Okla. Stat. tit. 68, § 68-256.1 — OK Code / Title 68 / Section 68-256.1
Program to educate businesses selling or leasing
Status: in_force

tangible personal property without a permit.

A. The Oklahoma Tax Commission shall establish a program that

focuses on educating businesses, as well as identifying and

registering businesses who are actively selling or leasing tangible

personal property in Oklahoma without a permit as required under

Section 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax

Commission shall monitor and provide education to business owners of

their state tax responsibilities.

B. The program shall include the establishment of teams of Tax

Commission employees conducting visits to nonresidential retail

businesses to:

1. Determine the existence of a sales tax permit and other

required permits and licenses;

2. Verify accuracy and validity of licenses and permits;

3. Determine if the business is reporting and remitting taxes

properly; and

4. Provide information and assistance to the business owner on

tax reporting responsibilities.

C. The Tax Commission shall conduct such visits in a manner

that shall not disrupt the operations of a business location.
Okla. Stat. tit. 68, § 68-214 — OK Code / Title 68 / Section 68-214
Release of property from lien - Execution and recording
Status: in_force

The Oklahoma Tax Commission may release any property from the

lien of any warrant, certificate, judgment, or levy procured by it;

provided, payment shall be made to the Tax Commission of such sum as

it shall deem adequate consideration for such release, or a deposit

shall be made with the Tax Commission of such security as it shall

deem adequate to secure the payment of any debt evidenced by any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 80

such warrant, certificate, judgment, or levy, the lien of which is

sought to be released. Provided further, however, the Tax

Commission shall issue such releases without the payment of any

consideration in cases where it determines that its warrant,

certificate or judgment is clouding the title of such property by

reason of error in the description of properties or similarity of

names. Such release shall be filed in the office of the county

clerk in which the lien is filed or same shall be recorded in any

office in which conveyances of real estate may be recorded. Such

release may be filed in the appropriate office of the county clerk

by the taxpayer or by the Tax Commission. If such release is filed

by the Tax Commission, the Tax Commission shall collect the filing

fee, as authorized by statute, along with the other consideration

for the release. The Tax Commission may file the release in the

appropriate office of the county clerk by electronic means. Upon

collection of the filing fees, the Tax Commission shall transmit the

revenue to the State Treasurer to be deposited in the Oklahoma Tax

Commission Fund. The revenue from the fees collected shall be

remitted monthly by the Tax Commission to the appropriate county

treasurers to be deposited in the appropriate fund of the county

clerk's department.
Okla. Stat. tit. 68, § 68-613 — OK Code / Title 68 / Section 68-613
Discontinuance of operations
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 334

(a) Whenever any person to whom a Motor Fuel/Diesel Fuel

Importer for Use License has been issued ceases doing business or

discontinues all operations in Oklahoma subject to the tax levied by

this article, such person must notify the Corporation Commission in

writing of said fact within fifteen (15) days after such

discontinuance and surrender such license together with all Motor

Fuel/Diesel Fuel Importer for Use Licenses issued. All tax,

penalties and interest levied by this article due from such person

at the time of such discontinuance, shall become due and payable

concurrently with such discontinuance, and such person must make a

report and pay all such tax, interest and penalties at the time his

license is surrendered.

(b) Any person willfully violating any of the provisions of this

section 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 be sentenced to imprisonment in the county jail for

not more than one (1) year or both. Venue for prosecution arising

under this section shall be in the district court of any county in

which such person resides, or, if such person is not a resident of

this state, any county in which such person uses the highways of

this state or maintains an established place of business.
Okla. Stat. tit. 68, § 68-3936 — OK Code / Title 68 / Section 68-3936
Reports on investments by rural funds - Application to
Status: in_force

exit the program.

A. Rural funds shall submit a report to the Department within

the first fifteen (15) business days after the second and third

anniversary of the initial credit allowance date. The report

following the second anniversary shall provide documentation as to

the investment of sixty percent (60%) of the purchase price of such

capital investment in qualified investments. The report following

the third anniversary shall provide documentation as to the

investment of one hundred percent (100%) of the purchase price of

such capital investment in qualified investments. Unless previously

reported pursuant to this subsection, such reports shall also

include:

1. The name and location of each eligible business receiving a

qualified investment;

2. Bank statements of such rural fund evidencing each qualified

investment;

3. A copy of the written opinion of the Department, as provided

in subsection C of Section 4 of this act, or evidence that such

business was an eligible business at the time of such qualified

investment, as applicable;

4. The number of jobs created and jobs retained as a result of

each qualified investment;

5. The average salary of positions described in paragraph 4 of

this subsection; and

6. Such other information as required by the Department.

B. For all subsequent years, rural funds shall submit an annual

report to the Department within ninety (90) days of the beginning of

the calendar year during the compliance period. The report shall

include, but is not limited to, the following:

1. The number of jobs created and jobs retained as a result of

qualified investments;

2. The average annual salary of positions described in

paragraph 1 of this subsection; and

3. Such other information as required by the Department.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1470

C. On or after the sixth anniversary of the credit allowance

date, a rural fund may apply to the Department to exit the program

and no longer be subject to the regulation hereunder. The

Department shall respond to the exit application within fifteen (15)

days of receipt. In evaluating the exit application, the fact that

no credits have been recaptured and that the rural fund has not

received a notice of recapture that has not been cured pursuant to

subsection E of Section 5 of this act shall be sufficient evidence

to prove that the rural fund is eligible for exit. The Department

shall not unreasonably deny an exit application submitted under this

section. If an exit application is denied, the notice shall include

the reasons for the determination.
Okla. Stat. tit. 68, § 68-500.55 — OK Code / Title 68 / Section 68-500.55
Notice to be provided and posted with dyed diesel fuel
Status: in_force

A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY

FOR TAXABLE USE" shall be:

1. Provided by the terminal operator to any person that

receives dyed diesel fuel at a terminal rack of that terminal

operator;

2. Provided by any seller of dyed diesel fuel to its buyer if

the diesel fuel is located outside the bulk transfer/terminal system

and is not sold from a retail pump posted in accordance with the

requirements of paragraph 3 of this section; and

3. Posted by a seller on any retail pump where it sells dyed

diesel fuel for use by its buyer.

The form of notice required under paragraphs 1 and 2 of this section

shall be provided by the time of the removal or sale and shall

appear on shipping papers, bills of lading, and invoices

accompanying the sale or removal of the dyed diesel fuel.
Okla. Stat. tit. 68, § 68-1505 — OK Code / Title 68 / Section 68-1505
Taxable year - Decal for remainder of year
Status: in_force

For the purpose of the decal issued under Sections 1501 et seq.

of this title, the fee year shall begin on the first day of July and

end on the last day of the following June; and shall be divided into

two (2) halves. The Tax Commission shall in each instance issue

decals for the remainder of the fee year upon payment of the fee on

the basis of the current and remaining half of such fee year. Any

product purchased for resale, through a vending machine where fees

have been paid and decals affixed, shall not be subject to sales

tax.
Okla. Stat. tit. 68, § 68-500.27 — OK Code / Title 68 / Section 68-500.27
Retainage of 0.1% of tax for administrative costs
Status: in_force

Every supplier and permissive supplier which properly remits tax

under this act shall be allowed to retain one-tenth of one percent

(0.1%) of the tax imposed by this act and collected and remitted by

that supplier in accordance with this act to cover the costs of

administration imposed by this act including reporting, audit

compliance, dye injection, and shipping paper preparation.
Okla. Stat. tit. 68, § 68-2378 — OK Code / Title 68 / Section 68-2378
Other taxes not in lieu of income tax
Status: in_force

All taxes, required to be paid under any other law of this state

in which law it is stated either, that such taxes are to be in lieu

of other taxes, or that the property on which the tax is levied

shall be subject to no other form of tax than therein provided, are

hereby declared to be in lieu of general ad valorem property taxes,

and shall not be construed to be in lieu of the net income tax

hereby levied.
Okla. Stat. tit. 68, § 68-3647.4 — OK Code / Title 68 / Section 68-3647.4
Rebate payment calculation
Status: in_force

A. Subject to the approval and ongoing review of the

eligibility application by the Oklahoma Department of Commerce, the

ROA-25 investment rebate payment authorized by this act shall be

equal to one-fifteenth (1/15) of the payout value of the financial

instrument purchased or acquired pursuant to Section 5 of this act;

ROA-25 investment rebate payments in the same amount shall be

allowed in each of the fifteen (15) subsequent years, provided the

Department has verified that the establishment remains eligible for

such payment in each successive year based on the eligibility

criteria of this act.

B. The Oklahoma Department of Commerce is authorized to

conditionally pre-qualify and account for anticipated future ROA-25

investment rebate payments. The Oklahoma Department of Commerce

shall not pre-qualify ROA-25 investment rebate payments, encumber

funds, pre-encumber funds, or otherwise allocate resources in any

way that would result in the allocation of ROA-25 investment rebate

payments in excess of the anticipated accumulation of available

funds in the ROA-25 Beneficiary Revolving Fund.
Okla. Stat. tit. 68, § 68-105 — OK Code / Title 68 / Section 68-105
Attorneys for Commission
Status: in_force

A. The Tax Commission shall employ a Chief Attorney to be

designated "General Counsel" and other attorneys each to be

designated "attorney" who shall be the legal advisors for the

Commission and are authorized to appear for and represent the

Commission in any and all litigation that may arise in the discharge

of its duties.

B. The General Counsel or the district attorney shall initiate

criminal actions for violations of the tax laws of this state in the

district court of the county in which the defendant resides or

maintains a place of business. The attorneys for the Tax Commission

may prosecute such criminal actions or may, upon request of a

district attorney, appear and assist in the prosecution of such

actions initiated by the district attorney.

C. For purposes of this section, the term "tax laws of this

state" means any law of the State of Oklahoma which levies, imposes,

provides for administration of, or in any way relates to a tax, fee,

or revenue raising property which is collected by or required to be

deposited with the Commission.

D. The General Counsel and attorneys shall devote all of their

time to the Commission and their salaries shall be fixed by the

Commission.
Okla. Stat. tit. 68, § 68-4403 — OK Code / Title 68 / Section 68-4403
Definitions
Status: in_force

As used in this act:

1. “Base Year” or “Lake Murray Designated Area Base Year” means

the amount of state sales tax revenue remitted by vendors located

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1498

within the Lake Murray Designated Area during the fiscal year ending

June 30, 2007, or the amount of state sales tax revenue remitted by

vendors as a result of sales taxable transactions occurring within

the Lake Murray Designated Area during the fiscal year ending June

30, 2007, or the sum of both such amounts;

2. “Incremental sales tax revenues” means the amount of sales

tax revenue in excess of the amount of sales tax revenue collected

within the Lake Murray Designated Area during the Base Year for

purposes of the computation required by subsection A of Section 10

of this act;

3. “Lake Murray Designated Area” means the area of land

bordered on the north by State Highway 70, on the east by the

eastern side of Townships 5 and 6 South, Range 2 East, on the south

by the southern side of Township 6 South, Range 2 East and on the

west by Interstate 35;

4. “State sales tax revenue” means a portion of the proceeds

from the state sales tax levy imposed pursuant to Section 1354 of

Title 68 of the Oklahoma Statutes upon taxable transactions

occurring within the Lake Murray Designated Area; and

5. “Vendors” means those persons or business entities making

taxable sales of tangible personal property or services within the

Lake Murray Designated Area or which are required to remit sales tax

based upon transactions occurring within the Lake Murray Designated

Area and unless the context otherwise requires shall have the same

meaning as defined by Section 1352 of Title 68 of the Oklahoma

Statutes.
Okla. Stat. tit. 68, § 68-102.1 — OK Code / Title 68 / Section 68-102.1
Salaries
Status: in_force

A. For any period commencing on or after January, 1995, the

annual salary of an officer of the Oklahoma Tax Commission shall be

increased by the percentage or amount provided for salary increases

for employees of the Oklahoma Tax Commission for each fiscal year

beginning with Fiscal Year 1995, if such employee salary increases

are authorized by the Legislature.

B. From and after the beginning date of a term of office which

commences in, or after January 1997, the annual salary, payable

monthly, of the officers of the Tax Commission shall be as follows:

Chairman $85,000.00

Vice-Chairman $84,500.00

Secretary-Member $84,500.00

C. Effective January 2005, from and after the beginning date of

a term of office which commences in or after January 2003, the

annual salary, payable to the officers of the Tax Commission shall

be equal to that paid to a judge of the Workers’ Compensation Court.

D. All such salaries shall be payable monthly out of monies

available for expenditure for such purpose.
Okla. Stat. tit. 68, § 68-2856 — OK Code / Title 68 / Section 68-2856
Express companies - Statement under oath - Assessment
Status: in_force

A. Every express company doing business in this state shall

file with the Oklahoma Tax Commission a statement under oath, which

shall include a duplicate of the report made by said company to the

Interstate Commerce Commission of its assets, income, disbursements

and business for the year ending on the thirty-first day of December

of the preceding year.

B. Each statement shall also contain the following items, or

such of them as may not be covered by the information contained in

the report to the Interstate Commerce Commission, and which said

item shall be reported as the same existed on the thirty-first day

of December of the preceding year:

1. The total net assets of the company, as the same are carried

upon the books of the company;

2. The total net assets of the company invested in or

pertaining to business other than the express business, as such

assets are carried upon the books of the company;

3. The total net assets of the company pertaining to or

invested in its express business, as the same are carried upon the

books of the company;

4. The amount of the capital stock of the company and the

number of shares into which the same is divided, or if the company

has no capital stock, then the number of shares or interests into

which it is divided, together with the value placed upon each share,

or interest, for bookkeeping purposes;

5. The market value of the share of the capital stock, or of

the shares or interest of the company, which market price shall be

determined by the average price at which such shares of the capital

stock or shares or interest of the company shall have been sold

during the year upon the New York Stock Exchange, or if such shares

or interest of the company are not listed upon the New York Stock

Exchange, then the average price at which the same have been sold

during the year upon all other stock exchanges;

6. The total mileage, other than ocean mileage, over which the

company conducts an express business; and

7. The mileage over which the company conducts an express

business in this state, the mileage in each county of the state, and

the mileage in each taxing district of each county of the state.

C. In assessing any express company, the State Board of

Equalization may determine the value of all property of such company

pertaining to or employed in its express business, and allocate to

Oklahoma its proportion of the total value upon any just and

reasonable basis. The total assessment for the state shall then be

allocated to the various counties, and municipal subdivisions

thereof, in the proportion which the mileage of the express company

in such counties and subdivisions bears to the total mileage of such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1186

company in this state. Where an express company has an office or

other taxable property in a county or other taxing district in which

it has no operated mileage, such property shall be listed and

assessed in the county and taxing district where located on January

1.
Okla. Stat. tit. 68, § 68-1407 — OK Code / Title 68 / Section 68-1407
Collection of tax by retailer or vendor not maintaining
Status: in_force

place of business within State or both within and without State -

Permits.

The Tax Commission may in its discretion, upon application,

authorize the collection of the tax herein levied by any retailer or

vendor not maintaining a place of business within this state but who

makes sales of tangible personal property for use in this state and

by the out-of-state place of business of any retailer or vendor

maintaining places of business both within and without Oklahoma and

making sales of tangible personal property at such out-of-state

place of business for use in this state. Such retailer or vendor

shall be issued, without charge, a permit to collect such taxes, in

such manner and subject to such regulations and agreements as the

Tax Commission shall prescribe. When so authorized, it shall be the

duty of such retailer or vendor to collect the tax upon all tangible

personal property sold to his knowledge for use within this state.

Such authority and permit may be canceled when at any time the Tax

Commission considers that such tax can more effectively be collected

from the person using such property in this state. Provided,

however, that in all instances where such sales are made or

completed by delivery to the purchaser within this state by the

retailer or vendor in such retailer's or vendor's vehicle, whether

owned or leased (not by common carrier), such sales or transactions

shall continue to be subject to applicable state and any local sales

tax at the point of delivery and the tax shall be collected and

reported under taxpayer's sales tax permit number accordingly.
Okla. Stat. tit. 68, § 68-4508 — OK Code / Title 68 / Section 68-4508
Promulgation of rules
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1506

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, § 68-3609 — OK Code / Title 68 / Section 68-3609
False or fraudulent information in making application,
Status: in_force

claim for payment or other instrument - Penalties.

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 act who willfully

makes a false or fraudulent application, claim, report, return,

statement, invoice or other instrument or who willfully provides any

false or fraudulent information, or any person who willfully aids or

abets another in making such false or fraudulent application, claim,

report, return, statement, invoice or other instrument or who

willfully aids or abets another in providing any false or fraudulent

information, upon conviction, shall be guilty of a Class D1 felony

offense punishable by the imposition of a fine of not less than One

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

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

B through F of Section 20N of Title 21 of the Oklahoma Statutes, or

by both such fine and imprisonment. Any person convicted of a

violation of this section shall be liable for the repayment of all

incentive payments which were paid to the establishment. Interest

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1396

shall be due on such payments at the rate of ten percent (10%) per

annum.
Okla. Stat. tit. 68, § 68-2101 — OK Code / Title 68 / Section 68-2101
Definitions
Status: in_force

For the purpose of this article:

1. The term “motor vehicle” means and includes every

automobile, truck, truck-tractor, all-terrain vehicle, utility

vehicle or any motor bus or any self-propelled vehicle not operated

or driven upon fixed rails or tracks or in the air or on water;

2. The term “vehicle” means and includes every device in, upon,

or by which any person or property is, or may be, transported or

drawn, excepting devices moved by human or animal power, when not

used upon fixed rails or tracks, or in the air or on water;

3. The term “low-speed electrical vehicle” means and includes

any four–wheeled electrical vehicle that is powered by an electric

motor that draws current from rechargeable storage batteries or

other sources of electrical current and whose top speed is greater

than twenty (20) miles per hour but not greater than twenty-five

(25) miles per hour and is manufactured in compliance with the

National Highway Traffic Safety Administration standards for low-

speed vehicles in 49 C.F.R. 571.500;

4. The term “automobile” means and includes every motor vehicle

constructed and used solely for the transportation of persons for

purposes other than for hire or compensation;

5. The term “motorcycle” means and includes every motor vehicle

designed to travel on not more than three wheels other than an all-

terrain vehicle;

6. The term “truck” means and includes every motor vehicle

constructed or used for the transportation of property not falling

within the definition of truck-tractor, trailer or semitrailer, as

herein defined;

7. The term “truck-tractor” means and includes every motor

vehicle of the truck type designed to draw or support the front end

of a semitrailer;

8. The term “trailer” means and includes any vehicle designed

to be drawn by a truck, tractor or a truck-tractor, but supported

upon its own wheels;

9. The term “semitrailer” means and includes any vehicle

designed to be attached to, and having its front end supported by a

truck, tractor, or truck-tractor;

10. The term “motor bus” means and includes every motor vehicle

constructed so as to carry persons, and which is used or rented to

carry persons for compensation;

11. The term “manufactured home” means a residential dwelling

built in accordance with the National Manufactured Housing

Construction and Safety Standards Act of 1974, 42 U.S.C., Section

5401 et seq., and rules promulgated pursuant thereto and the rules

promulgated by the Oklahoma Used Motor Vehicle, Dismantler, and

Manufactured Housing Commission pursuant to Section 582 of Title 47

of the Oklahoma Statutes. Manufactured home shall not mean a park

Oklahoma Statutes - Title 68. Revenue and Taxation Page 715

model recreational vehicle as defined in Section 1102 of Title 47 of

the Oklahoma Statutes;

12. The term “farm tractor” means and includes any vehicle of

tractor type owned and operated by the purchaser and used

exclusively for agricultural purposes;

13. The term “all-terrain vehicle” means and includes every

vehicle defined as an all-terrain vehicle in Section 1102 of Title

47 of the Oklahoma Statutes;

14. The terms “legal ownership” and “legally owned” mean the

right to possession, whether acquired by purchase, barter, exchange,

assignment, gift, operation of law, or in any other manner;

15. The term “person” means and includes natural persons,

individuals, partnerships, firms, associations, limited liability

companies, corporations, estates, trustees, business trusts,

syndicates, this state, any county, city, municipality, school

district or other political subdivision of the state, or any

corporation or combination acting as a unit or any receiver

appointed by any state or federal court; and the use of the singular

number shall include the plural number;

16. The term “utility vehicle” means every vehicle defined as a

utility vehicle in Section 1102 of Title 47 of the Oklahoma

Statutes; and

17. The term “medium-speed electrical vehicle” means any self-

propelled, electrically powered four-wheeled motor vehicle, equipped

with a roll cage or crush-proof body design, whose speed attainable

in one (1) mile is more than thirty (30) miles per hour but not

greater than thirty-five (35) miles per hour.
Okla. Stat. tit. 68, § 68-245 — OK Code / Title 68 / Section 68-245
Verification of reports or returns
Status: in_force

Reports or returns or other matter which are required by law to

be verified by oath or affirmation and filed with the Tax Commission

Oklahoma Statutes - Title 68. Revenue and Taxation Page 125

may be verified by oath or affirmation taken before a person

authorized to administer oaths, or by a declaration in writing that

the report or return or other matter is signed under the penalties

of perjury. The fact that a report or return or other matter

purports to have been signed by a person shall for all purposes be

prima facie evidence that he in fact signed the report or return or

other matter.
Okla. Stat. tit. 68, § 68-2368.27 — OK Code / Title 68 / Section 68-2368.27
Donations from tax refund to Oklahoma College Savings
Status: in_force

Plan accounts.

Each state individual income tax return form for tax years

which begin after December 31, 2015, shall contain a

provision to allow a donation from a tax refund to be

made as a contribution to a specified account established

pursuant to the provisions of the Oklahoma College

Savings Plan.
Okla. Stat. tit. 68, § 68-24400 — OK Code / Title 68 / Section 68-24400
Renumbered as § 3148 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, § 68-2811 — OK Code / Title 68 / Section 68-2811
Manufactured homes not registered or assessed for ad
Status: in_force

valorem taxation - Listing and assessment - Proof of registration

and payment of taxes - Exemptions.

A. Upon locating a manufactured home which is not registered as

required pursuant to the provisions of Title 47 of the Oklahoma

Statutes or is not listed and assessed for ad valorem taxation

pursuant to the provisions of the Ad Valorem Tax Code, the county

assessor of the county in which the manufactured home is located

shall list and assess the manufactured home, and place the home on

the tax rolls as required by law. The county assessor shall cause

such manufactured home to be entered on the assessment rolls and tax

rolls for the year or years not to exceed three (3) years omitted

pursuant to the provisions of Section 2844 of this title whether or

not such manufactured home had situs in such county on January 1 of

the year in which the manufactured home was located. No

manufactured home shall be entered upon the assessment roll of any

county for an assessment year in which the manufactured home was

previously assessed for ad valorem taxation in such county or any

other county of this state. The county assessor may use the

following method to determine the fair cash value of such a

manufactured home:

1. If a bill of sale is provided to the county assessor, the

actual consideration reflected thereon may be used as the fair cash

value; or

2. If a bill of sale is not provided to the county assessor,

the total delivered price may be used as the fair cash value,

depreciated at a rate of ten percent (10%) per year for the first

three (3) years of age of such manufactured home and at a rate of

three percent (3%) per year for each year thereafter until

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1138

accumulated depreciation shall equal eighty percent (80%), after

which the depreciated fair cash value shall remain at such level.

B. The county assessor of the county in which a manufactured

home is located shall require satisfactory proof of registration,

payment of ad valorem taxes and excise taxes on a manufactured home.

An ad valorem tax receipt for a manufactured home presented as

evidence of payment of ad valorem taxes for such home shall be

conclusive as to proper payment of ad valorem taxes upon such home

for all assessment years preceding the year of the receipt by the

county issuing such receipt.

C. Any person owning a manufactured home and refusing to show

satisfactory proof of registration of such manufactured home

pursuant to the provisions of this section or payment of ad valorem

taxes pursuant to the provisions of the Ad Valorem Tax Code upon

demand by the county assessor of the county in which the

manufactured home is located, upon conviction, shall be guilty of a

misdemeanor.

D. A used manufactured home held for resale, on a sales lot, by

a licensed manufactured housing dealer on January 1, shall be exempt

from ad valorem taxation and the dealer shall be required to obtain

a current certificate of title and registration decal for the

manufactured home. A purchaser of a used manufactured home held for

resale for which a certificate of title and registration decal has

been obtained shall provide to the county assessor of the county in

which the home is to be located the information specified in

subsection G of Section 2813 of this title. The manufactured home

shall not be subject to ad valorem taxation until the first January

1 date following the date of purchase.
Okla. Stat. tit. 68, § 68-1807 — OK Code / Title 68 / Section 68-1807
Liberal construction
Status: in_force

The provisions of this act shall be liberally construed.
Okla. Stat. tit. 68, § 68-3642.3 — OK Code / Title 68 / Section 68-3642.3
Definitions
Status: in_force

A. As used in the Bringing Sitcoms Home from Hollywood Pilot

Program Act, each of the definitions used in Section 3632 of Title

68 of the Oklahoma Statutes shall have the same meaning for purposes

of this act.

B. In addition to the definitions referenced in subsection A of

this section, as used in the Bringing Sitcoms Home from Hollywood

Pilot Program Act:

1. "Live audience episodic series" means an episodic television

series that is filmed in front of a live audience, which is not

child sexual abuse material as defined in subsection A of Section

1024.1 of Title 21 of the Oklahoma Statutes or obscene material as

defined in paragraph 1 of subsection B of Section 1024.1 of Title 21

of the Oklahoma Statutes including, but not limited to, live

audience episodic series to be licensed for exhibition by individual

television stations, groups of stations, networks, cable television

stations, or other means or licensed for home viewing markets;

2. "Live audience episodic television" means episodic

television filmed in front of a live audience intended for broadcast

on network television, cable, and streaming platforms. The audience

shall consist of a minimum of fifty people; and

3. "Live audience studio facility" means a production facility

to accommodate multi-camera operations and construction set and

scenic elements with live audience seating.
Okla. Stat. tit. 68, § 68-2830 — OK Code / Title 68 / Section 68-2830
Monitoring valuations - Noncompliance guidelines and
Status: in_force

procedure.

A. The Oklahoma Tax Commission shall monitor the progress of

valuation in each county as it occurs each year. Such monitoring

may be conducted by periodic audits of assessments through visits to

the county or through an analysis of assessment activity by means of

a computer-assisted monitoring program.

B. The Oklahoma Tax Commission shall establish guidelines for

determining the extent of noncompliance with the applicable law or

administrative rules governing valuation of taxable property. Such

guidelines shall establish three categories of noncompliance. The

categories shall be respectively denominated as Category 1, Category

2 and Category 3. Each category shall represent progressive degrees

of noncompliance. Provided, if the Tax Commission finds that a

county assessor is not annually valuing taxable real and personal

property within the county as required by Sections 2817 and 2829 of

this title, the Tax Commission shall certify that the county is not

in compliance with such statutes and shall be required to take

action as prescribed by this section for the appropriate category of

noncompliance according to the guidelines established pursuant to

the provisions of this subsection. The Oklahoma Tax Commission

shall be authorized to take action as prescribed by this section for

each category of noncompliance as follows:

Category 1: The Oklahoma Tax Commission shall notify the county

assessor of the nature of the noncompliance and shall indicate the

action required to correct such noncompliance.

Category 2: The Oklahoma Tax Commission shall order the action

to be taken in order to bring the county into compliance. The

Oklahoma Tax Commission is authorized to do any or all of the

following:

1. Impose a schedule of required actions by county officials to

bring the county into compliance;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1166

2. Establish deadlines for bringing the county into compliance;

or

3. Impose changes in procedures in the assessor's office, if

necessary, to facilitate continued compliance.

Category 3: The Oklahoma Tax Commission shall notify the board

of county commissioners and the county assessor of the affected

county that the county is in violation of law or regulations

relating to the valuation function for the administration of the ad

valorem tax. The Oklahoma Tax Commission shall conduct a

conference, within thirty (30) days after such notice, in that

county with the board of county commissioners, the county assessor

and the county board of equalization, to formally notify the county

of the extent of noncompliance and the measures necessary to correct

it. The Oklahoma Tax Commission is authorized to do any or all of

the following:

1. Impose a schedule of required actions by county officials to

bring the county into compliance;

2. Establish deadlines for bringing the county into compliance;

3. Impose changes in procedures in the assessor's office, if

necessary, to facilitate continued compliance;

4. Place the county valuation function under the temporary

supervision of a qualified Oklahoma Tax Commission employee;

5. Require additional training for the assessor, deputies or

members of the equalization board; or

6. Provide written or oral reports to the board of county

commissioners and the county board of equalization of the progress

in regaining compliance status for the county. Such reports shall

be public records.

The Oklahoma Tax Commission shall periodically conduct a review

of the extent of noncompliance in each county determined to be in

Category 3 noncompliance. When the Oklahoma Tax Commission

determines that such a county is in substantial compliance with the

applicable law or administrative regulations governing valuation of

taxable property, the Commission shall so certify.

C. The Oklahoma Tax Commission may request the Court of Tax

Review to order a county determined to be in Category 3

noncompliance to reimburse the Oklahoma Tax Commission from the

county assessor's budget as established in Section 2823 of this

title for all costs incurred as a result of the assumption of the

valuation function by the Commission. The salary of the county

assessor shall not be paid during the time that a qualified employee

of the Oklahoma Tax Commission is supervising the valuation function

in the county, but shall be restored as of the date the Commission

certifies to the board of county commissioners that noncompliance

has been corrected.

D. The county assessor shall have the right to appeal an order

issued by the Oklahoma Tax Commission to correct Category 2

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1167

noncompliance or to appeal a decision finding Category 3

noncompliance in the manner provided by Section 2883 of this title.
Okla. Stat. tit. 68, § 68-5010 — OK Code / Title 68 / Section 68-5010
Short title
Status: in_force

Sections 1 through 7 of this act shall be known and may be cited

as the "Sales Tax Relief Act".
Okla. Stat. tit. 68, § 68-417 — OK Code / Title 68 / Section 68-417
Seizure of products and vehicles for violations
Status: in_force

A. All tobacco products upon which a tax is levied by Section

400 et seq. of this title and all tobacco products sold, offered for

sale or imported into this state in violation of the provisions of

Section 403.2 of this title, found in the possession, custody or

control of any person for the purpose of being consumed, sold or

transported from one place to another in this state, for the purpose

of evading or violating the provisions of Section 400 et seq. of

this title, or with intent to avoid payment of the tax imposed

thereunder, and any vehicle being used in avoidance of such tax may

be seized by any authorized agent of the Oklahoma Tax Commission or

any sheriff, deputy sheriff or police within the state. Tobacco

products from the time of seizure shall be forfeited to the State of

Oklahoma and assessment of penalty as provided thereby and

assessment for any delinquent taxes found to be owing. A proper

proceeding shall be filed to maintain such seizure and prosecute the

forfeiture as herein provided; the provisions of this section shall

not apply, however, where the tax on such tobacco products does not

exceed One Dollar ($1.00).

B. All such tobacco products so seized shall first be listed

and appraised by the officer making such seizure and turned over to

the Tax Commission and a receipt taken therefor.

C. The person making such seizure shall immediately make and

file a written report thereof to the Tax Commission, showing the

name of the person making such seizure, the place where seized, the

person from whom seized, the property seized and an inventory and

appraisement thereof, which inventory shall be based on the usual

and ordinary retail price or value of the articles seized, and the

Attorney General, in the case of tobacco products sold, offered for

sale or imported into this state in violation of the provisions of

Section 403.2 of this title. Within sixty (60) days of seizure, the

person from whom the property was seized may file a request for

hearing with the Tax Commission or the Attorney General to show why

the seized property should not be forfeited and destroyed. If a

hearing is requested, the owner of the tobacco products shall be

given at least ten (10) days' notice of the hearing. If no request

for hearing is filed within the time provided, the property seized

will be forfeited and destroyed.

D. The seizure of such tobacco products shall not relieve the

person from whom such tobacco products were seized from prosecution

or the payment of penalties.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 242

E. The forfeiture provisions of Section 400 et seq. of this

title shall only apply to persons having possession of or

transporting tobacco products with intent to barter, sell or give

away the same.
Okla. Stat. tit. 68, § 68-24313.1 — OK Code / Title 68 / Section 68-24313.1
Renumbered as § 3108 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, § 68-3205 — OK Code / Title 68 / Section 68-3205
Rules and regulations - Documentary Stamp Tax Unit
Status: in_force

The Oklahoma Tax Commission shall prescribe such rules and

regulations as it may deem necessary to carry out the purpose of

Sections 3201 through 3206 of this title. There is hereby created

the Documentary Stamp Tax Unit of the Oklahoma Tax Commission. The

Oklahoma Tax Commission through the Documentary Stamp Tax Unit shall

be responsible for the administration and enforcement of the taxes

as imposed by Section 3201 of this title. The provisions of Section

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1356

240 of Title 68 of the Oklahoma Statutes apply to the provisions of

the documentary stamp tax act.
Okla. Stat. tit. 68, § 68-2357.76A — OK Code / Title 68 / Section 68-2357.76A
Federally regulated investment company exemption
Status: in_force

A. As used in this section:

1. "Federally regulated investment company" means a qualified

rural small business capital company as defined by Section 2357.72

of this title and that is licensed by the United States Small

Business Administration or the United States Department of

Agriculture and which qualifies as one of the following types of

entities:

a. a Small Business Investment Company, or

b. a Specialized Small Business Investment Company, or

c. a Rural Business Investment Company, or

d. a Community Development Entity as defined by Section

45D of the Internal Revenue Code of 1986, as amended;

and

2. "Qualified rural small business capital company" means an

entity meeting the requirements of Section 2357.72 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 863

B. Federally regulated investment companies shall be exempt

from the requirements of subsections C and G of Section 2357.75 of

this title.

C. As a condition of the exemption authorized by this section,

the federally regulated investment company shall provide to the

Oklahoma Tax Commission not later than March 15 each year:

1. A copy of the federal license issued by the applicable

federal regulatory entity;

2. A copy of all reports and compliance documents required by

the federal regulators; and

3. A copy of the annual financial audit of the federally

regulated investment company.

D. A federally regulated investment company shall also prepare

an annual summary report that discloses:

1. All investments made in for-profit business entities during

the preceding calendar year;

2. The primary business address of each for-profit business

entity in which any investment was made;

3. A statement of the business activity of each of the for-

profit business entities described in paragraphs 1 and 2 of this

subsection;

4. The type of investment instrument used to make the

investment; and

5. A status report of all investments made by the federally

regulated investment company.

E. The federally regulated investment company shall transmit a

copy of the annual summary prescribed by subsection D of this

section to the committees or subcommittees of the Oklahoma House of

Representatives and the Oklahoma State Senate having primary

jurisdiction over the Rural Venture Capital Formation Incentive Act,

the State Treasurer, the State Auditor and Inspector, the Director

of the Office of Management and Enterprise Services and the Oklahoma

Tax Commission.

F. The report required by subsection D of this section shall be

prepared and submitted until all of the monies available to the

federally regulated investment fund have been fully invested, all of

the investments have been completed and the proceeds from the

investment have been disbursed to the equity investors.
Okla. Stat. tit. 68, § 68-2895 — OK Code / Title 68 / Section 68-2895
Homestead exemption - Hearing before county board of
Status: in_force

equalization when application rejected or amount changed - Appeal.

A. In any case where the county assessor or county board of

equalization disallows or rejects an application for homestead

exemption or changes the amount of said exemption from that claimed

by the applicant, said applicant may obtain a hearing before the

county board of equalization by filing a written complaint with the

secretary of said board within ten (10) days from receipt of the

notice from the county assessor or county board of equalization,

showing such rejection or change in amount, and said complaint shall

specify his grievances, and the pertinent facts in relation thereto,

in ordinary and concise language and without repetition, and in such

manner as to enable a person of common understanding to know what is

intended; and the county board of equalization shall be authorized

and empowered to take evidence pertinent to said complaint; and for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1238

that purpose, is authorized to compel the attendance of witnesses

and the production of books, records and papers, by subpoena.

B. The taxpayer shall have the right to appeal from the finding

of the board with reference to his application for homestead

exemption, as is or may be provided by law for appeals from the

county board of equalization on questions of valuation of property,

and the appeal shall be taken in the same manner and subject to the

same requirements.
Okla. Stat. tit. 68, § 68-2702.1 — OK Code / Title 68 / Section 68-2702.1
Collection of municipally imposed lodging tax
Status: in_force

A. The Oklahoma Tax Commission may enter into agreement with

any municipality for the collection of a municipally imposed lodging

tax.

B. Any municipality that enters into agreement with the

Oklahoma Tax Commission for collection of municipal lodging taxes

shall adopt a resolution expressing the intent of the municipality

to allow the Oklahoma Tax Commission to serve as the collecting

agent for the tax.

C. The Oklahoma Tax Commission shall collect any and all

municipal lodging taxes for each municipality adopting a resolution

described in subsection B of this section.

D. The Oklahoma Tax Commission may require the municipality

imposing a lodging tax levy to provide for the following:

1. Specific description of the entities and transactions

subject to the levy;

2. Specific description of the entities and transactions exempt

from the levy;

3. Specific definitions of the terms "hotel", "motel" or other

facility the occupancy of which would be subject to the lodging tax

levy;

4. A due date for reporting and remittance of the tax which

shall be the twentieth day of the month following the month during

which the charge for occupancy of a hotel, motel or other facility

is incurred by the occupant;

5. A date certain for determination of delinquency and any

applicable penalty amounts;

6. Any applicable discount provided to the tax remitter; and

7. Such other provisions as the Oklahoma Tax Commission may

require.

E. Any municipality that has previously entered into agreement

with the Oklahoma Tax Commission for collection of municipal lodging

taxes may adopt a resolution expressing the intent of the

municipality to discontinue allowing the Oklahoma Tax Commission to

serve as the collecting agent for the tax.
Okla. Stat. tit. 68, § 68-3626 — OK Code / Title 68 / Section 68-3626
Termination of act
Status: in_force

The provisions of the Compete with Canada Film Act shall be

terminated effective July 1, 2027, and no claim shall be paid

thereafter.
Okla. Stat. tit. 68, § 68-1356.1 — OK Code / Title 68 / Section 68-1356.1
Fire departments for unincorporated areas -
Status: in_force

Qualification for exemption - Proof of eligibility.

(A) In order to qualify for any exemption authorized by

paragraph 17 of Section 1356 of this title, at the time of sale, the

person to whom the sale is made may be required to furnish the

vendor proof of eligibility for such 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.

(C) A fire department organized pursuant to Section 592 of

Title 18 of the Oklahoma Statutes may obtain one card, the size and

design of which shall be prescribed by the Oklahoma Tax Commission,

which shall constitute proof of eligibility for sales tax exemptions

authorized by paragraph 17 of Section 1356 of this title. Such card

may be obtained upon application to the Tax Commission on a form

prescribed by the Tax Commission. The application shall contain

such other information as may be required by the Tax Commission.

Upon approval by the Tax Commission, the fire department shall be

issued one card as prescribed by this section. The card shall be

renewable every three (3) years upon application therefor, as

provided by this section, to the Tax Commission.
Okla. Stat. tit. 68, § 68-246 — OK Code / Title 68 / Section 68-246
Penalty
Status: in_force

Any person who shall knowingly verify, by oath, affirmation, or

declaration, any false report or false return or other matter which

is false, which by statute is required to be verified by oath,

affirmation, or declaration and filed with the Tax Commission, shall

be guilty, upon conviction, of the felony of perjury, a Class C2

felony offense, and shall be punished by the imposition of a fine of

not less than Five Hundred Dollars ($500.00) or more than 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.
Okla. Stat. tit. 68, § 68-1354.32 — OK Code / Title 68 / Section 68-1354.32
Database describing boundary changes for taxing
Status: in_force

jurisdictions.

The Oklahoma Tax Commission shall:

1. Provide and maintain a database that describes boundary

changes for all taxing jurisdictions within this state for sales and

use tax purposes. This database shall include a description of the

change and the effective date of the change for sales and use tax

purposes;

2. Provide and maintain a database of all sales and use tax

rates for all of the jurisdictions levying taxes within the state.

For the identification of the state, counties, and cities, codes

corresponding to the rates must be provided according to Federal

Information Processing Standards (FIPS) as developed by the National

Institute of Standards and Technology;

3. Provide and maintain a database that assigns each five-digit

and nine-digit zip code within the state to the proper tax rates and

jurisdictions. The lowest combined tax rate imposed in the zip code

area shall apply if the area includes more than one tax rate in any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 467

level of taxing jurisdictions. The collections from an area that

includes more than one jurisdiction in a level shall be allocated

between the jurisdictions according to the pro rata population of

each jurisdiction in the area. If a nine-digit zip code designation

is not available for a street address or if a seller or certified

service provider (CSP) is unable to determine the nine-digit zip

code designation applicable to a purchaser after exercising due

diligence to determine the designation, the seller or CSP may apply

the rate for the five-digit zip code area. For the purposes of this

section, there is a rebuttable presumption that a seller has

exercised due diligence if the seller or CSP has attempted to

determine the nine-digit zip code designation by utilizing software

approved by the Tax Commission that makes this designation from the

street address and the five-digit zip code applicable to the

purchaser;

4. Have the option of providing address-based database records

for assigning taxing jurisdictions and their associated rates which

shall be in addition to the requirements of paragraph 3 of this

section. The database records must be in the same approved format

as the database records pursuant to paragraph 3 of this section and

must meet the requirements developed pursuant to the federal Mobile

Telecommunications Sourcing Act, 4 U.S.C. Sec. 119(a). If the Tax

Commission develops and adopts address-based assignment database

records pursuant to the Agreement, a seller or CSP may use those

database records in place of the five- and nine-digit zip code

database records provided for in paragraph 3 of this section. If a

seller or CSP is unable to determine the applicable rate and

jurisdiction using an address-based database record after exercising

due diligence, the seller or CSP may apply the nine-digit zip code

designation applicable to a purchase. If a nine-digit zip code

designation is not available for a street address or if a seller or

CSP is unable to determine the nine-digit zip code designation

applicable to a purchase after exercising due diligence to determine

the designation, the seller or CSP may apply the rate for the five-

digit zip code area. For the purposes of this section, there is a

rebuttable presumption that a seller or CSP has exercised due

diligence if the seller or CSP has attempted to determine the tax

rate and jurisdiction by utilizing software approved by the

governing board that makes this assignment from the address and zip

code information applicable to the purchase;

5. Have the option, upon meeting the requirements of paragraph

4 of this section, to certify vendor provided address-based

databases for assigning tax rates and jurisdictions. The databases

must be in the same approved format as the database records pursuant

to paragraph 4 of this section and must meet the requirements

developed pursuant to the federal Mobile Telecommunications Sourcing

Act, 4 U.S.C.A., Sec. 119(a). If the Tax Commission certifies a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 468

vendor address-based database, a seller or CSP may use that database

in place of the database provided for in paragraph 3 or 4 of this

section;

6. Review software submitted for certification as a certified

automated system (CAS). The review shall include a review to

determine that the program adequately classifies that state’s

product-based exemptions. The Tax Commission shall certify its

acceptance of the classifications made by the system;

7. Relieve vendors and certified service providers from

liability for having charged and collected the incorrect amount of

sales or use tax resulting from the seller of the certified service

provider relying on erroneous data provided by the Tax Commission on

tax rates, boundaries, or taxing jurisdiction assignments.

Provided, the vendor or certified service provider shall not be

relieved from liability for errors resulting from the reliance on

the information provided pursuant to paragraph 3 of this section if

the Tax Commission has provided or certified an address-based system

pursuant to paragraph 4 or 5 of this section;

8. Be authorized to provide relief from liability to vendors

and certified service providers who are participating with the Tax

Commission in the use of a sales and use tax collection system that

incorporates one or more databases provided or certified by the Tax

Commission under this section if the Tax Commission has reviewed and

approved such sales and use tax collection system; and

9. Relieve CSPs and Model 2 sellers from liability for not

collecting sales or use taxes resulting from the CSP or Model 2

seller relying on the certification provided by the Tax Commission

pursuant to paragraph 6 of this section. If the Tax Commission

determines that an item or transaction is incorrectly classified as

to its taxability, it shall notify the CSP or Model 2 seller of the

incorrect classification. The CSP or Model 2 seller shall have ten

(10) days to revise the classification after receipt of notice from

the Tax Commission of the determination.
Okla. Stat. tit. 68, § 68-500.22 — OK Code / Title 68 / Section 68-500.22
Election by eligible purchasers to defer motor fuel tax
Status: in_force

remittances.

Each supplier and bonded importer who sells motor fuel shall

precollect and remit on behalf of and from the purchaser the motor

fuel tax imposed under Section 500.4 of this title. At the election

Oklahoma Statutes - Title 68. Revenue and Taxation Page 284

of an eligible purchaser, which notice shall be evidenced by a

written statement from the Commission as to the purchaser

eligibility status as determined under Section 500.23 of this title,

the seller shall not require a payment of motor fuel tax on

transport truck loads from the purchaser sooner than two (2)

business days prior to the date on which the tax is required to be

remitted by the supplier or bonded importer under Section 500.20 of

this title. This election shall be subject to a condition that the

remittances by the eligible purchaser of all amounts of tax due the

seller shall be paid on the basis of:

1. Ninety-eight and four-tenths percent (98.4%) for gasoline

until July 1, 2029; thereafter remittance shall be paid on the basis

of one hundred percent (100%); and

2. Ninety-eight and one-tenth percent (98.1%) for diesel fuel

until July 1, 2029; thereafter remittance shall be paid on the basis

of one hundred percent (100%),

which shall be paid by electronic funds transfer on or before the

second preceding day prior to the date of the remittance by the

supplier to the Commission, and the election by the eligible

purchaser under this section may be terminated by the seller if the

eligible purchaser does not make timely payments to the seller as

required by this section.
Okla. Stat. tit. 68, § 68-1503 — OK Code / Title 68 / Section 68-1503
Amount of fee - In lieu of sales tax - Special decal
Status: in_force

A. Every person who owns and has available to any of the public

for operation, or who permits to be operated in or on his place of

business, coin-operated devices shall pay for such privilege an

annual fee. A fee shall be required for each machine, regardless of

the number of coin slots, if the machine, upon insertion of a coin,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 676

token or similar object, provides music, amusement or entertainment

or dispenses one or more products separate and apart from any other

provider of music, amusement or entertainment or dispenser of one or

more products. The test to determine whether the machine can

operate separate and apart from any other shall be whether the

provider or dispenser can still function if separated from the

others to which it is attached. When multiple machines are placed

on a single stand, a decal shall be required for each machine as

provided in Section 1501 et seq. of this title. The annual fee

required shall be as follows:

1. For each coin-operated music device or coin-operated

amusement device, Seventy-five Dollars ($75.00);

2. For each coin-operated vending device requiring a coin or

thing of value of twenty-five cents ($0.25) or more, Seventy-five

Dollars ($75.00);

3. For each coin-operated vending device requiring a coin or

thing of value of less than twenty-five cents ($0.25), Ten Dollars

($10.00);

4. For each coin-operated bulk vending device which vends one

or more products through a single distribution mechanism requiring a

coin or thing of value of twenty-five cents ($0.25) or more, Five

Dollars ($5.00);

5. For each coin-operated bulk vending device which vends one

or more products through more than one but not more than five

distribution mechanisms, requiring a coin or thing of value of

twenty-five cents ($0.25) or more, Fifteen Dollars ($15.00). For

each coin-operated bulk vending device which vends one or more

products through six or more distribution mechanisms, the

appropriate number of fifteen-dollar decals will be required. The

number of decals required shall be determined by dividing the number

of distribution mechanisms by five and rounding to the next highest

whole number; and

6. For each coin-operated bulk vending device requiring a coin

or thing of value less than twenty-five cents ($0.25), Two Dollars

($2.00).

B. The annual fee required by this section shall be in lieu of

sales tax levied pursuant to Sections 1350 through 1372 of this

title.

C. In those instances where it is shown to the satisfaction of

the Tax Commission that a coin-operated device, upon which an annual

fee is imposed, will be placed available for use by the public for a

definite but limited period of time less than one (1) year, such as

where displayed in connection with fairs, carnivals, and places of

amusement that operate only during certain seasons of the year, the

Commission may issue a special decal therefor. Such special decal

may be issued for any number of calendar months less than a full

year, and shall indicate that it is a special decal; and shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 677

for one or more calendar months and shall state the precise months

for which issued and shall not be transferred from one machine to

another. The fee shall be computed and paid on the basis of one-

tenth (1/10) of the annual rate for the type of device operated, for

each calendar month for which such special decal is issued. In the

event the mechanical device is made available to the public for a

period beyond that for which the special decal is issued, then a

full year's fee and penalty, as set out in Section 1506 of this

title, shall be due.
Okla. Stat. tit. 68, § 68-2947 — OK Code / Title 68 / Section 68-2947
Computer-Assisted Mass Appraisal Implementation Revolving
Status: in_force

Fund.

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

fund for the Oklahoma Tax Commission, to be designated the

"Computer-Assisted Mass Appraisal Implementation Revolving Fund".

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

limitations, and shall consist of appropriations made by the

Legislature. Monies appropriated to the fund shall be expended by

the Ad Valorem Division of the Oklahoma Tax Commission for the

purpose of implementing the visual inspection program and the

computer-assisted system of mass appraisal as required by law.

B. On the effective date of this act, all monies remaining in

the Computer-Assisted Mass Appraisal Implementation Revolving Fund

shall be transferred to the County Government Education-Technical

Revolving Fund created in Section 5 of this act.
Okla. Stat. tit. 68, § 68-2368.20 — OK Code / Title 68 / Section 68-2368.20
Individual income and corporate tax return – Honor
Status: in_force

Flights.

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

which begin after December 31, 2010, and each state corporate tax

return form for tax years beginning after December 31, 2010, shall

contain a provision to allow a donation for the benefit of Oklahoma

Honor Flights.

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

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

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

credit of the Oklahoma Honor Flights Revolving Fund created in

subsection C of this section.

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

fund to be designated the "Oklahoma Honor Flights Revolving Fund"

and administered by the Oklahoma Department of Veterans Affairs.

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

limitations, and shall consist of all the monies received by the

Oklahoma Department of Veterans Affairs pursuant to the provisions

of subsection A of this section. All monies accruing to the credit

of the fund are appropriated and may be budgeted and expended by the

Oklahoma Department of Veterans Affairs at the beginning of each

fiscal year for the purpose of providing grants to Oklahoma Honor

Flights for purposes of transporting Oklahoma veterans to

Washington, D.C., to visit those memorials dedicated to honor their

service and sacrifices. Expenditures from the fund shall be made

upon warrants issued by the State Treasurer against claims filed as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1051

prescribed by law with the Director of the Office of Management and

Enterprise Services for approval and payment.

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

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

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

Such claims shall be filed pursuant to the provisions of Section

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

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

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

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-3034.1 — OK Code / Title 68 / Section 68-3034.1
Rainy day fund
Status: in_force

A. As used in this act, a "rainy day fund" shall be a cash

account to pay for unforeseen future emergencies or loss in revenue

for the county budget. The rainy day fund shall be funded with

surplus funds or monies receipted over and above the itemized

estimate of needs for the general fund. Such transfers from the

surplus funds shall occur at the time of the budget approval. The

balance of the rainy day fund shall not be part of the general

budget within the estimate of needs but shall be recorded on the

estimate of needs as a special fund. When the county has excess

funds, the county may by resolution deposit the funds in the rainy

day fund. However, after funds are so transferred, they are not

transferable back to the original source. The rainy day fund may

contain up to, but not more than, fifty percent (50%) of the

previous year's approved budget.

B. 1. Up to one-half (1/2) of the balance of the rainy day

fund may be used for natural disasters that are declared such by the

Governor, board of county commissioners or by the federal

government. Such expenditures must be spent in accordance with

Section 1500 et seq. of Title 19 of the Oklahoma Statutes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1322

2. Up to one-eighth (1/8) of the balance of the rainy day fund

may be used to supplement the county's current general budget if it

is less than the previous year's budget.

3. Up to one-eighth (1/8) of the balance of the rainy day fund

may be used to supplement the current year's revenue when

collections come in shorter than estimated and a revenue failure is

declared by the board of county commissioners.
Okla. Stat. tit. 68, § 68-105.1 — OK Code / Title 68 / Section 68-105.1
Designation of peace officer to conduct personnel
Status: in_force

investigations and background checks.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 50

The Oklahoma Tax Commission shall have the authority to

designate as a peace officer one (1) employee in the position of

Director of Safety and Security whose duties include conducting

personnel investigations, background checks, and assisting with

security of Oklahoma Tax Commission facilities. An employee

designated as a peace officer pursuant to this section shall be

certified pursuant to Section 3311 of Title 70 of the Oklahoma

Statutes and have the authority to review information contained in

the files of federal, state, or local law enforcement officials in

order to conduct the investigations prescribed by this section. The

employee designated as a peace officer shall not be authorized to

conduct any type of investigations related to violations of the tax

laws of this state which would also include criminal investigations.
Okla. Stat. tit. 68, § 68-5012 — OK Code / Title 68 / Section 68-5012
Gross household income
Status: in_force

For purposes of this act "gross household income" means the

gross amount of income of every type, regardless of the source,

received by all persons occupying the same household, whether such

income was taxable or nontaxable for federal or state income tax

purposes, including pensions, annuities, federal social security,

unemployment payments, veterans' disability compensation, public

assistance payments, alimony, support money, workers' compensation,

loss-of-time insurance payments, capital gains and any other type of

income received; and excluding gifts.
Okla. Stat. tit. 68, § 68-3911 — OK Code / Title 68 / Section 68-3911
Short title
Status: in_force

This act shall be known and may be cited as the "21st Century

Quality Jobs Incentive Act".
Okla. Stat. tit. 68, § 68-2492 — OK Code / Title 68 / Section 68-2492
Renumbered as § 3012 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-209 — OK Code / Title 68 / Section 68-209
Notice to Commission's attorney before judicial hearing -
Status: in_force

Costs.

No court of this state shall hear or try any case in which the

Tax Commission is a party plaintiff, defendant or intervener, until

it has been made to appear to said court that notice of the time and

place of said hearing has been given by registered or certified

mail, for at least ten (10) days, to the attorney of the Tax

Commission. Such notice shall be given by the court clerk and the

cost thereof taxed as court costs in the case.
Okla. Stat. tit. 68, § 68-5305 — OK Code / Title 68 / Section 68-5305
Apportionment of revenue
Status: in_force

The county treasurer shall, at the end of each calendar month,

remit and apportion all collections from the sales of the tax stamps

herein provided for as follows:

1. Two percent (2%) shall be remitted to Service Oklahoma for

deposit to the credit of the General Revenue Fund of the State

Treasury; and

2. Forty-nine percent (49%) shall be allocated to the schools

of the county on an ADA basis, and forty-nine percent (49%) shall go

to the general fund of the county.
Okla. Stat. tit. 68, § 68-1639 — OK Code / Title 68 / Section 68-1639
Revocation, suspension, refusal to grant or renew
Status: in_force

license.

The State Fire Marshal may refuse to grant, or may suspend,

revoke, or refuse to renew, any license or certification held under

the provisions of this act. The provisions of the Administrative

Procedures Act shall govern all matters and procedures respective to

hearings and judicial review of any contested case arising under

this act.
Okla. Stat. tit. 68, § 68-614 — OK Code / Title 68 / Section 68-614
Interstate carriers - Partial invalidity
Status: in_force

Nothing in this article shall be construed as requiring

interstate carriers to make a showing of "public convenience and

necessity" in order to secure any license required by the provisions

hereof, and the provisions of this article shall apply to interstate

commerce only insofar as such regulation is permitted by the

Constitutions of Oklahoma and the United States, and the holding of

any part of this article or any section or part thereof to be void

or ineffective for any cause by any court shall not affect any other

section or part of this article.
Okla. Stat. tit. 68, § 68-101 — OK Code / Title 68 / Section 68-101
Tax code
Status: in_force

The several tax laws recodified as Tax Codes, together with this

act, shall be known as the Oklahoma Tax Code.
Okla. Stat. tit. 68, § 68-400.3 — OK Code / Title 68 / Section 68-400.3
Retailer or consumer backup tax – Vendor liability
Status: in_force

A. In the event the tax imposed by Section 400 et seq. of Title

68 of the Oklahoma Statutes is not otherwise paid by the wholesaler

as provided in Section 3 of this act, the tax shall be collected as

a backup tax upon the first receipt of tobacco products by any

retailer or end user when received from a source outside of the

state or upon the first sale or use when the product is manufactured

in this state. Such tax is imposed upon, and shall be the liability

of, any such retailer or consumer who first received the tobacco

products in the state.

B. The ultimate vendor of tobacco products shall be jointly and

severally liable for the backup tax levied by subsection A of this

section if the ultimate vendor knows or has reason to know that the

tobacco products tax imposed by Section 400 et seq. of Title 68 of

the Oklahoma Statutes has not been paid.

C. The payment of the tax as provided in this section shall not

absolve any person from payment of fines assessed under this

article.
Okla. Stat. tit. 68, § 68-5104 — OK Code / Title 68 / Section 68-5104
Renumbered as § 3204 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-3206 — OK Code / Title 68 / Section 68-3206
Violations - Punishments
Status: in_force

A. Any person who shall willfully fail to purchase and affix

the exact amount of stamps on any deed, instrument, or writing as

required under Section 3201 of this title shall, upon conviction, be

subject to a fine of not more than One Thousand Dollars ($1,000.00)

or to imprisonment of not more than one (1) year, or to both such

fine and imprisonment for such offense.

B. The willful removal or alteration of the cancellation or

defacing marks with intent to use or cause the same to be used after

a documentary stamp has already been used shall, upon conviction,

subject the guilty person to a fine of not more than One Thousand

Dollars ($1,000.00) or to imprisonment of not more than one (1)

year, or to both such fine and imprisonment for such offense.

C. Proof of payment of the documentary stamp tax shall be the

exhibiting of the conveyance instrument showing the required stamps

have been affixed. The failure or refusal of any taxpayer to

furnish proof of payment of the documentary stamp tax, upon being so

requested to do so by the Oklahoma Tax Commission, within ninety

(90) days after being notified by registered or certified mail with

return receipt requested shall be prima facie evidence of intent of

the taxpayer to defraud the state and evade the payment of such tax.

Any taxpayer who intends to defraud the state or evade the payment

of the documentary stamp tax, fee, penalty or interest thereon

pursuant to the provisions of Section 217 of this title, shall be

guilty of a misdemeanor and, upon conviction, shall be punished by a

fine of not more than One Thousand Dollars ($1,000.00) for each

offense.

D. Should the county clerk become aware that the provisions of

the documentary stamp law have or might have been violated, he or

she shall immediately report the facts to the Oklahoma Tax

Commission.
Okla. Stat. tit. 68, § 68-2207 — OK Code / Title 68 / Section 68-2207
Examination of statements - Determination of tax -
Status: in_force

Monies paid by railroads to be segregated - Protests.

A. As soon as practicable after the date specified in Sections

2205 and 2206 of this title, the Tax Commission shall examine the

statements required by Sections 2205 and 2206 of this title, and

shall determine:

1. The amount of money which should have been withheld and

remitted by each railroad company; and

2. The total amount of taxes due from each freight line

company, equipment company and mercantile company, including the

amounts remitted by railroad companies, and the amount of tax, if

any, due from each such company in addition to amounts remitted by

railroad companies.

B. The Commission shall thereupon make demand of each railroad

for any additional amounts required to be remitted by railroad

companies, and shall notify each freight line company, equipment

company and mercantile company of:

1. The total amount of taxes due from each such company for the

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

specified in Sections 2205 and 2206 of this title;

2. The amount of money remitted by the various railroad

companies for the account of such company; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 734

3. The amount of additional taxes, if any, due to be paid by

such company, or the amount, if any, due to be refunded.

C. All monies paid to the Commission by railroads for the

account of freight line companies, equipment companies and

mercantile companies shall be segregated by the Commission and held

in its depository account with the State Treasurer until the

companies for whose account such monies are paid shall have had an

opportunity to file protest as provided by Section 221 of this

title, and if such protest is filed an opportunity to notify the

Commission that the tax is paid under protest and the taxpayer

intends to file suit for recovery, as provided by Section 226 of

this title.

D. In any case where protest is not filed within thirty (30)

days from the mailing of the notices herein required, the monies

paid by railroad companies for the account of others shall be

released and apportioned to the proper fund.
Okla. Stat. tit. 68, § 68-114 — OK Code / Title 68 / Section 68-114
Payment of fees for employees in performance of duties
Status: in_force

The Oklahoma Tax Commission may expend monies to pay membership

fees in applicable regional or national associations, dues for

membership in professional organizations, and registration costs

related to virtual or in-person continuing education to comply with

mandatory annual hour requirements for Commission members or

employees of the Commission who are certified public accountants or

licensed attorneys as the Commission deems in the best interest of

this state for education and training in tax administration,

practices, and procedures, and any other fees required to be paid by

an employee in the performance of his or her official duties.
Okla. Stat. tit. 68, § 68-706 — OK Code / Title 68 / Section 68-706
Purpose, apportionment and distribution of tax
Status: in_force

It is hereby declared to be the purpose of the levy in Section

705 of this title to provide funds for the construction and

maintenance of county highways and permanent bridges in such

counties and for these purposes it is hereby expressly provided that

the special fuel use tax levied by Section 705 of this title shall

be apportioned and distributed monthly by the Tax Commission to the

several counties in the following manner: one-third (1/3) on area,

one-third (1/3) on rural population, defined as including the

population of all municipalities with a population of less than five

thousand (5,000) according to the latest Federal Decennial Census,

and one-third (1/3) on county road mileage, as last certified by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 340

Department of Transportation, as each county bears to the entire

area, rural population and road mileage of the state. The funds

apportioned pursuant to this section shall be used in accordance

with and subject to the provisions of subsection B of Section 500.6

of this title.
Okla. Stat. tit. 68, § 68-3505 — OK Code / Title 68 / Section 68-3505
Incentive payments - Funding source
Status: in_force

In order to ensure the availability of funds for incentive

payments authorized pursuant to the provisions of this act, the

Oklahoma Tax Commission shall transfer such amounts as determined by

multiplying the net benefit rate provided by the Department of

Commerce by the gross payroll as determined pursuant to the

provisions of subsection A of Section 6 of this act. Such funds

shall be transferred from current withholding tax collections into

an agency special account designated for this purpose by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1363

Oklahoma Tax Commission at such times as may be deemed necessary by

the Tax Commission.
Okla. Stat. tit. 68, § 68-2357.16 — OK Code / Title 68 / Section 68-2357.16
Renumbered as § 2-11-303 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-2828 — OK Code / Title 68 / Section 68-2828
Visual inspection program - Annual progress report to
Status: in_force

Legislature.

The Oklahoma Tax Commission, prior to the convening of each

regular session of the Legislature, shall submit a comprehensive

report showing the extent or progress of the real property visual

inspection program in each county based upon data from all sources

available to the Oklahoma Tax Commission. Such report shall also

include any comments and recommendations the Oklahoma Tax Commission

may have in regard to the program.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1164
Okla. Stat. tit. 68, § 68-1006 — OK Code / Title 68 / Section 68-1006
Payment where ownership is in dispute - Assignment as
Status: in_force

security.

Whenever oil, gas or any other minerals upon which gross

production tax is paid under the laws of the State of Oklahoma, are

in litigation or dispute involving ownership of such oil, gas or

other minerals, subject to such tax, and such oil, gas or other

minerals are sold, the usual gross production tax, as provided by

law, shall be paid from the proceeds or funds in the hands of the

purchaser of such oil, gas or other minerals; and in lieu of payment

for such production, to the extent of such tax, the Tax Commission's

receipt therefor shall be accepted in lieu of money in settlement of

the purchase price of such production; and whenever any such oil,

gas or other minerals are assigned as security for debt or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 386

otherwise, such tax shall be likewise paid by such assignee; and

such tax shall constitute a lien upon the interest assigned, which

shall be paramount to such indebtedness for which the assignment is

made; and whenever such tax shall become delinquent, the usual

penalty shall apply.
Okla. Stat. tit. 68, § 68-1354.33 — OK Code / Title 68 / Section 68-1354.33
Streamlined Sales and Use Tax Agreement system -
Status: in_force

Confidentiality rights and privacy interests.

A. The purpose of this section is to set forth the intent of

the Legislature to protect the confidentiality rights of all

participants in the Streamlined Sales and Use Tax Agreement system

and of the privacy interests of consumers who deal with Model 1

sellers.

B. As used in this section:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 469

1. The term "confidential taxpayer information" means all

information that is protected pursuant to Section 205 of Title 68 of

the Oklahoma Statutes;

2. The term "personally identifiable information" means

information that identifies a person; and

3. The term "anonymous data" means information that does not

identify a person.

C. The fundamental precept in Model 1 is to preserve the

privacy of consumers by protecting their anonymity. With very

limited exceptions, a certified service provider shall perform its

tax calculation, remittance, and reporting functions without

retaining the personally identifiable information of consumers.

D. The Tax Commission shall provide public notification to

consumers, including their exempt purchasers, of the state’s

practices relating to the collection, use and retention of

personally identifiable information.

E. When any personally identifiable information that has been

collected and retained is no longer required for the purposes of

verifying the validity of an exemption, such information shall no

longer be retained by the Tax Commission.

F. When personally identifiable information regarding an

individual is retained, the Tax Commission shall provide reasonable

access by such individual to his or her own information in the

state's possession and a right to correct any inaccurately recorded

information.

G. If anyone other than the state, or a person authorized by

this state’s law or the Agreement, seeks to discover personally

identifiable information, a reasonable and timely effort to notify

the individual of such request shall be made.

H. This privacy policy is subject to enforcement in the same

manner as set out in Section 205 of Title 68 of the Oklahoma

Statutes.

I. All laws and other rules regarding the collection, use, and

maintenance of confidential taxpayer information remain fully

applicable and binding.
Okla. Stat. tit. 68, § 68-360.1 — OK Code / Title 68 / Section 68-360.1
Short title
Status: in_force

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

as the "Master Settlement Agreement Complementary Act".
Okla. Stat. tit. 68, § 68-3912 — OK Code / Title 68 / Section 68-3912
Legislative intent
Status: in_force

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

attract growth industries and sectors to Oklahoma in the twenty-

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1454

first century through a policy of rewarding businesses with a highly

skilled, knowledge-based workforce;

2. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

powers as authorized in this act. The exercise of powers conferred

by this act shall be deemed and held to be the performance of

essential public purposes; and

3. Nothing herein shall be construed to constitute a guarantee

or assumption by the State of Oklahoma of any debt of any

individual, company, corporation or association nor to authorize the

credit of the State of Oklahoma to be given, pledged or loaned to

any individual, company, corporation or association.
Okla. Stat. tit. 68, § 68-2925 — OK Code / Title 68 / Section 68-2925
Property sold at public sale or under court order -
Status: in_force

Collection of taxes, interest and costs.

Whenever personal property within the State of Oklahoma is sold

at public sale or under order of a court after the first day of

January of that year, it shall be the duty of the administrator,

executor, referee in bankruptcy, receiver or owner making such

property available for sale to pay into the county treasury of the

county in which the personal property was originally taxed, the

amount of any and all taxes, interest and costs due on said personal

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

forth in Sections 3102 and 3103 of this title.
Okla. Stat. tit. 68, § 68-248 — OK Code / Title 68 / Section 68-248
Commission may require taxpayer to furnish certain
Status: in_force

information.

In addition to information required on any state tax return or

report prescribed by the Oklahoma Tax Commission, upon request or

demand for production of information by the Commission, or its duly

authorized agent, a state taxpayer shall furnish any information

deemed necessary to determine the amount of state tax liability.

Notwithstanding Section 205 of this title the Commission shall have

the power to compel the production of books, records or papers of

any person, firm, association, partnership, corporation or other

legal entity regarding the business, property, assets or effects of

any Oklahoma taxpayer which may be necessary to a determination of

state tax liability of such taxpayer, including any books, records

or papers necessary to obtain or verify information necessary for

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

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

taxpayer. If the information is deemed confidential or proprietary

by the person, firm, association, partnership, corporation or other

legal entity, no production can be compelled pending a hearing on

the nature and extent of the production of privileged and

confidential information.
Okla. Stat. tit. 68, § 68-250 — OK Code / Title 68 / Section 68-250
Register of tax warrants - Establishment and maintenance -
Status: in_force

Public inspection.

The Oklahoma Tax Commission shall establish and maintain a

register of tax warrants filed pursuant to the provisions of the

Uniform Tax Procedure Code, Sections 201 through 260 of this title.

The Tax Commission shall establish and maintain a separate register

of tax warrants filed pursuant to the provisions of subsection D of

Section 231 of this title. Said registers shall be public records

which shall be open to public inspection.
Okla. Stat. tit. 68, § 68-1101 — OK Code / Title 68 / Section 68-1101
Excise tax on oil - Additional tax
Status: in_force

A. Prior to July 1, 2026, and as provided in Section 1103.1 of

this title, there is hereby levied, in addition to the gross

production tax, an excise tax equal to ninety-five one thousandths

of one percent (.095 of 1%) of the gross value on each barrel of

petroleum oil produced in this state which is subject to gross

production tax in this state. Such excise tax of ninety-five one

thousandths of one percent (.095 of 1%) of the gross value shall be

reported to and collected by the Tax Commission at the same time and

in the same manner as is provided by law for the collection of gross

production tax on petroleum oil. On petroleum oil sold at the time

of production, the excise tax thereon shall be paid by the

purchaser, who is hereby authorized to deduct in making settlement

with the producer and/or royalty owner the amount of tax so paid;

provided, that in the event oil on which such tax becomes due is not

sold at the time of production, but is retained by the producer, the

tax on such oil not so sold shall be paid by the producer including

the tax due on royalty oil not sold; and provided, further, that in

settlement with royalty owner, such producer shall have the right to

deduct the amount of tax so paid on royalty oil, or to deduct

therefrom royalty oil equivalent in value at the time such tax

becomes due with the amount of tax paid.

The provisions of this subsection shall terminate on June 30,

2026.

B. Beginning on July 1, 2026, there is hereby levied, in

addition to the gross production tax, an excise tax equal to eighty-

five one thousandths of one percent (.085 of 1%) of the gross value

on each barrel of petroleum oil produced in this state which is

subject to gross production tax in this state. Such excise tax of

eighty-five one thousandths of one percent (.085 of 1%) of the gross

value shall be reported to and collected by the Tax Commission at

the same time and in the same manner as is provided by law for the

collection of gross production tax on petroleum oil. On petroleum

oil sold at the time of production, the excise tax thereon shall be

paid by the purchaser, who is hereby authorized to deduct in making

settlement with the producer and/or royalty owner the amount of tax

so paid; provided, that in the event oil on which such tax becomes

due is not sold at the time of production, but is retained by the

producer, the tax on such oil not so sold shall be paid by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 408

producer including the tax due on royalty oil not sold; and

provided, further, that in settlement with royalty owner, such

producer shall have the right to deduct the amount of tax so paid on

royalty oil, or to deduct therefrom royalty oil equivalent in value

at the time such tax becomes due with the amount of tax paid.
Okla. Stat. tit. 68, § 68-3119 — OK Code / Title 68 / Section 68-3119
Resale tax deed - Rights conveyed
Status: in_force

A resale tax deed shall convey only the surface and surface

rights and mineral interests owned by the owners of the surface

rights as distinguished from mineral and mineral rights of such real

property. The resale tax deed shall not convey any other interest

owned by any other individual or legal entity.
Okla. Stat. tit. 68, § 68-2807 — OK Code / Title 68 / Section 68-2807
Personal property defined
Status: in_force

Personal property, for the purpose of ad valorem taxation, shall

be construed to include:

1. All goods, chattels and effects;

2. Except as provided in subsection B of Section 2806 of this

title:

a. all improvements made by others upon lands, the fee of

which is vested in the United States or this state,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1133

b. all improvements, including elevators and other

structures, upon lands, the title to which is vested

in any railway company or other corporation whose

property is not subject to the same mode and rule of

taxation as other property, and

c. all improvements on leased lands that do not become a

part of the realty;

3. The dormant, and other stock of nurserymen, including all

trees, shrubs and plants that have been dug and placed in bins or

storage, and are ready for sale. The trees, shrubs or plants of a

nurseryman shall be "growing crops" within the meaning of Section 6

of Article X of the Oklahoma Constitution and exempt from ad valorem

taxation, if such trees, shrubs or plants are grown upon the

premises of the nurseryman, removed from the earth on such premises

prior to any preparation for resale, and if such trees, shrubs or

plants are held for resale in a manner that will permit the

continued growth or development of the tree, shrub or plant;

4. All horses, cattle, mules, asses, sheep, swine, goats and

other livestock including poultry, and commercially raised livestock

including but not limited to animals of the families bovidae,

cervidae and antilocapridae or birds of the ratite group. Such

livestock or poultry having a speculative value, by reason of the

fact that the same is subject to registration in some recognized

association, shall be assessed on the market value as though the

same had no speculative value;

5. All household furniture, including gold and silver plate,

musical instruments, watches and jewelry;

6. Personal, private or professional libraries;

7. All wagons, vehicles or carriages and all farm tractors,

implements or machinery appertaining to agricultural labor; and all

types of motors, feed grinders, pumps for irrigation and other

irrigation equipment;

8. All machinery and materials used by manufacturers, and all

manufactured articles, including all machinery and equipment of

cotton gins, cottonseed oil mills, newspaper and printing plants,

refineries, gasoline plants, flour and grain mills and elevators,

bakeries, ice plants, laundries, automobile assembly plants, repair

shops, breweries, radio broadcasting stations, tractors, graders,

road machinery and equipment, and all other similar or related

plants or industries;

9. All goods, wares, and merchandise, including oil, gas, and

petroleum products severed from the realty;

10. All abstractors' books and the records contained therein;

and equipment and all other personal property and records and files

of mercantile credit reporting organizations;

11. All agricultural implements or machinery, goods, wares,

merchandise, or other chattels, in this state, in possession of, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1134

under the control of, or held for sale by, any warehouseman, agent,

factor or representative in any capacity of any manufacturer, or any

dealer or agent of any such manufacturer;

12. a. All tanks and containers used to store or hold crude

oil or any of its products or byproducts and all tanks

and containers used to store or hold gasoline, water,

or other liquids or gases,

b. All oil, gas, water or other pipelines,

c. All telegraph and telephone lines,

d. All railroad tracks, and

e. All oil, gas, and petroleum products in storage; and

13. All other property, having an actual, constructive or

taxable situs in this state, and not included within the definition

of real property.
Okla. Stat. tit. 68, § 68-2391 — OK Code / Title 68 / Section 68-2391
Short title - Oklahoma Tourism Development Act
Status: in_force

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

Tourism Development Act".
Okla. Stat. tit. 68, § 68-50015 — OK Code / Title 68 / Section 68-50015
Oklahoma Tourism Promotion Advisory Committee
Status: in_force

A. There is hereby created an Oklahoma Tourism Promotion

Advisory Committee which shall advise the Oklahoma Tourism and

Recreation Department on matters of statewide tourism promotion.

The Committee shall consist of thirteen (13) members and one ex

officio nonvoting member as follows:

1. Chair of the Senate Tourism Committee, or designee;

2. Chair of the House of Representatives Tourism and Recreation

Committee, or designee;

3. President of the Oklahoma Travel Industry Association, or

designee;

4. President of the Oklahoma Lakes and Countries Association,

or designee;

5. Member of the Oklahoma Tourism and Recreation Commission,

selected by the Oklahoma Tourism and Recreation Commission, whose

occupation shall be in the tourism industry;

6. President of the Oklahoma Hotel/Motel Association, or

designee;

7. President of the Oklahoma Restaurant Association, or

designee;

8. Representative of the City Convention and Tourism Bureau or

a representative of a municipal chamber of commerce, appointed by

the Oklahoma Tourism and Recreation Commission;

9. Director of the Oklahoma Arts Council, or designee;

10. Representative of the tour operator or travel agent sector,

appointed by the Oklahoma Tourism and Recreation Commission;

11. Representative of the transportation sector, including but

not limited to, airlines, bus companies, car rental business,

appointed by the Oklahoma Tourism and Recreation Commission;

12. Executive Director of the Oklahoma Historical Society, or

designee; and

13. Director of the Native American Cultural and Educational

Authority, or designee.

The Director of the Travel Promotion Division of the Oklahoma

Tourism and Recreation Department, or designee, shall serve as the

ex officio nonvoting member.

B. The initial appointed members shall be appointed on or

before January 1, 1988. The term of office of each appointed member

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1548

shall be for one (1) year and end on December 31 of each year, but

all members shall hold office until their successors are appointed.

C. The membership shall annually elect a chair and vice-chair

of the Committee, each of whom shall serve for a term of one (1)

fiscal year and until their successor is elected, and who shall

perform such duties as the Committee directs.

D. The members of the Committee shall receive no compensation

for their services or reimbursements for any expenses incurred.

E. The Committee shall hold at least four regular meetings each

calendar year at a place and time to be fixed by the Oklahoma

Tourism and Recreation Commission.
Okla. Stat. tit. 68, § 68-24313 — OK Code / Title 68 / Section 68-24313
Renumbered as § 3107 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, § 68-2844 — OK Code / Title 68 / Section 68-2844
Omitted property - Entry on assessment rolls and tax
Status: in_force

rolls - Assessments - Arrearages - Taxing during current year.

A. If any real, personal, railroad, air carrier or public

service corporation property is omitted in the assessment of any

prior year or years, and the property thereby escapes just and

proper taxation, at any time and as soon as such omission is

discovered, the county assessor or the county board of equalization,

or the State Board of Equalization in the case of public service

corporation property or railroad and air carrier property, whose

duty it is to assess the class of property which has been omitted,

shall at any time cause such property to be entered on the

assessment rolls and tax rolls for the year or years omitted, not to

exceed the last fifteen (15) years as to real property and the last

three (3) years as to personal property, and shall, after reasonable

notice to the parties affected, in order that they be heard, assess

such omitted property for said periods and cause to be extended

against the same on the tax rolls for the current year all arrearage

of taxes properly accruing against it, including therein interest

thereon at the rate of twelve percent (12%) per annum from the time

such tax should have become delinquent.

B. If any tax on property subject to taxation is prevented from

being collected for any year or years by reason of any erroneous

proceedings, or failure to give notice, or otherwise, the amount of

such tax which such property should have paid or should have been

paid thereon shall be added to the tax on such property for the

current year, and if for want of sufficient time or for any cause

such assessment cannot be entered, and the tax thereon extended on

the tax rolls for the current year, the same shall be done the

following year.
Okla. Stat. tit. 68, § 68-24351 — OK Code / Title 68 / Section 68-24351
Renumbered as § 3147 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, § 68-2360 — OK Code / Title 68 / Section 68-2360
Accounting periods and methods
Status: in_force

A. The taxpayer's taxable year under this act shall be the same

as his taxable year for federal income tax purposes. If, on the

effective date of this act, the taxpayer's taxable year for Oklahoma

income tax purposes is different than his taxable year for federal

income tax purposes, the taxpayer shall file a return for the short

period ending on the day for which his current taxable year for

federal income tax purposes ends. If such taxpayer's taxable year

for federal income tax purposes ends after his taxable year for

Oklahoma income tax purposes, then the taxpayer shall file a return

for such regular Oklahoma taxable year and a return for the short

period ending with the federal taxable year.

The Tax Commission shall prescribe and promulgate all necessary

rules and regulations for annualizing income and/or deductions for

short years necessitated by the transition, if any, to the federal

taxable year.

B. If a taxpayer's taxable year is changed for federal income

tax purposes, his Oklahoma taxable year shall be similarly changed

under the same rules applicable under the Internal Revenue Code.

C. The taxpayer's method of accounting under this act shall be

the same as his method of accounting for federal income tax

purposes.

D. If a taxpayer's method of accounting is changed for federal

income tax purposes, such taxpayer's method for Oklahoma income tax

purposes shall be similarly changed under the same rules applicable

under the Internal Revenue Code.
Okla. Stat. tit. 68, § 68-2368.2 — OK Code / Title 68 / Section 68-2368.2
Minimum cumulative donations from check-offs – Removal
Status: in_force

of check-off from forms.

A. Except as exempted in subsection B of this section, if on

September 1 of any year the total contributions to any one of the

funds created through donations or contributions from income tax

refunds by checking the appropriate box on the income tax return

forms do not equal Fifteen Thousand Dollars ($15,000.00) or more for

three (3) consecutive years, the explanations and spaces for

designating contributions to the fund shall be removed from the

income tax return forms for the following and all subsequent years.

All contributions to the removed fund after September 1 shall be

refunded to the taxpayer.

B. The provisions of this section shall not apply to:

1. The Income Tax Checkoff Revolving Fund for the Support of

the Folds of Honor Scholarship Program authorized in Section 2368.19

of this title; or

2. The Oklahoma Silver Haired Legislature - Excellence in State

Government Revolving Fund.
Okla. Stat. tit. 68, § 68-259 — OK Code / Title 68 / Section 68-259
Additional penalty in criminal proceedings for violating
Status: in_force

state tax law.

An additional penalty of an amount equal to ten percent (10%) of

the amount of tax, penalty and interest, alleged and determined in a

criminal action to be due and delinquent, is imposed upon any person

convicted of, entering a plea of guilty, or entering a plea of nolo

contendere to a violation of a tax law of this state. The

additional penalty shall be added to and become a part of the total

debt due the state pursuant to the tax law allegedly violated. Upon

collection of the additional penalty imposed herein, the Oklahoma

Tax Commission shall transmit the revenue to the State Treasurer to

be deposited in the Oklahoma Tax Commission Fund. The revenue from

the additional penalty herein shall be apportioned by the Oklahoma

Tax Commission to the county treasurers for deposit to the

appropriate fund of the district attorney to reimburse the district

attorney for costs of prosecution of criminal actions for violations

of state tax laws.
Okla. Stat. tit. 68, § 68-4101 — OK Code / Title 68 / Section 68-4101
Short title
Status: in_force

This act shall be known and may be cited as the “Oklahoma

Specialized Quality Investment Act”.
Okla. Stat. tit. 68, § 68-53002 — OK Code / Title 68 / Section 68-53002
Renumbered as § 2-11-402 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-1901 — OK Code / Title 68 / Section 68-1901
Real estate mortgage defined
Status: in_force

The words or term "real estate mortgage" as used in this article

shall be understood to include every species of conveyance intended

to secure the payment of money by lien upon real estate. Any

contract for the sale of real estate in which title is retained in

the vendor for the purpose of enforcing payment of the balance due

shall be deemed a mortgage upon real property. If an indebtedness

is secured by both real and personal property, said mortgage shall

be deemed to be a mortgage on real property for the purpose of this

article. Any contract or agreement by which the indebtedness

secured by any mortgage is increased or added to shall be deemed a

mortgage of real property for the purposes of this article and shall

be taxable as such upon the amount of such increase or addition.
Okla. Stat. tit. 68, § 68-2004 — OK Code / Title 68 / Section 68-2004
Purposes of tax
Status: in_force

The gross production tax provided for by this act is hereby

levied and collected for the following specific purposes, to wit:

First: The tax on the land shall be collected and distributed

by the county treasurer to the same funds as other land taxes in the

taxing district shall go and be distributed.

Second: The tax on the buildings, mill, machinery, appliances,

equipments and property used in the production of textile

manufactured products shall go to and be distributed by the county

treasurer to the various funds as follows:

One thirtieth (1/30) of the said tax to the State of Oklahoma

for the general revenue purposes.

Fifteen thirtieths (15/30) of the said tax to the school

district in which the mill is located for school purposes.

Seven thirtieths (7/30) of the said tax to the city or township

in which the said mill is located for city or township purposes, as

the case may be.

Two thirtieths (2/30) of the said tax to the sinking funds of

the county school district and city or township in which the said

mill is located to be divided in proportion to the respective levies

made for that year for the said sinking funds.

Five thirtieths (5/30) of the said tax to the county general

fund.

Said apportionment and distribution for the said funds shall be

made by the county treasurer of the said county.
Okla. Stat. tit. 68, § 68-2897 — OK Code / Title 68 / Section 68-2897
Homestead exemption - Laws relating to assessment of
Status: in_force

property not impaired.

No law relating to homestead exemption shall in any manner

affect, alter or impair any law relating to the assessment of

property, and each homestead which may be entitled to exemption

shall be assessed at its fair cash value, estimated at the price it

would bring at a fair voluntary sale as is provided by law.
Okla. Stat. tit. 68, § 68-3141 — OK Code / Title 68 / Section 68-3141
Limitation of action to recover land - Payment of taxes
Status: in_force

due.

No action shall be commenced by the holder of the tax deed or

the former owner or owners of land by any person claiming under him

or them to recover possession of the land which has been sold and

conveyed by deed for nonpayment of taxes, or to avoid such deed,

unless such action shall be commenced within one (1) year after the

recording of such deed; and in case of action to avoid the deed, not

until all taxes, interest and penalties, costs and expenses, shall

be paid or tendered by the party commencing such action.
Okla. Stat. tit. 68, § 68-283 — OK Code / Title 68 / Section 68-283
Aggregate business filing and remittance
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 141

A. For all taxable years which begin on or after January 1,

2016, the Oklahoma Tax Commission shall establish

forms and procedures for an aggregate business filing and

remittance. At the election of a person or entity doing

business in this state, the aggregate business filing may be

used as a single filing in lieu of the filing of separate

returns, applications or other annual filings required

pursuant to the Oklahoma Income Tax Act, the Franchise

Tax Code and the fee required pursuant to paragraph 18

of subsection A of Section 1142 of Title 18 of the

Oklahoma Statutes. The computation of tax liability and

the amount of any fees determined by use of the

aggregate business filing shall be in all respects identical

to the computation of such liability pursuant to the

Oklahoma Income Tax Act, the Franchise Tax Code and

the Oklahoma General Corporation Act; provided the

remittance procedure shall provide for a single

remittance, payment or schedule pursuant to the

requirements of subsections G, H and I of Section 2368 of

Title 68 of the Oklahoma Statutes.

B. In order to use the aggregate business filing and remittance

procedures for a taxable period, a person or entity doing business

in this state shall make an election on a form and according to a

schedule prescribed by the Oklahoma Tax Commission. Such election

shall authorize the person or entity to use the aggregate business

filing and remittance procedures in lieu of the filing and

remittance procedures otherwise required but shall not exempt or

otherwise limit the liability of the taxpayer for amounts due

pursuant to the Oklahoma Income Tax Act, the Franchise Tax Code and

the Oklahoma General Corporation Act.

C. For purposes of this section, "person or entity doing

business in this state" shall mean a person or entity who:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 142

1. Is domiciled in this state as an individual for business

purposes or is domiciled in this state for corporate, commercial or

other business purposes;

2. Owns or uses a part or all of its capital in this state;

3. Has at any time during the calendar year property in this

state with an aggregate value of at least Fifty Thousand Dollars

($50,000.00). For the purpose of this subsection, owned property is

valued at original cost and rented property is valued at eight times

the net annual rental charge;

4. Has during the calendar year payroll in this state of at

least Fifty Thousand Dollars ($50,000.00). Payroll in this state

includes all of the following:

a. any amount subject to withholding by the person under

Section 2385.2 of this title,

b. any other amount the person pays as compensation to an

individual under the supervision or control of the

person for work done in this state, and

c. any amount the person pays for services performed in

this state on its behalf by another;

5. Has during the calendar year sales in this state of at least

Five Hundred Thousand Dollars ($500,000.00);

6. Has at any time during the calendar year within this state

at least twenty-five percent (25%) of the person's total property,

total payroll, or total sales; or

7. Otherwise has a nexus with this state to an extent that the

person can be required to remit the tax imposed under the Oklahoma

Income Tax Act, the Franchise Tax Code and, that which is required

pursuant to the Oklahoma General Corporation Act but otherwise

remitted to the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-4205 — OK Code / Title 68 / Section 68-4205
Application for incentive payment – Cessation of payment
Status: in_force

– New application – Verification and payment.

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

which an establishment has qualified to receive an incentive

payment, the establishment shall file a claim for the payment with

the Oklahoma Tax Commission for one-tenth (1/10) or less of the

total amount of investment identified and specified in its Quality

Investment Contract. Provided, in the event the establishment

applies for an incentive payment before all investment for retooling

or modernization has occurred, the payment shall be reduced by the

percentage of investment costs predicted but not incurred at the

time of the claim as those costs bear to the whole investment. In

no event shall the first claim for investment payment be filed later

than two (2) years from the start date designated by the Quality

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1487

Investment Committee. The Tax Commission shall verify for each

calendar year the actual amount of capital investment in Oklahoma

and the amounts of local communities’ sales tax rebates for the

establishment. If the Tax Commission is not able to provide such

verification utilizing all available resources, the Tax Commission

may request such additional information from the establishment as

may be necessary or may reject the establishment’s claim.

B. If the capital costs for investment in retooling or

investment does not meet or exceed One Million Dollars

($1,000,000.00) within twenty-four (24) months of the start date of

the establishment as set out in its agreement with the Quality

Investment Committee, incentive payments shall cease and shall not

be resumed.

C. An establishment that has qualified pursuant to Section 4 of

this act may receive payments only in accordance with the provisions

under which it initially applied and was approved.

D. An establishment that is receiving incentive payments may

not apply for additional incentive payments for any new capital

improvement projects until twelve (12) quarters after receipt of the

first incentive payment, or until the establishment’s actual

verified capital costs of retooling and modernization equals or

exceeds One Million Dollars ($1,000,000.00), whichever comes first.

After meeting the requirements of this subsection, an establishment

may apply for additional incentive payments based upon additional

retooling and modernization capital costs and investment.

E. As soon as practicable after verification of the eligibility

of the manufacturer as required by this section, the Tax Commission

shall issue a warrant to the establishment.
Okla. Stat. tit. 68, § 68-252 — OK Code / Title 68 / Section 68-252
Attorney General - Duty to prosecute actions to collect
Status: in_force

certain taxes.

In addition to the obligations of state or local agencies or

entities, the Attorney General shall have the duty to file and

prosecute all actions to enforce the collection of sales tax,

withheld income tax, or other taxes owed to the State of Oklahoma:

1. In all necessary civil proceedings; and

2. In all criminal cases, when the district attorney fails to

file a case, within thirty (30) days after being requested to do so

by the Tax Commission or other state agency.
Okla. Stat. tit. 68, § 68-2354 — OK Code / Title 68 / Section 68-2354
Optional transitional deduction
Status: in_force

A. If a taxpayer (including a partnership) shall have been

required to report his taxable income to the State of Oklahoma for

years prior to the effective date of this act, in a manner different

than he has been required to report his federal income for the same

period of time, and, as a consequence of the differences in

reporting income during that period of time, has a different basis

of assets for gain or loss through the taking of different amounts

for depletion, depreciation or amortization, or shall have a

different amount of some prepaid income or deferred expense or other

similar balance sheet item, such taxpayer shall be entitled, at his

option, to a transitional deduction. The determination of the

amount of the deduction shall be made as though an application to

change accounting method had been granted and shall include all

items subject to adjustment, whether resulting in an increase or

decrease in the transitional deduction. Items subject to adjustment

shall be only those which:

1. Have been treated differently in determining amounts subject

to tax under Oklahoma and federal income tax laws which were

applicable in a prior period;

2. Have been an element in determining Oklahoma income subject

to tax in periods with respect to which Oklahoma income tax was

paid; and

3. Except for the required change in reporting income, would

have produced in a subsequent taxable period an adjustment to income

subject to tax on account of the differences in federal and Oklahoma

tax reporting.

Items subject to adjustment may consist of deductions taken or

not taken in prior years, or amounts of income required to be

included or excluded in such years, but such items shall be

disregarded to the extent it can be shown that the prior treatment

of such items had no actual effect on the amount of Oklahoma income

tax paid; in making such showing, no items other than the items

subject to this transitional adjustment shall be considered.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 744

No net addition to Oklahoma taxable income shall be required by

reason of this section, but, at the election of the taxpayer, a

deduction in the amount of such net adjustment shall be available as

provided below.

B. An affirmative election to use the optional transitional

deduction shall be made on the income tax return filed for the first

taxable period in which a deduction under this section is allowable,

on or before the due date of the return including any extension of

time granted in which to file said return or on an amended return.

Failure to claim such deduction within three (3) years shall be

deemed an election not to claim the optional transitional deduction.

C. The net deduction allowable under this section shall be

deductible only in equal amounts of one-third (1/3) each over the

first three taxable periods ending after the effective date of this

act except that if such net deduction is less than Twenty-five

Thousand Dollars ($25,000.00) the deduction shall be allowable in

full in the first taxable period after the effective date hereof to

the extent of the taxpayer's taxable income and to the second and

third taxable period thereafter to the extent not previously taken

in the earliest successive taxable year. In no event shall the

deduction allowed under this section be carried back or applied

against income for years prior to the effective date of this act or

carried forward to any taxable year subsequent to the third full

taxable year following the effective date hereof.
Okla. Stat. tit. 68, § 68-3404 — OK Code / Title 68 / Section 68-3404
Certification by U.S. Secretary of Treasury and other
Status: in_force

officials.

Certification of notices of liens, certificates, or other

notices affecting federal liens by the Secretary of the Treasury of

the United States or his delegate, or by any official or entity of

the United States responsible for filing or certifying of notice of

any other lien, entitles them to be filed and no other attestation,

certification, or acknowledgement is necessary.
Okla. Stat. tit. 68, § 68-3641 — OK Code / Title 68 / Section 68-3641
Sunset of act
Status: in_force

The provisions of this act shall cease to have the force and

effect of law on June 30, 2031. Incentive payments may be made

after such date to the extent necessary for payment of claims based

on projects approved not later than June 30, 2031.
Okla. Stat. tit. 68, § 68-2368.23 — OK Code / Title 68 / Section 68-2368.23
Tax donation – Volunteer fire departments
Status: in_force

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

which begin after December 31, 2011, and each state corporate tax

return form for tax years beginning after December 31, 2011, shall

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

benefit of volunteer fire departments in Oklahoma.

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

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

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

credit of the Volunteer Fire Department Revolving Fund created in

subsection C of this section.

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

fund to be designated the "Volunteer Fire Department Revolving Fund"

administered by the Office of the State Fire Marshal. The fund

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

and shall consist of all the monies received by the Office of the

State Fire Marshal pursuant to the provisions of subsection A of

this section. All monies accruing to the credit of the fund are

appropriated and may be budgeted and expended by the Office of the

State Fire Marshal at the beginning of each fiscal year for the

purpose of providing grants to volunteer fire departments in this

state for the purpose of purchasing bunker gear, wildland gear and

other protective clothing. Expenditures from the fund shall be made

upon warrants issued by the State Treasurer against claims filed as

prescribed by law with the Director of the Office of Management and

Enterprise Services for approval and payment.

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

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

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

return. Such claims shall be filed pursuant to the provisions of

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

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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1054

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-1357 — OK Code / Title 68 / Section 68-1357
See the following versions:
Status: in_force

OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10)

OS 68-1357v2 (HB 1588, Laws 2021, c. 68, § 1)

OS 68-1357v3 (SB 463, Laws 2023, c. 193, § 1)

OS 68-1357v4 (SB 34x, Laws 2023, 1st Ex. Sess., c. 44, § 1)

OS 68-1357v5 (SB 50, Laws 2025, c. 391, § 1)
Okla. Stat. tit. 68, § 68-2881 — OK Code / Title 68 / Section 68-2881
Railroads, air carriers and public service corporations -
Status: in_force

Increase of evaluation of property - Notice - Complaints and

hearings - Appeals to Court of Tax Review and Supreme Court.

A. The secretary of the State Board of Equalization shall

notify all railroads, air carriers and public service corporations

of the ad valorem tax assessments rendered by the State Board,

including the valuation, assessment ratio and total amount of

assessment. The notice, which shall clearly be marked with the date

upon which it was prepared, shall be mailed within one (1) working

day of such date. The taxpayer shall have twenty (20) calendar days

from the date of the notice in which to file, with the Clerk of the

Court of Tax Review, a written complaint on a form prescribed by the

Tax Commission, specifying grievances with the pertinent facts in

relation thereto in ordinary and concise language, without

repetition, and in such manner as to enable a person of common

understanding to know what is intended. The complaint shall include

the amount of Oklahoma assessed valuation protested and the grounds

for the protest. The taxpayer shall be required to send a copy of

the complaint to the Tax Commission.

B. If the taxpayer fails to file a written complaint within the

twenty-day period provided for in this section, then the assessed

valuation stated in the notice, without further action of the State

Board of Equalization, shall become final and absolute at the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1218

expiration of twenty (20) days from the date the notice is mailed to

the taxpayer.

C. After the filing of a complaint provided for in subsection A

of this section, the State Board of Equalization shall have thirty

(30) days within which to file an answer. The Court of Tax Review

shall set a date of hearing, conduct such hearing, render its

decision, and notify in writing the taxpayer and the State Board of

Equalization of its decision within sixty (60) days of the date of

the scheduling conference. The Court of Tax Review shall be

authorized and empowered to take evidence pertinent to the

complaint, and for that purpose may compel the attendance of

witnesses and the production of books, records and papers by

subpoena, and to confirm, correct or adjust the valuation, as

required by law.

D. The State Board of Equalization shall notify, in writing and

by certified mail, the Attorney General and all affected school

districts and other recipients of ad valorem tax revenue of the

complaint provided for by this section within ten (10) days of the

filing of the complaint.

E. The Attorney General may appear in all actions to enforce

the valuation and assessment of property by the State Board of

Equalization and the collection of ad valorem tax which is the

subject of the complaint filed pursuant to this section.

F. Either the State Board of Equalization or the party filing a

complaint pursuant to this section may appeal the decision of the

Court of Tax Review by filing a notice of intent to appeal with the

Clerk of the Court of Tax Review within thirty (30) calendar days of

the date the final decision is sent to the parties. Appeal shall be

brought in the Oklahoma Supreme Court in the same manner as provided

for other appeals from the Court of Tax Review. The Supreme Court

shall give precedence to such appeals and affirm the decision of the

Court of Tax Review if supported by competent evidence. If the

Oklahoma Supreme Court assigns the appeal to the Court of Civil

Appeals, the Oklahoma Court of Civil Appeals shall give precedence

to the appeal and affirm the decision of the Court of Tax Review if

supported by competent evidence.

G. In all instances where the notice of assessed valuation

certified by the State Board of Equalization has been permitted to

become final, such notice shall have the same force and be subject

to the same law as a judgment not subject to further appeal.
Okla. Stat. tit. 68, § 68-3808 — OK Code / Title 68 / Section 68-3808
Report on effect of Former Military Facility Development
Status: in_force

Act.

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 Former Military Facility

Development Act and a fiscal analysis of the costs and benefits of

the 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, 1996, and every three (3) years thereafter. The report may be

used for the purpose of determining whether to continue or sunset

the Former Military Facility Development Act.
Okla. Stat. tit. 68, § 68-2357.76 — OK Code / Title 68 / Section 68-2357.76
Annual reporting to legislature
Status: in_force

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

date of the Rural Venture Capital Formation Incentive 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 rural 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 to the effective administration

of the Rural Venture Capital Formation Incentive Act.
Okla. Stat. tit. 68, § 68-2368.19 — OK Code / Title 68 / Section 68-2368.19
Folds of Honor Scholarship Program – Donation from tax
Status: in_force

refund.

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

which begin after December 31, 2009, and each state corporate tax

return form for tax years beginning after December 31, 2009, shall

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

purpose of providing academic and vocational training scholarships

administered through the Folds of Honor Scholarship Program to

dependents of military servicemen and servicewomen who were either

killed or wounded in action due to military service in the war in

Iraq or Afghanistan where such program is administered through Folds

of Honor Incorporated, a nonprofit charitable organization exempt

from taxation pursuant to the provisions of the Internal Revenue

Code, 26 U.S.C., Section 501(c)(3). The provision to allow donation

shall read as follows:

Support of Folds of Honor Scholarship Program, a nonprofit

charitable organization providing academic and vocational training

scholarships to dependents of military servicemen and servicewomen

who were either killed or wounded in action due to military service

in the war in Iraq or Afghanistan. Check if you wish to donate from

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

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

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

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

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

the Folds of Honor Scholarship Program created in subsection C of

this section.

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

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

designated the "Income Tax Checkoff Revolving Fund for the Support

of the Folds of Honor Scholarship Program". The fund shall be a

continuing fund, not subject to fiscal year limitations, and shall

consist of all monies apportioned to the fund pursuant to the

provisions of this section. All monies accruing to the credit of

the fund are hereby appropriated and may be budgeted and expended by

the Military Department for the purpose of providing grants for

academic and vocational training scholarships administered through

the Folds of Honor Scholarship Program. Such monies shall be

apportioned as and in a manner specified by the Military Department.

Expenditures from the fund shall be made upon warrants issued by the

State Treasurer against claims filed as prescribed by law with the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1050

Director of the Office of Management and Enterprise Services for

approval and payment.

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

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

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

Such claims shall be filed pursuant to the provisions of Section

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

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

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

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.

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

checkoff contained in this section is hereby reauthorized effective

January 1, 2017.
Okla. Stat. tit. 68, § 68-1375 — OK Code / Title 68 / Section 68-1375
Digital mapping system - Information to vendors
Status: in_force

A. In order to provide for the efficient and accurate

administration of sales and use taxes, the Oklahoma Tax Commission

is authorized to develop and maintain a digital mapping system for

municipal boundaries. The Tax Commission shall coordinate the

development of the mapping system with municipalities.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 644

B. The Tax Commission shall provide vendors subject to the

provisions of subparagraph g of paragraph 13 of Section 1352 of this

title with information as may be necessary to assist such vendors in

determining the appropriate municipal or county sales or use tax

rate at a place of delivery of tangible personal property or

services subject to sales or use tax.
Okla. Stat. tit. 68, § 68-1509.4 — OK Code / Title 68 / Section 68-1509.4
Failure to obtain permit - Purchase or sale of replay
Status: in_force

game - Application of act.

A. Failure to obtain a permit under the provisions of this act

shall be a misdemeanor, punishable by a fine in the amount of twice

the permit fee required and ineligibility to apply for a permit for

two (2) years from date of adjudication of a violation of this act.

B. Purchasing or selling a replay game shall be a felony.

C. The provisions of this act shall not apply to retail sales

to individuals for personal use. The licensing provisions of this

act shall not apply to machines installed on federal military bases.
Okla. Stat. tit. 68, § 68-2903 — OK Code / Title 68 / Section 68-2903
Rural water or sewer district - Exemption from ad valorem
Status: in_force

and other taxes.

All property, both real and personal, of any rural water or

sewer district, as defined in the "Rural Water and Sewer Districts

Act" contained in Chapter 266, Oklahoma Session Laws 1963, as

amended (Chapter 18, Title 82, O.S. Supp. 1969), and created and

organized for the purposes therein described, but which districts

are incorporated as nonprofit corporations under the provisions of

Chapter 13, Oklahoma Session Laws 1968 (Chapter 19, Title 18, O.S.

Supp. 1969), shall be exempt from all ad valorem taxation. The

motor vehicles or other vehicles of any such district shall be

registered and licensed each year for a license fee of One Dollar

($1.00), and said districts shall be exempt from sales and use

taxes.
Okla. Stat. tit. 68, § 68-1406.1 — OK Code / Title 68 / Section 68-1406.1
Notification of imposed use tax on out-of-state sales
Status: in_force

A. Each retailer or vendor making sales of tangible personal

property from a place of business outside this state for use in this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 667

state that is not required to collect use tax, shall provide

notification on its retail Internet website or retail catalog and

invoices provided to its customers that use tax is imposed and must

be paid by the purchaser, unless otherwise exempt, on the storage,

use, or other consumption of the tangible personal property in this

state. The notification shall be readily visible. It is further

provided that no retailer shall advertise on its retail Internet

website or retail catalog that there is no tax due on purchases made

from the retailer for use in this state. The provisions of this

section, except for notification on invoices, shall apply to online

auction websites. The Oklahoma Tax Commission is hereby authorized

and directed to define the term "online auction websites" through

the promulgation of a rule. The rule shall include an exception for

websites with sales below a threshold to be set by the Tax

Commission.

B. The provisions of this section shall not be effective as law

until an administrative rule, whether an emergency rule or permanent

rule or both, has become effective as law pursuant to the Oklahoma

Administrative Procedures Act.
Okla. Stat. tit. 68, § 68-1636 — OK Code / Title 68 / Section 68-1636
Fireworks display - Licenses or permits
Status: in_force

A. An individual or entity shall have the appropriate Oklahoma

license or permit to conduct an outdoor fireworks display on or

after January 1, 2013.

B. To receive a manufacturer, distributor or wholesaler

license, an applicant shall make application to the State Fire

Marshal on a form prescribed by the State Fire Marshal. The

application shall be accompanied by the required fee. An individual

seeking a license as a sole proprietor or on behalf of a business

entity shall be at least twenty-one (21) years of age and shall not

have been convicted of or pled guilty or nolo contendere to any

state or federal felony. In the case of a business seeking a

license, no officer or member of its governing board shall have been

Oklahoma Statutes - Title 68. Revenue and Taxation Page 693

convicted of or pled guilty or nolo contendere to any state or

federal felony.

Nothing in this act shall be construed as applying to shipping,

sale, possession or use of display fireworks when displayed by

holders of a permit for a public display to be conducted in

accordance with the rules and regulations of the State Fire Marshal

Commission.

Applications for permits for display fireworks shall be

submitted in writing prior to the date of display to the Authority

Having Jurisdiction (AHJ) as defined by the NFPA 1123 where the

display is to occur. If the display is in an area outside the

jurisdiction of a municipality, application for the permit shall be

submitted in writing to the Office of the State Fire Marshal ten

(10) days prior to the date of the display. Every display shall be

under the direction of a competent, responsible, licensed outdoor

display operator, of legal age, and shall be conducted under the

code of regulations as adopted by the State Fire Marshal Commission.

The individual or organization applying for a permit shall submit to

the AHJ evidence of a general liability insurance policy in an

amount of not less than One Million Dollars ($1,000,000.00) or the

amount set forth by the local governing authority. Before a permit

is granted, a local fire inspector or an agent of the State Fire

Marshal shall inspect and approve or reject the site of the display.

No permit so granted shall be transferable.
Okla. Stat. tit. 68, § 68-3902 — OK Code / Title 68 / Section 68-3902
Incentive payments
Status: in_force

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

support the creation of quality jobs, particularly by small

businesses, in basic industries in this state;

2. The incentives provided be directly related to quality jobs

created as a result of a business locating or expanding in this

state;

3. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

powers as authorized in this act. The exercise of powers conferred

by this act shall be deemed and held to be the performance of

essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

or assumption by the State of Oklahoma of any debt of any

individual, company, corporation or association nor to authorize the

credit of the State of Oklahoma to be given, pledged or loaned to

any individual, company, corporation or association.
Okla. Stat. tit. 68, § 68-714 — OK Code / Title 68 / Section 68-714
Accrual of liability for tax - Liability of lessees
Status: in_force

The liability for the tax imposed by this act shall arise and

accrue on the first use of special fuels in this state either

against the special fuel dealer at the time of delivery of special

fuel into the supply tank or tanks of a motor vehicle or against a

special fuel user operating a motor vehicle upon the highways of

this state, the operation of which is subject to and liable for the

payment of said tax. The liability for said tax shall accrue

against a special fuel user importing special fuel into this state

in the supply tank or tanks of a motor vehicle using Oklahoma

highways for commercial purposes at the time and place such motor

vehicle shall enter upon a public highway of this state.

Any special fuel dealer or special fuel user who as lessee, in

furtherance of his business enters into a lease for one or more

trips or a contract or other arrangement, with another person for

the operation of a motor vehicle, the operation of which vehicle is

or will be subject to the tax herein imposed, shall be deemed to be

the operator of said vehicle or vehicles, and shall report and pay

the tax accruing by reason of such use under said lease, or

contract. Provided that this provision shall not be construed as

relieving any lessor or person acting as a special fuel user from

the payment of the tax herein imposed in cases where the lessee,

with whom such lessor has entered into a lease or contract has not

obtained a special fuel dealer's or user's license under this act.

Provided further, nothing herein shall be construed as requiring the

filing of more than one report covering a given special fuel use

operation or as requiring the payment of the tax herein imposed more

than once on the same special fuel.
Okla. Stat. tit. 68, § 68-2385.2 — OK Code / Title 68 / Section 68-2385.2
Amount to be withheld
Status: in_force

A. Every employer making payment of wages shall deduct and

withhold from the wages paid each employee a tax in an amount

determined in accordance with a table fixing graduated rates of tax

to be withheld, which table shall be devised by the Oklahoma Tax

Commission and fix the rate of such tax to be withheld from each

employee as a percentage of the amount of federal income tax

withheld under the Internal Revenue Code, and/or a percentage of the

amount of salary paid to the employee, giving consideration to the

approximate amount of the state tax liability of any such employee,

if such employee-taxpayer were to elect to use the standard

deduction. Such table shall be published by the Oklahoma Tax

Commission and furnished to all employers filing income withholding

tax returns as required by law.

B. Whenever the amount to be withheld from the wages of an

employee is calculated to total less than twenty-five cents ($0.25)

in any quarterly period of a year, the provisions of subsection A of

this section shall not apply.

C. Every person, including the government of the United States,

a state or a political subdivision thereof or any instrumentalities

of the foregoing, making any payment of winnings which are subject

to withholding shall deduct and withhold from such payment a tax in

an amount equal to four percent (4%) of such payment.
Okla. Stat. tit. 68, § 68-3807 — OK Code / Title 68 / Section 68-3807
Fraud
Status: in_force

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 the Former Military

Facility Development Act who willfully makes a false or fraudulent

application, claim, report, return, statement, invoice or other

instrument or who willfully provides any false or fraudulent

information, or any person who willfully aids or abets another in

making such false or fraudulent application, claim, report, return,

statement, invoice or other instrument or who willfully aids or

abets another in providing any false or fraudulent 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 Class D1 felony

offense punishable by the imposition of a fine of not less than One

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

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

B through F of Section 20N of Title 21 of the Oklahoma Statutes, or

by both such fine and imprisonment. Any person convicted of a

violation of this section shall be liable for the repayment of all

incentive payments which were paid to the establishment. Interest

shall be due on such payments at the rate of ten percent (10%) per

annum.
Okla. Stat. tit. 68, § 68-24340 — OK Code / Title 68 / Section 68-24340
Renumbered as § 3136 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, § 68-254 — OK Code / Title 68 / Section 68-254
Garnishment to collect delinquent taxes, penalties, or
Status: in_force

interest.

A. Upon a hearing with notice the Oklahoma Tax Commission shall

be entitled to proceed by garnishment to collect any delinquent tax

and to collect any penalty or interest due and owing as a result of

a tax delinquency. Provided, that upon proper application under the

procedures outlined herein, the court may issue an order continuing

the garnishment for the collection of delinquent taxes, penalties or

interest until the total amount of such delinquent taxes, penalties

or interest have been collected.

B. The Oklahoma Tax Commission may garnish the accrued earnings

of a delinquent taxpayer employee by sending notice to the

taxpayer's employer. For the purpose of this section, "earnings"

means any form of payment to an individual including, but not

limited to, salary, wages, commission or other compensation, but

does not include reimbursements for travel expenses for state

employees. Such notice may be served by mail or by delivery by a

field agent of the Tax Commission to the taxpayer's employer along

with a copy to the delinquent taxpayer. Upon receipt of such notice

of delinquency, the employer shall withhold from compensation due,

or to become due to the employee, the total amount shown by the

notice. The Tax Commission may direct the employer to withhold part

of the amount due, not to exceed twenty-five percent (25%) of

earnings per pay period, until the total amount as shown by the

notice, plus interest and penalty, has been withheld and remitted to

the Tax Commission. The employer's response and calculation of

amounts withheld shall be on a form prescribed by the Tax

Commission.

C. Within seven (7) days after the end of each pay period, or

if the delinquent taxpayer does not have regular pay periods, within

thirty (30) days from the date of the notice, the employer shall

withhold amounts due or provide an explanation to the Tax Commission

why amounts due will not be withheld and remitted to the Tax

Commission. In any case in which the employee ceases to be employed

by the employer before the full amount set forth in the notice of

delinquency, plus delinquent penalty and interest, has been withheld

by the employer, the employer shall immediately notify the Tax

Commission in writing the date the employee resigned or was

terminated. Any employer who knowingly and willfully refuses to

respond by any means to the notice as provided in subsection B of

this section may be liable for the total amount as set forth in the

notice. The employer may not terminate the delinquent taxpayer

employee based upon the notice of administrative wage garnishment.

D. An administrative wage garnishment may be issued after

ninety (90) days in which the tax has become delinquent, notice has

been sent to the taxpayer of the delinquency and possible remedies

to resolve the delinquency have been provided to the taxpayer, and a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 130

tax warrant has been issued and filed pursuant to Section 231 of

this title. The taxpayer shall have ten (10) days after the

issuance of the notice to the employer to provide any additional

information to the Tax Commission for the garnishment of wages to be

withdrawn or released by the Tax Commission. The Tax Commission

shall withdraw or adjust the garnishment for wages upon proof to the

satisfaction of the Tax Commission that the delinquent tax, interest

and penalty referred to in the notice have been paid or the taxpayer

can show the wages subject to garnishment are exempt pursuant to

state or federal law.

E. The Tax Commission shall prescribe or approve forms and

promulgate rules and regulations for implementing the provisions of

this section.
Okla. Stat. tit. 68, § 68-5304 — OK Code / Title 68 / Section 68-5304
Purchase of stamps - Form - Distribution - Custody
Status: in_force

The tax stamps required by Section 5301 et seq. of this title to

be placed upon Manufacturer’s Certificates or Statements of Origin

of new automobiles, new trucks, new travel trailers, new

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1514

manufactured homes, new recreational vehicles, new motorcycles, new

vessels, new watercraft, new motorboats, and other new boats and new

motors, and on the applications for registration of the vehicles

described in Section 5303 of this title shall be manufactured or

purchased by Service Oklahoma in the required amounts. The tax

stamps shall be of such design, color combination, and material as

Service Oklahoma shall deem necessary for the administration of this

tax and to afford the best security to the tax revenue involved.

Service Oklahoma may require any manufacturer of such tax stamps to

furnish a bond in such amount as it deems necessary to protect the

state and counties against loss. Service Oklahoma shall distribute

such tax stamps to the county treasurer of each county, taking such

receipt therefor as may be necessary, and the county treasurer shall

have the responsibility of the custody and the sale of such stamps

to the person required by Section 5301 et seq. of this title to

obtain same, and shall have the duty of accounting for such stamps

to their respective counties, and to Service Oklahoma as it may

require.
Okla. Stat. tit. 68, § 68-231.2 — OK Code / Title 68 / Section 68-231.2
Attachment of assets of delinquent taxpayer
Status: in_force

Upon a final determination by a court of competent jurisdiction

that a tax levied or collected by the state is delinquent, the

Oklahoma Tax Commission may issue an order attaching the assets, up

to the amount of tax liability, of any bank accounts maintained

within this state by the delinquent taxpayer. The Tax Commission

shall mail a certified copy of the attachment order to the banks in

which the accounts are maintained. Upon receipt of such order the

banks shall be liable to the Tax Commission in an amount equal to

any attached funds released from the accounts without the written

permission of the Tax Commission. The Tax Commission may release

funds from the accounts to effectuate payment of the tax liability

or to protect the interests of the state and shall release the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 113

account within thirty (30) days of full payment of the tax

liability.
Okla. Stat. tit. 68, § 68-112 — OK Code / Title 68 / Section 68-112
Tax Commission Fund - Credits for all miscellaneous
Status: in_force

receipts.

All miscellaneous receipts authorized by law to be charged and

collected by the Oklahoma Tax Commission for furnishing of copies of

transcripts, minutes or other recordings of proceedings, or reports

or other information filed with the Commission, or any information

authorized by law to be furnished shall be placed to the credit of

the Oklahoma Tax Commission Fund.
Okla. Stat. tit. 68, § 68-5016 — OK Code / Title 68 / Section 68-5016
False or fraudulent claims - Penalties
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1512

In addition to the penalties provided in the Uniform Tax

Procedure Code, any person who knowingly and willfully files a claim

for sales tax relief to which such person is not entitled or who

knowingly and willfully furnishes any false or fraudulent

information to the Tax Commission pursuant to the provisions of the

Sales Tax Relief Act, shall be subject to a penalty equal to the

amount of the relief claimed. In addition to such penalty, such

person shall repay to the Tax Commission any amount of sales tax

relief granted pursuant to such claim.
Okla. Stat. tit. 68, § 68-500.8 — OK Code / Title 68 / Section 68-500.8
Measurement of tax on importer gallons and supplier
Status: in_force

gallons.

A. The tax imposed by this act on use of motor fuel which was

imported into this state by a licensed importer, other than by a

bulk transfer, shall arise at the time the product is entered into

the state and shall be measured by invoiced gallons received outside

this state at a refinery, terminal or at a bulk plant for delivery

to a destination in this state.

B. Except as provided in subsection A of this section, the tax

imposed by this act on use of motor fuel shall be measured by

invoiced gallons of motor fuel removed, other than by a bulk

transfer by a licensed supplier:

1. From the bulk transfer/terminal system or from a qualified

terminal or refinery within this state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 273

2. From the bulk transfer/terminal system or from a qualified

terminal or refinery outside this state for delivery to a location

in this state as represented on the shipping papers, provided that

the supplier imports the motor fuel for the account of the supplier,

or the supplier has made a tax precollection election under Section

19 of this act; and

3. Upon sale in a qualified terminal or refinery in this state

to an unlicensed supplier.
Okla. Stat. tit. 68, § 68-222 — OK Code / Title 68 / Section 68-222
Procedure on default of taxpayer in enumerated matters
Status: in_force

(a) If any taxpayer shall fail or refuse to make any report or

return as required by any state tax law, or shall fail or refuse to

permit an examination of its books, records or papers, or to appear

and answer questions within the scope of such investigation relating

to any state tax, the Tax Commission may apply to the district court

Oklahoma Statutes - Title 68. Revenue and Taxation Page 99

of the county wherein the taxpayer resides, or to any judge thereof,

for an order requiring such taxpayer to make such report or return,

or requiring the taxpayer, his agents or employees, to appear to

answer such questions or permit such examination; and the court, or

any Judge thereof, shall thereupon issue an order, upon such

reasonable notice as shall be prescribed thereon, to be served upon

said taxpayer or the agent of such taxpayer directing it to appear

and testify and to produce such books, records and papers as may be

required.

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

failing to comply with such order, shall be guilty of contempt, and

shall be punished as provided by law in cases of contempt; and the

district court of the county in which such person resides shall have

jurisdiction of contempt cases arising under this Section.
Okla. Stat. tit. 68, § 68-1910 — OK Code / Title 68 / Section 68-1910
Mortgage tax turned into school fund
Status: in_force

The county treasurer shall place to the credit of the common

school fund of the county, for distribution as all other common

school funds, all money collected under the provisions of this

article.
Okla. Stat. tit. 68, § 68-24316 — OK Code / Title 68 / Section 68-24316
Renumbered as § 3111 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-24342 — OK Code / Title 68 / Section 68-24342
Renumbered as § 3138 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, § 68-1355 — OK Code / Title 68 / Section 68-1355
Exemptions - Subject to other tax
Status: in_force

There are hereby specifically exempted from the tax levied

pursuant to the provisions of Section 1350 et seq. of this title:

1. Sale of gasoline, motor fuel, methanol, “M-85” which is a

mixture of methanol and gasoline containing at least eighty-five

percent (85%) methanol, compressed natural gas, liquefied natural

gas, or liquefied petroleum gas on which the Motor Fuel Tax,

Gasoline Excise Tax, Special Fuels Tax, or the fee in lieu of

Special Fuels Tax levied in Section 500.1 et seq., Section 601 et

seq. or Section 701 et seq. of this title has been, or will be paid;

2. For the sale of motor vehicles or any optional equipment or

accessories attached to motor vehicles on which the Oklahoma Motor

Vehicle Excise Tax levied in Section 2101 et seq. of this title has

been, or will be paid, all but a portion of the levy provided under

Section 1354 of this title, equal to one and twenty-five-hundredths

percent (1.25%) of the gross receipts of such sales. For the

purposes of this paragraph, if the sale of a motor vehicle includes

a trade-in, gross receipts shall be calculated based only on the

difference between the value of the trade-in vehicle and the actual

sales price of the vehicle being purchased. Provided, the sale of

motor vehicles shall not be subject to any sales and use taxes

levied by cities, counties, or other jurisdictions of the state;

3. Sale of crude petroleum or natural or casinghead gas, and

other products subject to gross production tax pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 471

provisions of Section 1001 et seq. and Section 1101 et seq. of this

title. This exemption shall not apply when such products are sold

to a consumer or user for consumption or use, except when used for

injection into the earth for the purpose of promoting or

facilitating the production of oil or gas. This paragraph shall not

operate to increase or repeal the gross production tax levied by the

laws of this state;

4. Sale of aircraft on which the tax levied pursuant to the

provisions of Sections 6001 through 6007 of this title has been, or

will be paid or which are specifically exempt from such tax pursuant

to the provisions of Section 6003 of this title;

5. Sales from coin-operated devices on which the fee imposed by

Sections 1501 through 1512 of this title has been paid;

6. Leases of twelve (12) months or more of motor vehicles in

which the owners of the vehicles have paid the vehicle excise tax

levied by Section 2103 of this title;

7. Sales of charity game equipment on which a tax is levied

pursuant to the Oklahoma Charity Games Act, Section 401 et seq. of

Title 3A of the Oklahoma Statutes, or which is sold to an

organization that is:

a. a veterans’ organization exempt from taxation pursuant

to the provisions of paragraph (4), (7), (8), (10), or

(19) of subsection (c) of Section 501 of the United

States Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c) et seq.,

b. a group home for mentally disabled individuals exempt

from taxation pursuant to the provisions of paragraph

(3) of subsection (c) of Section 501 of the United

States Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c) et seq., or

c. a charitable health care organization which is exempt

from taxation pursuant to the provisions of paragraph

(3) of subsection (c) of Section 501 of the United

States Internal Revenue Code of 1986, as amended, 26

U.S.C., Section 501(c) et seq.;

8. Sales of cigarettes or tobacco products to:

a. a federally recognized Indian tribe or nation which

has entered into a compact with the State of Oklahoma

pursuant to the provisions of subsection C of Section

346 of this title or to a licensee of such a tribe or

nation, upon which the payment in lieu of taxes

required by the compact has been paid, or

b. a federally recognized Indian tribe or nation or to a

licensee of such a tribe or nation upon which the tax

levied pursuant to the provisions of Section 349.1 or

Section 426 of this title has been paid;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 472

9. Leases of aircraft upon which the owners have paid the

aircraft excise tax levied by Section 6001 et seq. of this title or

which are specifically exempt from such tax pursuant to the

provisions of Section 6003 of this title;

10. The sale of low-speed or medium-speed electrical vehicles

on which the Oklahoma Motor Vehicle Excise Tax levied in Section

2101 et seq. of this title has been or will be paid;

11. Effective January 1, 2005, sales of cigarettes on which the

tax levied in Section 301 et seq. of this title or tobacco products

on which the tax levied in Section 401 et seq. of this title has

been paid; and

12. Sales of electricity at charging stations as defined by

Section 6502 of this title when the electricity is sold by a

charging station owner or operator for purposes of charging an

electric vehicle as defined by Section 6502 of this title and the

tax imposed pursuant to Section 6504 of this title is collected and

remitted to the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-500.62 — OK Code / Title 68 / Section 68-500.62
Taxation of motor fuel inventory not taxed under
Status: in_force

predecessor statutes.

The tax imposed by Section 4 of this act shall be applicable to

all nonexempt inventory held by any person outside of the bulk

transfer system in this state in quantities which, in the aggregate

with respect to such person, exceed one thousand (1,000) gallons, to

the extent the inventory has not previously been subject to the tax

imposed by this state under the predecessor motor fuel tax statute.

However, no tax shall be payable with respect to motor fuel which is

dyed diesel fuel or held by an exempt user. The inventory tax

imposed on inventory held outside of the bulk transfer system on the

effective date of this act reportable under this section shall be

payable in two equal annual installments beginning twelve (12)

months after the effective date of this act.
Okla. Stat. tit. 68, § 68-1205 — OK Code / Title 68 / Section 68-1205
Minimum and maximum taxes
Status: in_force

A. In determining the amount of tax to be levied, assessed and

collected under the terms of this Article, the maximum amount shall

not exceed Twenty Thousand Dollars ($20,000.00).

B. If, as a result of the computation of tax required by

Section 1209 of this title, the resulting liability is Two Hundred

Fifty Dollars ($250.00) or less, the corporation or other entity

shall be exempt from the tax levied by Section 1203 or Section 1204

of this title for such reporting period.
Okla. Stat. tit. 68, § 68-2368.3 — OK Code / Title 68 / Section 68-2368.3
Tax refund donation to Oklahoma School for the Deaf and
Status: in_force

Oklahoma School for the Blind - Revolving fund.

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

which begin after December 31, 2001, and each state corporate tax

return form for tax years beginning after December 31, 2001, shall

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

benefit of the Oklahoma School for the Deaf and the Oklahoma School

for the Blind, as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1036

Oklahoma School for the Deaf/Oklahoma School for the Blind.

Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,

or ( ) $____.

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

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

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

credit of the Oklahoma School for the Deaf/Oklahoma School for the

Blind Revolving Fund created in subsection C of this section.

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

fund for the State Department of Rehabilitation Services to be

designated the "Oklahoma School for the Deaf/Oklahoma School for the

Blind Revolving Fund". The fund shall be a continuing fund, not

subject to fiscal year limitations, and shall consist of all monies

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

All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the State

Department of Rehabilitation Services for the purpose of funding

programs at the Oklahoma School for the Deaf and the Oklahoma School

for the Blind. Such monies shall be equally divided between the two

designated schools. Expenditures from the fund shall be made upon

warrants issued by the State Treasurer against claims filed as

prescribed by law with the Director of the Office of Management and

Enterprise Services for approval and payment.

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

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

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

Such claims shall be filed pursuant to the provisions of Section

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

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

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

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-2385.7 — OK Code / Title 68 / Section 68-2385.7
Declaration of estimated tax
Status: in_force

A. Except as provided in subsection B of this section, every

taxpayer, as defined by Section 2353 of this title, shall make

estimated tax payments for the taxable year if:

1. In the case of a single individual taxpayer, the tax

liability of the taxpayer can reasonably be expected to be Five

Hundred Dollars ($500.00) or more in excess of taxes to be withheld

from wages;

2. In the case of married individuals, the combined tax

liability of the married individuals can reasonably be expected to

be Five Hundred Dollars ($500.00) or more in excess of taxes to be

withheld from wages; or

3. In the case of a corporation or trust, the tax of the

corporation or trust for the taxable year can reasonably be expected

to be Five Hundred Dollars ($500.00) or more.

B. Subsection A of this section shall not apply to:

1. Estates; and

2. Any individual whose gross income from farming for the

taxable year is at least sixty-six and two-thirds percent (66 2/3%)

of the total estimated gross income from all sources for the taxable

year. However, if an individual whose gross income from farming

qualifies pursuant to the provisions of this paragraph for the

previous taxable year, the individual shall not be required to

qualify for the current taxable year. In no event shall the

qualification for the previous taxable year be carried forward for

more than one (1) year.
Okla. Stat. tit. 68, § 68-3005.1 — OK Code / Title 68 / Section 68-3005.1
County excise boards - Membership - Unlawful acts -
Status: in_force

Compensation - Penalties.

A. A county excise board is hereby created for each county in

the state, to be composed of the members of the county board of

equalization as created in Section 2861 of this title. The county

clerk shall serve as secretary and clerk of the board without

additional compensation.

B. It shall be unlawful for any member of the county excise

board to sell or contract to sell, or to lease or contract to lease,

or to represent any person, firm, corporation or association in the

sale or the lease of any machinery, supplies, equipment, material,

or other goods, wares, or merchandise to any county or city or town

of the county. It shall also be unlawful for any member of the

county excise board to serve as employee, official, or attorney for

any county or city, or town of the county, or for any such member to

represent any taxpayer before such board in any manner, or to use

his or her position as a board member to further his or her own

interests. It shall also be unlawful for any taxpayer or interested

party to employ any member of the county excise board in any matter

coming before the board.

C. The members of county excise boards in all counties having

an assessed valuation of Two Billion Dollars ($2,000,000,000.00) or

more shall receive as compensation an amount not to exceed One

Hundred Twenty-five Dollars ($125.00) per day. The members of

county excise boards in all other counties may receive as

compensation an amount not to exceed One Hundred Dollars ($100.00)

per day, the amount to be established by the boards.

In addition, the members of county excise boards shall be

reimbursed for each mile of travel to and from their residences to

the place of meeting of the board for each session attended at the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1298

rate provided for other county officers. The members of county

excise boards shall be also reimbursed for each mile of necessary

travel in the performance of their official duties at the same rate.

The total number of days in each year for which the members of

the board may be paid shall be as follows:

1. In counties having an assessed valuation of Forty Million

Dollars ($40,000,000.00) and less, not to exceed sixty (60) days;

2. In counties having an assessed valuation of more than Forty

Million Dollars ($40,000,000.00) and not more than Eighty Million

Dollars ($80,000,000.00), not to exceed sixty-five (65) days;

3. In counties having an assessed valuation of more than Eighty

Million Dollars ($80,000,000.00) and not more than Five Hundred

Million Dollars ($500,000,000.00), not to exceed one hundred (100)

days; and

4. In counties having an assessed valuation of more than Five

Hundred Million Dollars ($500,000,000.00), not to exceed two hundred

fifty (250) days.

D. Any person violating any of the provisions of this section

shall be deemed guilty of a felony, and upon conviction thereof

shall be punished by a fine of not less than Two Hundred Dollars

($200.00) and not more than One Thousand Dollars ($1,000.00) or by

imprisonment in the custody of the Department of Corrections for not

less than six (6) months or more than two (2) years, or by both such

fine and imprisonment.
Okla. Stat. tit. 68, § 68-118 — OK Code / Title 68 / Section 68-118
Written estimate of revenue gain or loss and written
Status: in_force

statement of recommendation as to proposed or actual tax law changes

- Annual forecast of gross production tax revenues.

A. Upon receipt of a written request from a member or employee

of the Legislature, the Oklahoma Tax Commission shall provide:

1. A written estimate of the revenue gain or loss to the state

as a result of an actual or proposed change to any state tax law

within the implementation, enforcement and collection duties and

responsibilities of the Tax Commission; provided, upon request of a

legislative member or staff, Service Oklahoma shall be responsible

for furnishing written estimates of revenue gains or losses

attributable to current or proposed amendments to any state law

under its statutorily assigned functions and responsibilities;

2. A written statement of the Tax Commission's recommendation

to the State Board of Equalization as to the change in the amount

certified as available for appropriation by the Legislature as a

result of an actual or proposed change to a state tax law; and

3. A written statement outlining all analysis and methodology

provided by or made available by the Tax Commission to the State

Board of Equalization for the purpose of influencing or serving as

the basis for an official action of the State Board of Equalization.

The Tax Commission shall provide such estimate and statement

within two (2) weeks of the date the request was received unless the

member or employee of the Legislature specifies an earlier date.

B. On or after December 31, 2009, and subject to the

availability of funds, the Tax Commission shall develop the

estimates and statements required by subsection A of this section

utilizing a dynamic revenue estimating model. Such model shall take

into consideration changes in economic activity as a result of the

proposed legislation and consequent revenue gains or losses due to

factors such as taxpayer behavior, employment and business

investment. The Tax Commission may, subject to the laws of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 54

state relating to confidentiality of information, contract with

institutions of higher education in this state or other entities to

perform its duties as set forth in this subsection. The Tax

Commission is authorized to promulgate rules to carry out the

implementation of this section.

C. For the purpose of providing an annual forecast of gross

production tax revenues from the production of natural and

casinghead gas to the Office of Management and Enterprise Services,

the Tax Commission shall subscribe to appropriate reference

materials which provide economic outlook of future gas prices that

have most closely followed the historical trend of Oklahoma gas

prices. To determine the average differential between the published

forecasted prices and Oklahoma gas prices, the Tax Commission shall

compare prices in at least twenty-four (24) of the immediate thirty-

six (36) previous months of production. The Tax Commission shall

utilize the procedures provided herein to forecast the collection of

gross production tax revenues from the production of natural and

casinghead gas for the fiscal year beginning July 1, 2005, and each

fiscal year thereafter.
Okla. Stat. tit. 68, § 68-1355.1 — OK Code / Title 68 / Section 68-1355.1
Leased passenger vehicles - Report of lease
Status: in_force

Any person, firm, corporation or other entity which leases a

passenger motor vehicle for use in the State of Oklahoma shall file

a report with the Oklahoma Tax Commission on forms prescribed by the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 473

Commission on the number of such motor vehicles leased to any other

person, firm, corporation or other entity. Such report shall be

filed at the same time and in the same manner as sales tax reports.
Okla. Stat. tit. 68, § 68-2851 — OK Code / Title 68 / Section 68-2851
Pipeline companies - Sworn statement or schedule
Status: in_force

A. Each pipeline company doing business in this state shall

return to the Oklahoma Tax Commission a sworn statement or schedule

as follows:

1. The right-of-way and main line, giving the entire length of

main line in this and other states, showing the size of pipe and

showing the proportion in each city, school district, and county,

and the total in this state;

2. The total length of each lateral or branch line and the size

of the pipe, together with the name of each city, school district,

and county in which such lateral and branch lines are located;

3. A complete list giving location as to city, school district

or county of all pumping stations, storage depots, machine shops, or

other buildings together with all machinery, tools, tanks and

material;

4. A statement or schedule showing the amount of its authorized

capital stock and the number of shares into which the same is

divided; the amount of capital stock paid up; the market value of

such stock, or if it has no market value, then the actual value

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1182

thereof, and the total amount of outstanding bonded indebtedness;

and

5. A correct detailed statement of all other personal property,

including oil in storage, and giving the location thereof.

B. Notwithstanding the provisions of Section 205 of this title,

the Tax Commission shall provide the assessor for each county listed

in the report, required by this section, schedules which detail

descriptions and corresponding values by taxing jurisdiction of all

pipeline company property listed in such reports to ensure that

property is reported for, and resulting tax revenues are attributed

to, the correct city, school district and county where taxable

property is located.
Okla. Stat. tit. 68, § 68-1370.5 — OK Code / Title 68 / Section 68-1370.5
County sales tax - Levy of tax on gross proceeds or
Status: in_force

receipts derived from certain consumer sales and services to fund

economic development projects.

A. Notwithstanding the provisions of Section 1370 of this title

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

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

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

may levy a sales tax of not to exceed one percent (1%) upon the

gross proceeds or gross receipts derived from all sales or services

in the county upon which a consumer's sales tax is levied by the

state, except as provided in paragraph 8 of Section 1357 of this

title, subject to the following conditions:

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

purpose of funding one or more economic development projects;

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

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

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners;

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

exceed three (3) years; and

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

held no later than March 1, 1994.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 632

B. The board of county commissioners shall create a limited-

purpose fund and deposit therein any revenue generated by any sales

tax levied pursuant to the provisions of subsection A of this

section. The fund shall be placed in an insured or collateralized

interest-bearing account and the interest which accrues to the fund

shall be retained in the fund. Monies in the limited-purpose fund

shall be expended only as accumulated and only for the purpose

specifically described in paragraph 1 of subsection A of this

section.

C. As used in this section, "economic development project"

means any project which the board of county commissioners determines

will promote, enhance or improve economic conditions within the

county.
Okla. Stat. tit. 68, § 68-2868 — OK Code / Title 68 / Section 68-2868
Tax rolls - Preparation - Contents
Status: in_force

A. As soon as practicable, and not later than October 1, the

county assessor shall prepare tax rolls containing all adjustments

by either the equalization board or the excise board which have been

completed and provided to the assessor, and containing:

1. A list or lists in alphabetical order of all the persons and

bodies corporate in whose name any personal or public service

property has been assessed, with the assessed valuation thereof

distinguished by separate amounts if located in more than one school

district and by the number of each school district, each in a

separate column opposite the name, and the total amount of the tax

as to each school district location extended in another column. In

city and town districts, distinction shall be made as to urban and

rural locations;

2. A list or lists of all taxable lands in the county or school

districts of the county, not including city or town lots, nor

unplatted tracts of land inside a city or town, in numerical order,

commencing with the lowest numbered section and the different

subdivisions and fractional parts thereof in the lowest numbered

township in the lowest numbered range in the county, and ending with

the highest numbered section, township and range, with the number of

the school district located in and the name of the owner in each

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1200

instance, the assessed valuation of each tract, and the total amount

of taxes extended in separate columns opposite each tract in the

same manner as provided in the alphabetical list or lists of names;

except where homestead exemptions are involved, then by distinctive

valuations and amounts of tax as hereinafter provided; and

3. A list of the city or town lots in each city or town and the

unplatted tracts in each city or town in the county, commencing with

the lowest numbered section in the lowest numbered township in the

lowest numbered range in the county and the different subdivisions

and fractional parts thereof and ending with the highest numbered

section, township and range, and the number of acres in each tract

with the name of the owner in each instance, and the valuation and

total tax extended in separate columns in the same manner as

hereinbefore provided in respect to personal property and lands,

except homesteads which shall be distinguished as provided for

lands. Each lot shall be separately listed, except as hereinafter

provided, and the valuation and tax separately extended thereon.

Where one building or one set of improvements is situated on two or

more lots or parts of lots so as to preclude distinction as to the

value of improvements as to each such lot or parts of lots, such

lots or parts of lots shall be listed together with one valuation,

and the tax extended in one amount. Unless the owner otherwise

elects, vacant lots valued and equalized at Ten Dollars ($10.00) or

less per lot and belonging to the same owner may, if adjacent and

lying within the same city or town block, be so listed with one

valuation and the tax extended in one amount; and in either or any

event where more than one lot or part of lot is listed under one

valuation, the tax rolls shall disclose whether the same be vacant

or improved. All additions to cities and towns shall be arranged in

the tax rolls in alphabetical order immediately following the

original townsite.

B. In applying the tax rate to determine the amount of tax due,

the county assessor shall compute same to the nearest dollar, that

is, any fraction of a dollar in the amount of fifty cents ($0.50) or

less shall be disregarded, and any fraction of a dollar in the

amount of fifty-one cents ($0.51) or more shall be shown as a full

dollar. The total amount of the tax due and extended on the tax

rolls, as required by this section, shall be determined and shown

accordingly. Provided, however, in all cases where, under the tax

rate, the tax is computed to be less than One Dollar ($1.00), then

the tax due shall be shown as One Dollar ($1.00). Once the total

amount of taxes due is calculated and extended onto the tax rolls,

the amount of taxes due or value upon which the tax was assessed

cannot be increased by a final judgment in any tax appeal filed

pursuant to Section 2880.1 or Section 2881 of this title. The

limitation on taxes due in the preceding sentence shall not apply in

cases of omitted property.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1201

C. Each property, whether lands or lots, lawfully exempted from

taxation in whole or in part by reason of a homestead interest,

shall be distinguished upon the tax rolls by the word "homestead" or

an appropriate symbol, and opposite each of such properties shall be

entered in separate columns the total assessed valuation, the value

of the exemption allowed and approved and the assessed valuation

after the amount of exemption allowed has been deducted. In

extending the tax the county assessor shall, as to each such

property, consolidate all levies to which the homestead exemption is

subject, compute the tax thereon and enter the same in one column in

one amount, and all the levies to which the valuation in excess of

the homestead exemption is subject, compute the tax thereon and

enter the same in another column in one amount.

D. All real property which is exempt from taxation shall be

listed in the tax rolls, with the name of the owner, in all respects

as if the same were taxable but with the reason for the exemption

noted thereon across the columns where otherwise the tax would have

been entered.

E. The county treasurer shall transfer to the tax rolls for the

current year, in a separate column, all delinquent taxes remaining

unpaid for the previous years, distinguishing the same as to each

lot and tract of land by the year and amount of tax, exclusive of

penalty, as to all real properties; and when giving a statement of

taxes on any property, said statement shall include all taxes due

and shall designate the sum due for the current year, and the sum

past due and delinquent. Said transfer to the current rolls of

unpaid real property tax of previous years is hereby declared to be

mandatory; and the county treasurer shall be allowed not to exceed

fifteen (15) days after the delivery to him of said current rolls

within which to make such transfer, before he shall be required to

open the same for the reception and collection of taxes and to begin

the thirty-day nonpenalty-taxpaying period before delinquency.

F. The tax rolls shall be made up as required by and in the

form prescribed by the State Auditor and Inspector and shall contain

such other information as may be required by the State Auditor and

Inspector.
Okla. Stat. tit. 68, § 68-2357.63D — OK Code / Title 68 / Section 68-2357.63D
Rules regarding determination letter procedures
Status: in_force

The Oklahoma Tax Commission shall promulgate rules establishing

procedures under which:

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

making an investment in an Oklahoma small business venture, request

a determination letter from the Tax Commission that a business in

which it proposes to invest is an “Oklahoma small business venture”;

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

company meets the definition of a “qualified small business capital

company”; and

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

transfer of funds meets the definition of a “qualified investment”.
Okla. Stat. tit. 68, § 68-24108 — OK Code / Title 68 / Section 68-24108
Renumbered as § 3028 of this title by Laws 1988, c. 162,
Status: in_force

§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-2385.28 — OK Code / Title 68 / Section 68-2385.28
Remitters - Fiduciary duty - Penalties
Status: in_force

A. Any amounts withheld in accordance with the provisions of

Section 2385.26 of this title shall be deemed to be held in trust

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

a fiduciary duty to the State of Oklahoma in regard to such amounts

and shall be subject to the trust laws of this state. Any remitter

who fails to pay to the Tax Commission any amounts required to be

withheld by such remitter, after such amounts have been withheld

from oil or gas royalty payments, and appropriates the amount held

in trust to the remitter’s own use, or to the use of any person not

entitled thereto, without authority of law, shall be guilty of

embezzlement.

B. If any remitter fails to withhold the amounts required to be

withheld by Section 2385.26 of this title and thereafter income tax

is paid by the recipient of the oil or gas production payment with

respect to such payment, the amount so required to be withheld shall

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

relieved from the liability for penalties or interest otherwise

applicable because of such failure to withhold such amount.

C. If a remitter fails to file a return or to pay to the Tax

Commission the amounts withheld within the time prescribed by

Sections 2385.25 through 2385.28 of this title, there shall be

imposed on the remitter a penalty equal to ten percent (10%) of the

amount required to be withheld, or ten percent (10%) of the amount

of the underpayment of the amount required to be withheld, if such

failure is not corrected within fifteen (15) days after the tax

becomes delinquent. There shall also be imposed on such remitter

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

month during the period such underpayment exists. For the purposes

of this subsection, "underpayment" shall mean the excess of the

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

or before the date prescribed therefor. Such penalty and interest

shall be added to and become a part of the amount assessed.

However, the Tax Commission shall not collect the penalty assessed

if the remitter remits the amount required to be withheld within

thirty (30) days of the mailing of a proposed assessment or

voluntarily pays such amount upon the filing of an amended return.

D. Any remitter who is required under the provisions of

subsection C of Section 2385.27 of this title to furnish a statement

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1088

to a recipient of oil or gas royalty payment, but who willfully

fails to furnish such recipient the statement, shall be punished by

an administrative fine not exceeding One Thousand Dollars

($1,000.00).
Okla. Stat. tit. 68, § 68-24334 — OK Code / Title 68 / Section 68-24334
Renumbered as § 3130 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, § 68-616 — OK Code / Title 68 / Section 68-616
Citation
Status: in_force

Sections 601 through 615 of this title shall be known as the

Oklahoma Motor Fuel/Diesel Fuel Importer for Use Tax Code.
Okla. Stat. tit. 68, § 68-2896 — OK Code / Title 68 / Section 68-2896
Homesteads - Separate listing and assessment - Buildings
Status: in_force

used for both dwelling and business or commercial purposes - Rural

homesteads.

A. All homesteads shall be separately listed and assessed and

separately described on the assessment rolls and tax rolls wherever

possible. No homestead exemption shall be allowed on any

improvements on real estate or other buildings which are used for

business or commercial purposes, but where the same improvement or

building is used both as a dwelling and for business purposes the

value of that portion used as a dwelling shall be considered to be a

part of the homestead and subject to exemption.

B. In any case where a building is used partially as a dwelling

and partially for business or commercial purposes, or where some

buildings on the same tract of land consist of the dwelling and

appurtenances and others are used for business or commercial

purposes, it shall be the duty of the county assessor to separately

value the dwelling and appurtenances and that part used for business

or commercial purposes. The keeping of boarders or roomers by

citizens in a building maintained otherwise exclusively as a home

shall not be considered as commercial purposes.

C. The location and use of a part of a building or buildings

for business or commercial purposes on a rural homestead shall not

prevent the owner of such homestead from obtaining an exemption on

one hundred sixty (160) acres of land; but in case of urban

homesteads where it is impossible to definitely separate by

description, land upon which the dwelling and appurtenances are

located, from the land upon which the business or commercial

buildings are located, only that proportion of the land shall be

considered a part of the homestead and subject to exemption which

the proportion of the assessed value of the dwelling and

appurtenances bears to the total assessed valuation of all buildings

and improvements on such lot or lots.

D. In the case of rooming houses, duplexes, apartment

buildings, or any other building occupied by more than one family,

and used entirely for residential purposes, the homestead and part

subject to exemption shall be considered only that proportion of the

total assessed value of the land and improvements as the number of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1239

rooms occupied by the owner bears to the total number of rooms of

such building. The renting of not to exceed three bedrooms shall

not constitute business or commercial use or affect the exemption of

a homestead and at no part of any hotel, motel, hostelry or

apartment hotel shall be exempt.

E. In the case of rural homesteads, the homestead shall consist

of not more than one hundred sixty (160) acres of land, which shall

include and be about and contiguous or adjacent to the land upon

which the dwelling house stands, to be selected by the owner, and

the land designated as the homestead shall, as nearly as possible,

consist of some legal subdivision of a section or sections.Oklahoma Statutes - Title 68. Revenue and Taxation Page 31
Okla. Stat. tit. 68, § 68-3508 — OK Code / Title 68 / Section 68-3508
Promulgation of rules
Status: in_force

The Department of Commerce and the Tax Commission shall

promulgate such rules as may be necessary to implement the

provisions of this act.
Okla. Stat. tit. 68, § 68-1203 — OK Code / Title 68 / Section 68-1203
Tax on domestic corporations and business organizations
Status: in_force

For tax year 2023 and previous tax years, there is hereby levied

and assessed a franchise or excise tax upon every corporation,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 415

association, joint-stock company and business trust organized under

the laws of this state, equal to One Dollar and twenty-five cents

($1.25) for each One Thousand Dollars ($1,000.00) or fraction

thereof of the amount of capital used, invested or employed in the

exercise of any power, privilege or right inuring to such

organization, within this state; it being the purpose of this

section to require the payment to this state this tax for the right

granted by the laws of this state to exist as such organization and

enjoy, under the protection of the laws of this state, the powers,

rights, privileges and immunities derived from the state by reason

of the form of such existence.
Okla. Stat. tit. 68, § 68-339 — OK Code / Title 68 / Section 68-339
Cost survey; admissibility
Status: in_force

a. Where a cost survey, pursuant to recognized statistical and

cost accounting practices, has been made for the trading area in

which the offense is committed, to establish the lowest "cost to the

retailer" and the lowest "cost to the wholesaler", said cost survey

shall be deemed competent evidence to be used in proving the cost to

the person complained against, within the provisions of this act.

b. Any defendant, or any witness, in any civil action brought

under the provisions of this act, may be required to testify, and

the books, records, invoices, and all other documents of any such

defendant, may be brought into court and introduced as evidence, but

no defendant, or any witness in any such civil action, shall be

prosecuted or subjected to any penalty or forfeiture for or on

account of any transaction, matter or thing concerning which he may

testify or produce evidence, documentary or otherwise, and no

testimony given or produced shall be received against him upon any

criminal proceeding or investigation.
Okla. Stat. tit. 68, § 68-5015 — OK Code / Title 68 / Section 68-5015
Audit of claim - Notice - Hearing
Status: in_force

A. The Oklahoma Tax Commission shall, within a reasonable time

after receipt of a claim, audit said claim for correctness and

payment. If the Oklahoma Tax Commission determines the amount of a

claim to be incorrect or excessive, or the supporting proof to be

inadequate, or that the claim should be disallowed for any other

reason, it shall notify the claimant by mail of the correct amount,

if any, for which the claim can be allowed or the finding and

reasons for disallowance of the claim. The claimant may, within

thirty (30) days after the date the notice is mailed by the Oklahoma

Tax Commission, submit further or additional proof in support of his

claim or request an oral hearing before the Oklahoma Tax Commission.

B. Upon request for a hearing, the Oklahoma Tax Commission shall

notify claimant in writing of the date, place and time of the

hearing. The hearing date shall not be less than ten (10) days from

the date of mailing the written hearing notice to the claimant.

Upon examination of the claimant's additional proof or after the

oral hearing, the Oklahoma Tax Commission shall enter an order in

accordance with its findings. The order of the Oklahoma Tax

Commission shall be final.