fund.

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

fund for the Oklahoma Tax Commission to be designated the "Bringing

Sitcoms Home from Hollywood Pilot 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. Funds from the Bringing Sitcoms Home from Hollywood Pilot

Program Revolving Fund shall only be used for the purpose of live

audience episodic series filmed in Oklahoma with a live studio

audience.

C. Any unencumbered funds remaining in the Bringing Sitcoms

Home from Hollywood Pilot Program Revolving Fund, upon the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1418

expiration of this act, shall be transferred to the State Treasurer

for deposit in the General Revenue Fund.
Okla. Stat. tit. 68, § 68-1407.2 — OK Code / Title 68 / Section 68-1407.2
Retailer Compliance Initiative
Status: in_force

A. For the purpose of registration, collection, and remittance

of sales and use taxes owed to this state pursuant to the Oklahoma

Retail Protection Act of 2016, the Oklahoma Tax Commission is hereby

authorized and directed to establish an initiative for out-of-state

retailers, as provided in this section.

B. 1. The Tax Commission shall not seek payment of uncollected

use taxes from an out-of-state retailer who registers to collect and

remit applicable sales and use taxes on sales made to purchasers in

this state prior to registration under the initiative, provided that

the retailer was not registered in this state in the twelve-month

period preceding the effective date of this section.

2. The provisions of this subsection will preclude assessment

for uncollected sales and use taxes together with penalty or

interest for sales made during the period the retailer was not

registered in this state, provided registration occurs prior to May

1, 2017.

3. The relief provided herein shall not be available to a

retailer with respect to any matter or matters for which the

retailer received notice of the commencement of an audit and which

audit is not yet finally resolved including any related

administrative and judicial processes and is not available for use

taxes already paid or remitted to the state or taxes collected, but

not remitted, by the retailer.

4. The relief provided herein is fully effective, absent the

retailer's fraud or intentional misrepresentation of a material

fact, as long as the retailer continues registration and continues

collection and remittance of applicable use taxes for a period of at

least thirty-six (36) months. The statute of limitations applicable

to asserting a tax liability during this thirty-six-month period

shall be tolled.

5. The relief provided herein is applicable only to sales and

use taxes due from a retailer in its capacity as a retailer and not

to sales and use taxes due from a retailer in its capacity as a

buyer.

C. The Tax Commission shall promulgate rules detailing the

terms and other conditions of this program.
Okla. Stat. tit. 68, § 68-1357.9 — OK Code / Title 68 / Section 68-1357.9
Service transactions among related entities -
Status: in_force

Exemptions.

A. There are exempt from the taxes imposed by Section 1351 et

seq. of Title 68 of the Oklahoma Statutes service transactions among

related entities.

B. For purposes of this section, "related entity" includes

persons as defined by subsection (b) of Section 267 of the Internal

Revenue Code.

C. An exemption authorized by this section does not apply to a

service that would have been taxable under Section 1351 et seq. of

Title 68 of the Oklahoma Statutes as it existed on July 1, 2003.

D. Services that are exempt under this section may not be

purchased for resale by the providing company.

E. Tangible personal property that is transferred as an

integral part of a service exempted under this section may not be

purchased for resale by the providing company.
Okla. Stat. tit. 68, § 68-1202 — OK Code / Title 68 / Section 68-1202
"Doing Business" defined
Status: in_force

When the term "doing business" is used in this article, it shall

mean and include each and every act, power or privilege exercised or

enjoyed in this state, as an incident to, or by virtue of the powers

and privileges acquired by the nature of such organizations, as are

enumerated in the preceding section.
Okla. Stat. tit. 68, § 68-2936 — OK Code / Title 68 / Section 68-2936
Receipt of federal in lieu payments - Apportionment and
Status: in_force

payment to political subdivisions.

Whenever such payment from the United States is received, the

county treasurer shall issue a receipt therefor in the name of the

county. Immediately after receiving a payment from the United States

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1284

in lieu of taxes on account of any such nontaxable property, the

county treasurer shall, without any deduction, apportion and pay

such payment to the county and several political subdivisions in

which any such property is located in the same proportion that ad

valorem taxes for the year for which the payment is received are

apportioned among such subdivisions of government.
Okla. Stat. tit. 68, § 68-804 — OK Code / Title 68 / Section 68-804
Additional tax to absorb federal credit
Status: in_force

In case the tax levied upon the value of the property of the

estate in Oklahoma and transfers by Section 801 et seq. of this

title is less than the credit allowed by the federal government on

estate tax imposed upon the value of the property of the estate in

Oklahoma, for state estate and inheritance taxes imposed upon the

value of the property of the estate in Oklahoma, pursuant to 26

U.S.C. Section 2011, then, in that event, there shall be levied an

additional tax which shall be imposed upon the value of the property

of the estate in Oklahoma, as of the date of the determination of

the Federal Estate Tax, equal to the difference between such credit

and the Oklahoma Estate Tax levied upon the value of the property of

the estate in Oklahoma and transfers by this Article. Such credit

allowed by the federal government shall be the percentage of such

credit which is the percentage which the value of the property of

the estate in Oklahoma bears to the total value of the estate of the

decedent. Such additional tax to absorb the credit shall be

determined, assessed, collected and paid pursuant to the provisions

of Section 801 et seq. of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 356
Okla. Stat. tit. 68, § 68-602 — OK Code / Title 68 / Section 68-602
Purpose of Article - Apportionment and use of revenues
Status: in_force

It is hereby declared to be the purpose of Section 601 et seq.

of this title to levy a tax on those importing gasoline and diesel

fuel into this state in the fuel supply tanks of vehicles being used

on the highways of this state for commercial purposes, as a just and

reasonable contribution to the cost of constructing, maintaining and

policing such highways incident to the use thereof by such persons,

and to the end that the highway users shall pay to this state an

equal amount in taxes as is paid by other commercial highway users

who use gasoline and diesel fuel on which the motor fuel excise tax

has been paid to this state. The revenues, including interest and

penalties, collected under the provisions of this article, shall be

apportioned monthly in the manner and in the same proportion for the

same purposes as the revenue collected pursuant to the Motor Fuel

Tax Code is apportioned.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 325

Provided, in the event that collections are insufficient for the

monthly payment of motor fuel taxes to other states or jurisdictions

in accordance with the International Fuel Tax Agreement, the

Oklahoma Tax Commission shall transfer to the Corporation Commission

the sum necessary for payment in full from current diesel fuel tax

collections. Such transfer shall occur within five (5) working days

of the request by the Corporation Commission.
Okla. Stat. tit. 68, § 68-24302.7 — OK Code / Title 68 / Section 68-24302.7
Renumbered as § 3403 of this title by Laws 1988, c
Status: in_force

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

1, 1992.
Okla. Stat. tit. 68, § 68-2905 — OK Code / Title 68 / Section 68-2905
Persons 65 years of age or older or totally disabled
Status: in_force

person - Application and administration of Sections 2904 to 2911.

The provisions of Sections 2904 through 2911 of this title shall

apply only to persons sixty-five (65) years of age or older or to

any totally disabled person, who is head of a household, was a

resident of and domiciled in this state during the entire preceding

calendar year, and whose gross household income does not exceed the

amount of Twelve Thousand Dollars ($12,000.00) for any calendar

year. The provisions of these sections shall be administered by the

Oklahoma Tax Commission, which shall devise and furnish appropriate

forms for claims, reports of household income, proof of property

taxes paid, and such other forms as may be deemed necessary to

support claims made pursuant to said sections.
Okla. Stat. tit. 68, § 68-3801 — OK Code / Title 68 / Section 68-3801
Short title
Status: in_force

Sections 1 through 8 of this act shall be known and may be cited

as the "Former Military Facility Development Act".
Okla. Stat. tit. 68, § 68-24311 — OK Code / Title 68 / Section 68-24311
Renumbered as § 3105 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1538
Okla. Stat. tit. 68, § 68-2005 — OK Code / Title 68 / Section 68-2005
Date of application of act
Status: in_force

This act shall be applicable to any and all properties of any

and all textile mills in this state on the first day of January,

1927, and for all years thereafter, and the said properties shall be

taxed from that date forward only under the provisions of this act.
Okla. Stat. tit. 68, § 68-2357.304 — OK Code / Title 68 / Section 68-2357.304
Credit for employees
Status: in_force

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

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

credit against the tax imposed pursuant to Section 2355 of this

title of up to Five Thousand Dollars ($5,000.00) per tax year for a

period of time not to exceed five (5) years during the lifetime of

the qualified employee. This credit may be claimed in

nonconsecutive tax years.

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

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

C. Any credit claimed, but not used, may be carried over, in

order, to each of the five (5) subsequent taxable years.

D. No credit otherwise authorized by the provisions of this

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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 895

which the credit would otherwise be allowable. The provisions of

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

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

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

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

of this section.
Okla. Stat. tit. 68, § 68-2357.74C — OK Code / Title 68 / Section 68-2357.74C
Required records to be prepared and maintained
Status: in_force

A. Each qualified rural small business capital company shall

prepare and maintain on a current basis the following records and

make them available to the Oklahoma Tax Commission upon request:

1. Files for each director and principal of the capital company

including the name, address, social security number or federal

identification number and such other identifying information as the

Tax Commission may require;

2. Records concerning all securities issued by the capital

company which include:

a. the type of the security issued,

b. the name, address and telephone number of the

investor,

c. the date of the transaction, and

d. the total amount of the qualified investment;

3. Records relating to each person making a qualified

investment which shall include the social security number or federal

tax identification number of each investor;

4. Records relating to each Oklahoma rural small business

venture in which the capital company made a qualified investment

which includes:

a. the name of the business,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 859

b. location of the headquarters and principal business

operations of the business,

c. a description of the type of business in which

engaged,

d. evidence that the venture meets the definition of an

Oklahoma rural small business venture,

e. a copy of any contractual agreement entered into

between the capital company and the venture,

f. the amount of qualified investment in the venture,

g. the type of investment along with supporting

documentation,

h. the date of the investment, and

i. the source of the funds invested;

5. Organizational documents of the qualified rural small

business capital company and any additional documents relating to

the organization or operation of the capital company as requested by

the Tax Commission;

6. Records relating to all capitalization of the capital

company which is not invested in Oklahoma rural small business

ventures;

7. Records relating to all distributions made by the capital

company which includes the date of the distribution, the amount of

the distribution, to whom the distribution was paid, and the purpose

of the distribution; and

8. All other records that may be requested by the Tax

Commission.

B. All records required by this section shall be preserved for

a period of ten (10) years.
Okla. Stat. tit. 68, § 68-4309 — OK Code / Title 68 / Section 68-4309
Promulgation of rules
Status: in_force

The Oklahoma Tax Commission may promulgate such rules as may be

necessary to implement the provisions of the Oklahoma Quality Events

Incentive Act.
Okla. Stat. tit. 68, § 68-240.1 — OK Code / Title 68 / Section 68-240.1
False return or return with intent to defraud - Penalty
Status: in_force

A. Any taxpayer who, with intent to defraud the state or evade

the payment of any state tax, fee, interest, or penalty which shall

be due pursuant to any state tax law, shall fail or refuse to file

any report or return required to be filed pursuant to the provisions

of any state tax law, or shall fail or refuse to furnish a

supplemental return or other data required by the Tax Commission,

shall be guilty, upon conviction, of a Class D1 felony offense and

shall be punished by imposition of a fine of not less than One

Thousand Dollars ($1,000.00) and not more than Fifty Thousand

Dollars ($50,000.00), or by imprisonment as provided for in

subsections B through F of Section 20N of Title 21 of the Oklahoma

Statutes, or by both such fine and imprisonment.

B. The venue for prosecutions arising pursuant to the

provisions of this section shall be in the district court of any

county in which such taxpayer resides or, if such taxpayer is not a

resident of this state, any county in which such taxpayer conducts

business or maintains an established place of business.

C. Failure or refusal of a taxpayer to file any report or

return required to be filed pursuant to the provisions of any state

law, or failure or refusal of a taxpayer to furnish a supplemental

return or other data required by the Tax Commission within thirty

(30) days after notice by personal service or by registered or

certified mail with return receipt requested of the due date of such

report or return, shall be, for purposes of this section, prima

facie evidence of intent of the taxpayer to defraud the state and

evade the payment of such tax. The provisions of this subsection

shall be set forth in full in such notice to the taxpayer.

D. The Tax Commission may grant additional time to the taxpayer

to furnish such return or other data. In such event, a failure of

the taxpayer to furnish such return or other data within thirty (30)

days from the date to which the time is extended shall, for purposes

of this section, be prima facie evidence of the intent of the

taxpayer to defraud the state and evade the payment of such tax.
Okla. Stat. tit. 68, § 68-3640 — OK Code / Title 68 / Section 68-3640
Eligibility for Compete with Canada Film Act
Status: in_force

Any company or entity that receives rebate payments for a

project pursuant to the provisions of the Compete with Canada Film

Act shall not be eligible for rebate payments provided pursuant to

this act for the same project.