Okla. Stat. tit. 68, § 68-2357.7 — OK Code / Title 68 / Section 68-2357.7
Credit for investments in qualified venture capital
Status: in_force

companies.

A. For taxable years beginning after December 31, 1986, and

before January 1, 2009, there shall be allowed a credit against the

tax imposed by Section 2355 of this title or Section 624 of Title 36

of the Oklahoma Statutes for investments in qualified venture

capital companies whose purpose is to establish or expand the

development of business and industry within Oklahoma. Provided, tax

credits against liabilities imposed pursuant to Section 624 of Title

36 of the Oklahoma Statutes shall be limited to the amount that

would otherwise be collected and allocated to the General Revenue

Fund of the State Treasury.

B. For purposes of this section:

1. "Qualified venture capital company" means a C corporation,

as defined by the Internal Revenue Code of 1986, as amended,

incorporated pursuant to the laws of Oklahoma or a registered

business partnership with a certificate of partnership filed as

required by law if such corporation or partnership is organized to

provide the direct investment of debt and equity funds to companies

within this state, with its principal place of business located

within this state and which meets the following criteria:

a. capitalization of not less than Five Million Dollars

($5,000,000.00),

b. having a purpose and objective of investing at least

seventy-five percent (75%) of its capitalization in

Oklahoma business ventures. The temporary investment

of funds by a qualified venture capital company in

obligations of the United States, state and municipal

bonds, bank certificates of deposit, or money market

Oklahoma Statutes - Title 68. Revenue and Taxation Page 771

securities pending investment in Oklahoma business

ventures is hereby authorized, and

c. investment of not more than ten percent (10%) of its

funds in any one company;

2. "Oklahoma business venture" means a business, incorporated

or unincorporated, which:

a. has or will have, within one hundred eighty (180) days

after an investment is made by a qualified venture

capital company, at least fifty percent (50%) of its

employees or assets located in Oklahoma,

b. needs financial assistance in order to commence or

expand such business which provides or intends to

provide goods or services,

c. is not engaged in oil and gas exploration, real estate

development, real estate sales, retail sales of food

or clothing, farming, ranching, banking, or lending or

investing funds in other businesses. Provided,

however, businesses which provide or intend to provide

goods or services, including, but not limited to,

goods or services involving new technology, equipment,

or techniques to such businesses listed in this

subparagraph, and investments in the development of

tourism facilities in the form of amusement parks,

entertainment parks, theme parks, golf courses, or

museums shall not be subject to said prohibition, and

d. expends within eighteen (18) months after the date of

the investment at least fifty percent (50%) of the

proceeds of the investment for the acquisition of

tangible or intangible assets which are used in the

active conduct of the trade or business of the

Oklahoma business venture or to provide working

capital for the active conduct of such trade or

business. For purposes of this subparagraph, “working

capital” shall not include consulting, brokerage or

transaction fees. Provided, that the Oklahoma Tax

Commission, upon request and demonstration of need by

a qualified venture capital company or an Oklahoma

business venture, may extend the eighteen-month period

otherwise required by this subparagraph for a period

not to exceed six (6) months. Provided, the

expenditure of the invested funds by the Oklahoma

business venture shall otherwise comply with the

requirements applicable to the usage of tax credits

for investment in the Oklahoma business venture. As

used in this subparagraph, “tangible assets” shall

include the acquisition of real property and the

construction of improvements upon real property if

Oklahoma Statutes - Title 68. Revenue and Taxation Page 772

such acquisition and construction otherwise complies

with the requirements applicable to the usage of tax

credits for investment in the Oklahoma business

venture and “intangible assets” shall be limited to

computer software, licenses, patents, copyrights, and

similar items;

3. "Direct investment" means the purchase of securities of a

private company, or securities of a public company if the securities

constitute a new issue of a public company and such public company

had previous year sales of less than Ten Million Dollars

($10,000,000.00); and

4. "Debt and equity funds" means investments in debt

securities; including unsecured, undersecured, subordinated or

convertible loans or debt securities; and/or equity securities,

including common and preferred stock, royalty rights, limited

partnership interest, and any other securities or rights that

evidence ownership in businesses; provided such investment of debt

and equity funds shall not have a repayment schedule that is faster

than a level principal amortization over five (5) years.

C. The credit provided for in subsection A of this section

shall be twenty percent (20%) of the cash amount invested in

qualified venture capital companies which is subsequently invested

in an Oklahoma business venture by the qualified venture capital

company and may only be claimed for a taxable year during which the

qualified venture capital company makes an investment in an Oklahoma

business venture. The credit shall be allowed for the amount of the

investment in an Oklahoma business venture if the funds are used in

pursuit of a legitimate business purpose of the Oklahoma business

venture consistent with its organizational instrument, bylaws or

other agreement responsible for the governance of the business

venture. The qualified venture capital company shall issue such

reports as the Oklahoma Tax Commission may require attributing the

source of funds of each investment it makes in an Oklahoma business

venture. The Oklahoma Capital Investment Board shall have the

authority to certify an entity as a qualified venture capital

company and to certify an investment to be a qualifying Oklahoma

business venture for purposes of complying with subsection B of this

section. Such certification shall be binding on the Oklahoma Tax

Commission. Such certification shall not be mandatory but may be

requested by any entity that desires to be certified. A reasonable

certification fee may be charged by the Oklahoma Capital Investment

Board for this service. If the tax credit allowed pursuant to

subsection A of this section exceeds the amount of taxes due or if

there are no state taxes due of the taxpayer, the amount of the

claim not used as an offset against the taxes of a taxable year may

be carried forward as a credit against subsequent tax liability for

a period not to exceed three (3) years. No investor in a venture

Oklahoma Statutes - Title 68. Revenue and Taxation Page 773

capital company organized after July 1, 1992, may claim tax credits

under the provisions of this section.

D. No taxpayer may claim the credit provided for in subsection

A of this section for investments in qualified venture capital

companies made prior to January 1, 1987.

E. No investor whose capital is guaranteed by the Oklahoma

Capital Investment Board may claim or transfer the credit provided

for in subsection A of this section for investments in such

guaranteed portfolio.

F. The credit provided for in subsection A of this section, to

the extent not previously utilized, shall be freely transferable to

and by subsequent transferees for a period of three (3) years from

the date of investment in the Oklahoma business venture.

G. If a pass-through entity is entitled to a credit under this

section, the pass-through entity shall allocate such credit to one

or more of the shareholders, partners or members of the pass-through

entity; provided, the total of all credits allocated shall not

exceed the amount of the credit to which the pass-through entity is

entitled. The credit may also be claimed for funds borrowed by the

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

partner or member to whom the credit is allocated has an unlimited

and continuing legal obligation to repay the borrowed funds but the

allocation may not exceed such shareholder’s, partner’s or member’s

pro-rata equity share of the pass-through entity even if the

taxpayer’s legal obligation to repay the borrowed funds is in excess

of such pro-rata share of such borrowed funds. For purposes of this

act, “pass-through entity” means a corporation that for the

applicable tax years is treated as an S corporation under the

Internal Revenue Code, general partnership, limited partnership,

limited liability partnership, trust or limited liability company

that for the applicable tax year is not taxed as a corporation for

federal income tax purposes.
Okla. Stat. tit. 68, § 68-500.30 — OK Code / Title 68 / Section 68-500.30
Deferred payment by vendors without eligible purchaser
Status: in_force

A. The final report required by Section 40 of this act shall be

accompanied by payment of the liability of the final month except as

otherwise provided in this section.

B. Any motor fuel vendor who possessed a license to sell motor

fuel at wholesale or at retail prior to the effective date of this

act who is ineligible to elect eligible purchaser status, or who

otherwise does not apply for or does not receive eligible purchaser

status under Section 23 of this act, may in the alternative elect to

make payment of the tax calculated pursuant to the final report

provided in Section 40 of this act if the tax is paid in two equal

installments beginning twelve (12) months after the effective date

of this act and subject to regulations promulgated by the

Commission.

C. If a person elects under subsection B of this section to

defer payment, the person shall not be eligible to claim eligible

purchaser status under Section 23 of this act for a period of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 289

thirty-six (36) months following the election under subsection B of

this section.
Okla. Stat. tit. 68, § 68-3105 — OK Code / Title 68 / Section 68-3105
Real property to be sold for delinquent taxes and special
Status: in_force

assessments - Exemption.

A. The county treasurer shall in all cases, except those

provided for in subsection B of this section and except for periods

governed by the provisions of subsection C of Section 3148 of this

title, where taxes are a lien upon real property and have been

unpaid for a period of three (3) years or more as of the date such

taxes first became due and payable, advertise and sell such real

estate for such taxes and all other delinquent taxes, special

assessments and costs at the tax resale provided for in Section 3125

of this title, which shall be held on the second Monday of June each

year in each county. The county treasurer shall not be bound before

so doing to proceed to collect by sale all personal taxes on

personal property which are by law made a lien on realty, but shall

include such personal tax with that due on the realty, and shall

sell the realty for all of the taxes and special assessments.

B. In counties with a population in excess of one hundred

thousand (100,000) persons according to the most recent Federal

Decennial Census, the county treasurer shall not conduct a tax sale

of such real estate where taxes are a lien upon real property if the

following conditions are met:

1. The real property contains a single-family residential

dwelling;

2. The individual residing on the property is sixty-five (65)

years of age or older or has been classified as totally disabled, as

defined in subsection C of this section, and such individual owes

the taxes due on the real property;

3. The real property is not currently being used as rental

property;

4. The individual living on the property has an annual income

that does not exceed the HHS Poverty Guidelines as established each

year by the United States Department of Health and Human Services

that are published in the Federal Register and in effect at the time

that the proposed tax sale is to take place; and

5. The fair market value of the real property as reflected on

the tax rolls in the office of the county assessor does not exceed

One Hundred Eighty Thousand Dollars ($180,000.00).

C. As used in this section, a person who is "totally disabled"

means a person who is unable to engage in any substantial gainful

activity by reason of a medically determined physical or mental

impairment which can be expected to last for a continuous period of

twelve (12) months or more. Proof of disability may be established

by certification by an agency of state government, an insurance

company, or as may be required by the county treasurer. Eligibility

to receive disability benefits pursuant to a total disability under

the Federal Social Security Act shall constitute proof of disability

for purposes of this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1327

D. It shall be the duty of the individual owning property

subject to the provisions of subsection B of this section to make

application to the county treasurer for an exemption from a tax sale

prior to the property being sold. It shall also be the duty of the

individual to provide evidence to the county treasurer that the

individual meets the financial requirements outlined in paragraph 4

of subsection B of this section and all other requirements of this

section to qualify for the exemption. Any individual claiming the

exemption provided in this section shall establish eligibility for

the exemption each year the exemption is claimed.

E. Taxes, interest and penalties will continue to accrue while

the exemption is claimed. The exemption from sale of property

described in this section shall no longer be applicable and the

county treasurer shall proceed with the sale of such real estate if

any of the conditions prescribed in this section are no longer met.

F. Every notice of tax resale shall contain language approved

by the Office of the State Auditor and Inspector informing the

taxpayer of the provisions of this section.
Okla. Stat. tit. 68, § 68-24332 — OK Code / Title 68 / Section 68-24332
Renumbered as § 3128 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1540
Okla. Stat. tit. 68, § 68-719 — OK Code / Title 68 / Section 68-719
Violations - Punishment - Venue
Status: in_force

Any person who uses special fuel in this state without a proper

license or who violates any of the provisions of this act shall be

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

punished by a fine of not more than One Thousand Dollars ($1,000.00)

or by imprisonment in the county jail for not more than one (1)

year, or by both such fine and imprisonment. The venue for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 352

prosecutions arising under this section shall be in the county court

in which such violation is committed.
Okla. Stat. tit. 68, § 68-1358.1 — OK Code / Title 68 / Section 68-1358.1
Exemptions - Agriculture - Proof of eligibility
Status: in_force

A. In order to qualify for any exemption authorized by Section

1358 of this title, at the time of sale, the person to whom the sale

is made shall be required to furnish the vendor proof of eligibility

for the exemption as required by this section.

B. All vendors shall honor the proof of eligibility for sales

tax exemption as authorized by this section and sales to a person

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

article, Section 1350 et seq. of this title.

C. The agricultural exemption permit, the size and design of

which shall be prescribed by the Oklahoma Tax Commission, shall

constitute proof of eligibility for sales tax exemptions authorized

by Section 1358 of this title. The permit shall be obtained by

listing personal property used in farming or ranching by the person

with the county assessor each year as provided by law. If the

assessor determines that the personal property is correctly listed

and assessed for ad valorem taxation and the county treasurer

certifies whether the person has delinquent accounts appearing on

the personal property tax lien docket in the county treasurer’s

office, the assessor shall certify the assessment upon a form

prescribed by the Oklahoma Tax Commission. One copy shall be

retained by the assessor, one copy shall be forwarded to the

Oklahoma Tax Commission and one copy shall be given to the person

listing the personal property. Upon verification that the applicant

qualifies for the exemptions authorized by Section 1358 of this

title and that the applicant has no delinquent accounts appearing on

the personal property tax lien docket in the office of the county

treasurer, a permit shall be issued as prescribed by this section.

The permit shall be renewable every three (3) years in the manner

provided by this section.

D. A person who does not otherwise qualify for a permit

pursuant to subsection C of this section, except as provided in

subsection E of this section, shall file with the Oklahoma Tax

Commission an application for an agricultural exemption permit

constituting proof of eligibility for the sales tax exemptions

authorized by Section 1358 of this title, setting forth such

information as the Tax Commission may require. The application

shall be certified by the applicant that the applicant is engaged in

custom farming operations or in the business of farming or ranching.

If the applicant is a corporation, the application shall be

certified by a legally constituted officer thereof.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 587

The Oklahoma Tax Commission shall accept any of the following as

proof of eligibility for the exemptions authorized by this section

or pursuant to Section 1358 of this title.

1. A copy of IRS Schedule F, a copy of IRS form 1065 or a copy

of IRS form 4835, or any equivalent form prescribed by the Internal

Revenue Service, with respect to a federal income tax return;

2. A one-page business description form provided by the

Oklahoma Tax Commission;

3. Farm Service Agency form 156EZ; or

4. Other documents at the discretion of the Oklahoma Tax

Commission that verify active agriculture production.

E. Except as provided in this subsection, for a person who is a

resident of another state and who is engaged in custom farming

operations in this state, the person shall provide the vendor proof

of residency, the name, address and telephone number of the person

engaging the custom farmer and certification on the face of the

invoice, under the penalty of perjury, that the property purchased

shall be used in agricultural production as proof of eligibility for

the sales tax exemption authorized by Section 1358 of this title.

Any person who is a resident of another state and who is engaged in

custom farming operations in this state and who owns property in

this state, shall obtain proof of eligibility as provided in

subsection C or D of this section.

F. If an agricultural exemption permit holder purchases

tangible personal property from a vendor on a regular basis, the

permit holder may furnish the vendor proof of eligibility as

provided for in subsections C and D of this section and the vendor

may subsequently make sales of tangible personal property to the

permit holder without requiring proof of eligibility for each

subsequent sale. Provided, the permit holder shall notify the

vendor of all purchases which are not exempt from sales tax under

the provisions of Section 1358 of this title and remit the

applicable amount of tax thereon. If the permit holder fails to

notify the vendor of purchases not exempt from sales tax, then

sufficient grounds shall exist for the Oklahoma Tax Commission to

cancel the agricultural exemption permit of the permit holder who so

failed to notify the vendor.

G. If an out-of-state agricultural exemption permit holder

purchases tangible personal property from a vendor within this state

who is not in the business of shipping the tangible personal

property purchased, then the out-of-state agricultural exemption

permit holder is responsible for providing an export bill of lading

or other documentation to the vendor from whom the tangible personal

property was purchased showing that the point of delivery of such

goods for use and consumption is outside this state.

H. A purchaser who uses an agricultural exemption permit or

provides proof of eligibility pursuant to subsection E of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 588

section to purchase, exempt from sales tax, items not authorized for

exemption under Section 1358 of this title shall be subject to a

penalty in the amount of Five Hundred Dollars ($500.00).
Okla. Stat. tit. 68, § 68-2924.1 — OK Code / Title 68 / Section 68-2924.1
Statement of ad valorem revenue to be deposited in
Status: in_force

Common School Fund - Transfer of monies - Condition effect of

section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1280

A. At the end of each month after apportioning the collections

of that month, the county treasurer shall make a statement to the

county clerk of the amount of ad valorem revenue collected pursuant

to Section 12a of Article X of the Oklahoma Constitution which are

required by law to be transferred to the State Treasurer for deposit

in the Common School Fund. The county treasurer shall transfer such

monies to the State Treasurer in the manner prescribed by the State

Auditor and Inspector.

B. The provisions of this section shall not have the force and

effect of law unless and until the voters of the State of Oklahoma

approve amendments to Section 12a of Article X of the Oklahoma

Constitution contained in Enrolled House Joint Resolution No. 1005

of the 1st Extraordinary Session of the 42nd Oklahoma Legislature.
Okla. Stat. tit. 68, § 68-2110 — OK Code / Title 68 / Section 68-2110
Rental tax on motor vehicle rentals
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 728

A. There is hereby levied a rental tax of six percent (6%) on

the gross receipts of all motor vehicle rental agreements as

provided in this section. This tax shall be levied on any rental

agreement of ninety (90) days or less duration on any motor vehicle

that is rented to a person by a business engaged in renting motor

vehicles without a driver in Oklahoma, irrespective of the state in

which the vehicle is registered. This rental tax shall not apply to

the following:

1. Any lease agreements;

2. Any truck or truck-tractor registered pursuant to the

provisions of Section 1120 or Section 1133 of Title 47 of the

Oklahoma Statutes having a laden weight or a combined laden weight

of eight thousand (8,000) pounds or more;

3. Any trailer or semitrailer registered pursuant to the

provisions of Section 1133 of Title 47 of the Oklahoma Statutes.

For purposes of this section, “vehicle” and “person” shall have the

same meanings as defined in Section 2101 of this title; or

4. Any shared vehicle upon the purchase of which applicable

taxes were paid.

B. The rental tax specified in subsection A of this section

shall be apportioned in the manner as provided in Section 2102 of

this title.

C. A deduction from gross receipts for bad debts shall be

allowed for the rental tax specified in subsection A of this

section. For purposes of this section, “bad debts” shall have the

same meaning as defined in Section 1366 of this title.

D. The tax hereby levied shall be collected from the person

renting the vehicle or shared vehicle driver at the time of the

payment of the rental agreement and shall be due and payable to the

Oklahoma Tax Commission by the business engaged in renting these

vehicles or peer-to-peer car sharing program, but only with respect

to shared vehicles upon the purchase of which applicable taxes were

not paid, on the twentieth day of each month following the month in

which payments for rental agreements subject to tax are made. The

Tax Commission shall devise such forms as it deems necessary for the

orderly collection of this tax and the excise tax and penalty

provided for in paragraph 10 of Section 2105 of this title.

E. The provisions of this section shall not apply to state

government entities.

F. As used in this section:

1. “Rental agreement” means an agreement of ninety (90) days or

less duration on any motor vehicle that is rented to a person by a

business engaged in renting motor vehicles without drivers in this

state and includes those peer-to-peer car sharing agreements only

involving shared vehicles for which the shared vehicle owner has not

paid the applicable taxes upon purchase of the shared vehicle;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 729

2. “Applicable taxes” means, with respect to shared vehicles

purchased in Oklahoma, motor vehicle excise taxes levied under

Section 2103 of this title and sales taxes levied under Sections

1354 and 1355 of this title. With respect to vehicles not purchased

in Oklahoma, applicable taxes refers to the sales, use, excise or

other tax generally due upon the purchase of a motor vehicle in the

jurisdiction in which the shared vehicle was purchased;

3. “Peer-to-peer car sharing program” shall have the same

definition set forth in Section 2 of the Peer-to-Peer Car Sharing

Program Act;

4. “Car sharing program agreement” shall have the same

definition set forth in Section 2 of the Peer-to-Peer Car Sharing

Program Act;

5. “Shared vehicle” shall have the same definition set forth in

Section 2 of the Peer-to-Peer Car Sharing Program Act;

6. “Shared vehicle owner” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act; and

7. “Shared vehicle driver” shall have the same definition set

forth in Section 2 of the Peer-to-Peer Car Sharing Program Act.

G. All collections received by the Oklahoma Tax Commission from

the tax levied pursuant to this section shall be transferred to

Service Oklahoma to be apportioned pursuant to Section 2102 of this

title.

H. The Oklahoma Tax Commission is authorized to prescribe rules

and regulations as necessary to implement the provisions of this

section.
Okla. Stat. tit. 68, § 68-2817.1 — OK Code / Title 68 / Section 68-2817.1
Implementation of Oklahoma Constitution Article X,
Status: in_force

Section 8B - Increasing taxable fair cash value of locally assessed

real property.

A. For purposes of implementing Section 8B of Article X of the

Oklahoma Constitution, the taxable fair cash value of locally

assessed real property shall not be automatically increased five

percent (5%) each year, the five-percent limitation on the increase

in the taxable fair cash value shall not be cumulative, and the

five-percent limitation shall not be considered as a twenty-percent

increase every four (4) years.

B. For purposes of implementing Section 8B of Article X of the

Oklahoma Constitution, improvements made to locally assessed real

property shall be assessed in accordance with law by the county

assessor based on the fair cash value of the improvement. The

assessed value of the improvement shall then be added to the

existing assessed value of the property, except as otherwise

provided in the Oklahoma Housing Reinvestment Program Act. The

existing property shall continue to be subject to the five-percent

limitation on the increase in valuation as set forth in Section 8B

of Article X of the Oklahoma Constitution. Except when title to the

property is transferred, changed, or conveyed to another person as

defined in Section 2802.1 of this title, and in accordance with

Legislative intent as set forth in subsection A of this section,

under no circumstances shall the taxable fair cash value of the

existing property increase by more than five percent (5%) in any

taxable year.
Okla. Stat. tit. 68, § 68-2385.18 — OK Code / Title 68 / Section 68-2385.18
Procedures and remedies
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1083

In administering the withholding tax required by the foregoing

provisions, except when specific provisions require otherwise, the

Tax Commission shall follow other provisions of this Article,

insofar as the same can be followed and applied, and it is

specifically provided that in all other instances the procedures and

remedies contained in Article 2 of this Code, in connection with the

making of assessments and the enforcement and collection thereof,

the penalties and interest to be applied, all lien and tax warrant

provisions, all incidental remedies including proceedings for an

injunction, and any and all other provisions contained in Article 2

which may be applied or used to enforce the provisions hereof, shall

be available and applicable to the same extent as if same were made

a part hereof.
Okla. Stat. tit. 68, § 68-221 — OK Code / Title 68 / Section 68-221
Reports or returns by taxpayer
Status: in_force

A. If any taxpayer shall fail to make any report or return as

required by any state tax law, the Oklahoma Tax Commission, from any

information in its possession or obtainable by it, may determine the

correct amount of tax for the taxable period. If a report or return

has been filed, the Tax Commission shall examine such report or

return and make such audit or investigation as it may deem

necessary. If, in cases where no report or return has been filed,

the Tax Commission determines that there is a tax due for the

taxable period, or if, in cases where a report or return has been

filed, the Tax Commission shall determine that the tax disclosed by

such report or return is less than the tax disclosed by its

examination, it shall in writing propose the assessment of taxes or

additional taxes, as the case may be, and shall mail a copy of the

proposed assessment to the taxpayer at the taxpayer's last-known

address. Proposed assessments made in the name of the "Oklahoma Tax

Commission" by its authorized agents shall be considered as the

action of the Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 94

B. Any assessment, correction or adjustment made as a result of

an office audit shall be presumed to be the result of an audit of

the report or return only, and such office audit shall not be deemed

a verification of any item in the report or return unless the item

shall have been made the subject of a hearing before the Tax

Commission, and the correctness and amount of such item determined

at such hearing; and such office audit shall not preclude the Tax

Commission from subsequently making further adjustment, correction

or assessment as a result of a field audit of the books and records

of the taxpayer, wherever located, or upon disclosures from any

source other than the return. In cases where no report or return

has been filed, the assessment of the tax on any information

available shall in no event preclude the assessment at any time on

subsequently disclosed information.

C. Within sixty (60) days after the date indicated on the

aforesaid proposed assessment, the taxpayer may file with the Tax

Commission a written protest under oath, signed by the taxpayer or

the taxpayer's duly authorized agent, on such a form as the Tax

Commission may prescribe, setting out therein:

1. A statement of the amount of deficiency as determined by the

Tax Commission, the nature of the tax and the amount thereof in

controversy;

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 the application;

4. A statement of relief sought by the taxpayer; and

5. A verification by the taxpayer or the taxpayer's duly

authorized agent that the statements and facts contained therein are

true.

D. If in such written protest 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 of such

written notice, when such taxpayer may appear before the Tax

Commission and present arguments and evidence, oral or written, in

support of the protest. Hearings shall be held as soon as

practicable. In the event an oral hearing is not requested, the Tax

Commission shall proceed without further notice to examine into the

merits of the protest and enter an order in accordance with its

findings. Upon request of any taxpayer and upon proper showing that

the principle of law involved in the assessment of any tax is

already pending before the courts for judicial determination, the

taxpayer, upon agreement to abide by the decision of the court, may

Oklahoma Statutes - Title 68. Revenue and Taxation Page 95

pay the tax so assessed under protest and such protest shall be

resolved in accordance with the agreement to abide.

E. If the taxpayer fails to file a written protest within the

sixty-day period herein provided for or within the period as

extended by the Tax Commission, or if the taxpayer fails to file the

notice required by Section 226 of this title within thirty (30) days

from the date indicated on the proposed assessment, then the

proposed assessment, without further action of the Tax Commission,

shall become final and absolute. A taxpayer who fails to file a

protest to an assessment of taxes within the time period prescribed

by this section may, within one (1) year of the date the assessment

becomes final, request the Tax Commission to adjust or abate the

assessment if the taxpayer can demonstrate, by a preponderance of

the evidence, that the assessment or some portion thereof is clearly

erroneous. If the Tax Commission determines that the proper showing

has been made, the assessment or portion thereof determined to be

clearly erroneous shall be deemed not to have become final and

absolute. No hearing to adjust or abate a clearly erroneous

assessment may be granted after the Tax Commission's denial of such

a request. An order of the Tax Commission denying a taxpayer's

request to adjust or abate an assessment alleged to be clearly

erroneous is not an appealable order under Section 225 of this

title. No proceeding instituted by the Tax Commission to collect a

tax liability may be stayed because of a request made by a taxpayer

to adjust or abate an assessment alleged to be clearly erroneous.

F. The Tax Commission may in its discretion extend the time for

filing a protest for any period of time not to exceed an additional

ninety (90) days. Any extension granted shall not extend the period

of time within which the notice required by Section 226 of this

title may be filed.

G. Within a reasonable time after the hearing herein provided

for, the Tax Commission shall make and enter an order in writing in

which it shall set forth the disposition made of the protest and a

copy of such order shall forthwith be mailed to the taxpayer. The

order shall contain findings of fact and conclusions of law. After

removing the identity of the taxpayer, the Tax Commission shall make

the order available for public inspection and shall publish those

orders the Tax Commission deems to be of precedential value. The

taxpayer may appeal the order within the time and in the manner

provided for by Section 225 of this title, but in the event the

taxpayer fails to so proceed, the order shall, within thirty (30)

days from the date a certified copy thereof is mailed to the

taxpayer, become final. The provisions of Section 226 of this title

shall not apply where a proposed assessment or an assessment of

taxes has been permitted to become final.

H. In all instances where the proposed assessment or the

assessment of taxes or additional taxes has been permitted to become

Oklahoma Statutes - Title 68. Revenue and Taxation Page 96

final, a certified copy of the assessment may be filed in the office

of the county clerk of any county in this state, and upon being so

filed, the county clerk shall enter same upon the judgment docket in

the same manner as provided for in connection with judgments of

district courts. When an assessment is so filed and docketed, it

shall have the same force and be subject to the same law as a

judgment of the district court, and accordingly it shall constitute

a lien on any real estate of the taxpayer located in the county

wherein filed; and execution may issue and proceedings in aid of

execution may be had the same as on judgments of district courts.

Such lien is hereby released and extinguished upon the payment of

such assessment, or, except as otherwise provided herein, upon the

expiration of ten (10) years after the date upon which the

assessment was filed in the office of the county clerk; provided,

the Tax Commission may, prior to the release and extinguishment of

such lien, refile the assessment one time in the office of the

county clerk. An assessment so refiled shall continue the lien

until payment of the assessment, or upon the expiration of ten (10)

years after the date upon which the assessment was refiled in the

office of the county clerk. The remedies provided in this

subsection shall be in addition to other remedies provided by law.

All active liens evidenced by an assessment filed with a county

clerk's office prior to November 1, 1989, shall be released and

extinguished if the assessment is not refiled prior to November 1,

2001.

I. In order to make more definite the intention of the

Legislature in connection with the applicability or lack of

applicability of the refund provisions of the tax statutes to those

treating with proposed assessments and assessments that have become

final, the Legislature being cognizant of the fact that such intent

has been questioned, it is declared to be the intent of the

Legislature that the refund provisions shall be without application

to taxes where the amount thereof has been determined by an

assessment, other than an assessment designated as an "office

audit", that has become final.

J. Within fifteen (15) days after electronic notification of

the denial of a tax credit authorized by Section 28-101 of Title 70

of the Oklahoma Statutes, a taxpayer may file with the Tax

Commission a written protest under oath, signed by the taxpayer or

the taxpayer’s duly authorized agent, on such a form as the Tax

Commission may prescribe. If the taxpayer fails to file a written

protest within the fifteen-day period, then the denial shall become

final and absolute.

1. If in such timely written protest the taxpayer shall request

an oral hearing, the Tax Commission shall set a date for hearing

upon the protest. The Tax Commission shall, by written notice,

advise the taxpayer of the time and place of the hearing, which

Oklahoma Statutes - Title 68. Revenue and Taxation Page 97

shall not be less than ten (10) days from the date of mailing of

such written notice, when such taxpayer may appear before the Tax

Commission and present arguments and evidence, oral or written, in

support of the protest.

2. Within sixty (60) days after the written protest is filed,

the Tax Commission shall make and enter an order in writing in which

it shall set forth the disposition made of the protest and a copy of

such order shall forthwith be mailed to the taxpayer. The order

shall contain findings of fact and conclusions of law. The taxpayer

may appeal the order within the time and in the manner provided for

by Section 225 of this title, but in the event the taxpayer fails to

so proceed, the order shall, within thirty (30) days from the date a

certified copy thereof is mailed to the taxpayer, become final.
Okla. Stat. tit. 68, § 68-2357.63B — OK Code / Title 68 / Section 68-2357.63B
Recapture event - Tax increase due to recaptured
Status: in_force

credit amount.

A. As used in this section, “recapture event” means that with

respect to a qualified investment in an Oklahoma small business

venture:

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

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

acquisition of tangible or intangible assets to be used in the

active conduct of the trade or business or for working capital for

the active conduct of the trade or business of the small business

venture within eighteen (18) months after the qualified investment

is made or within an extension of such period as provided in Section

2357.61 of this title. For purposes of this paragraph, “working

capital” shall not include consulting, brokerage or transaction

fees;

2. The investment in the Oklahoma small business venture is

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

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

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

liquidity event”. As used in the Small Business Capital Formation

Incentive Act, a “market-based liquidity event” means that an

Oklahoma small business venture:

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

acquired by share acquisition, share exchange, merger,

consolidation or other similar transaction by another

person or entity other than:

(1) a person or entity controlled by a person that

made a qualified investment in the qualified

small business capital company that provided

funds for use by the Oklahoma small business

venture, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 841

(2) a person or entity controlled by a person that

made an investment in conjunction with a

qualified investment made by the qualified small

business capital company that provided funds for

use by the Oklahoma small business venture,

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

equity securities pursuant to the requirements of the

United States Securities and Exchange Commission or

other applicable federal law governing the sale of

securities in interstate commerce,

c. makes an amortization payment under the terms of a

subordinated debt instrument, or

d. repays indebtedness from net income as determined in

accordance with generally accepted accounting

principles or proceeds of the sale of assets in the

ordinary course of business; or

3. The Oklahoma Tax Commission finds that the qualified

investment does not meet the requirements of the Small Business

Capital Formation Incentive Act.

B. If a recapture event occurs with respect to a qualified

investment for which a credit authorized by either Section 2357.62

or Section 2357.63 of this title was claimed, the tax imposed

pursuant to the applicable provisions of Title 36 or this title of

the Oklahoma Statutes shall be increased to the extent of the

recaptured credit amount.

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

equal to the sum of:

1. The aggregate decrease in the credits previously allowed to

the taxpayer pursuant to Section 2357.62 or Section 2357.63 of this

title for all prior taxable periods which would have resulted if no

credit had been authorized with respect to the qualified investment;

plus

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

on the amount determined pursuant to paragraph 1 of this subsection

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

date for filing the applicable report or return for the prior

taxable period.

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

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

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

liability, the carryforwards allowed shall be adjusted accordingly.

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

after such credits have been allowed, but which is subsequently

determined to constitute a recapture event, the Tax Commission shall

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

the requirements of this section or any other provision of the Small

Business Capital Formation Incentive Act for a period of ten (10)

Oklahoma Statutes - Title 68. Revenue and Taxation Page 842

years after the date as of which any applicable tax report or return

utilizing such credits is filed.

F. The provisions of subsection E of this section shall

supersede any other provision of the Uniform Tax Procedure Code or

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

credits based upon an otherwise applicable statute of limitations.
Okla. Stat. tit. 68, § 68-4108 — OK Code / Title 68 / Section 68-4108
Rules – Implementation
Status: in_force

The Oklahoma Department of Commerce and the Oklahoma Tax

Commission shall promulgate rules necessary to implement their

respective duties and responsibilities under the provisions of this

act.
Okla. Stat. tit. 68, § 68-3604 — OK Code / Title 68 / Section 68-3604
Incentive payments
Status: in_force

A. Except as otherwise provided in subsection I or subsection L

of this section, an establishment which meets the qualifications

specified in the Oklahoma Quality Jobs Program Act may receive

quarterly incentive payments for a ten-year period 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) may receive quarterly incentive payments for a thirty-year

period. The amount of such payments shall be equal to the net

benefit rate multiplied by the actual gross payroll of new direct

jobs for a calendar quarter as verified by the Oklahoma Employment

Security Commission. For an establishment defined or classified in

the NAICS Manual under U.S. Industry No. 711211 (2007 version) that

entered into a contract pursuant to the Oklahoma Quality Jobs

Program Act with the Oklahoma Department of Commerce before the

effective date of this act:

1. The contract shall be extended from fifteen (15) years to

thirty (30) years; and

2. The extension shall not include additional money awarded but

shall allow for payments to continue for the thirty-year period, or

until the net benefit for the new direct jobs for the original

contract has been fully paid out as calculated based upon the

original application.

B. In order to receive incentive payments, an establishment

shall apply to the Oklahoma Department of Commerce. The application

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

such information as may be required by the Department to determine

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

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

four (24) months from the date the application is submitted to the

Department.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1381

C. Except as otherwise provided by subsection D or E of this

section, in order to qualify to receive such payments, the

establishment applying shall be required to:

1. Be engaged in a basic industry;

2. Have an annual gross payroll for new direct jobs projected

by the Department to equal or exceed Two Million Five Hundred

Thousand Dollars ($2,500,000.00) within three (3) years of the first

complete calendar quarter following the start date; and

3. Have a number of full-time-equivalent employees subject to

the tax imposed by Section 2355 of this title and working an annual

average of thirty (30) or more hours per week in new direct jobs

located in this state equal to or in excess of eighty percent (80%)

of the total number of new direct jobs.

D. In order to qualify to receive incentive payments as

authorized by the Oklahoma Quality Jobs Program Act, an

establishment engaged in an activity described under:

1. Industry Group Nos. 3111 through 3119 of the NAICS Manual

shall be required to:

a. have an annual gross payroll for new direct jobs

projected by the Department to equal or exceed One

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

within three (3) years of the first complete calendar

quarter following the start date and make, or which

will make within one (1) year, at least seventy-five

percent (75%) of its total sales, as determined by the

Incentive Approval Committee pursuant to the

provisions of subsection B of Section 3603 of this

title, to out-of-state customers or buyers, to in-

state customers or buyers if the product or service is

resold by the purchaser to an out-of-state customer or

buyer for ultimate use, or to the federal government,

unless the annual gross payroll equals or exceeds Two

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

in which case the requirements for purchase of output

provided by this subparagraph shall not apply, and

b. have a number of full-time-equivalent employees

working an average of thirty (30) or more hours per

week in new direct jobs equal to or in excess of

eighty percent (80%) of the total number of new direct

jobs; and

2. Division (4) of subparagraph a of paragraph 1 of subsection

A of Section 3603 of this title, shall be required to:

a. have an annual gross payroll for new direct jobs

projected by the Department to equal or exceed One

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

within three (3) years of the first complete calendar

quarter following the start date, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1382

b. have a number of full-time-equivalent employees

working an average of thirty (30) or more hours per

week in new direct jobs equal to or in excess of

eighty percent (80%) of the total number of new direct

jobs.

E. 1. An establishment which locates its principal business

activity within a site consisting of at least ten (10) acres which:

a. is a federal Superfund removal site,

b. is listed on the National Priorities List established

under Section 9605 of Title 42 of the United States

Code,

c. has been formally deferred to the state in lieu of

listing on the National Priorities List, or

d. has been determined by the Department of Environmental

Quality to be contaminated by any substance regulated

by a federal or state statute governing environmental

conditions for real property pursuant to an order of

the Department of Environmental Quality,

shall qualify for incentive payments irrespective of its actual

gross payroll or the number of full-time-equivalent employees

engaged in new direct jobs.

2. In order to qualify for the incentive payments pursuant to

this subsection, the establishment shall conduct the activity

resulting in at least fifty percent (50%) of its Oklahoma taxable

income or adjusted gross income, as determined under Section 2358 of

this title, whether from the sale of products or services or both

products and services, at the physical location which has been

determined not to comply with the federal or state statutes

described in this subsection with respect to environmental

conditions for real property. The establishment shall be subject to

all other requirements of the Oklahoma Quality Jobs Program Act

other than the exemptions provided by this subsection.

3. In order to qualify for the incentive payments pursuant to

this subsection, the entity shall obtain from the Department of

Environmental Quality a letter of concurrence that:

a. the site designated by the entity does meet one or

more of the requirements listed in paragraph 1 of this

subsection, and

b. the site is being or has been remediated to a level

which is consistent with the intended use of the

property.

In making its determination, the Department of Environmental

Quality may rely on existing data and information available to it,

but may also require the applying entity to provide additional data

and information, as necessary.

4. If authorized by the Department of Environmental Quality

pursuant to paragraph 3 of this subsection, the entity may utilize a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1383

remediated portion of the property for its intended purpose prior to

remediation of the remainder of the site, and shall qualify for

incentive payments based on employment associated with the portion

of the site.

F. Except as otherwise provided by subsection G of this

section, for applications submitted on and after June 4, 2003, in

order to qualify to receive incentive payments as authorized by the

Oklahoma Quality Jobs Program Act, in addition to other

qualifications specified herein, an establishment shall be required

to pay new direct jobs an average annualized wage which equals or

exceeds:

1. One hundred ten percent (110%) of the average county wage as

determined by the Department of Commerce based on the most recent

U.S. Department of Commerce data for the county in which the new

direct jobs are located. For purposes of this paragraph, health

care premiums paid by the applicant for individuals in new direct

jobs shall be included in the annualized wage; or

2. One hundred percent (100%) of the average county wage as

that percentage is determined by the Department of Commerce based

upon the most recent U.S. Department of Commerce data for the county

in which the new jobs are located. For purposes of this paragraph,

health care premiums paid by the applicant for individuals in new

direct jobs shall not be included in the annualized wage.

Provided, no average wage requirement shall exceed Twenty-five

Thousand Dollars ($25,000.00), in any county. This maximum wage

threshold shall be indexed and modified from time to time based on

the latest Consumer Price Index year-to-date percent change release

as of the date of the annual average county wage data release from

the Bureau of Economic Analysis of the U.S. Department of Commerce.

G. 1. As used in this subsection, “opportunity zone” means one

or more census tracts in which, according to the most recent Federal

Decennial Census, at least thirty percent (30%) of the residents

have annual gross household incomes from all sources below the

poverty guidelines established by the U.S. Department of Health and

Human Services. An establishment which is otherwise qualified to

receive incentive payments and which locates its principal business

activity in an opportunity zone shall not be subject to the

requirements of subsection F of this section.

2. As used in this subsection:

a. “negative economic event” means:

(1) a man-made disaster or natural disaster as

defined in Section 683.3 of Title 63 of the

Oklahoma Statutes, resulting in the loss of a

significant number of jobs within a particular

county of this state, or

(2) an economic circumstance in which a significant

number of jobs within a particular county of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1384

state have been lost due to an establishment

changing its structure, consolidating with

another establishment, closing or moving all or

part of its operations out of this state, and

b. “significant number of jobs” means Local Area

Unemployment Statistics (LAUS) data, as determined by

the Bureau of Labor Statistics, for a county which are

equal to or in excess of five percent (5%) of the

total amount of Local Area Unemployment Statistics

(LAUS) data for that county for the calendar year, or

most recent twelve-month period in which employment is

measured, preceding the event.

An establishment which is otherwise qualified to receive

incentive payments and which locates in a county in which a negative

economic event has occurred within the eighteen-month period

preceding the start date shall not be subject to the requirements of

subsection F of this section; provided, an establishment shall not

be eligible to receive incentive payments based upon a negative

economic event with respect to jobs that are transferred from one

county of this state to another.

H. The Department shall determine if the applicant is qualified

to receive incentive payments.

I. If the applicant is determined to be qualified by the

Department and is not subject to the provisions of subparagraph d of

paragraph 7 of subsection A of Section 3603 of this title, the

Department shall conduct a cost/benefit analysis to determine the

estimated net direct state benefits and the net benefit rate

applicable for a ten-year period beginning with the first complete

calendar quarter following the start date and to estimate the amount

of gross payroll for a ten-year period beginning with the first

complete calendar quarter following the start date or for a thirty-

year period for an establishment defined or classified in the NAICS

Manual under U.S. Industry No. 711211 (2007 version). In conducting

such cost/benefit analysis, the Department shall consider

quantitative factors, such as the anticipated level of new tax

revenues to the state along with the added cost to the state of

providing services, and such other criteria as deemed appropriate by

the Department. In no event shall incentive payments, cumulatively,

exceed the estimated net direct state benefits, except for

applicants subject to the provisions of subparagraph d of paragraph

7 of subsection A of Section 3603 of this title.

J. Upon approval of such 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 such

additional information as may be necessary to administer the

provisions of the Oklahoma Quality Jobs Program Act. The approved

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1385

establishment shall file quarterly claims with the Tax Commission

and shall continue to file such quarterly claims during the ten-year

incentive period to show its continued eligibility for incentive

payments, as provided in Section 3606 of this title, or until it is

no longer qualified to receive incentive payments. The

establishment may be audited by the Tax Commission to verify such

eligibility. Once the establishment is approved, an agreement shall

be deemed to exist between the establishment and the State of

Oklahoma, requiring the continued incentive payment to be made as

long as the establishment retains its eligibility as defined in and

established pursuant to this section and Sections 3603 and 3606 of

this title and within the limitations contained in the Oklahoma

Quality Jobs Program Act, which existed at the time of such

approval. An establishment described in this subsection shall be

required to repay all incentive payments received under the Oklahoma

Quality Jobs Program Act if the establishment is determined by the

Oklahoma 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 incentive payment claim is filed.

K. A municipality with a population of less than one hundred

thousand (100,000) persons in which an establishment eligible to

receive quarterly incentive payments pursuant to the provisions of

this section is located may file a claim with the Tax Commission for

up to twenty-five percent (25%) of the amount of such payment. The

amount of such claim shall not exceed amounts paid by the

municipality for direct costs of municipal infrastructure

improvements to provide water and sewer service to the

establishment. Such claim shall not be approved by the Tax

Commission unless the municipality and the establishment have

entered into a written agreement for such claims to be filed by the

municipality prior to submission of the application of the

establishment pursuant to the provisions of this section. If such

claim is approved, the amount of the payment to the establishment

made pursuant to the provisions of Section 3606 of this title shall

be reduced by the amount of the approved claim by the municipality

and the Tax Commission shall issue a warrant to the municipality in

the amount of the approved claim in the same manner as warrants are

issued to qualifying establishments.

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

August 2, 2018, five percent (5%) of the quarterly incentive payment

amount shall be transferred by the Oklahoma Tax Commission to the

Oklahoma Quick Action Closing Fund.
Okla. Stat. tit. 68, § 68-270 — OK Code / Title 68 / Section 68-270
Certification of credit qualification – Report of credits
Status: in_force

claimed and allowed.

A. Notwithstanding any other provisions of this section, the

Oklahoma Tax Commission shall, upon request of any taxpayer or the

taxpayer's authorized agent, representative or attorney, provide

certification in writing of qualification for the credits in the

following sections of law:

1. Section 2357.7 of this title;

2. Section 2357.11 of this title;

3. Section 2357.32A of this title;

4. Section 2357.41 of this title; and

5. Section 2357.42 of this title.

B. On or before November 1 of each year subsequent to the

effective date of this section, the Oklahoma Tax Commission shall

file a report with 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,

stating the amount of credits claimed and allowed.
Okla. Stat. tit. 68, § 68-24333 — OK Code / Title 68 / Section 68-24333
Renumbered as § 3129 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 43§ 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff.

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-218.1 — OK Code / Title 68 / Section 68-218.1
False or bogus check - Penalties
Status: in_force

A. Any person who shall knowingly give a false or bogus check,

as defined in this section, of a value less than Five Hundred

Dollars ($500.00) in payment or remittance of any taxes, fees,

penalties, or interest levied pursuant to any state tax law shall

be, upon conviction, guilty of a misdemeanor punishable by a fine

not to exceed One Thousand Dollars ($1,000.00), or by imprisonment

in the county jail for a term of not more than one (1) year, or by

both such fine and imprisonment. If the value of the false or bogus

check referred to in this subsection is Five Hundred Dollars

($500.00) or more, such person shall be, upon conviction, guilty of

a Class C2 felony offense punishable by a fine not to exceed Five

Thousand Dollars ($5,000.00), or by imprisonment as provided for in

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

Statutes, or by both such fine and imprisonment.

B. Any person who shall knowingly give two or more false or

bogus checks, the total sum of which is Five Hundred Dollars

($500.00) or more, even though each separate instrument is written

for less than Five Hundred Dollars ($500.00), in payment or

remittance of any taxes, fees, penalties, or interest levied

pursuant to any state tax law shall be, upon conviction, guilty of a

Class C2 felony offense punishable by a fine not to exceed Five

Thousand Dollars ($5,000.00) or by imprisonment as provided for in

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

Statutes, or by both such fine and imprisonment.

C. For purposes of this section, the term “false or bogus check

or checks” shall include any check or order which is not honored on

account of insufficient funds of the maker to pay same, or because

the check or order was drawn on a closed account or on a nonexistent

account. The making, drawing, uttering or delivering of a check or

order, the payment of which is refused by the drawee, shall be prima

facie evidence of the knowledge of insufficient funds, a closed

account, or a nonexistent account with such bank or other depository

drawee. Said term shall not include any check or order not honored

on account of insufficient funds if the maker or drawer shall pay

the drawee thereof the amount due within five (5) days from the date

the same is presented for payment nor any check or order that is not

Oklahoma Statutes - Title 68. Revenue and Taxation Page 90

presented for payment within thirty (30) days after same is

delivered and accepted.
Okla. Stat. tit. 68, § 68-2357.406 — OK Code / Title 68 / Section 68-2357.406
Tax credit for blood donations by employees
Status: in_force

A. As used in this section:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 906

1. "Blood donation" means the voluntary and uncompensated

donation of whole blood, or specific components of blood, by an

employee, drawn for use by a nonprofit blood bank organization as

part of a blood drive;

2. "Blood drive" means a function held at a specific date and

time which is organized by a nonprofit blood bank organization in

coordination with an employer or group of employers and is closed to

nonemployees;

3. "Employee" means an individual employed by an employer

authorized to claim a credit pursuant to this section;

4. "Employer" means a sole proprietor, general partnership,

limited partnership, limited liability company, corporation or other

legally recognized business entity; and

5. "Verified donation" means a blood donation by an employee,

made during a blood drive as defined in paragraph 2 of this

subsection, which can be documented by an employer.

B. For tax years 2022 through 2027, an employer shall be

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

2355.1P-4 of Title 68 of the Oklahoma Statutes, for each verified

donation of blood made by an employee as part of a blood drive by an

Oklahoma nonprofit blood donation organization.

C. The credit authorized by subsection B of this section shall

be equal to Twenty Dollars ($20.00) for each verified donation.

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

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

E. The total amount of credits authorized by this section used

to offset tax shall be adjusted annually to limit the annual amount

of credits to Five Hundred Thousand Dollars ($500,000.00). The

Oklahoma Tax Commission shall annually calculate and publish a

percentage by which the credits authorized by this section shall be

reduced so the total amount of credits used to offset tax does not

exceed Five Hundred Thousand Dollars ($500,000.00) per year. The

formula to be used for the percentage adjustment shall be Five

Hundred Thousand Dollars ($500,000.00) divided by the credits

claimed in the second preceding year.

F. The Oklahoma Tax Commission may determine, by rule,

documentation required to implement this section.
Okla. Stat. tit. 68, § 68-606 — OK Code / Title 68 / Section 68-606
Accrual of liability - Persons liable - Exemptions
Status: in_force

The liability for the tax imposed by this article shall arise

and accrue against the person operating a motor vehicle, the

operation of which is subject to said tax, at the time and place

said motor vehicle shall enter upon the highways of this state.

Provided, however, a lessor who is engaged in the business of

leasing for compensation motor vehicles and equipment he owns

without drivers to carriers or other lessees for interstate

operation may be deemed to be the Motor Fuel/Diesel Importer for Use

when he supplies or pays for the motor fuel or diesel fuel consumed

in such vehicles, and such lessor may be issued Motor Fuel/Diesel

Fuel Importer for Use license. Any lessee may exclude motor

vehicles of which he is lessee from his reports and liabilities, but

only if the motor vehicles in question have been leased from a

lessor holding a valid Motor Fuel/Diesel Fuel Importer for Use

License.
Okla. Stat. tit. 68, § 68-2704 — OK Code / Title 68 / Section 68-2704
Liens and priorities
Status: in_force

All taxes, interest and penalties imposed by any incorporated

city, town or the Oklahoma Tax Commission under authority of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1123

act, or other authorized municipal taxes, are hereby declared to

constitute a lien in favor of such municipality upon all franchises,

property and rights to property, whether real or personal, 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, from the date said taxes are due and

payable under the provisions of the municipal tax ordinances levying

such taxes. Said lien shall be co equal with all tax liens created

by state statutes, except where the Legislature by statute declares

certain and specific municipal tax liens to be a first or prior

lien. The liens herein created shall otherwise 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 of the entry of

the notice of the lien of the claiming incorporated city or town

upon the district court judgment docket in the office of the court

clerk, in the county in which the property is located. Such taxes,

penalties and interest owing the incorporated city or town shall at

all times, constitute a prior, superior and paramount claim as

against the claims of unsecured creditors. The said lien of the

incorporated city or town 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

incorporated city or town 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 municipality has been entered upon the district court

judgment docket; and in such action service of summons upon such

municipality, by serving the mayor or clerk of such incorporated

city or the president or clerk of the board of trustees of any

incorporated town, shall be sufficient service and binding upon such

municipality.
Okla. Stat. tit. 68, § 68-2801 — OK Code / Title 68 / Section 68-2801
Short title
Status: in_force

Articles 28, 29, 30 and 31 of Title 68 of the Oklahoma Statutes

shall be known and may be cited as the Ad Valorem Tax Code.
Okla. Stat. tit. 68, § 68-2357.11 — OK Code / Title 68 / Section 68-2357.11
Tax credit
Status: in_force

A. For purposes of this section, the term "person" means any

legal business entity including limited and general partnerships,

corporations, sole proprietorships, and limited liability companies,

but does not include individuals.

B. 1. Except as otherwise provided by this section, for tax

years beginning on or after January 1, 1993, and ending on or before

December 31, 2021, there shall be allowed a credit against the tax

imposed by Section 1803 or Section 2355 of this title or Section 624

or 628 of Title 36 of the Oklahoma Statutes for every person in this

state furnishing water, heat, light or power to the state or its

citizens, or for every person in this state burning coal to generate

heat, light or power for use in manufacturing operations located in

this state.

2. For tax years beginning on or after January 1, 1993, and

ending on or before December 31, 2005, and for the period of January

1, 2006, through June 30, 2006, the credit shall be in the amount of

Two Dollars ($2.00) per ton for each ton of Oklahoma-mined coal

purchased by such person.

3. For the period of July 1, 2006, through December 31, 2006,

and, except as provided in subsection N of this section, for tax

years beginning on or after January 1, 2007, and ending on or before

Oklahoma Statutes - Title 68. Revenue and Taxation Page 778

December 31, 2021, the credit shall be in the amount of Two Dollars

and eighty-five cents ($2.85) per ton for each ton of Oklahoma-mined

coal purchased by such person.

4. In addition to the credit allowed pursuant to the provisions

of paragraph 3 of this subsection, for the period of July 1, 2006,

through December 31, 2006, and except as provided in subsections M

and N of this section, for tax years beginning on or after January

1, 2007, and ending on or before December 31, 2021, there shall be

allowed a credit in the amount of Two Dollars and fifteen cents

($2.15) per ton for each ton of Oklahoma-mined coal purchased by

such person. The credit allowed pursuant to the provisions of this

paragraph may not be claimed or transferred prior to January 1,

2008.

C. For tax years beginning on or after January 1, 1995, and

ending on or before December 31, 2005, and for the period beginning

January 1, 2006, through June 30, 2006, there shall be allowed, in

addition to the credits allowed pursuant to subsection B of this

section, a credit against the tax imposed by Section 1803 or Section

2355 of this title or Section 624 or 628 of Title 36 of the Oklahoma

Statutes for every person in this state which:

1. Furnishes water, heat, light or power to the state or its

citizens, or burns coal to generate heat, light or power for use in

manufacturing operations located in this state; and

2. Purchases at least seven hundred fifty thousand (750,000)

tons of Oklahoma-mined coal in the tax year.

The additional credit allowed pursuant to this subsection shall

be in the amount of Three Dollars ($3.00) per ton for each ton of

Oklahoma-mined coal purchased by such person.

D. Except as otherwise provided by this section, for tax years

beginning on or after January 1, 2001, and ending on or before

December 31, 2021, there shall be allowed a credit against the tax

imposed by Section 1803 or Section 2355 of this title or Section 624

or 628 of Title 36 of the Oklahoma Statutes for every person in this

state primarily engaged in mining, producing or extracting coal, and

holding a valid permit issued by the Oklahoma Department of Mines.

For tax years beginning on or after January 1, 2001, and ending on

or before December 31, 2005, and for the period beginning January 1,

2006, through June 30, 2006, the credit shall be in the amount of

ninety-five cents ($0.95) per ton and for the period of July 1,

2006, through December 31, 2006, and for tax years beginning on or

after January 1, 2007, except as provided in subsection N of this

section, the credit shall be in the amount of Five Dollars ($5.00)

for each ton of coal mined, produced or extracted in on, under or

through a permit in this state by such person.

E. In addition to the credit allowed pursuant to the provisions

of subsection D of this section and except as otherwise provided in

subsection F of this section, for tax years beginning on or after

Oklahoma Statutes - Title 68. Revenue and Taxation Page 779

January 1, 2001, and ending on or before December 31, 2005, and for

the period of January 1, 2006, through June 30, 2006, there shall be

allowed a credit against the tax imposed by Section 1803 or Section

2355 of this title or Section 624 or 628 of Title 36 of the Oklahoma

Statutes for every person in this state primarily engaged in mining,

producing or extracting coal, and holding a valid permit issued by

the Oklahoma Department of Mines in the amount of ninety-five cents

($0.95) per ton for each ton of coal mined, produced or extracted

from thin seams in this state by such person; provided, the credit

shall not apply to such coal sold to any consumer who purchases at

least seven hundred fifty thousand (750,000) tons of Oklahoma-mined

coal per year.

F. In addition to the credit allowed pursuant to the provisions

of subsection D of this section and except as otherwise provided in

subsection G of this section, for tax years beginning on or after

January 1, 2005, and ending on or before December 31, 2005, and for

the period of January 1, 2006, through June 30, 2006, there shall be

allowed a credit against the tax imposed by Section 1803 or Section

2355 of this title or that portion of the tax imposed by Section 624

or 628 of Title 36 of the Oklahoma Statutes, which is actually paid

to and placed into the General Revenue Fund, in the amount of

ninety-five cents ($0.95) per ton for each ton of coal mined,

produced or extracted from thin seams in this state by such person

on or after July 1, 2005.

G. The credits provided in subsections D and E of this section

shall not be allowed for coal mined, produced or extracted in any

month in which the average price of coal is Sixty-eight Dollars

($68.00) or more per ton, excluding freight charges, as determined

by the Tax Commission.

H. The additional credits allowed pursuant to subsections B, C,

D and E of this section but not used shall be freely transferable

after January 1, 2002, but not later than December 31, 2013, by

written agreement to subsequent transferees at any time during the

five (5) years following the year of qualification; provided, the

additional credits allowed pursuant to the provisions of paragraph 4

of subsection B of this section but not used shall be freely

transferable after January 1, 2008, but not later than December 31,

2013, by written agreement to subsequent transferees at any time

during the five (5) years following the year of qualification. An

eligible transferee shall be any taxpayer subject to the tax imposed

by Section 1803 or Section 2355 of this title or Section 624 or 628

of Title 36 of the Oklahoma Statutes. The person originally allowed

the credit and the subsequent transferee shall jointly file a copy

of the written credit transfer agreement with the Tax Commission

within thirty (30) days of the transfer. The written agreement

shall contain the name, address and taxpayer identification number

of the parties to the transfer, the amount of credit being

Oklahoma Statutes - Title 68. Revenue and Taxation Page 780

transferred, the year the credit was originally allowed to the

transferring person and the tax year or years for which the credit

may be claimed. The Tax Commission may promulgate rules to permit

verification of the validity and timeliness of a tax credit claimed

upon a tax return pursuant to this subsection but shall not

promulgate any rules which unduly restrict or hinder the transfers

of such tax credit.

I. The additional credit allowed pursuant to subsection F of

this section but not used shall be freely transferable on or after

July 1, 2006, but not later than December 31, 2013, by written

agreement to subsequent transferees at any time during the five (5)

years following the year of qualification. An eligible transferee

shall be any taxpayer subject to the tax imposed by Section 1803 or

Section 2355 of this title or Section 624 or 628 of Title 36 of the

Oklahoma Statutes. The person originally allowed the credit and the

subsequent transferee shall jointly file a copy of the written

credit transfer agreement with the Tax Commission within thirty (30)

days of the transfer. The written agreement shall contain the name,

address and taxpayer identification number of the parties to the

transfer, the amount of credit being transferred, the year the

credit was originally allowed to the transferring person and the tax

year or years for which the credit may be claimed. The Tax

Commission may promulgate rules to permit verification of the

validity and timeliness of a tax credit claimed upon a tax return

pursuant to this subsection but shall not promulgate any rules which

unduly restrict or hinder the transfers of such tax credit.

J. Any person receiving tax credits pursuant to the provisions

of this section shall apply the credits against taxes payable or,

subject to the limitation that credits earned after December 31,

2013, shall not be transferred, shall transfer the credits as

provided in this section or, for credits earned on or after January

1, 2014, shall receive a refund pursuant to the provisions of

subsection L of this section. Credits shall not be used to lower

the price of any Oklahoma-mined coal sold that is produced by a

subsidiary of the person receiving a tax credit under this section

to other buyers of the Oklahoma-mined coal.

K. Except as provided by paragraph 2 of subsection L of this

section, the credits allowed by subsections B, C, D, E and F of this

section, upon election of the taxpayer, shall be treated and may be

claimed as a payment of tax, a prepayment of tax or a payment of

estimated tax for purposes of Section 1803 or 2355 of this title or

Section 624 or 628 of Title 36 of the Oklahoma Statutes.

L. 1. With respect to credits allowed pursuant to the

provisions of subsections B, C, D, E and F of this section earned

prior to January 1, 2014, but not used in any tax year may be

carried over in order to each of the five (5) years following the

year of qualification.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 781

2. With respect to credits allowed pursuant to the provisions

of subsections B, C, D, E and F of this section which are earned but

not used, based upon activity occurring on or after January 1, 2014,

the Oklahoma Tax Commission shall, at the taxpayer's election,

refund directly to the taxpayer eighty-five percent (85%) of the

face amount of such credits. The direct refund of the credits

pursuant to this paragraph shall be available to all taxpayers,

including, without limitation, pass-through entities and taxpayers

subject to Section 2355 of this title. The amount of any direct

refund of credits actually received at the eighty-five percent (85%)

level by the taxpayer pursuant to this paragraph shall not be

subject to the tax imposed by Section 2355 of this title. If the

pass-through entity does not file a claim for a direct refund, the

pass-through entity shall allocate the credit to one or more of the

shareholders, partners or members of the pass-through entity;

provided, the total of all credits refunded or allocated shall not

exceed the amount of the credit or refund to which the pass-through

entity is entitled. For the purposes of this paragraph, "pass-

through entity" means a corporation that for the applicable tax year

is treated as an S corporation under the Internal Revenue Code of

1986, as amended, general partnership, limited partnership, limited

liability partnership, trust or limited liability company that for

the applicable tax year is not taxed as a corporation for federal

income tax purposes.

M. No credit otherwise authorized by the provisions of this

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

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

which the credit would otherwise be allowable. The provisions of

this subsection shall cease to be operative on July 1, 2012.

Beginning July 1, 2012, the credit authorized by this section may be

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

act occurring on or after July 1, 2012, according to the provisions

of this section.

N. Except as otherwise provided by this section, any credits

calculated pursuant to paragraphs 3 or 4 of subsection B or

subsection D of this section for activities occurring on or after

January 1, 2016, the amount of credit allowed shall be equal to

seventy-five percent (75%) of the amount otherwise provided.

O. For tax years beginning on or after January 1, 2018, the

total amount of credits authorized by this section used to offset

tax or paid as a refund shall be adjusted annually to limit the

annual amount of credits to Five Million Dollars ($5,000,000.00).

The Tax Commission shall annually calculate and publish a percentage

by which the credits authorized by this section shall be reduced so

the total amount of credits used to offset tax or paid as a refund

does not exceed Five Million Dollars ($5,000,000.00) per year. The

formula to be used for the percentage adjustment shall be Five

Oklahoma Statutes - Title 68. Revenue and Taxation Page 782

Million Dollars ($5,000,000.00) divided by the credits claimed in

the second preceding year.

P. Pursuant to subsection O of this section, in the event the

total tax credits authorized by this section exceed Five Million

Dollars ($5,000,000.00) in any calendar year, the Tax Commission

shall permit any excess over Five Million Dollars ($5,000,000.00)

but shall factor such excess into the percentage adjustment formula

for subsequent years.

Q. Any credits authorized by this section not used or unable to

be used because of the provisions of subsection O or P of this

section may be carried over until such credits are fully used.
Okla. Stat. tit. 68, § 68-2392 — OK Code / Title 68 / Section 68-2392
Legislative findings and purpose
Status: in_force

The Legislature hereby finds:

1. That the general welfare and material well-being of the

citizens of the State of Oklahoma depend, in large measure, upon the

development of tourism attractions in this state;

2. That it is in the best interests of the citizens of this

state to induce the creation of new or the expansion of existing

tourism attractions within this state in order to advance the public

purposes of relieving unemployment by preserving and creating jobs

that would not exist if not for the inducements to be offered by

this state to approved companies, and by preserving and creating

sources of tax revenues for the support of public services provided

by this state;

3. That the authority prescribed by this act, and the purposes

to be accomplished under the provisions of this act, are proper

governmental and public purposes for which public funds may be

expended; and

4. That the inducement of the creation or expansion of tourism

attraction projects is of paramount importance, mandating that the

provisions of this act be liberally construed and applied in order

to advance public purposes.
Okla. Stat. tit. 68, § 68-255.2 — OK Code / Title 68 / Section 68-255.2
Authority to assess, collect and enforce retail medical
Status: in_force

marijuana sales.

As provided in Section 426 of Title 63 of the Oklahoma Statutes,

the Oklahoma Medical Marijuana Authority and the Oklahoma Tax

Commission shall enter into a contract whereby the Tax Commission

shall have authority to assess, collect and enforce the seven

percent (7%) tax on retail medical marijuana sales and any penalties

and interest thereon. Such assessment, collection and enforcement

authority shall apply to any tax and any penalty or interest

liability on retail medical marijuana sales existing at the time of

contracting. The contract shall provide for the assessment,

collection and enforcement of the tax on retail medical marijuana

sales in the same manner as the administration, collection and

enforcement of any tax payable by any taxpayer subject to taxation

under any state tax law. For providing such collection assistance,

the Tax Commission shall charge the Oklahoma Medical Marijuana

Authority a fee of one and five-tenths percent (1.5%) of the gross

collection proceeds. All funds retained by the Tax Commission for

the collection services shall be deposited in the Tax Commission

Reimbursement Fund in the State Treasury.
Okla. Stat. tit. 68, § 68-2357.65 — OK Code / Title 68 / Section 68-2357.65
Annual report to the Legislature
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 846

On or before November 1 of each year subsequent to the effective

date of this act, the Oklahoma Tax Commission shall file a report

with the Speaker of the House of Representatives and the President

Pro Tempore of the Senate. The report shall state the amount of

credits actually claimed and allowed pursuant to the provisions of

this act during the previous calendar year, statistical information

on the qualified investments made by qualified small business

capital companies during the previous year, an estimate of the

number of jobs created in this state during the previous year, and

such other information as the Tax Commission may deem relevant.
Okla. Stat. tit. 68, § 68-3136 — OK Code / Title 68 / Section 68-3136
Report of sale by county of property acquired at resale -
Status: in_force

Recording.

When any sale is consummated under the provisions of the

preceding section, the county treasurer shall file, with the county

clerk, the original bid, proof of publication and report and

approval of sale by the board of county commissioners, and it shall

be the duty of the county clerk to record the same, and index it

against each and every tract or parcel sold. The cost of recording

shall be considered a part of the cost of sale, and shall be paid by

the purchaser. The State Auditor and Inspector shall prescribe, for

the use of the several county treasurers, a form of bid and form of

report of sale. The form of report of sale shall contain a place

for the approval of the sale by the board of county commissioners.
Okla. Stat. tit. 68, § 68-2702 — OK Code / Title 68 / Section 68-2702
Contractual agreements to collect taxes and enforce and
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 28assess penalties by Tax Commission - Tax Commission Compliance Fund.

A. The governing body of any incorporated city or town and the

Oklahoma Tax Commission shall enter into contractual agreements

whereby the Tax Commission shall have authority to assess, to

collect and to enforce any taxes or, penalties or interest thereon,

levied by such incorporated city or town, and remit the same to such

municipality. Said assessment, collection, and enforcement

authority shall apply to any taxes, penalty or interest liability

existing at the time of contracting. Upon contracting, the Tax

Commission shall have all the powers of enforcement in regard to

such taxes, penalties and interest as are granted to or vested in

the contracting municipality. Such agreement shall provide for the

assessment, collection, enforcement, and prosecution of such

municipal tax, penalties and interest, in the same manner as and in

accordance with the administration, collection, enforcement, and

prosecution by the Tax Commission of any similar state tax except as

provided by agreement. Such agreement shall authorize the Tax

Commission to retain an amount not to exceed one-half of one percent

(0.5%) as a retention fee of municipal tax collected for services

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1119

rendered in connection with such collections; provided, if a

municipality files an action resulting in collection of delinquent

state and municipal taxes, the Tax Commission shall remit one-half

(1/2) of the retention fee applied to the amount of such taxes to

the municipality to be apportioned as are other sales tax revenue.

All funds retained by the Tax Commission for the collection services

to municipalities shall be deposited in the Oklahoma Tax Commission

Revolving Fund in the State Treasury. The municipality shall agree

to refrain from any assessment, collection, or enforcement of the

municipal tax except as specified in an agreement made pursuant to

subsections A, C, D and E of this section.

B. The Tax Commission shall place all sales taxes, including

penalties and interest, collected on behalf of a municipality

pursuant to the provisions of this section and all use taxes,

including penalties and interest, collected on behalf of a

municipality pursuant to the provisions of Section 1411 of this

title in the Sales Tax Remitting Account as provided in Section 1373

of this title.

C. Notwithstanding the provisions of subsection E of this

section, the Tax Commission and the governing body of any

incorporated city or town may enter into contractual agreements

whereby the municipality would be authorized to implement or augment

the enforcement, collection and prosecution of the municipal tax in

those contracting municipalities and to provide for the satisfaction

of refunds or credits to taxpayers. Such agreements shall and are

hereby authorized to provide that the municipality and the Tax

Commission may exchange necessary information to effectively carry

out the terms of such agreements. The municipality, its officers

and employees shall preserve the confidentiality of such information

in the same manner and be subject to the same penalties as provided

by Section 205 of this title, provided that the municipal prosecutor

and other municipal enforcement personnel may receive all

information necessary to implement or augment the enforcement and

prosecution of municipal sales tax ordinances.

D. Provided further that, upon the request of any incorporated

city or town, the Tax Commission shall enter into contractual

agreements with such municipality whereby the municipality would be

authorized to implement or augment the enforcement, either directly

or through contract with private auditors or audit firms, of the

municipal tax. Any person performing an audit shall first be

approved by the Tax Commission and, once approved, shall be

appointed as an agent of the Tax Commission for purposes of the

audit. Contracts with a private auditor or audit firm shall not be

subject to the limitations of Section 262 of this title and shall

and are hereby authorized to provide that the municipality, private

auditors or audit firms and the Tax Commission may exchange

necessary information to effectively carry out the terms of such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1120

agreements. The municipality, its officers and employees and

private auditors or audit firms may receive all information

necessary to perform audits and shall preserve the confidentiality

of such information in the same manner and be subject to the same

penalties as provided by Section 205 of this title. Municipalities

conducting audits directly or by contracting for private auditors or

audit firms pursuant to this subsection shall furnish to the Tax

Commission the audit results and all relevant supporting

documentation. Further, such municipalities shall provide for the

payment of private auditors or audit firms by deduction from the tax

assessment resulting from the audit conducted by said private

auditors or audit firms unless a municipality contracts with the

auditor or audit firm for another method of payment. Any municipal

sales tax funds recovered as a result of the services provided under

this subsection will not be included in calculating the retention

fee retained by the Tax Commission pursuant to subsection A of this

section. The contracts authorized by subsection A of this section

shall provide that the Tax Commission shall not have any obligations

thereunder to any municipality that does not participate in an audit

conducted under this subsection.

E. 1. Pursuant to the provisions of this subsection, upon the

request of any municipality, the Tax Commission shall enter into a

contractual agreement with the municipality whereby the municipality

would be authorized to engage in compliance activities, either

directly or through contract with private persons or entities, to

augment the collection of the municipal tax by the Tax Commission.

The sole responsibility for the administration of any and all such

compliance activities shall remain with the Tax Commission to ensure

that sellers and purchasers shall only be required to register, file

returns, and remit state and local taxes to one single authority,

and that no enforcement activities are duplicated.

2. Any contractual agreement entered into pursuant to paragraph

1 of this subsection and any person or entity who will be performing

compliance activities shall first be approved by the Tax Commission

in its sole discretion. Once approved, the private person or entity

shall be appointed as an agent of the Tax Commission for purposes of

such compliance activities. Any agreements entered into pursuant to

paragraph 1 of this subsection shall provide that the municipality,

private persons or entities appointed as an agent and the Tax

Commission may exchange necessary information to effectively carry

out the terms of the agreements. The municipality, its officers and

employees and any private person or entity appointed as an agent of

the Tax Commission may receive all information necessary for

compliance activities and shall preserve the confidentiality of the

information in the same manner and be subject to the same penalties

as provided by Section 205 of this title. Municipalities conducting

compliance activities directly or by contracting with private

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1121

persons or entities pursuant to this subsection shall furnish to the

Tax Commission the compliance results and all relevant supporting

documentation and the Tax Commission shall take such information and

issue proposed assessments or conduct other such administrative

action as is necessary.

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

fund for the Oklahoma Tax Commission to be known as the "Tax

Commission Compliance Fund". The fund shall be a continuing fund,

not subject to fiscal year limitations, and notwithstanding any

other provisions of law, shall consist of the first three-fourths of

one percent (3/4 of 1%) of enhanced collections of state sales and

use taxes collected pursuant to an agreement entered into pursuant

to paragraph 1 of this subsection. All monies accruing to the

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

expended by the Oklahoma Tax Commission for the purpose of

reimbursing a municipality for enhanced collections of state sales

taxes pursuant to an agreement entered into pursuant to paragraph 1

of this subsection. 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.

4. The Director of the Office of Management and Enterprise

Services shall form an Implementation Working Group composed of

representatives of municipalities and of the Tax Commission and

shall adopt a plan to implement this subsection by September 30,

2011. The plan shall ensure that the Tax Commission shall maintain

a central point of collection and centralized administration and

enforcement and further shall be consistent with all applicable

state laws.

F. Any sum or sums collected or required to be collected

pursuant to a municipal sales tax levy shall be deemed to be held in

trust for the municipality, and, as trustee, the collecting vendor

shall have a fiduciary duty to the municipality in regards to such

sums and shall be subject to the trust laws of this state.
Okla. Stat. tit. 68, § 68-711 — OK Code / Title 68 / Section 68-711
Registration of vehicles - Use of liquefied gas from cargo
Status: in_force

tank.

(a) Before any motor vehicle is operated on the public highways

of this state, the operation of which is subject to the tax levied

by subsection (b) of Section 3 of this act, and including the

vehicles of licensed dealers using special fuel, such motor vehicles

must be registered under this act with the Tax Commission as herein

provided. An application for registration of each motor vehicle

required to be registered must be on a form prescribed and furnished

by the Tax Commission showing the name, address and special fuel

user's or special fuel dealer's license number of the owner or

operator of such vehicle, a complete description of the motor

vehicle, including the make, model, year made, motor number, license

tag number, kind of special fuel used by such motor vehicle and such

other information as the Tax Commission may require.

(b) No vehicle used for the transportation of any liquefied gas,

including butane or propane, shall be allowed to use, for the

operation of said vehicle, gas directly from the cargo tank of said

vehicle or any trailer attached thereto; and any connection of a

fuel line between the motor of such vehicle and any tank other than

the regularly installed fuel tank of such vehicle, direct or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 348

indirect, and any valve or outlet for such a connection, is hereby

prohibited.

(c) Upon approval of said application, the Tax Commission shall

register such vehicle and issue a nontransferable special fuel use

vehicle permit therefor bearing a distinctive number and showing

that the vehicle described is registered with the Commission by a

licensed special fuel dealer or user who has complied with the

provisions of this act. Such permits shall remain in force until

surrendered, suspended or canceled in the manner provided by law.

(d) Every person operating a motor vehicle on the highways of

this state as a special fuel dealer or a special fuel user must at

all times during such operation have displayed in the cab of such

motor vehicle a special fuel use vehicle permit which shall be

subject to inspection at all times by representatives of the Tax

Commission and peace officers.
Okla. Stat. tit. 68, § 68-3503 — OK Code / Title 68 / Section 68-3503
Definitions
Status: in_force

As used in this act:

1. "Qualified federal facility" means a facility developed

after March 1, 1993, by or at the expense of a political subdivision

of this state and leased or conveyed to the government of the United

States which primarily houses federal employees; provided, the

annual gross payroll for new direct jobs of a qualified federal

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1361

facility must be projected by the Department of Commerce as having

the potential to equal or exceed Fifty Million Dollars

($50,000,000.00) when the facility is fully operational;

2. "New direct job" means full-time-equivalent employment in a

qualified federal facility which did not exist in this state prior

to the date of approval by the Department of Commerce of the

application of the political subdivision for the qualified federal

facility pursuant to the provisions of Section 4 of this act;

3. "Estimated direct state benefits" means the tax revenues

projected by the Department of Commerce to accrue to the state as a

result of new direct jobs;

4. "Estimated direct state costs" means the costs projected by

the Department of Commerce to accrue to the state as a result of new

direct jobs. Such costs shall include but not be limited to:

a. the costs of education of new state resident children,

b. the costs of public health, public safety and

transportation services to be provided to new state

residents,

c. the costs of other state services to be provided to

new state residents,

d. the costs of employee training and other state

services, and

e. the costs of physical infrastructure needed to support

the facility;

5. "Estimated net direct state benefits" means the estimated

direct state benefits less the estimated direct state costs;

6. "Net benefit rate" means the estimated net direct state

benefits computed as a percentage of gross payroll; provided, the

net benefit rate shall not exceed the lesser of five and one-fourth

percent (5.25%) or the minimum rate deemed by the Department of

Commerce to be necessary to result in an incentive payment at a

level which will enable the political subdivision to attract the

qualified federal facility;

7. "Political subdivision" means a municipality, a county or a

public trust, the beneficiary or beneficiaries of which are a

municipality, a county or the State of Oklahoma or a combination

thereof;

8. "Gross payroll" means wages for new direct jobs as defined

in paragraph (e) of Section 2385.1 of Title 68 of the Oklahoma

Statutes;

9. "Project term" means the length of time a political

subdivision may receive incentive payments pursuant to the

provisions of this act; provided, the project term shall not exceed

twenty (20) years from the date of the first incentive payment;

10. "Total net benefit" means the net benefit rate multiplied

by the gross payroll over the project term as estimated by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1362

Department of Commerce pursuant to the provisions of subsection C of

Section 4 of this act; and

11. "Develop" means acquire, maintain, construct, improve,

enlarge, renew, renovate, replace, lease, equip, furnish or operate.
Okla. Stat. tit. 68, § 68-2837 — OK Code / Title 68 / Section 68-2837
Corporations - Assessment
Status: in_force

All corporations organized, existing or doing business in this

state, other than railroads, air carriers and public service

corporations assessed by the State Board of Equalization, and other

than national banks, state banks, trust companies, and building and

loan associations, shall be assessed upon the value of their real

property and personal property as listed separately by such

corporation and less the value of any property which may be relieved

of ad valorem taxation by the payment of an in lieu tax.
Okla. Stat. tit. 68, § 68-2357.11A — OK Code / Title 68 / Section 68-2357.11A
Task Force for the Study of Transferable Tax Credits
Status: in_force

A. There is hereby created the Task Force for the Study of

Transferable Tax Credits.

B. The Task Force shall consist of nine (9) members to be

appointed or selected as follows:

1. Three members to be appointed by the Governor at least one

of whom shall be a principal member of the Governor’s staff;

2. Three members, who shall be members of the Oklahoma House of

Representatives, to be appointed by the Speaker of the Oklahoma

House of Representatives, one of whom shall be the Chair of the

Revenue and Taxation Subcommittee of the Appropriations and Budget

Committee; and

3. Three members, who shall be members of the Oklahoma State

Senate, to be appointed by the President Pro Tempore of the State

Senate, one of whom shall be the Chair of the Senate Finance

Committee.

C. The Task Force shall conduct an organizational meeting not

later than September 30, 2009. A majority of the members present at

the organizational meeting or any subsequent meeting shall

constitute a quorum for the purpose of any action taken including

the preparation and approval of the final report required by

subsection I of this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 783

D. The cochairs of the Task Force shall be the member who is

the Chair of the Revenue and Taxation Subcommittee of the

Appropriations and Budget Committee and the Chair of the Finance

Committee of the State Senate.

E. The Task Force shall be authorized to meet as necessary in

order to perform the duties imposed upon it. Legislative members of

the Task Force shall be reimbursed for travel expenses pursuant to

the provisions of Section 456 of Title 74 of the Oklahoma Statutes.

Other members of the Task Force shall be reimbursed as provided by

the appointing authority.

F. The Task Force shall conduct a study regarding all tax

credits that are transferable to any person or entity other than the

entity to whom or to which the credits are initially made available

pursuant to the statute creating the credit. The study shall

include, but shall not be limited to:

1. The justification for the enactment of transferable tax

credits based upon the relevant economics of the applicable industry

or economic sector affected;

2. The economic impact related to the utilization of

transferable tax credits;

3. Analysis of the utilization of the credits by tax credit

purchasers; and

4. Such other matters related to the tax credit as the Task

Force deems relevant.

G. The Task Force shall be subject to the provisions of:

1. The Oklahoma Open Meeting Act; and

2. The Oklahoma Open Records Act.

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

staff of the Oklahoma House of Representative and the State Senate.

I. The Task Force shall produce a final written report of its

findings and any recommendations regarding transferable tax credits.

The report shall be submitted to the Governor, the Speaker of the

Oklahoma House of Representatives and the President Pro Tempore of

the State Senate not later than December 31, 2009.

J. The provisions of this section shall cease to have the force

and effect of law and the Task Force shall terminate effective

January 1, 2010.
Okla. Stat. tit. 68, § 68-1354.30 — OK Code / Title 68 / Section 68-1354.30
Sourcing of sale of telecommunications services sold
Status: in_force

on call-by-call basis.

A. For the purpose of this section, the following definitions

apply:

1. "Air-to-ground radiotelephone service" means a radio

service, as that term is defined in 47 CFR 22.99, in which common

carriers are authorized to offer and provide radio

telecommunications service for hire to subscribers in aircraft;

2. "Call-by-call basis" means any method of charging for

telecommunications services where the price is measured by

individual calls;

3. "Communications channel" means a physical or virtual path of

communications over which signals are transmitted between or among

customer channel termination points;

4. "Customer" means the person or entity that contracts with

the seller of telecommunications services. If the end user of

telecommunications services is not the contracting party, the end

user of the telecommunications service is the customer of the

telecommunications service. "Customer" does not include a reseller

of telecommunications service or for mobile telecommunications

service of a serving carrier under an agreement to serve the

customer outside the home service provider's licensed service area;

5. "Customer channel termination point" means the location

where the customer either inputs or receives the communications;

6. "End user" means the person who utilizes the

telecommunications service. In the case of an entity, “end user”

means the individual who utilizes the service on behalf of the

entity;

7. "Home service provider" means the same as that term is

defined in Section 124(5) of Public Law 106-252, the Mobile

Telecommunications Sourcing Act;

8. "Mobile telecommunications service" means the same as that

term is defined in Section 124(5) of Public Law 106-252, the Mobile

Telecommunications Sourcing Act;

9. "Place of primary use" means the street address

representative of where the customer's use of the telecommunications

service primarily occurs, which must be the residential street

address or the primary business street address of the customer. In

the case of mobile telecommunications services, "place of primary

Oklahoma Statutes - Title 68. Revenue and Taxation Page 463

use" must be within the licensed service area of the home service

provider;

10. "Post-paid calling service" means the telecommunications

service obtained by making a payment on a call-by-call basis either

through the use of a credit card or payment mechanism such as a bank

card, travel card, credit card, or debit card, or by charge made to

which a telephone number which is not associated with the

origination or termination of the telecommunications service. A

post-paid calling service includes a telecommunications service,

except a prepaid wireless calling service, that would be a prepaid

calling service except it is not exclusively a telecommunications

service;

11. "Prepaid calling service" means the right to access

exclusively telecommunications services, which must be paid for in

advance and which enables the origination of calls using an access

number or authorization code, whether manually or electronically

dialed, and that is sold in predetermined units or dollars of which

the number declines with use in a known amount;

12. “Prepaid wireless calling service” means a

telecommunications wireless service that provides the right to

utilize mobile wireless service as well as other

nontelecommunications services, including the download of digital

products delivered electronically, content and ancillary services,

which must be paid for in advance that is sold in predetermined

units or dollars of which the number declines with use in a known

amount;

13. "Private communication service" means a telecommunication

service that entitles the customer to exclusive or priority use of a

communications channel or group of channels between or among

termination points, regardless of the manner in which such channel

or channels are connected, and includes switching capacity,

extension lines, stations, and any other associated services that

are provided in connection with the use of such channel or channels;

and

14. "Service address" means:

a. the location of the telecommunications equipment to

which a customer's call is charged and from which the

call originates or terminates, regardless of where the

call is billed or paid,

b. if the location in subparagraph a of this paragraph is

not known, “service address” means the origination

point of the signal of the telecommunications services

first identified by either the seller's

telecommunications system or in information received

by the seller from its service provider, where the

system used to transport such signals is not that of

the seller, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 464

c. if the locations in subparagraphs a and b of this

paragraph are not known, “service address” means the

location of the customer's place of primary use.

B. Except for the defined telecommunications services in

subsection D of this section, the sale of telecommunications

services sold on a call-by-call basis shall be sourced to:

1. Each level of taxing jurisdiction where the call originates

and terminates in that jurisdiction; or

2. Each level of taxing jurisdiction where the call either

originates or terminates and in which the service address is also

located.

C. Except for the defined telecommunications services in

subsection D of this section, a sale of telecommunications services

sold on a basis other than a call-by-call basis, is sourced to the

customer's place of primary use.

D. The sale of the following telecommunications services shall

be sourced to each level of taxing jurisdiction as follows:

1. A sale of mobile telecommunications services other than air-

to-ground radiotelephone service and prepaid calling service, is

sourced to the customer's place of primary use as required by the

provisions of Section 55001 of this title;

2. A sale of post-paid calling service is sourced to the

origination point of the telecommunications signal as first

identified by either:

a. the seller's telecommunications system, or

b. information received by the seller from its service

provider, where the system used to transport such

signals is not that of the seller;

3. A sale of prepaid calling service or a sale of a prepaid

wireless calling service is sourced in accordance with Section

1354.27 of this title. Provided, in the case of a sale of a prepaid

wireless calling service, the provisions of paragraph 5 of

subsection A of Section 1354.27 of this title shall apply; and

4. A sale of a private communication service is sourced as

follows:

a. service for a separate charge related to a customer

channel termination point is sourced to each level of

jurisdiction in which such customer channel

termination point is located,

b. service where all customer termination points are

located entirely within one jurisdiction or levels of

jurisdiction is sourced in such jurisdiction in which

the customer channel termination points are located,

c. service for segments of a channel between two customer

channel termination points located in different

jurisdictions and which segment of channel are

separately charged is sourced fifty percent (50%) in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 465

each level of jurisdiction in which the customer

channel termination points are located, and

d. service for segments of a channel located in more than

one jurisdiction or levels of jurisdiction and which

segments are not separately billed is sourced in each

jurisdiction based on the percentage determined by

dividing the number of customer channel termination

points in such jurisdiction by the total number of

customer channel termination points.
Okla. Stat. tit. 68, § 68-500.36 — OK Code / Title 68 / Section 68-500.36
Issuance of licenses - Duration - Nontransferability -
Status: in_force

Display - Surrender - Notice of discontinuance, sale or transfer of

business.

A. If the applicant and bond are approved, the Commission shall

issue a license and as many copies as the licensee has places of

business for which a license is required.

B. A license is valid until suspended, revoked for cause, or

canceled.

C. No license is transferable to another person or to another

place of business. For purposes of this section, a transfer of a

majority interest in a business association, other than a publicly

held association, including corporations, partnerships, trusts,

joint ventures and any other business association shall be deemed to

be a transfer of any license held by the business association to

another person. Any substantial change in ownership of a business

association, other than a publicly held business association, shall

be reported to the Commission pursuant to rules promulgated by the

Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 296

D. Each license shall be preserved and conspicuously displayed

at the place of business for which it is issued. The Commission

shall have authority to waive this requirement for any class of

licensee in its discretion.

E. Upon the discontinuance or relocation of the business, the

license issued for the location shall be immediately surrendered to

the Commission.

F. Whenever any person licensed to do business under this act

discontinues, sells, or transfers the business, the licensee shall

immediately notify the Commission in writing of the discontinuance,

sale, or transfer. The notice shall give the date of

discontinuance, sale, or transfer and in the event of the sale or

transfer of the business, the name and address of the purchaser or

transferee. The licensee shall be liable for all taxes, interest,

and penalties that accrue or may be owing and any criminal liability

for misuse of the license that occurs prior to issuance of the

notice.
Okla. Stat. tit. 68, § 68-4304 — OK Code / Title 68 / Section 68-4304
Quality event - Designation - Submission of forms to
Status: in_force

Oklahoma Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1494

A. Not later than thirty (30) days prior to the initial date of

a quality event, a host community may designate:

1. The dates during which a quality event will be hosted; and

2. The type of expenses eligible for distribution of captured

revenues to the host community including, but not limited to,

advertising, facility rental, promotional materials and security.

B. Any designation made by a host community for purposes of the

Oklahoma Quality Events Incentive Act shall be made pursuant to an

ordinance or resolution duly adopted by the governing body of the

host community.

C. A host community may only designate one quality event during

the time frame in which a designated quality event will occur.

D. Within sixty (60) days of the date on which the host

community adopts an ordinance or resolution pursuant to subsection A

of this section, such host community shall submit to the Oklahoma

Tax Commission, on such forms as the Tax Commission may prescribe, a

copy of such ordinance or resolution, an economic impact study and

the event history. The Oklahoma Tax Commission shall designate a

single employee or division responsible for processing information,

making determinations and any other duties related to the Oklahoma

Quality Events Incentive Act.

E. Within sixty (60) days from the date of receipt of the

information from the host community as required by subsection D of

this section, the Tax Commission shall approve or disapprove, in

whole or in part, the submission and analysis of the required

information. The Oklahoma Department of Commerce and the Oklahoma

Tourism and Recreation Department shall provide such assistance and

information as requested by the Tax Commission.
Okla. Stat. tit. 68, § 68-2393 — OK Code / Title 68 / Section 68-2393
Definitions
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1093

As used in the Oklahoma Tourism Development Act:

1. “Agreement” means an agreement entered into pursuant to

Section 2396 of this title, by and between the Executive Director of

the Oklahoma Department of Commerce and an approved company, with

respect to a tourism attraction project;

2. “Approved company” means any eligible company or companies

seeking to undertake a tourism attraction project and is approved by

the Executive Director pursuant to Sections 2395 and 2396 of this

title;

3. “Approved costs” means:

a. obligations incurred for labor and to vendors,

contractors, subcontractors, builders and suppliers in

connection with the acquisition, construction,

equipping and installation of a tourism attraction

project,

b. the costs of acquiring real property or rights in real

property in connection with a tourism attraction

project, and any costs incidental thereto,

c. the costs of contract bonds and of insurance of all

kinds that may be required or necessary during the

course of the acquisition, construction, equipping and

installation of a tourism attraction project which are

not paid by the vendor, supplier or contractor, or

otherwise provided,

d. all costs of architectural and engineering services

including, but not limited to, estimates, plans and

specifications, preliminary investigations, and

supervision of construction and installation, as well

as for the performance of all the duties required by

or consequent to the acquisition, construction,

equipping and installation of a tourism attraction

project,

e. all costs required to be paid under the terms of any

contract for the acquisition, construction, equipping

and installation of a tourism attraction project,

f. all costs required for the installation of utilities

in connection with a tourism attraction project

including, but not limited to, water, sewer, sewage

treatment, gas, electricity and communications, and

including off-site construction of utility extensions

paid for by the approved company, and

g. all other costs comparable with those described in

this paragraph;

4. “Director” means the Executive Director of the Oklahoma

Department of Commerce or the Executive Director’s designated

representative;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1094

5. “Eligible company” means any corporation, limited liability

company, partnership, sole proprietorship, business trust or any

other entity, operating or intending to operate a tourism attraction

project, whether owned or leased, within this state that meets the

standards promulgated by the Executive Director pursuant to Section

2394 of this title and, with respect to an Entertainment District,

shall also include any such entity that will acquire, construct,

develop, equip, install, expand or operate all or any portion of the

Entertainment District, whether owned or leased;

6. “Entertainment District” means a mixed-use planned

development project, with approved costs of One Million Dollars

($1,000,000.00) or more in the aggregate, encompassing more than one

hundred thousand (100,000) square feet and including an

entertainment or recreational component and at least three of the

following categories: (a) retail; (b) housing; (c) office; (d)

restaurants; (e) hotel, regardless of whether the hotel is a

destination hotel; (f) grocery; (g) brewery facilities for a small

brewer (as defined in the Oklahoma Alcoholic Beverage Control Act,

Section 1-103 of Title 37A of the Oklahoma Statutes); or (h)

structured parking. An Entertainment District may include a project

that is anticipated to be completed in multiple phases;

7. “Entertainment District Tenant Party” means any corporation,

limited liability company, partnership, sole proprietorship,

business trust or any other entity operating within a tourism

attraction project that is an Entertainment District pursuant to a

lease or similar agreement with an approved company or otherwise;

8. “Final approval” means the action taken by the Executive

Director authorizing the eligible company to receive inducements

under Section 2397 of this title;

9. “Increased state sales tax liability” means that portion of

an entity’s reported state sales tax liability resulting from

taxable sales of goods and services to its customers at the tourism

attraction which exceeds the reported state sales tax liability for

sales to its customers at the tourism attraction for the same month

in the calendar year immediately preceding the certification as an

approved company or an Entertainment District Tenant Party, as

applicable;

10. “Inducements” means the sales tax credit or incentive

payment as prescribed in Section 2397 of this title;

11. “Preliminary approval” means the action taken by the

Executive Director conditioned upon final approval by the Executive

Director upon satisfaction by the eligible company of the

requirements of the Oklahoma Tourism Development Act;

12. a. “Tourism attraction” means:

(1) a cultural or historical site,

(2) a recreational or entertainment facility,

(3) an area of natural phenomena or scenic beauty,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1095

(4) a theme park,

(5) an amusement or entertainment park,

(6) an indoor or outdoor play or music show,

(7) a botanical garden,

(8) a cultural or educational center,

(9) a destination hotel whose location and amenities

including, but not limited to, upscale dining,

recreation and entertainment, make the hotel

itself a destination for tourists, or

(10) an Entertainment District.

b. A tourism attraction shall not include:

(1) lodging facilities, unless:

(a) the facilities constitute a portion of a

tourism attraction project and represent

less than fifty percent (50%) of the total

approved costs of the tourism attraction

project, or

(b) the lodging facilities are a part of a

destination hotel or an Entertainment

District,

(2) facilities that are primarily devoted to the

retail sale of goods, unless:

(a) the goods are created at the site of the

tourism attraction project, or

(b) if the sale of goods is incidental to the

tourism attraction project, or

(c) such facilities are a part of an

Entertainment District,

(3) facilities that are not open to the general

public, unless such facilities are a part of an

Entertainment District wherein a substantial

portion of the Entertainment District is open to

the general public, as determined by the

Executive Director,

(4) facilities that do not serve as a likely

destination where individuals who are not

residents of this state would remain overnight in

commercial lodging at or near the tourism

attraction project, unless such facilities are a

part of an Entertainment District,

(5) facilities owned by the State of Oklahoma or a

political subdivision of this state, or

(6) facilities established for the purpose of

conducting legalized gambling. However, a

facility regulated under the Oklahoma Horse

Racing Act, Sections 200 through 209 of Title 3A

of the Oklahoma Statutes, shall be a tourism

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1096

attraction for purposes of the Oklahoma Tourism

Development Act for any approved project as

outlined in subparagraph a of this paragraph or

for an approved project relating to pari-mutuel

racing at the facility and not for establishing a

casino or for offering casino-style gambling; and

13. “Tourism attraction project” or “project” means:

a. the acquisition including the acquisition of real

estate by leasehold interest with a minimum term of

ten (10) years, construction and equipping of a

tourism attraction, and

b. the construction and installation of improvements to

facilities necessary or desirable for the acquisition,

construction and installation of a tourism attraction,

including, but not limited to:

(1) surveys, and

(2) installation of utilities, which may include:

(a) water, sewer, sewage treatment, gas,

electricity, communications and similar

facilities, and

(b) off-site construction of utility extensions

to the boundaries of the real estate on

which the facilities are located, all of

which shall be used to improve the economic

situation of the approved company in a

manner that shall allow the approved company

to attract tourists.
Okla. Stat. tit. 68, § 68-2902.3 — OK Code / Title 68 / Section 68-2902.3
Qualified aircraft manufacturers – Reimbursement of
Status: in_force

certain ad valorem taxes paid – Application – Agreement – Aircraft

Manufacturer Payment Fund – False or fraudulent application, claim,

etc. - Penalties.

A. As used in this section:

1. “Qualified aircraft manufacturer” means a corporation:

a. primarily engaged in the manufacture or repair of

aircraft components and replacement parts,

b. which is headquartered in this state and the primary

facilities of which are located in this state,

c. which, as of July 1, 2005, has wages in this state

totaling at least Eighty Million Dollars

($80,000,000.00) for the preceding twelve-month period,

and

d. which experienced a decline in annualized wages as a

result of the terrorist attacks on the United States on

September 11, 2001, and as a result of such decline,

had an application for a tax exemption pursuant to the

provisions of Section 2902 of Title 68 of the Oklahoma

Statutes denied or rejected by the Oklahoma Tax

Commission or a county assessor for one (1) or more

years beginning after such terrorist attacks and prior

to July 1, 2005; and

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

Commission.

B. A qualified aircraft manufacturer shall be eligible to enter

into an agreement with the Tax Commission for a period not to exceed

five (5) years. The agreement shall provide for the following:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1245

1. For each year of the term of the agreement, the qualified

aircraft manufacturer shall agree to:

a. maintain Oklahoma wages during the period of the

agreement in an amount not less than one hundred

percent (100%) of the manufacturer’s wages for the

twelve (12) months preceding July 1, 2005,

b. maintain or increase its investment, based on original

cost, in real and personal property in this state in an

amount not less than one hundred percent (100%) of the

manufacturer’s level of investment, based on original

cost, as of July 1, 2005, and

c. meet all other qualifications specified in this section

and provide documentation of such to the Tax

Commission; and

2. The Tax Commission shall agree to make payments to the

qualified aircraft manufacturer in the amount of ad valorem taxes

actually paid by the manufacturer in any year following the

terrorist attacks of September 11, 2001, but which would have been

exempt from ad valorem taxes pursuant to the provisions of Section

2902 of Title 68 of the Oklahoma Statutes if the manufacturer had

not experienced a decline in annualized wages as a result of such

terrorist attacks. Payments to a manufacturer shall not exceed the

amount of such taxes actually paid by the manufacturer prior to the

date of the payment, nor shall payments to a single manufacturer

exceed a total of Two Million Five Hundred Thousand Dollars

($2,500,000.00) over the five-year period of the agreement or a

total of Five Hundred Thousand Dollars ($500,000.00) in any single

fiscal year. If such amount is insufficient to reimburse the

manufacturer for ad valorem taxes actually paid by the manufacturer

in any year following the terrorist attacks of September 11, 2001,

but which would have been exempt from ad valorem taxes pursuant to

the provisions of Section 2902 of Title 68 of the Oklahoma Statutes

if the manufacturer had not experienced a decline in annualized

wages as a result of such terrorist attacks, any amount not

reimbursed shall carry forward and may be paid in a subsequent

fiscal year subject to the limitations of this section; provided, in

no event shall payments be made after the expiration of the

agreement.

C. A qualified aircraft manufacturer shall make an initial

application to the Tax Commission to enter into an agreement

pursuant to the provisions of this section not later than September

1, 2005, and upon approval, shall submit a claim for payment

annually thereafter for the remainder of the five-year period of the

agreement on a date specified by the Tax Commission. SuchApplication – Agreement – Aircraft Manufacturer Payment Fund – False or fraudulent application,of the

agreement.

C. A qualified aircraft manufacturer shall make an initial

application to the Tax Commission to enter into an agreement

pursuant to the provisions of this section not later than September

1, 2005, and upon approval, shall submit a claim for payment

annually thereafter for the remainder of the five-year period of the

agreement on a date specified by the Tax Commission. Such

application and claim shall be on a form prescribed by the Tax

Commission and shall contain such information as may be necessary

for the Tax Commission to determine if the qualifications and other

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1246

requirements of this section have been met. The determination shall

be made upon application of the manufacturer and annually thereafter

as a condition of receiving a payment pursuant to the provisions of

this section. Prior to approving a claim for payment, the Tax

Commission shall verify the information contained in the claim and

shall verify that all requirements of this section have been met as

a condition of making the payment.

D. If the qualified aircraft manufacturer does not meet the

terms of the agreement and all provisions of this section, payments

shall cease and shall not be resumed, and the agreement shall expire

and be void.

E. A qualified aircraft manufacturer that has qualified

pursuant to this section may receive payments only in accordance

with the provisions under which it initially applied and was

approved.

F. As soon as practicable after verification of the eligibility

of the qualified aircraft manufacturer as required by this section,

the Tax Commission shall issue a warrant to the manufacturer.

G. There is hereby created within the State Treasury a special

fund for the Tax Commission to be designated the “Aircraft

Manufacturer Payment Fund”. The Tax Commission is hereby authorized

and directed to withhold a portion of the taxes levied and collected

pursuant to Sections 1354 and 2355 of Title 68 of the Oklahoma

Statutes which would otherwise be apportioned to the General Revenue

Fund for deposit into the fund. The amount deposited shall equal

the sum of an amount required for making payments, as determined

pursuant to the provisions of this section. 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

this section. The liability of the State of Oklahoma to make the

investment payments under this section shall be limited to the

balance contained in the fund created by this subsection.

H. The Tax Commission may promulgate rules necessary to

implement its duties and responsibilities under the provisions of

this section.

I. Any person making an application, claim for payment or any

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

information pursuant to the provisions of this section who willfully

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

statement, invoice or other instrument or who willfully provides any

false or fraudulent information, or any person who willfully aids or

abets another in making such false or fraudulent application, claim,

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

willfully aids or abets another in providing any false or fraudulent

information, upon conviction, shall be guilty of a felony punishable

by the imposition of a fine not less than One Thousand Dollars

($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00) or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1247

imprisonment in the State Penitentiary for not less than two (2)

years and not more than five (5) years, or by both such fine and

imprisonment. Any person convicted of a violation of this section

shall be liable for the repayment of all investment payments which

were paid to the manufacturer. Interest shall be due on such

payments at the rate of ten percent (10%) per annum.
Okla. Stat. tit. 68, § 68-2888 — OK Code / Title 68 / Section 68-2888
Homestead, rural homestead and urban homestead defined
Status: in_force

A. 1. The term "homestead", as used in the provisions of the

Ad Valorem Tax Code governing homestead exemptions, shall mean and

include the actual residence of a natural person who is a citizen of

this state, provided the record actual ownership of such residence

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1230

be vested in such natural person residing and domiciled thereon.

Any single person of legal age, married couple and their minor child

or children or the minor child or children of a deceased person,

whether residing together or separated, or surviving spouse shall be

allowed under Section 2801 et seq. of this title only one homestead

exemption in this state. No person or the family of such person

shall be required to be domiciled thereon if such person is in the

armed service of the United States in time of war or during a state

of national emergency as declared by the Congress or the President

of the United States, and such person shall not be required to be

domiciled thereon in order to assert or claim the exemption provided

in Section 2889 of this title, and such exemption may be claimed by

any agent of, or member of the family of, such person. The

surviving spouse and/or minor children of a deceased person shall be

considered record owners of the homestead where the title of record

in the office of the county clerk on January 1 is in the name of the

deceased, but in all other cases the deed or other evidence of

ownership must be of record in the office of the county clerk on

January 1 in order for any person to be qualified as the record

owner. However, a natural person actually owning, residing and

domiciled in the residence on January 1 shall be deemed to be the

record owner of the residence on January 1, within the meaning of

this section, if the deed or other evidence of ownership of such

person, executed on or before January 1, be of record in the office

of the county clerk on or before February 1 immediately following.

Despite any provision to the contrary in this section, if a parent

or parents residing and domiciled in the residence own the residence

jointly with one or more of their children, whether residing

together or separated, and where the record joint ownership of the

property is recorded in the office of the county clerk in accordance

with the provisions of this section, the parent or parents residing

and domiciled in the residence shall be entitled to the entire

homestead exemption. A rural homestead shall not include more than

one hundred sixty (160) acres of land and the improvements thereon.

An urban homestead shall not include any land except the lot or

lots, or the unplatted tract, upon which are located the dwelling,

garage, barn and/or other outbuildings necessary or convenient for

family use.

2. Despite any provision to the contrary in this section, the

person actually owning, residing and domiciled in the residence as

of the date of a tornado shall be deemed to be the record owner of

the residence on such date, within the meaning of this section, if

the deed or other evidence of ownership of such person, executed on

or before such date, be of record in the office of the county clerk

on or before such date. However, the provisions of this paragraph

shall only apply to any person who is eligible to claim the income

tax credit pursuant to Section 2357.29A of this title with respect

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1231

to a tornado or to any person whose primary residence was damaged or

destroyed in a tornado and who purchased or built a new primary

residence at a location within this state other than the location of

the damaged or destroyed residence. For the purposes of this

section, "tornado" means a tornado which occurred in calendar year

2013 or any subsequent tornado for which a Presidential Major

Disaster Declaration was issued.

B. The term "rural homestead" as used herein shall mean and

include any homestead located outside a city or town or outside any

platted subdivision or addition.

C. The term "urban homestead" as used herein shall mean and

include any homestead located within any city or town whether

incorporated or unincorporated, or located within a platted

subdivision or addition, whether such subdivision or addition be a

part of a city or town. In no case shall an urban homestead exceed

in area one (1) acre.

D. For purposes of the provisions of Section 8E and Section 8F

of Article X of the Oklahoma Constitution, if a disabled veteran,

the surviving spouse of a disabled veteran or the surviving spouse

of a person who died while in the line of duty occupies improvements

which are affixed to the real property and record title to such real

property is held by a city or town or an entity formed pursuant to

the charter provisions or ordinances of a city or town or formed

under other provisions of law for the benefit of such city or town,

the improvements shall be considered to be the homestead of such

disabled veteran or the surviving spouse of such disabled veteran

for all purposes related to the homestead exemption authorized by

the provisions of the Ad Valorem Tax Code and the homestead

exemption shall not be denied on the basis that title to such

affixed improvements is held by a disabled veteran or surviving

spouse or an entity formed by them than the city or town which holds

title to the real property consisting of the land to which such

improvements are affixed.
Okla. Stat. tit. 68, § 68-2900 — OK Code / Title 68 / Section 68-2900
Homestead exemption - Unlawful acts - Penalties
Status: in_force

If any person make any false or fraudulent claim for exemption,

or make any false statement or false representation of a material

fact, in support of such claim, or any person who assists another in

the preparation of any such false or fraudulent claim, or enters

into any collusion with another by the execution of a fictitious

deed, or other instrument, for the purpose of obtaining unlawful

homestead exemption pursuant to the provisions of this Code, shall

be guilty of a misdemeanor and subject, upon conviction thereof, to

a forfeiture of the exemption herein granted for a period of two (2)

years from date of conviction, and to a fine of not less than

Twenty-five Dollars ($25.00), nor more than Two Hundred Dollars

($200.00), or by imprisonment in the county jail for not more than

six (6) months, or both. Any person who shall make oath to any

false or fraudulent homestead exemption application shall be guilty

of the felony of perjury and, upon conviction, subject to the

penalty provided by law for the felony of perjury.
Okla. Stat. tit. 68, § 68-804.1 — OK Code / Title 68 / Section 68-804.1
Estate tax lien
Status: in_force

For deaths occurring on or after January 1, 2010, no lien

related to estate tax shall attach to any property passing through

the estate of a decedent, by joint tenancy, or otherwise. No order

exempting estate tax liability shall be necessary to authorize the

release of such property or for the title of real property to be

marketable. This shall not be construed as relieving an estate from

lien obligations in effect for deaths occurring before January 1,

2010; provided, that for deaths occurring before January 1, 2010,

any lien related to estate tax shall be extinguished subsequent to

the lapse of ten (10) years after the date of death of a decedent

and no order exempting estate tax liability shall be necessary to

authorize release of such property or for the title of real property

to be marketable.
Okla. Stat. tit. 68, § 68-302-4 — OK Code / Title 68 / Section 68-302-4
Additional excise tax on cigarettes - Rate -
Status: in_force

Apportionment.

(a) In addition to the tax levied in Sections 302, 302-1, 302-2

and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby

levied upon the sale, use, gift, possession, or consumption of

cigarettes, as defined in Sections 301 through 325 of Title 68 of

the Oklahoma Statutes, within the State of Oklahoma a tax at the

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 151

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 provided for 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 Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-24349 — OK Code / Title 68 / Section 68-24349
Renumbered as § 3145 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, § 68-24305 — OK Code / Title 68 / Section 68-24305
Renumbered as § 3102 of this title by Laws 1988, c. 162,
Status: in_force

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

1, 1992.
Okla. Stat. tit. 68, § 68-1212 — OK Code / Title 68 / Section 68-1212
Penalties - Uniform procedure - Operation without license
Status: in_force

- Suspension and forfeiture.

A. If the report required pursuant to the provisions of Section

1210 of this title is not filed and the tax levied pursuant to the

provisions of Section 1203, 1204 or 1205 of this title is not paid

within the time provided under subsection C of Section 1208 of this

title, the Oklahoma Tax Commission shall levy and collect a penalty

for such delinquency in the amount of ten percent (10%) of the tax

due. Such penalty shall be collected and apportioned in the same

manner as is the tax itself. In such event, or if a form is not

filed, as required by subsection D of Section 1210 of this title by

a corporation, association or organization exempt from the tax

pursuant to subsection B of Section 1205 of this title, the Tax

Commission may enter an order directing the suspension of the

charter or other instrument of organization, under which the

corporation, association or organization may be organized, and the

forfeiture of all corporate or other rights inuring thereunder.

However, no such order of the Tax Commission shall be issued nor

effective as to any corporation, association or organization the

charter or certificate of authority of which is issued by the State

Banking Board or State Banking Commissioner rather than the

Secretary of State and the Tax Commission shall only notify the

registered agents or managing officer of the corporation,

association, or organization and shall notify the State Banking

Board or State Banking Commissioner of the amount of unpaid tax.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 421

The Commissioner shall require the payment of such tax, plus

interest and penalty, if any, within a reasonable time.

B. Any person who attempts or purports to exercise any of the

rights, privileges or powers of any such domestic corporation,

association or organization, or who does or attempts to do any

business in the state in behalf of any such foreign corporation,

association or organization, without having first obtained a license

therefor, as provided herein, or after any such license so obtained

shall have been canceled, forfeited, or expired, shall be guilty of

a misdemeanor.

C. Each trustee, director or officer of any such corporation,

association or organization, whose right to do business within this

state shall be so forfeited, shall, as to any and all debts of such

corporation, association or organization, which may be created or

incurred with his or her knowledge, approval and consent, within

this state after such forfeiture and before the reinstatement of the

right of such corporation to do business, be deemed and held liable

thereon in the same manner and to the same extent as if such

trustees, directors, and officers of such corporation, association

or organization were partners. Any corporation, association or

organization whose right to do business shall be thus forfeited

shall be denied the right to sue or defend in any court of this

state, except in a suit to forfeit the charter of such corporation,

association or organization. In any suit against such corporation,

association or organization on a cause of action arising before such

forfeiture, no affirmative relief shall be granted to such

corporation, association or organization unless its right to do

business in this state shall be reinstated as provided herein.

Every contract entered into by or in behalf of such corporation,

association or organization, after such forfeiture as provided

herein, is hereby declared to be voidable.

D. Notice of such suspension and forfeiture shall be forwarded

by certified mail, return receipt requested, to the last-known

address of the registered agent or managing officer of each

corporation, association or organization, and the Tax Commission may

cause notice of such suspension and forfeiture to be published in a

newspaper of general circulation in the county in which the general

business office of each such corporation, association or

organization is located in this state.

E. The Tax Commission, shall immediately upon entering an order

suspending and forfeiting any such charter or other instrument of

organization, transmit the name of each such corporation,

association or organization named therein to the Secretary of State

or the county clerk of the county in which the instrument under

which it may be organized is filed, and the Secretary of State or

county clerk, as the case may be, shall immediately record the same

and such record shall constitute notice to the public. The

Oklahoma Statutes - Title 68. Revenue and Taxation Page 422

suspension and forfeiture herein provided for shall become effective

immediately upon such record being made and the certificate of the

Secretary of State or the county clerk shall be prima facie evidence

of such suspension and forfeiture.

F. After the issuance of such order of suspension and

forfeiture by the Tax Commission, the charter or other instrument of

organization may only be revived and reinstated upon the payment of

the accrued fees and penalties and a reinstatement fee in the amount

of One Hundred Fifty Dollars ($150.00), and a showing by the

corporation, association or organization of a full compliance with

the laws of this state. Such payment of accrued fees and penalties

must be made prior to the expiration of the time provided in such

charter or other instrument of organization for the life of such

corporation, association or organization.
Okla. Stat. tit. 68, § 68-2357.322 — OK Code / Title 68 / Section 68-2357.322
Tuition reimbursement credit
Status: in_force

A. For taxable years beginning after December 31, 2025, and

ending before January 1, 2031, a qualified employer shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for tuition reimbursed to a qualified

employee.

B. The credit authorized by subsection A of this section may be

claimed only if the qualified employee has been awarded an

undergraduate or graduate degree within one (1) year of commencing

employment with the qualified employer.

C. The credit authorized by subsection A of this section shall

be in the amount of fifty percent (50%) of the tuition reimbursed to

a qualified employee for the first through fourth years of

employment. In no event shall this credit exceed fifty percent

(50%) of the average annual amount paid by a qualified employee for

enrollment and instruction in a qualified program at a public

institution in Oklahoma.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 897

D. The credit authorized by subsection A of this section shall

not be used to reduce the tax liability of the qualified employer to

less than zero (0).

E. No credit authorized by this section shall be claimed after

the fourth year of employment.
Okla. Stat. tit. 68, § 68-1908 — OK Code / Title 68 / Section 68-1908
Corporate mortgages - Further loans - Additional tax
Status: in_force

In the case of mortgages made by corporations in trust to secure

payments of bonds or obligations issued or to be issued thereafter,

if the total amount of principal indebtedness which under any

contingency may be advanced or accrued, or which may become secured

by any such mortgage which is subject to this article has not been

advanced or secured thereon or become secured thereby before such

mortgage is recorded, it may contain at the end thereof a statement

of the amount which at the time of the execution and delivery

thereof has been advanced or accrued thereon or which is then

secured by such mortgage; thereupon the tax payable on the recording

of the mortgage shall be computed on the basis of the amount so

stated to have been so advanced or accrued thereon, or which is

stated to be secured thereby. Such statement shall thereafter at

all times be binding upon and conclusive against the mortgagee, the

holders of any bonds or obligations secured by such mortgage and all

persons claiming through the mortgagee any interest in the mortgage

or in the mortgaged premises. Whenever a further amount is to be

advanced under the original mortgage, or shall accrue thereon or

become secured thereby, the corporation making such mortgage shall,

at or before the time when such amount is to be advanced, accrues or

becomes secured, file in the office of the county treasurer in the

county where such mortgage has been or is first recorded, a

statement, verified by the secretary, treasurer or other proper

Oklahoma Statutes - Title 68. Revenue and Taxation Page 708

officer of said corporation of the amount of principal indebtedness

to be so advanced, accruing or becoming secured, and the tax on such

amount shall become due and payable at the time of filing such

statement. Such additional tax shall be paid to the county

treasurer in the county where such mortgage has been or is first

recorded and a receipt therefor shall be noted in the margin of the

record of such mortgage and if requested a duplicate receipt for

such payment shall also be given to the party paying such tax and

the note of such payment or additional payment or such receipt shall

have the same force and effect as the record of receipt of the tax

which under this article is payable at or before the recording of

the mortgage. If such additional tax is not paid as required by this

section, the trust mortgagee shall not certify any bond or other

obligation issued on account thereof, and the district attorney of

the county in which such mortgage has been or is first recorded may

maintain an action against the corporation making such mortgage to

recover the amount of such tax, with interest at the rate of one

percent (1%) per month from the date when the same became due, and

upon recovering such tax and interest such district attorney shall

pay the same to the county treasurer of such county in satisfaction

of such tax. The corporation making such mortgage or the owner of

the property which secures the mortgage debt shall annually within

thirty (30) days after July 1st, until the maximum amount of

principal indebtedness secured by such mortgage has been advanced,

has accrued or become secured and the tax thereon paid, file in the

office of the county treasurer in the county where such mortgage has

been or is first recorded, a statement, verified by the secretary,

treasurer or other proper

officer of said corporation, of the total amount of principal

indebtedness that has been advanced or has accrued on such mortgage,

or has become secured thereby, prior to the first day of July

preceding the filing of such statement. A failure to file any

statement required by this section within the time required shall

subject the corporation making such mortgage to a penalty of One

Hundred Dollars ($100.00) per day for each day such failure

continues, recoverable by the district attorney of the county in

which such mortgage has been or is first recorded. Provided,

however, that where a mortgage, or deed of trust, is executed to

secure the payment of bonds issued by any domestic railroad,

transportation, transmission or industrial corporation and the money

derived from the sale of said bonds so secured by said mortgage, or

deed of trust, is to be used for the creation, construction,

building, improving and erecting of property that will be subject to

an ad valorem tax in the county where same is situated, there shall

be paid a recording fee on said mortgage, or deed of trust, so

executed for recording said mortgage, or deed of trust, the sum of

twenty-five cents ($0.25) for first folio and ten cents ($0.10) for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 709

each additional folio and fifty cents ($0.50) for indexing and

recorder's certificate instead of the fees designated in this

article, and on payment of same shall not be subject to the

penalties prescribed in this article.
Okla. Stat. tit. 68, § 68-323 — OK Code / Title 68 / Section 68-323
Restricted to sale or distribution to inmates - Possession
Status: in_force

by others.

The sale of such exempted cigarettes shall be restricted to

sales or distribution to patients or inmates of veterans hospitals

and residents of state operated domiciliary homes for veterans, as

shown by the records thereof, for their own personal use and

consumption. Possession of twenty (20) or more of such exempted

cigarettes by persons other than such inmates, patients or residents

shall be deemed prima facie evidence of intention to evade payment

of the stamp excise tax levied thereon, and shall be punishable as

is provided by Section 305 of this Code.
Okla. Stat. tit. 68, § 68-24304.1 — OK Code / Title 68 / Section 68-24304.1
Renumbered as § 3101 of this title by Laws 1988, c
Status: in_force

162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan.

1, 1992.
Okla. Stat. tit. 68, § 68-3032 — OK Code / Title 68 / Section 68-3032
Warrants and debts prohibited during protest period -
Status: in_force

Exceptions.

(1) Pending the expiration of the time within which protests

may be filed with the State Auditor and Inspector, no warrant shall

be issued or debt contracted by any municipality for any purpose

except as provided hereinafter:

(a) Counties: For salaries and compensation of each officer

and all regular deputies and employees thereunder, including home

demonstration agents and farm demonstration agents employed by the

board of county commissioners under contract with the Extension

Division of the Oklahoma State University or United States

Department of Agriculture or any other state or federal department

under cooperative agreement with the board of county commissioners

as now or that may hereafter be provided by law, salaries of the

county superintendent of health and regular employees of any county

health unit, for regular salaries and maintenance and operation

costs of a county hospital and other quasi-municipal boards now or

hereafter created by law; for insurance on county property and risks

including premiums on bonds of public officials; for office

supplies, blank books, stationery, printing, postage, telephone,

telegraph, lights, fuel and water; for rent; for support,

maintenance, surgical and medical attention and necessary medicine

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1319

and hospitalization, and transportation, of the poor or insane,

prisoners, and widows; for neglected children, crippled children;

for support, maintenance, surgical and medical attention and

necessary medicines and hospitalization and transportation of

crippled, homeless, abandoned, dependent and neglected children, and

children in danger of becoming delinquent, whether or not such debts

are contracted in conjunction with a cooperating state department or

agency; for jury commissioners, jurors, bailiffs, and witnesses for

courts of record, for transcripts and each item of court expense as

may be necessary and authorized by law; for fees of peace officers,

and for such fees and costs in criminal and coroner actions for

which the county is liable; for election expenses, including

salaries, per diem, and such other expenses as allowed by law; for

annual audits and examination of fiscal affairs of the county; for

fuels, oils, and maintenance and repair of county highway equipment

and regular salaries and wages of the county engineer, his or her

assistants, and regularly employed maintenance workers, in event of

emergency entered of record in the minutes of the board by full and

unanimous adoption, the necessary wages of emergency help, supplies,

and materials for county highway repair, or any other necessity of

the county as required by an emergency entered of record in the

board minutes; and capital outlay items purchased from temporary

appropriations approved by the board of county commissioners and the

county excise board or county budget boards whichever is

appropriate.

(b) Cities and towns: For salaries and temporary compensation

for each officer and all regular deputies and employees thereunder,

for insurance on city or town property or risks including bonds

required of any officials or employees, for office supplies, blank

books, stationery, printing, postage, telephone, telegraph, express,

freight, drayage, light, current, water, fuels and oils, maintenance

materials and supplies, and rents, whether for the city or town

proper or for any utility enterprise or for any quasi-municipal or

semi-independent board or commission therein authorized and

functioning under authority of city charters or the laws of this

state, or any department thereof such as street, police, radio,

fire, water, light, library, hospital, court, detention home; for

board, maintenance and medical care of prisoners; for charities and

aid to the poor; for clinics and health service including

cooperative agreements with the State Department of Health with or

without coordination with the board of county commissioners of the

county or schools of the city or town or in cooperation with any

other state or federal agency as now or as may hereafter be

authorized by law; for jurors and witnesses in the municipal

criminal court or police court; for election expenses, including

salaries, per diem, and such other expenses as allowed by law; for

annual or special audits and examination of fiscal affairs of cities

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1320

and towns; for maintenance of public libraries, parks, streets or

any other continuously functioning governmental, quasi-governmental,

or utility enterprise, and the continuing normal expense of

operation thereof whether of salaries, wages, materials, or

supplies, and whether herein enumerated or not; for capital

improvements or capital outlays; and, in event of emergency entered

of record by order of the governing board describing it, the

necessary wages of emergency help, supplies, materials, and other

necessities as the emergency demands. Provided, however, that this

section 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.

(c) School districts: For salaries and compensation of

officers; for salaries and compensation of teachers and other

employees; for office supplies, blank books, stationery and

printing; for light, fuel and water; for school supplies, equipment

and apparatus; for freight, express and other transportation

charges; for repair and maintenance of buildings, grounds and

equipment; for administrative expense; for transportation of

children to and from school; and for payment of insurance. Except

as otherwise provided by Section 1-117 of Title 70 of the Oklahoma

Statutes, capital expenditures, as defined by the section, shall not

be authorized by this section from the general fund of a school

district but may be authorized from the building fund of a school

district.

(d) Fairs: For premiums on livestock; poultry, agricultural

and horticultural products; dairy products, boys' and girls' club

work, products of domestic science and domestic arts, school

exhibits, hand paintings, decorating and drawing, manufactured

articles, cultivated plants and flowers.

For necessary expenses of management of all fairs authorized by

law including office expenses, postage, telegraph and telephone,

salary and traveling expenses of the secretary, printing and

necessary office supplies, premium ribbons and badges, clerical

help, guards, superintendents and judges.

For advertising the fairs and for decorating and cleaning the

grounds and buildings.

For transportation and arrangement of fair exhibits at the

county fair and county fair exhibits at the Oklahoma State Fair and

other state fairs.

(2) Pending the final determination of any protested levy, no

warrant shall be issued or debt contracted against any contested

portion of any fund, except for the purposes hereinbefore provided.
Okla. Stat. tit. 68, § 68-1354 — OK Code / Title 68 / Section 68-1354
Tax levy - Rate - Sales subject to tax
Status: in_force

A. There is hereby levied upon all sales, not otherwise

exempted in the Oklahoma Sales Tax Code, an excise tax of four and

one-half percent (4.5%) of the gross receipts or gross proceeds of

each sale of the following:

1. Tangible personal property, except newspapers and

periodicals;

2. Natural or artificial gas, electricity, ice, steam, or any

other utility or public service, except water, sewage and refuse.

Provided, the rate of four and one-half percent (4.5%) shall not

apply to sales subject to the provisions of paragraph 6 of Section

1357 of this title;

3. Transportation for hire to persons by common carriers,

including railroads both steam and electric, motor transportation

companies, pullman car companies, airlines, and other means of

transportation for hire, excluding:

a. transportation services provided by a tourism service

broker which are incidental to the rendition of

tourism brokerage services by such broker to a

customer regardless of whether or not such

transportation services are actually owned and

operated by the tourism service broker. For purposes

of this subsection, "tourism service broker" means any

person, firm, association or corporation or any

employee of such person, firm, association or

corporation which, for a fee, commission or other

valuable consideration, arranges or offers to arrange

trips, tours or other vacation or recreational travel

plans for a customer, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 445

b. transportation services provided by a funeral

establishment to family members and other persons for

purposes of conducting a funeral in this state;

4. Intrastate, interstate and international telecommunications

services sourced to this state in accordance with Section 1354.30 of

this title and ancillary services. Provided:

a. the term "telecommunications services" shall mean the

electronic transmission, conveyance, or routing of

voice, data, audio, video, or any other information or

signals to a point, or between or among points. The

term "telecommunications services" includes such

transmission, conveyance, or routing in which computer

processing applications are used to act on the form,

code or protocol of the content for purposes of

transmission, conveyance or routing without regard to

whether such service is referred to as voice-over

Internet protocol services or is classified by the

Federal Communications Commission as enhanced or value

added. "Telecommunications services" do not include:

(1) data processing and information services that

allow data to be generated, acquired, stored,

processed, or retrieved and delivered by an

electronic transmission to a purchaser where such

purchaser's primary purpose for the underlying

transaction is the processed data or information,

(2) installation or maintenance of wiring or

equipment on a customer's premises,

(3) tangible personal property,

(4) advertising, including but not limited to

directory advertising,

(5) billing and collection services provided to third

parties,

(6) Internet access services,

(7) radio and television audio and video programming

services, regardless of the medium, including the

furnishing of transmission, conveyance and

routing of such services by the programming

service provider. Radio and television audio and

video programming services shall include, but not

be limited to, cable service as defined in 47

U.S.C. 522(6) and audio and video programming

services delivered by commercial mobile radio

service providers, as defined in 47 C.F.R. 20.3,

(8) ancillary services, or

(9) digital products delivered electronically,

including but not limited to, software, music,

video, reading materials or ring tones,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 446

b. the term "interstate" means a "telecommunications

service" that originates in one United States state,

or a United States territory or possession, and

terminates in a different United States state or a

United States territory or possession,

c. the term "intrastate" means a telecommunications

service that originates in one United States state or

a United States territory or possession, and

terminates in the same United States state or a United

States territory or possession,

d. the term "ancillary services" means services that are

associated with or incidental to the provision of

telecommunications services, including but not limited

to "detailed telecommunications billing", "directory

assistance", "vertical service", and "voice mail

services",

e. in the case of a bundled transaction that includes

telecommunication service, ancillary service, Internet

access or audio or video programming service:

(1) if the price is attributable to products that are

taxable and products that are nontaxable, the

portion of the price attributable to the

nontaxable products may be subject to tax unless

the provider can identify by reasonable and

verifiable standards such portion for its books

and records kept in the regular course of

business for other purposes, including, but not

limited to, nontax purposes, and

(2) the provisions of this paragraph shall apply

unless otherwise provided by federal law, and

f. a sale of prepaid calling service or prepaid wireless

calling service shall be taxable at the time of sale

to the customer;

5. Telecommunications nonrecurring charges, which means an

amount billed for the installation, connection, change or initiation

of telecommunications services received by a customer;

6. Printing or printed matter of all types, kinds, or character

and, except for services of printing, copying or photocopying

performed by a privately owned scientific and educational library

sustained by monthly or annual dues paid by members sharing the use

of such services with students interested in the study of geology,

petroleum engineering or related subjects, any service of printing

or overprinting, including the copying of information by mimeograph,

multigraph, or by otherwise duplicating written or printed matter in

any manner, or the production of microfiche containing information

from magnetic tapes or other media furnished by customers;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 447

7. Service of furnishing rooms by hotel, apartment hotel,

public rooming house, motel, public lodging house, or tourist camp;

8. Service of furnishing storage or parking privileges by auto

hotels or parking lots;

9. Computer hardware, software, coding sheets, cards, magnetic

tapes or other media on which prewritten programs have been coded,

punched, or otherwise recorded, including the gross receipts from

the licensing of software programs;

10. Foods, confections, and all drinks sold or dispensed by

hotels, restaurants, or other dispensers, and sold for immediate

consumption upon the premises or delivered or carried away from the

premises for consumption elsewhere;

11. Advertising of all kinds, types, and characters, including

any and all devices used for advertising purposes except those

specifically exempt pursuant to the provisions of Section 1357 of

this title;

12. Dues or fees to clubs including free or complimentary dues

or fees which have a value equivalent to the charge that would have

otherwise been made, including any fees paid for the use of

facilities or services rendered at a health spa or club or any

similar facility or business;

13. Tickets for admission to or voluntary contributions made to

places of amusement, sports, entertainment, exhibition, display, or

other recreational events or activities, including free or

complimentary admissions which have a value equivalent to the charge

that would have otherwise been made; provided, that the state tax

generated from the sale of tickets for admission by an aquarium

exempt from taxation pursuant to the provisions of the Internal

Revenue Code, 26 U.S.C., Section 501(c)(3), or owned or operated by

a public trust or political subdivision of this state, shall be

collected and disbursed to the nonprofit organization, public trust

or political subdivision responsible for the aquarium's operations

for use by that entity for promoting visitation primarily to out-of-

state residents;

14. Charges made for the privilege of entering or engaging in

any kind of activity, such as tennis, racquetball, or handball, when

spectators are charged no admission fee;

15. Charges made for the privilege of using items for

amusement, sports, entertainment, or recreational activity, such as

trampolines or golf carts;

16. The rental of equipment for amusement, sports,

entertainment, or other recreational activities, such as bowling

shoes, skates, golf carts, or other sports or athletic equipment;

17. The gross receipts from sales from any vending machine

without any deduction for rental to locate the vending machine on

the premises of a person who is not the owner or any other

deductions therefrom;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 448

18. The gross receipts or gross proceeds from the rental or

lease of tangible personal property, including rental or lease of

personal property when the rental or lease agreement requires the

vendor to launder, clean, repair, or otherwise service the rented or

leased property on a regular basis, without any deduction for the

cost of the service rendered. If the rental or lease charge is

based on the retail value of the property at the time of making the

rental or lease agreement and the expected life of the property, and

the rental or lease charge is separately stated from the service

cost in the statement, bill, or invoice delivered to the consumer,

the cost of services rendered shall be deducted from the gross

receipts or gross proceeds;

19. Flowers, plants, shrubs, trees, and other floral items,

whether or not produced by the vendor, sold by persons engaged in

florist or nursery business in this state, including all orders

taken by an Oklahoma business for delivery in another state. All

orders taken outside this state for delivery within this state shall

not be subject to the taxes levied in this section;

20. Tangible personal property sold to persons, peddlers,

solicitors, or other salesmen, for resale when there is likelihood

that this state will lose tax revenue due to the difficulty of

enforcing the provisions of the Oklahoma Sales Tax Code because of:

a. the operation of the business,

b. the nature of the business,

c. the turnover of independent contractors,

d. the lack of place of business in which to display a

permit or keep records,

e. lack of adequate records,

f. the fact that the persons are minors or transients,

g. the fact that the persons are engaged in service

businesses, or

h. any other reasonable reason;

21. Any taxable services and tangible personal property

including materials, supplies, and equipment sold to contractors for

the purpose of developing and improving real estate even though said

real estate is intended for resale as real property, hereby declared

to be sales to consumers or users, however, taxable materials,

supplies and equipment sold to contractors as provided by this

subsection which are purchased as a result of and subsequent to the

date of a contract entered into either prior to the effective date

of any law increasing the rate of sales tax imposed by this article,

or entered into prior to the effective date of an ordinance or other

measure increasing the sales tax levy of a political subdivision

shall be subject to the rate of sales tax applicable, as of the date

such contract was entered into, to sales of such materials, supplies

and equipment if such purchases are required in order to complete

the contract. Such rate shall be applicable to purchases made

Oklahoma Statutes - Title 68. Revenue and Taxation Page 449

pursuant to the contract or any change order under the contract

until the contract or any change order has been completed, accepted

and the contractor has been discharged from any further obligation

under the contract or change order or until two (2) years from the

date on which the contract was entered into whichever occurs first.

The increased sales tax rate shall be applicable to all such

purchases at the time of sale and the contractor shall file a claim

for refund before the expiration of three (3) years after the date

of contract completion or five (5) years after the contract was

entered into, whichever occurs earlier. However, the Oklahoma Tax

Commission shall prescribe rules and regulations and shall provide

procedures for the refund to a contractor of sales taxes collected

on purchases eligible for the lower sales tax rate authorized by

this subsection;

22. Any taxable services and tangible personal property sold to

persons who are primarily engaged in selling their services, such as

repairmen, hereby declared to be sales to consumers or users; and

23. Canoes and paddleboats as defined in Section 4002 of Title

63 of the Oklahoma Statutes.

B. All solicitations or advertisements in print or electronic

media by Group Three vendors, for the sale of tangible property to

be delivered within this state, shall contain a notice that the sale

is subject to Oklahoma sales tax, unless the sale is exempt from

such taxation.
Okla. Stat. tit. 68, § 68-2912 — OK Code / Title 68 / Section 68-2912
Taxes on real estate as lien
Status: in_force

As between grantor and grantee of any land where there is no

express agreement as to who shall pay the taxes that may be assessed

thereon, taxes on any real estate shall become a lien on such real

estate on October 1 of each year, and if such real estate is

conveyed after said date the grantor shall pay such taxes, and if

conveyed on or prior to October 1st of such year the grantee shall

pay such taxes.
Okla. Stat. tit. 68, § 68-1371 — OK Code / Title 68 / Section 68-1371
County sales tax - Assessment, collection, and
Status: in_force

enforcement.

Any sales tax levied by a county pursuant to the provisions of

Section 1370 of this title shall be paid by the consumer to the

vendor. The board of county commissioners and the Oklahoma Tax

Commission shall enter into a contract whereby the Tax Commission

Oklahoma Statutes - Title 68. Revenue and Taxation Page 641

shall have authority to assess, collect, and enforce the sales tax,

and any penalties or interest thereon, levied by such county, and to

remit the same to the county. Such assessment, collection, and

enforcement authority shall apply to any sales tax, and any penalty

or interest liability existing at the time of contracting. Upon

contracting, the Tax Commission shall have the power of enforcement

of the sales tax, and any penalties or interest that are vested in

the county. The contract shall provide for the assessment,

collection, and enforcement of the sales tax, and the penalties or

interest, in the same manner as the administration, collection, and

enforcement of the state sales tax by the Tax Commission. For

providing such collection assistance, the Tax Commission shall

charge the county a fee of one-half of one percent (0.5%) of the

gross collection proceeds.

The Tax Commission shall place all sales taxes, including

penalties and interest, collected on behalf of a county pursuant to

the provisions of this section in the Sales Tax Remitting Account as

provided in Section 1373 of this title. As used in this section and

Sections 1372, 1373 and 1374 of this title, "sales tax" includes any

tax imposed pursuant to the provisions of Section 1370.9 of this

title.
Okla. Stat. tit. 68, § 68-2872 — OK Code / Title 68 / Section 68-2872
Compensation of chairman of county board of equalization
Status: in_force

for attendance of meetings of board of tax rolls corrections.

For attendance upon meetings of the board of tax roll

corrections the chairman of the county equalization board shall be

entitled to compensation at a rate identical to the compensation

authorized by law for attendance by the chairman of the county board

of equalization upon meetings of the county board of equalization;

but his attendance upon meetings of the board of tax roll

corrections shall not be counted against the maximum number of days

for which he may be compensated for equalization board meetings.
Okla. Stat. tit. 68, § 68-3011 — OK Code / Title 68 / Section 68-3011
Departments operated within general fund - Special budget
Status: in_force

and cash accounts - Items of appropriation.

(1) For each office, board, commission and department, including

public utilities operated within the general fund, and special

budget accounts and cash accounts, of counties, cities and towns,

the items of appropriation shall, unless otherwise provided by law,

be as follows: "personal services," "maintenance and operation," and

"capital outlay," applied as enumerated and defined in the preceding

section. Provided, that public utilities owned or controlled and

managed by the city may be operated within the budget as a

department within the general fund or may be separately operated as

a private enterprise, not controlled by general taxation statutes,

and expenditures for operating expenses, replacements and extensions

may be made from the income derived from the operation of such

utility without appropriation. Nothing herein contained shall

operate to prevent the governing board from transferring any

surplus, not needed for the operation of such public utilities, to

the general fund or sinking fund of the municipality.

(2) The board of trustees of a town (not a city) having a

population less than that required by law to become a city, may at

its option submit its estimate of needs in short form, not

departmentalized, showing in separate items the amounts of funds

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1305

estimated and appropriated for the functions and purposes thereof,

but defined as follows: "personal services," "maintenance and

operation" and "capital outlay" as enumerated and defined in the

preceding section. Small utilities managed directly by such board

of town trustees may be operated within such budget or separately

operated and reported as are city utilities separately operated; but

if within the budget and as separate department, the

departmentalized budget form shall be used.Oklahoma Statutes - Title 68. Revenue and Taxation Page 33
Okla. Stat. tit. 68, § 68-3204 — OK Code / Title 68 / Section 68-3204
Design and distribution of stamps - Accounting -
Status: in_force

Distribution of funds.

A. The Oklahoma Tax Commission shall design such stamps in such

denominations as in its judgment it deems necessary for the

administration of this tax. The Oklahoma Tax Commission shall

distribute the stamps to the county clerks of the counties of this

state, and the county clerks shall have the responsibility of

selling these stamps and shall have the further duty of accounting

for the stamps to the Oklahoma Tax Commission on the last day of

each month. Stamp metering machines or rubber stamps as prescribed

by the Oklahoma Tax Commission may be used by the county clerk, and

the expenses thereof shall be paid by the county concerned. The use

of meters or rubber stamps shall be governed by the Oklahoma Tax

Commission.

B. The county clerks shall account for all collections from the

sales of such stamps to the Oklahoma Tax Commission, on the last day

of each month. The first fifty-five cents ($0.55) of each seventy-

five cents ($0.75) collected shall be apportioned as follows:

1. The county clerks shall retain five percent (5%) of all

monies collected for such stamps as their cost of administration;

and

2. Of the remaining ninety-five percent (95%) the Oklahoma Tax

Commission shall apportion for the fiscal year ending June 30, 2022,

and for each fiscal year thereafter, Five Hundred Thousand Dollars

($500,000.00) plus three percent (3%) of the remainder as provided

in Sections 2947.2 and 2947.3 of this title. The remainder of the

collections shall be transferred by the Oklahoma Tax Commission to

the General Revenue Fund of the State Treasury to be expended

pursuant to legislative appropriation.

C. The remaining twenty cents ($0.20) of each seventy-five

cents ($0.75) collected shall be paid into the county general fund.
Okla. Stat. tit. 68, § 68-4510 — OK Code / Title 68 / Section 68-4510
Triennial report on job creation and fiscal analysis
Status: in_force

The Oklahoma Department of Commerce shall prepare triennially a

report which shall include, but not be limited to, documentation of

the new direct jobs created under the Oklahoma Remote Quality Jobs

Incentive Act and a fiscal analysis of the costs and benefits of

this act to the state. The report shall be submitted to the

President Pro Tempore of the Senate, the Speaker of the House of

Representatives and the Governor of this state no later than March

1, 2023, and every three (3) years thereafter. The report may be

used for the purpose of determining whether to continue or sunset

the Oklahoma Remote Quality Jobs Incentive Act.
Okla. Stat. tit. 68, § 68-3013 — OK Code / Title 68 / Section 68-3013
Notice of hearing - Continuing hearings - Calling
Status: in_force

officials for examination.

The notice of such hearing shall be given by one publication in

a newspaper of general circulation in such county and such notice

shall fix the time and place of such hearing.

The hearing shall be continued from day to day until concluded,

not to exceed a total of ten (10) days; provided, however, that such

hearing shall be concluded before the expiration of ten (10) days if

there are no requests on file with the board at such hearing. Upon

the request of any taxpayer at such hearing, the excise board shall

have the power to call in the official or person in charge of any

office, department, or municipality for examination concerning

estimated needs for current expense purposes for the current fiscal

year, as certified by the various municipalities.
Okla. Stat. tit. 68, § 68-24322 — OK Code / Title 68 / Section 68-24322
Renumbered as § 3117 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1539
Okla. Stat. tit. 68, § 68-500.41 — OK Code / Title 68 / Section 68-500.41
Exporter reports
Status: in_force

A. Each person licensed as an exporter shall file by the

twenty-seventh day of each month reports with the Commission on

forms prescribed and furnished by the Commission concerning the

amount of motor fuel exported from this state.

B. The report shall contain the following information with

respect to motor fuel other than diesel fuel dyed in accordance with

the Internal Revenue Code:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 301

1. All shipments of motor fuel removed from a terminal in this

state for direct delivery outside of this state by the licensed

exporter, sorted by state of destination;

2. The gallons delivered to taxing jurisdictions outside this

state out of bulk plant storage, and whether by transport truck or

tank wagon;

3. The name and federal employer identification number of the

person receiving the exported motor fuel from the exporter;

4. The date of the shipments; and

5. The carrier name or alpha code and carrier federal

identification number.

The Commission may, in addition, require the reporting of any other

information it considers reasonably necessary to the enforcement of

this act. The Commission may waive this reporting requirement if it

finds the reports unnecessary to the administration of this act.
Okla. Stat. tit. 68, § 68-6002 — OK Code / Title 68 / Section 68-6002
Levy of tax - Interest
Status: in_force

Beginning on and after July 1, 1984, there shall be levied an

excise tax of three and one-fourth percent (3 1/4%) of the purchase

price of each aircraft that is to be registered with the Federal

Aviation Administration, upon the transfer of legal ownership of any

such aircraft or the use of any such aircraft within this state.

The excise tax levied pursuant to the provisions of Sections 6001

through 6004 of this title is in lieu of all other taxes on the

transfer or the first registration in this state on aircraft,

including optional equipment and accessories attached thereto at the

time of sale and sold as a part thereof, except annual aircraft

registration fees. The tax hereby levied shall be due at the time

of the transfer of legal ownership or first registration in this

state, and shall be collected by Service Oklahoma at the time of the

issuance of a certificate of registration for any such aircraft.

The excise tax levied pursuant to the provisions of this section

shall be delinquent from and after the twentieth day after the legal

ownership or possession of any aircraft is obtained. Any person

failing or refusing to pay the tax provided for in this section on

or before the date of delinquency shall pay, in addition to the tax,

a penalty of ten percent (10%) on the total amount of tax due.

Interest shall be collected on the total delinquent tax at the rate

of one and one-fourth percent (1 1/4%) per month from the date of

the delinquency until the tax is paid.
Okla. Stat. tit. 68, § 68-1509.2 — OK Code / Title 68 / Section 68-1509.2
Requirements to obtain permit
Status: in_force

To obtain a permit to sell or distribute coin-operated devices,

an applicant shall comply with the following requirements:

1. Be a resident of this state for two (2) years preceding the

date of the application;

2. Not be a convicted felon;

3. Have obtained an Oklahoma Sales Tax Permit to be used

exclusively to report the sale of coin-operated devices; and

4. Be either an owner or partner of a business selling or

distributing coin-operated devices.
Okla. Stat. tit. 68, § 68-3657 — OK Code / Title 68 / Section 68-3657
Quality Jobs Program Incentive Leverage Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Development Finance Authority to be designated the

“Quality Jobs Program Incentive Leverage Fund”. All amounts

deposited into the fund shall be used and expended by the Oklahoma

Development Finance Authority solely for the purposes and in the

amounts authorized by the Oklahoma Quality Jobs Incentive Leverage

Act. The Oklahoma Development Finance Authority is hereby

specifically authorized and directed to use the monies transferred

from the Quality Jobs Program Incentive Leverage Fund for the

payment of principal, interest and other costs associated with the

issuance of obligations pursuant to the provisions of this act. The

Oklahoma Development Finance Authority shall establish separate

accounts within the Quality Jobs Program Incentive Leverage Fund as

may be required to separately record transactions involving each

establishment that files an irrevocable election or second

irrevocable election pursuant to Section 3658 of this title and to

provide for the deposit of incentive payments, if applicable, and

withholding taxes apportioned to the Fund pursuant to Section 3659

of this title or for such other purposes as the Authority may

determine to be necessary.
Okla. Stat. tit. 68, § 68-1903 — OK Code / Title 68 / Section 68-1903
Exemptions prohibited
Status: in_force

No mortgage of real property situated within this state shall be

exempt, and no person or corporation owning any debt or obligation

secured by mortgage of real property situated within this state

shall be exempt, from the tax imposed by this article by reason of

anything contained in any other statute, or by reason of

nonresidence within this state, or for any other cause.
Okla. Stat. tit. 68, § 68-24335 — OK Code / Title 68 / Section 68-24335
Renumbered as § 3131 of this title by Laws 1988, c. 162,
Status: in_force

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

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-2860 — OK Code / Title 68 / Section 68-2860
Railroads, air carriers and public service corporations -
Status: in_force

Certification of assessed valuations.

A. The State Board of Equalization, after having assessed all

property of railroads, air carriers and public service corporations

in this state according to the provisions of the Ad Valorem Tax

Code, shall cause the assessed valuations to be certified by the

State Auditor and Inspector to the county assessors of each county

in which any portion of the property of any such railroad, air

carrier or public service corporation may be located. Such

certificates of assessment shall show the various portions of the

property of such corporations located and taxable in each county,

and in every city, town, school district or other municipal

subdivision thereof, and shall include a full statement of all

property of such corporations located in each of the said several

subdivisions, together with the assessed value thereof. Said

valuations shall be certified by the State Auditor and Inspector to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1189

the assessors of the several counties wherein such property is

located on or before July 31 of each year.

B. The county assessor shall enter on his assessment roll in

its appropriate place the assessed valuation of each railroad, air

carrier and public service corporation, and at the proper time,

place such assessment on the proper tax roll of his county, subject

to the levies as provided by law.
Okla. Stat. tit. 68, § 68-3601 — OK Code / Title 68 / Section 68-3601
Short title
Status: in_force

Section 3601 et seq. of this title shall be known and may be

cited as the "Oklahoma Quality Jobs Program Act".