Okla. Stat. tit. 68, § 68-2357.201 — OK Code / Title 68 / Section 68-2357.201
Definitions - Amount of credit
Status: in_force

A. As used in this act:

1. “Qualified business enterprise” means an entity or

affiliated group of entities electing to file a consolidated

Oklahoma income tax return:

a. organized as a corporation, partnership, limited

liability company or other entity having limited

liability pursuant to the laws of the State of Oklahoma

or the laws of another state, if such entity is

registered to do business within the state, a general

partnership, limited liability partnership, limited

liability limited partnership or other legal entity

having the right to conduct lawful business within the

state,

b. whose principal business activities are described by

the North American Industry Classification System by

Industry No. 514210, or Industry No. 541512 or Industry

No. 541519 as reflected in the 1997 edition of such

publication,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 873

c. that makes at least seventy-five percent (75%) of its

sales to out-of-state customers or buyers which shall

be determined in the same manner as provided for

purposes of the Oklahoma Quality Jobs Program Act,

d. that is a high-speed processing facility in Oklahoma

utilizing systems such as TPF, zTPF or other advanced

technical systems,

e. that, as of July 1, 2005, maintains an Oklahoma annual

payroll of at least Eighty-five Million Dollars

($85,000,000.00), and

f. that, as of July 1, 2005, maintains an Oklahoma labor

force of one thousand (1,000) or more persons;

2. “Qualified capital expenditures” means those costs incurred

by the qualified business enterprise for acquisition of personal

property to be used in business operations within the state that

qualifies for depreciation and/or amortization pursuant to the

Internal Revenue Code of 1986, as amended, during the taxable year

for which the credit authorized by this section is claimed, or costs

incurred to refurbish, repair or maintain any existing personal

property located within the state;

3. “Qualified wages” means compensation, including any

employer-paid health care benefits, to full-time or part-time

employees of the qualified business enterprise if such employees are

full-time residents of the state; and

4. “Qualified training expenses” means those costs, whether or

not deductible as a business expense pursuant to the Internal

Revenue Code of 1986, as amended, incurred to locate, interview,

hire and educate an employee of the enterprise who has not

previously been employed by the enterprise and who is a resident of

the state.

B. For taxable years beginning after December 31, 2005, and

ending not later than December 31, 2013, there shall be allowed as a

credit against the tax imposed by Section 2355 of this title,

subject to the limitations imposed by subsection C of this section,

an amount equal to fifteen percent (15%) of:

1. Qualified capital expenditures; or

2. Qualified wages; or

3. Qualified training expenses; or

4. The sum of any of the expenses identified in paragraphs 1

through 3 of this subsection, in any combination.

C. For purposes of computing the credit amount prescribed by

subsection B of this section, the expenses described by paragraphs

1, 2 and 3 of subsection B of this section may be added together or

considered independently, but the total credit amount shall not

exceed Three Hundred Fifty Thousand Dollars ($350,000.00) each year

for the fiscal year ending June 30, 2007, the fiscal year ending

Oklahoma Statutes - Title 68. Revenue and Taxation Page 874

June 30, 2008, the fiscal year ending June 30, 2009, and for all

subsequent fiscal years.

D. For purposes of the expenditures described by subsection B

of this section a qualified business enterprise may incur

expenditures beginning January 1, 2005, through December 31, 2013,

for purposes of computing the credit amount. The claim for such

credits earned for the fiscal year ending June 30, 2007, shall not

be filed earlier than July 1, 2006, and the claims for each

subsequent taxable year may be filed no earlier than July 1 of each

of the applicable succeeding years.

E. For purposes of the limitation on the credit amount that may

be claimed by a qualified business enterprise, an extension of time

for filing of an income tax return shall not extend the time period

for purposes of claiming the credit authorized by this section.

F. If the amount of the credit allowable is in excess of the

tax liability, the amount of the credit not used shall be refunded

to the taxpayer subject to the total limit of Three Hundred Fifty

Thousand Dollars ($350,000.00) each year for the fiscal year ending

June 30, 2007, the fiscal year ending June 30, 2008, the fiscal year

ending June 30, 2009, and each of the applicable subsequent fiscal

years.

G. No credit for any fiscal year as otherwise authorized by

this section shall be based upon any qualified expenditure used to

compute a credit amount for any preceding taxable year.

H. The credit authorized by the provisions of this section

shall not be transferable.

I. The Tax Commission may prescribe forms for purposes of

claiming the credit authorized by this section and for verifying

eligibility for the credit.
Okla. Stat. tit. 68, § 68-3019 — OK Code / Title 68 / Section 68-3019
Certifying appropriation - Accounts - Warrants -
Status: in_force

Certificates of indebtedness.

The secretary of the excise board shall immediately certify each

appropriation as made by the excise board to the clerk or other

issuing officer of the municipality for which the same is made. The

several items of the estimate as made and approved by the excise

board for each fiscal year shall constitute and are hereby declared

to be an appropriation of funds for the several and specific

purposes named in such estimate, and the appropriations thus made

shall not be used for any other fiscal year or purposes whatsoever,

except as provided in the preceding section. Each clerk or other

issuing officer shall open and keep an account for the amount of

each item of appropriation, showing the purpose for which the same

is appropriated, and the date, number, and amount of each warrant

thereon. No warrant or certificate of indebtedness in any form

shall be issued, approved, signed or attested, on or against any

appropriation for a purpose other than that for which the said item

of appropriation was made, or in excess of the amount thereof.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1310
Okla. Stat. tit. 68, § 68-3804 — OK Code / Title 68 / Section 68-3804
Filing of claim - Issuance of warrant
Status: in_force

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

for which an establishment has qualified to receive a payment from

the Former Military Facility Project Fund, the establishment shall

file a claim for the payment with the Oklahoma Tax Commission and

shall specify the actual number and gross payroll of new direct jobs

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1443

for the establishment for the calendar quarter. The Tax Commission

shall verify the actual gross payroll for new direct jobs for the

establishment for such calendar quarter. If the Tax Commission is

not able to provide such verification utilizing all available

resources, the Tax Commission may request such additional

information from the establishment as may be necessary or may

request the establishment to revise its claim.

B. If the actual verified gross payroll for four (4)

consecutive calendar quarters does not equal or exceed a total of

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

three (3) years of the date of the first incentive payment, or does

not equal or exceed a total of One Million Five Hundred Thousand

Dollars ($1,500,000.00) at any other time during the ten-year period

after the date the first payment was made, the incentive payments

shall not be made and shall not be resumed until such time as the

actual verified gross payroll equals or exceeds the amounts

specified in this subsection. Provided, in no event shall former

military facility projects payments, cumulatively for any individual

establishment, exceed the estimated net direct state benefits

determined by the Department to apply to the military facility

project establishment. Provided further, in no event shall the

former military projects facility payments exceed, cumulatively for

all qualifying establishments, payments in excess of Two Million

Five Hundred Thousand Dollars ($2,500,000.00) in any single fiscal

year.

C. An establishment that has qualified pursuant to Section 2 of

this act may receive payments only in accordance with the provisions

under which it initially applied and was approved. If an

establishment that is receiving former military facility projects

payments expands, it may apply for additional incentive payments

based on the gross payroll anticipated from the expansion only,

pursuant to Section 3604 of Title 68 of the Oklahoma Statutes.

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

Commission shall issue a warrant to the former military facility

project establishment in the amount of the net benefit rate

multiplied by the actual gross payroll as determined pursuant to

subsection A of this section for the calendar quarter.
Okla. Stat. tit. 68, § 68-450.3 — OK Code / Title 68 / Section 68-450.3
Manner of payment of tax - Intent and purpose of act
Status: in_force

A. The tax levied by Section 2 of this act shall be paid by

affixing stamps in the manner and at the time herein set forth.

When a dealer purchases, acquires, transports, or imports into

this state a controlled dangerous substance on which a tax is levied

by Section 2 of this act, the dealer shall have the stamp affixed on

the controlled dangerous substance immediately after receiving the

controlled dangerous substance. Each stamp may be used only once.

Taxes imposed upon controlled dangerous substances by Section 2

of this act are due and payable immediately upon acquisition or

possession of a controlled dangerous substance in this state by a

dealer.

B. It is the intent and purpose of this act that no dealer

shall possess any controlled dangerous substance upon which a tax is

imposed by Section 2 of this act unless the tax has been paid on the

controlled dangerous substance as evidenced by a stamp issued by the

Commission.
Okla. Stat. tit. 68, § 68-3106.1 — OK Code / Title 68 / Section 68-3106.1
Renumbered as § 3127.1 of this title by Laws 1997, c
Status: in_force

337, § 5, eff. July 1, 1997.
Okla. Stat. tit. 68, § 68-1013a — OK Code / Title 68 / Section 68-1013a
Seller and purchaser to secure and retain invoice
Status: in_force

copies.

A copy of the invoice required to be made by transporters under

Section 1013(2) shall be demanded, and retained as therein provided,

by every seller and purchaser of the products on which such invoice

is required. Failure of any such seller or purchaser to secure and

retain such invoice copy shall constitute a misdemeanor as provided

in Section 1017 of this Article.
Okla. Stat. tit. 68, § 68-2938 — OK Code / Title 68 / Section 68-2938
Basis of application for federal in lieu payments -
Status: in_force

Installments.

In making and presenting the application for such payments to

the United States, the county treasurer shall make application for

payments based upon the estimated cost of the public services

available for the benefit of the property in any such project and

the tenants thereon, after taking into consideration the benefits

which may be derived by the county or political subdivision from the

project within its jurisdiction, but the amount shall not be in

excess of the taxes which would result to the county and political

subdivisions for said period if the real property of the project

within the county were taxable. If, after the application is

presented, the United States provides for the payment to be made in

installments, it shall be the duty of the county treasurer to

present a claim or bill to the United States for each installment as

it falls due.
Okla. Stat. tit. 68, § 68-3645.3 — OK Code / Title 68 / Section 68-3645.3
Definitions
Status: in_force

As used in the Large-scale Economic Activity and Development Act

of 2022:

1. "Application" means a submission of detailed information by

an establishment that complies with all procedures established by

the Oklahoma Department of Commerce related to the format, content,

means, and timing of submission. Such submissions shall include,

but not be limited to, a capital expenditure plan outlining

anticipated annual placements-in-service of qualified property and a

job creation plan outlining anticipated annual totals of new direct

jobs created;

2. "Available funds" means the total amount of monies

identified for deposit in the Large-scale Economic Activity and

Development Fund by law, less the cumulative total of all rebate

payments, pre-qualified rebate payments, encumbrances, and pre-

encumbrances of the Large-scale Economic Activity and Development

Fund;

3. "Establishment" means any business, no matter what legal

form, including, but not limited to, a sole proprietorship,

partnership, corporation, or limited liability corporation;

4. "New direct job" means full-time employment, employed by the

establishment, which did not exist in this state prior to the date

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1419

of approval, by the Oklahoma Department of Commerce, of an

application made pursuant to this act. A job shall be deemed to

exist in this state prior to approval of an application if the

activities and functions for which the particular job exists have

been ongoing at any time within six (6) months prior to such

approval; and

5. "Qualified capital expenditure" means an expenditure on

property in this state after May 1, 2022, depreciable under Internal

Revenue Code, 26 U.S.C., Section 168, that has been verified by the

Oklahoma Department of Commerce. The cost of property placed in

service and expenditures made on behalf of or for the benefit of an

establishment by a separate business entity shall be considered an

"expenditure" of the establishment for purposes of this definition.
Okla. Stat. tit. 68, § 68-4504 — OK Code / Title 68 / Section 68-4504
Incentive payments to proxy establishments
Status: in_force

A. A proxy establishment that facilitates the attraction of

remote workers to the State of Oklahoma which meets the

qualifications specified in the Oklahoma Remote Quality Jobs

Incentive Act may receive quarterly incentive payments for a ten-

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

net benefit rate multiplied by the actual gross payroll of new

direct jobs for a calendar quarter as verified by the Oklahoma

Employment Security Commission.

B. In order to qualify to receive incentive payments as

authorized by the Oklahoma Remote Quality Jobs Incentive Act, a

proxy establishment shall be required to:

1. For proxy establishments located in counties with total

population less than five hundred thousand (500,000):

a. have an annual gross payroll for new direct jobs

projected by the Oklahoma Department of Commerce to

equal or exceed Five Hundred Thousand Dollars

($500,000.00) within one (1) year of the first

complete calendar quarter following the start date,

and

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

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

week in the new direct jobs equal to or in excess of

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

jobs; or

2. For proxy establishments in counties with total population

exceeding five hundred thousand (500,000):

a. have an annual gross payroll for new direct jobs

projected by the Oklahoma Department of Commerce to

equal or exceed One Million Five Hundred Thousand

Dollars ($1,500,000.00) within one (1) year of the

first complete calendar quarter following the start

date, and

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

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

week in the new direct jobs equal to or in excess of

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

jobs.

C. In order to receive incentive payments, a proxy

establishment shall apply to the Oklahoma Department of Commerce.

The application shall be on a form prescribed by the Department and

shall contain remote workers, the companies that they presently work

for, and other such information as may be required by the Department

to determine if the applicant is qualified. A proxy establishment

may apply for an effective date for a project, which shall not be

more than twenty-four (24) months from the date the application is

submitted to the Department.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1503

D. In order to qualify to receive incentive payments as

authorized by the Oklahoma Remote Quality Jobs Incentive Act, in

addition to other qualifications specified herein, the proxy

establishment shall be required to include remote workers whose

average annualized wage equals or exceeds the average wage

requirements specified in Section 3604 of Title 68 of the Oklahoma

Statutes.

E. The Department shall determine if the applicant is qualified

to receive incentive payments.

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

Department, the Department shall conduct a cost/benefit analysis to

determine the estimated net direct state benefits and the net

benefit rate applicable for a ten-quarter period beginning with the

first complete calendar quarter following the start date and to

estimate the amount of gross payroll for a ten-quarter period

beginning with the first complete calendar quarter following the

start date. In conducting such cost/benefit analysis, the

Department shall consider quantitative factors, such as the

anticipated level of new tax revenues to the state along with the

added cost to the state of providing services, and such other

criteria as deemed appropriate by the Department. In no event shall

incentive payments, cumulatively, exceed the estimated net direct

state benefits or exceed the cumulative payments made by a proxy

establishment to remote workers.

G. Upon approval of such an application, the Department shall

notify the Tax Commission and shall provide it with a copy of the

contract and the results of the cost/benefit analysis. The Tax

Commission may require the qualified establishment to submit such

additional information as may be necessary to administer the

provisions of the Oklahoma Remote Quality Jobs Incentive Act. The

approved proxy establishment shall file quarterly claims with the

Tax Commission and shall continue to file such quarterly claims

during the ten-quarter incentive period to show its continued

eligibility for incentive payments, as provided in Section 6 of this

act, or until it is no longer qualified to receive incentive

payments. The proxy establishment may be audited by the Tax

Commission to verify such eligibility. Once the proxy establishment

is approved, an agreement shall be deemed to exist between the proxy

establishment and the State of Oklahoma requiring the continued

incentive payment to be made as long as the proxy establishment

retains its eligibility as defined in and established pursuant to

this section and Sections 3 and 5 of this act and within the

limitations contained in the Oklahoma Remote Quality Jobs Incentive

Act, which existed at the time of such approval.
Okla. Stat. tit. 68, § 68-332 — OK Code / Title 68 / Section 68-332
Sales by a wholesaler to a wholesaler
Status: in_force

When one wholesaler sells cigarettes and tobacco products to any

other wholesaler, the former shall not be required to include in his

selling price to the latter "cost to the wholesaler", as provided by

Section 4 of this act, but the latter wholesaler, upon resale to a

retailer, shall be subject to the provisions of said section:

Provided further, that manufacturer's representatives,

manufacturer's salesmen, or any other person not coming under the

definition of a wholesaler, shall not be eligible to purchase

cigarettes or tobacco products under the provisions of this Section.

Sales by manufacturer's representatives, manufacturer's salesmen, or

any other person selling cigarettes and tobacco products to

retailers or consumers, as the case may be, shall be required to

sell at prices no lower than the prices of the wholesaler to the

retailer or of the retailer to the consumer, as the case may be.
Okla. Stat. tit. 68, § 68-1354.15 — OK Code / Title 68 / Section 68-1354.15
Definitions
Status: in_force

As used in the Streamlined Sales and Use Tax Administration Act:

1. “Agreement” means the Streamlined Sales and Use Tax

Agreement;

2. “Certified automated system” means software certified

jointly by the states that are signatories to the Agreement to

calculate the tax imposed by each jurisdiction on a transaction,

determine the amount of tax to remit to the appropriate state, and

maintain a record of the transaction;

3. “Certified service provider” means an agent certified

jointly by the states that are signatories to the Agreement to

perform all of the seller’s sales tax functions;

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

Commission;

5. “Model 1 Seller” means a seller that has selected a

certified service provider as its agent to perform all the seller's

sales and use tax functions, other than the seller's obligation to

remit tax on its own purchases;

6. “Model 2 Seller” means a seller that has selected a

certified automated system to perform part of its sales and use tax

functions but retains responsibility for remitting the tax;

7. “Model 3 Seller” means a seller that has sales in at least

five states that are members of the Streamlined Sales and Use Tax

Agreement, has total annual sales revenue of at least Five Hundred

Million Dollars ($500,000,000.00), has a proprietary system that

calculates the amount of tax due each jurisdiction, and has entered

into a performance agreement with the member states that establishes

a tax performance standard for the seller. As used in this

definition, a seller includes an affiliated group of sellers using

the same proprietary system;

8. “Model 4 Seller” means a seller registered under the

Agreement which is not a Model 1 Seller, Model 2 Seller or Model 3

Seller;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 453

9. “Person” means an individual, trust, estate, fiduciary,

partnership, limited liability company, limited liability

partnership, corporation, or any other legal entity;

10. “Sales tax” means a tax levied by the state, by a county or

by another entity under Section 1350 et seq. of this title or a

sales tax levied by a municipality under Section 2701 of this title;

11. “Seller” means any person making sales, leases or rentals

of personal property or services;

12. “State” means any state of the United States and the

District of Columbia; and

13. “Use tax” means a tax levied under Section 1401 et seq. of

this title or a use tax levied by a county, municipality or other

entity as provided by law.
Okla. Stat. tit. 68, § 68-314 — OK Code / Title 68 / Section 68-314
Salesmen for manufacturers - Records and reports
Status: in_force

(a) Salesmen in the employ of a manufacturer, and handling only

the products of his employer, who engage in the business of selling

or distributing cigarettes in this state for the purpose of resale,

shall be required to keep the same records, for a period of three

(3) years, for the inspection at all times by the Commission, as are

Oklahoma Statutes - Title 68. Revenue and Taxation Page 174

required of wholesale dealers. Such salesmen shall also be required

to furnish monthly reports to the Commission of the business of the

previous month. However, salesmen having a district supervisor or

division manager may make their monthly reports to the Commission

through the division manager or district supervisor.

(b) Any such salesman who takes orders for cigarettes to be

shipped in interstate commerce to any person other than licensed

dealers shall also be required to have a distributing agent's

license and be compelled to comply with all of the rules and

regulations pertaining to distributing agents.
Okla. Stat. tit. 68, § 68-2357.72 — OK Code / Title 68 / Section 68-2357.72
Definitions
Status: in_force

As used in the Rural Venture Capital Formation Incentive Act:

1. "Acquisition" means the use of capital by an Oklahoma rural

small business venture within six (6) months after obtaining the

capital to purchase fifty-one percent (51%) or more of the voting

interest entitled to elect the governing board, or its equivalent,

of any other legal entity, regardless of the legal form of the

entity. As used in the Rural Venture Capital Formation Incentive

Act, "acquisition" does not mean the right to participate in the

proceeds from sale of goods or services, whether denominated a

royalty, royalty interest or otherwise, and does not mean the right

Oklahoma Statutes - Title 68. Revenue and Taxation Page 848

to intellectual property, whether the rights arise from copyright,

trademark or patent law;

2. "Capitalization" means the amount of:

a. any funds that have actually been contributed to the

qualified rural small business capital company,

b. any contractual commitment to provide funds to the

qualified rural small business capital company to the

extent that such commitment is payable on demand and

has substantial economic penalties for breach of the

commitment to provide such funds,

c. any allocation of tax credit authority awarded to the

qualified rural small business capital company by the

Community Development Financial Institutions Fund

pursuant to Section 45D of the Internal Revenue Code

of 1986, as amended, to the extent such allocation has

not been previously designated by the qualified rural

small business capital company as contemplated by

Section 45D(b)(1)(C) of the Internal Revenue Code of

1986, as amended, and

d. any funds loaned to the qualified rural small business

capital company, which is licensed as a rural business

investment company under 7 U.S.C., Section 2009cc et

seq., or any successor statute, by the U.S. Small

Business Administration or U.S. Department of

Agriculture;

3. "Equity and near-equity security" means common stock,

preferred stock, warrants or other rights to subscribe to stock or

its equivalent, or an interest in a limited liability company,

partnership, or subordinated debt that is convertible into, or

entitles the holder to receive upon its exercise, common stock,

preferred stock, a royalty or net profits interest, or an interest

in a limited liability company or partnership;

4. "Financial lending institution" means a bank, credit union,

savings and loan, commercial finance company or other entity

principally engaged in the extension of credit;

5. “Nonmetropolitan area” means all areas of the state except a

county having a population in excess of one hundred thousand

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

Census;

6. "Oklahoma rural small business venture" means a business,

incorporated or unincorporated, which:

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

after a qualified investment is made by a qualified

rural small business capital company, at least fifty

percent (50%) of its employees or assets located in

Oklahoma,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 849

b. needs financial assistance in order to commence or

expand such business which provides or intends to

provide goods or services,

c. has its principal place of business within a

nonmetropolitan area of the state and conducts the

activity resulting in at least seventy-five percent

(75%) of its gross annual revenue from a

nonmetropolitan area of the state,

d. except as otherwise provided by this subparagraph, is

engaged in a lawful business activity under any

Industry Number appearing under any Major Group Number

of Divisions A, C, D, E, F or I of the Standard

Industrial Classification Manual, 1987 revision with

the following exceptions:

(1) Major Group 1 of Division A, and

(2) Major Group 2 of Division A,

e. qualifies as a small business as defined by the

federal Small Business Administration, and

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

the qualified investment at least fifty percent (50%)

of the proceeds of the qualified investment for the

acquisition of tangible or intangible assets which are

used in the active conduct of the trade or business or

for working capital for the active conduct of such

trade or business for which the determination of the

small business qualification pursuant to subparagraph

e of this paragraph was made. For purposes of this

subparagraph, “working capital” shall not include

consulting, brokerage or transaction fees. Provided,

that the Oklahoma Tax Commission, upon request and

demonstration by a qualified rural small business

capital company or an Oklahoma rural small business

venture, or an investor or an authorized agent of any

such entities, may extend the 18-month period

otherwise required by this subparagraph for a period

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

expenditure of the invested funds by the Oklahoma

rural small business shall otherwise comply with the

requirements applicable to the usage of tax credits

for qualified investment in the Oklahoma rural small

business venture. As used in this subparagraph,

“tangible assets” shall include the acquisition of

real property and the construction of improvements

upon real property if such acquisition and

construction otherwise comply with the requirements

applicable to the usage of tax credits for qualified

investment in the Oklahoma rural small business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 850

venture, and “intangible assets” shall be limited to

computer software, licenses, patents, copyrights and

similar items;

7. "Qualified investment" means an investment of funds in the

form of "equity" and "near-equity" as defined in paragraph 3 of this

section or "subordinated debt" as defined in paragraph 9 of this

section; provided, an investment which is contingent upon the

occurrence of an event or which is subject to being refunded or

returned in the absence of such event shall only be deemed to have

been made upon the occurrence of the event;

8. "Qualified rural small business capital company" means a C

corporation or a subchapter S corporation, as defined by the

Internal Revenue Code of 1986, as amended, incorporated pursuant to

the laws of Oklahoma, limited liability company or a registered

business partnership with a certificate of partnership filed as

required by law, which meets the following criteria:

a. the corporation, limited liability company or

partnership is organized to provide the direct

investment of equity and near-equity funds to

companies within this state,

b. the principal place of business of the corporation,

limited liability company or partnership is located

within this state,

c. the capitalization of the corporation, limited

liability company or partnership is not less than Five

Hundred Thousand Dollars ($500,000.00), and

d. the corporation, limited liability company or

partnership has investment of not more than twenty-

five percent (25%) of its capitalization in any one

company at any time during the calendar year of the

corporation, limited liability company or partnership;

and

9. "Subordinated debt" means indebtedness with a maturity date

of not less than five (5) years that is subordinated to all other

indebtedness of the issuer that has been issued or is to be issued

to a financial lending institution. The indebtedness shall not have

a repayment schedule that is faster than a level principal

amortization over five (5) years.
Okla. Stat. tit. 68, § 68-4302 — OK Code / Title 68 / Section 68-4302
Legislative findings
Status: in_force

The Legislature finds that certain quality events conducted

within the state have a significant economic impact. In order to

assist with the promotion of such events and to assist the promoters

and organizers of such events with the planning and performance of

such events, the Legislature finds that it is in furtherance of an

essential governmental function to provide a method by which an

eligible municipality or an eligible county may utilize a portion of

the state sales tax revenues derived from taxable transactions

occurring within a designated area to promote certain qualifying

events. The State of Oklahoma has a legitimate interest in economic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1492

development related to the occurrence of quality events and the

Legislature finds that the use of state sales tax revenues

authorized by this act provides a method by which the state can

compete successfully in a national and global economy against other

jurisdictions offering similar incentives for such events.
Okla. Stat. tit. 68, § 68-1638 — OK Code / Title 68 / Section 68-1638
Application for new license
Status: in_force

A holder of an operator's license with an unexpired license may

apply for a new license at any time before the license expires.
Okla. Stat. tit. 68, § 68-2357.104 — OK Code / Title 68 / Section 68-2357.104
Tax credit for railroad reconstruction or replacement
Status: in_force

expenditures.

A. Except as otherwise provided by this section, for taxable

years beginning after December 31, 2005, and ending before January

1, 2030, there shall be allowed a credit against the tax imposed by

Section 2355 of this title equal to fifty percent (50%) of an

eligible taxpayer’s qualified railroad reconstruction or replacement

expenditures.

B. For tax years 2020 through 2029, the amount of the credit

shall be limited to the product of Five Thousand Dollars ($5,000.00)

and the number of miles of railroad track owned or leased within

this state by the eligible taxpayer as of the close of the taxable

year.

C. The credit allowed pursuant to subsection A of this section

but not used shall be freely transferable, by written agreement, to

subsequent transferees at any time during the five (5) years

following the year of qualification. An eligible transferee shall

be any taxpayer subject to the tax imposed by Section 2355 of this

title. The person originally allowed the credit and the subsequent

transferee shall jointly file a copy of the written credit transfer

agreement with the Oklahoma Tax Commission within thirty (30) days

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

address and taxpayer identification number of the parties to the

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

credit was originally allowed to the transferring person and the tax

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

Commission shall promulgate rules to permit verification of the

timeliness of a tax credit claimed upon a tax return pursuant to

this subsection but shall not promulgate any rules which unduly

restrict or hinder the transfers of such tax credit. The Department

of Transportation shall promulgate rules to permit verification of

the eligibility of an eligible taxpayer’s expenditures for the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 869

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

approval of qualified railroad reconstruction or replacement

expenditures prior to commencement of a project and provide a

certificate of verification upon completion of a project that uses

qualified railroad reconstruction or replacement expenditures. The

certificate of verification shall satisfy all requirements of the

Tax Commission pertaining to the eligibility of the person claiming

the credit.

D. Any credits allowed pursuant to the provisions of subsection

A of this section but not used in any tax year may be carried over

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

qualification.

E. As used in this section:

1. “Class II and Class III railroad” means a railroad that is

classified by the United States Surface Transportation Board as a

Class II or Class III railroad;

2. “Eligible taxpayer” means any Class II or Class III

railroad; and

3. “Qualified railroad reconstruction or replacement

expenditures” means expenditures for:

a. track maintenance, natural disasters, and

reconstruction or replacement of railroad

infrastructure including track, roadbed, crossings,

bridges, industrial leads and track-related structures

owned or leased by a Class II or Class III railroad as

of January 1, 2006, or

b. new construction of industrial leads, switches, spurs

and sidings and extensions of existing sidings by a

Class II or Class III railroad.

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

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

of credits to Two Million Dollars ($2,000,000.00) for tax years 2018

and 2019 and Five Million Dollars ($5,000,000.00) for tax year 2020

and all subsequent tax years. The Tax Commission shall annually

calculate and publish a percentage by which the credits authorized

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

to offset tax does not exceed the applicable annual limit. The

formula to be used for the percentage adjustment shall be the

applicable annual limit divided by the credits claimed in the second

preceding year.

G. Pursuant to subsection F of this section, in the event the

total tax credits authorized by this section exceed the annual

applicable limit in any calendar year, the Tax Commission shall

permit any excess over the annual applicable limit but shall factor

such excess into the percentage adjustment formula for subsequent

years.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 870
Okla. Stat. tit. 68, § 68-231.3 — OK Code / Title 68 / Section 68-231.3
Recovery of fees and costs by Tax Commission
Status: in_force

The Tax Commission shall be entitled to recover from the

taxpayer named in the warrant any fees or costs charged to the Tax

Commission by the county clerk for the filing of any tax lien or tax

warrant against the taxpayer. The Tax Commission shall also be

entitled to recover or offset the filing fees or costs previously

paid to the county clerk for the filing of a tax lien or tax warrant

upon the withdrawal of a tax warrant or lien by the Tax Commission,

or upon the filing of a release issued by the Tax Commission for no

consideration after a determination by the Tax Commission that the

lien or warrant is clouding the title of property by reason of an

error in the description of such property or by reason of similarity

of names.
Okla. Stat. tit. 68, § 68-2876 — OK Code / Title 68 / Section 68-2876
Increase in valuation - Notice - Complaints and hearings
Status: in_force

A. If the county assessor increases the valuation of any

personal property above that returned by the taxpayer, or in the

case of real property increases the fair cash value or the taxable

fair cash value from the preceding year, or pursuant to the

requirements of law if the assessor has added property not listed by

the taxpayer, the county assessor shall notify the taxpayer in

writing of the amount of such valuation as increased or valuation of

property so added. Provided, if the county assessor determines that

a mailing to property owners exempt from payment of ad valorem tax

pursuant to Sections 8E and 8F of Article X of the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1212

Constitution would create an undue burden, then the county assessor

may suspend notifications to those property owners.

B. For cases in which the taxable fair cash value or fair cash

value of real property has increased, the notice shall include the

fair cash value of the property for the current year, the taxable

fair cash value for the preceding and current year, the assessed

value for the preceding and current year and the assessment

percentage for the preceding and current year. For cases in which

the real property is a homestead, as defined in Section 2888 of this

title, the notice shall include information on the application for a

limit on the fair cash value of a homestead property as provided for

in Section 8C of Article X of the Oklahoma Constitution.

C. For cases in which the county assessor increases the

valuation of any personal property above that returned by the

taxpayer, the notice shall describe the property with sufficient

accuracy to notify the taxpayer as to the property included, the

fair cash value for the current year, the assessment percentage for

the current year, any penalty for the current year pursuant to

subsection C of Section 2836 of this title and the assessed value

for the current year.

D. The notice shall be mailed to the taxpayer at the taxpayer’s

last-known address and shall clearly be marked with the mailing

date. The assessor shall have the capability to duplicate the

notice, showing the date of mailing. Such record shall be prima

facie evidence as to the fact of notice having been given as

required by this section.

E. The taxpayer shall have thirty (30) calendar days from the

date the notice was mailed in which to file a written protest with

the county assessor specifying objections to the increase in fair

cash value or taxable fair cash value by the county assessor;

provided, in the case of a scrivener’s error or other admitted error

on the part of the county assessor, the assessor may make

corrections to a valuation at any time, notwithstanding the thirty-

day period specified in this subsection. The protest shall set out

the pertinent facts in relation to the matter contained in the

notice in ordinary and concise language and in such manner as to

enable a person of common understanding to know what is intended.

The protest shall be made upon a form prescribed by the Oklahoma Tax

Commission.

F. A taxpayer may file a protest if the valuation of property

has not increased or decreased from the previous year if the protest

is filed on or before the first Monday in April. Such protest shall

be made upon a form prescribed by the Oklahoma Tax Commission.

G. At the time of filing a protest pursuant to subsections E

and F of this section, the taxpayer shall also file the form

provided for in Section 2835 of this title. If the taxpayer fails

to file the required form, a presumption shall exist in favor of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1213

correctness of the county assessor’s valuation in any appeal of the

county assessor’s valuation.

H. The county assessor shall schedule an informal hearing with

the taxpayer to hear the protest as to the disputed valuation or

addition of omitted property. The informal hearing may be held in

person or may be held telephonically, if requested by the taxpayer.

A taxpayer that is unable to participate in a scheduled informal

hearing, either in person or telephonically, shall be given at least

two additional opportunities to participate on one of two

alternative dates provided by the county assessor, each on a

different day of the week, before the county assessor or an

authorized representative of the county assessor. The assessor

shall issue a written decision in the matter disputed within seven

(7) calendar days of the date of the informal hearing and shall

provide by regular or electronic mail a copy of the decision to the

taxpayer. The decision shall clearly be marked with the date it was

mailed. Within fifteen (15) calendar days of the date the decision

is mailed, the taxpayer may file an appeal with the county board of

equalization. The appeal shall be made upon a form prescribed by

the Oklahoma Tax Commission. One copy of the form shall be mailed

or delivered to the county assessor and one copy shall be mailed or

delivered to the county board of equalization. On receipt of the

notice of an appeal to the county board of equalization by the

taxpayer, the county assessor shall provide the county board of

equalization with all information submitted by the taxpayer, data

supporting the disputed valuation and a written explanation of the

results of the informal hearing.
Okla. Stat. tit. 68, § 68-2385.29 — OK Code / Title 68 / Section 68-2385.29
Pass-through entities – Definitions
Status: in_force

As used in Sections 23 through 25 of this act:

1. “Member” means any person who is a shareholder of an S

Corporation, a partner in a general partnership, a limited

partnership, or limited liability partnership, a member of a limited

liability company, or a beneficiary of a trust;

2. “Nonresident” means an individual who is not a resident of

or domiciled in this state, a business entity that does not have its

commercial domicile in this state, or a trust not organized in this

state; and

3. “Pass-through entity” means a corporation that for the

applicable tax years is treated as an S Corporation under the

Internal Revenue Code, general partnership, limited partnership,

limited liability partnership, trust, or limited liability company

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

federal income tax purposes.
Okla. Stat. tit. 68, § 68-2357.59 — OK Code / Title 68 / Section 68-2357.59
Certain tax credits to be allowed
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 830

A. Except as otherwise provided by subsection F of this

section, if any person, firm, corporation, partnership or other

legal entity has made application or filed an information report on

forms prescribed by the Oklahoma Tax Commission to receive a credit

against the tax imposed by Section 2355 of this title or Section 624

of Title 36 of the Oklahoma Statutes pursuant to the provisions of

Sections 2357.23, 2357.51, 2357.52, 2357.53, 2357.54, 2357.55,

2357.56, 2357.57 or 2357.58 of this title on or before July 1, 1993,

such credit may be received notwithstanding the provisions of

Section 51 of Senate Bill No. 459 of the 1st Session of the 44th

Oklahoma Legislature or that the other requirements for allowance of

such credit are not established until after July 1, 1993.

B. Except as provided in this section, no person, firm,

corporation, partnership or other legal entity shall qualify to

receive any such credit after July 1, 1993.

C. For any person, firm, corporation, partnership or other

legal entity or its successor who has filed the information report

specified in subsection A of this section, for taxable years

beginning after December 31, 1995, and ending on or before December

31, 2000, there shall be allowed a credit against the tax imposed by

Section 2355 of this title for fifteen percent (15%) of the

investment cost of a new qualified recycling facility. A person,

firm, corporation, partnership or other legal entity or its

successor which has withdrawn its application or information report

specified in subsection A of this section shall not be eligible for

such credit. For purposes of this subsection, a "qualified

recycling facility" shall mean buildings, land, improvements,

machinery and equipment located in Oklahoma and used in

manufacturing as defined by the Standard Industrial Classification

Code and at which facility is produced a qualified finished product,

provided that up to ten percent (10%) of the square feet of a

building may be devoted to office space used to provide clerical

support for the manufacturing operation. Such ten percent (10%) may

be in a separate building as long as it is part of the same

contiguous tract of property on which the manufacturing facility is

located. For purposes of this subsection, a "qualified finished

product" shall mean a marketable product or component thereof which

has economic value to the consumer and ninety percent (90%) of which

is composed of materials which have been separated, diverted or

removed from the waste stream and incorporated into the finished

product by any means or method.

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

shall be subject to the following limitations:

1. The credit shall apply to investment in a qualified

recycling facility only if construction or on-site installation of

the facility commences on or after January 1, 1996, and before

December 31, 1999;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 831

2. The credit shall only be available if the total cost of the

new qualified recycling facility exceeds Twenty Million Dollars

($20,000,000.00) and employs at least seventy-five new full-time-

equivalent employees, as certified by the Oklahoma Employment

Security Commission;

3. The credit shall be initially allowed for the tax year in

which the qualified recycling facility is placed in service.

However, any credit allowed but not used in any tax year due to the

limitation provided in paragraph 4 of this subsection shall be

carried over in order, but used only once, to each of the fourteen

(14) years following the year of initial allowance; and

4. The credit shall not be utilized in any tax year to reduce

the income tax liability of the owner of the qualified recycling

facility for such year by more than fifty percent (50%) of the tax

liability calculated from the income of the qualified recycling

facility. For purposes of subsections C and D of this section, the

"owner" shall include the user of a qualified recycling facility

under a lease with a term of five (5) years or more.

E. The Oklahoma Tax Commission may promulgate rules in order to

implement the provisions of this section including requirements to

submit any additional information as deemed necessary to implement

and administer this credit.

F. No credit otherwise authorized by the provisions of this

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

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

which the credit would otherwise be allowable. The provisions of

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

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

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

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

of this section.
Okla. Stat. tit. 68, § 68-2486 — OK Code / Title 68 / Section 68-2486
Renumbered as § 3006 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, § 68-50011 — OK Code / Title 68 / Section 68-50011
Definitions
Status: in_force

As used in the Oklahoma Tourism Promotion Act:

1. "Committee" means the Oklahoma Tourism Promotion Advisory

Committee;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1545

2. "Department" means the Oklahoma Tourism and Recreation

Department; and

3. "Tourism promotion" or "promote Oklahoma tourism" means and

is limited to:

a. the cost of producing advertisements, placement of

those advertisements with the media (newspapers,

magazines, radio, television, billboard, direct mail,

and the Internet) and the production and printing of

collateral materials designed specifically to support

and fulfill information requests generated by the

media advertising campaigns, and the production,

printing and distribution of brochures and promotions

for regional, national and international tourism

conferences. Tourism promotion shall also include

festivals, sites and events concerning ethnic history

and ethnic events which have occurred or are occurring

in this state. For purposes of this paragraph,

"ethnic" means of or relating to races or large groups

of people classed according to common traits or

customs, and

b. the cost of providing a computerized consumer-oriented

traveler response information program. Such program

shall include a comprehensive state data base

containing up-to-date information on state travel

attractions and facilities, including but not limited

to, lodging facilities, restaurants, chambers of

commerce, convention and visitors bureaus, golf

courses, campgrounds, events, regional tourism

organizations and all other attractions. Oklahoma

travel attractions and facilities shall be included on

such data base free of charge.

"Tourism promotion" and "promote Oklahoma tourism" shall not

include expenses for travel or lodging.
Okla. Stat. tit. 68, § 68-2943 — OK Code / Title 68 / Section 68-2943
Duties of officials mandatory - Neglect of duties -
Status: in_force

Penalties.

The provisions of the Ad Valorem Tax Code relating to the duties

of various officials, and the time within which such duties shall be

performed, are hereby declared to be mandatory; and the failure of

any such official, board or commission, to perform the duties

prescribed herein, within the time specified, shall subject them to

removal from office for neglect of duty; and they shall receive no

remuneration, compensation or salary for their services, after the

time herein fixed for the performance of such duties and until the

same shall have been completed or performed. Each of them shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1287

also be subject to a penalty of Five Dollars ($5.00) per day for

each day's delay for such neglect or failure; and it shall be the

duty of the district attorney as to county officers, and the

Attorney General as to state officers, to institute proper action to

collect any such penalty; provided, that the validity of any

assessment or levy shall not be affected because of any

insufficiency, informality or delay in the performance of any duty

imposed upon any official, board or commission.
Okla. Stat. tit. 68, § 68-5301 — OK Code / Title 68 / Section 68-5301
Imposition of tax on new vehicles and vessels in lieu of
Status: in_force

ad valorem tax.

A. A tax is hereby imposed in lieu of the ad valorem tax on the

inventories of new automobiles, new trucks, new travel trailers, new

manufactured homes, new recreational vehicles and new motorcycles

owned and/or possessed for sale by Oklahoma licensed dealers,

licensed under the Oklahoma Vehicle License and Registration Act,

and on the inventories of new vessels and new motors owned and/or

possessed for sale by Oklahoma licensed dealers licensed pursuant to

the Oklahoma Vessel and Motor Registration Act. Said tax shall be

paid by the dealer on such new vehicles in lieu of the annual ad

valorem tax assessment of his average inventory of new vehicles, new

manufactured homes, new recreational vehicles, new vessels and new

motors, but shall not relieve any other property of the dealer from

ad valorem taxation.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1513

B. Used motor vehicle dealers shall pay a tax in lieu of the ad

valorem tax on inventories of used motor vehicles as provided for in

Section 1137.1 of Title 47 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-500.33 — OK Code / Title 68 / Section 68-500.33
Licenses
Status: in_force

A. Each supplier engaged in business in this state as a

supplier shall first obtain a supplier's license.

B. Any person who desires to precollect the tax imposed by this

act as a supplier and who meets the definition of a permissive

supplier may obtain a permissive supplier's license. Application

for or possession of a permissive supplier's license shall not in

itself subject the applicant or licensee to the jurisdiction of this

state for any other purpose than administration and enforcement of

this act.

C. Each terminal operator, other than a supplier licensed under

subsection A of this section, engaged in business in this state as a

terminal operator shall first obtain a terminal operator's license

for each terminal site.

D. Each person, except suppliers, desiring to export motor fuel

to a destination outside of this state shall first obtain an

exporter's license. The state shall require that any exporter who

exports product to another state without first paying the motor fuel

tax of that destination state to the supplier shall first obtain an

exporter's license.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 290

E. Each person who is not licensed as a supplier or bonded

importer shall obtain a transporter's license before transporting

motor fuel by whatever manner from a point outside this state to a

point inside this state, or from a point inside this state to a

point outside this state, regardless of whether the person is

engaged for hire in interstate commerce or for hire in intrastate

commerce.

F. 1. Each person desiring to deliver motor fuel into this

state on behalf of such person, for the account of that person, or

for resale to a purchaser in this state, from another state in a

fuel transport truck or in a pipeline or barge shipment into storage

facilities other than a qualified terminal, shall first make

application for and obtain either an occasional importer's license,

or a bonded importer's license.

2. Paragraph 1 of this subsection shall not apply to persons

who exclusively import motor fuel which is exempted because in

accordance with paragraph 16 of Section 500.10 of this title it has

been dyed.

3. Paragraph 1 of this subsection shall not apply to persons

who import nonexempt motor fuels meeting the following conditions:

a. all of the motor fuel is subject to one or more tax

precollection agreements with suppliers as provided

under Section 500.19 of this title,

b. all of the motor fuel tax precollected by the supplier

is expressly evidenced on the terminal-issued shipping

paper as more specifically provided under Section

500.44 of this title, and

c. the Commission has determined that all border states

have adopted terminal reporting requirements adequate

for the mutual enforcement of this act.

4. A person desiring to import motor fuel to a destination in

this state from another specific terminal source state, and who has

not entered into an agreement to prepay the motor fuel tax of this

state to the supplier or permissive supplier with respect to the

imports, shall obtain a valid occasional importer's license, or

subject to the bonding requirements of subsection B of Section

500.35 of this title, a valid bonded importer's license under

paragraph 1 of this subsection. In either event, the person shall:

a. obtain an import verification number from the

Commission no sooner than twenty-four (24) hours prior

to entering the state for each separate import into

this state, but in any event the number shall be

obtained prior to entering this state, and

b. display the handwritten import verification number on

the terminal-issued shipping document required under

Section 500.50 of this title, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 291

c. comply with the payment requirements under Section

500.18 of this title, whichever is applicable.

5. The importers' licenses issued pursuant to this section

shall be specific to each source of supply state, and in the event

that the other terminal source of supply state shall have adopted

reciprocal legislation, or a multi-state compact, providing for

collection of destination state tax by the terminal supplier in

accordance with terminal-issued shipping papers designating the

intended state of destination, then the importer shall be ineligible

for a license to import motor fuel outside the bulk transfer system

from the other state, and any license to so import from the other

state shall be rendered invalid.

G. Each person who is an importer of motor fuel into this state

by a tank wagon operating out of or controlling a bulk plant in

another state, if the destination of that tank wagon is within

twenty-five (25) miles of the border of this state, shall make

application for and obtain a license from the Commission prior to

engaging in such importation activities. However, registration as a

tank wagon operator-importer shall not constitute authorization of

such persons to acquire nonexempt motor fuel free of the tax imposed

by this act at a terminal either within this state or without this

state for direct delivery to a location in this state. Any person

who possesses a valid importer's license shall be eligible as a tank

wagon operator-importer without issuance of a separate license

provided the importer also operates one or more bulk plants outside

this state. Operators of a tank wagon delivering a product into

this state more than twenty-five (25) miles from the border shall be

required to apply for an importer's license under subsection F of

this section.

H. 1. Each person who engages in the business of selling motor

fuel, compressed natural gas, or liquefied natural gas at wholesale

or retail, or storing or distributing motor fuel, compressed natural

gas, or liquefied natural gas for resale within this state, shall

first obtain a fuel vendor license which shall be operative for all

locations controlled or operated by that licensee in this state or

in any other state from which the person removes fuel for delivery

and use in this state.

2. Each fuel vendor shall maintain detailed records of all

purchases and sales for a period of not less than three (3) years.

3. All fuel vendor records shall be maintained in English and

Arabic numerals or language acceptable to electronic formats.

4. The Commission may, in its discretion, exempt from paragraph

1 of this subsection any or all classes of persons who possess a

valid supplier, terminal operator, carrier, importer, tank wagon

operator or exporter license.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 292
Okla. Stat. tit. 68, § 68-24302.8 — OK Code / Title 68 / Section 68-24302.8
Renumbered as § 3404 of this title by Laws 1988, c
Status: in_force

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

1, 1992.
Okla. Stat. tit. 68, § 68-2873 — OK Code / Title 68 / Section 68-2873
Board of tax rolls corrections - Modification of
Status: in_force

valuation of property.

The board of tax roll corrections shall be authorized to modify

a valuation of property in accordance with the standards prescribed

by or for a purpose authorized by Section 71 of this act

irrespective of whether or not the valuation so modified has been

affected by an order of the State Board of Equalization for purposes

of equalizing assessments within a county or between the several

counties as authorized by law. Any modification by the board of tax

roll corrections to a value that has been modified as a result of an

order by the State Board of Equalization shall be reported to the

Oklahoma Tax Commission. The Oklahoma Tax Commission shall

determine the impact, if any, that the modification made by the

board of tax roll corrections has upon equalization within the

county or between the several counties and shall make

recommendations to the State Board of Equalization for any action

required.
Okla. Stat. tit. 68, § 68-3125 — OK Code / Title 68 / Section 68-3125
Resale by county of unredeemed lands
Status: in_force

If any real estate shall remain unredeemed for the period

provided for in Section 3105 of this title, the county treasurer

shall proceed to sell such real estate at resale, which shall be

held on the second Monday of June each year in each county or, if

conducted through an online auction, shall be started on a date and

time set by the county treasurer during normal business hours within

the full week of the second Monday of June, or until the sale has

concluded pursuant to subsection A of Section 3129 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1331
Okla. Stat. tit. 68, § 68-2104.3 — OK Code / Title 68 / Section 68-2104.3
Manufactured home - Payment of tax - Valuation -
Status: in_force

Apportionment of tax collected.

A. Any person purchasing a new or used manufactured home or

owning a manufactured home which has not been registered in this

state pursuant to the provisions of Section 6 of this act shall pay

the excise tax levied by Section 2103 of Title 68 of the Oklahoma

Statutes at the time such person is applying for a certificate of

title for such manufactured home.

B. The value of any manufactured home for the purposes of the

excise tax levied by Section 2103 of Title 68 of the Oklahoma

Statutes shall be determined as of the date the person applying for

a certificate of title obtained either legal ownership or possession

of the manufactured home. Such date shall be presumed to be the

actual date of sale or other transfer of legal ownership and

assignment of the certificate of title. The value of a new

manufactured home shall be one-half (1/2) of the actual retail

selling price of such a home excluding Oklahoma state taxes. The

value of a used manufactured home shall be sixty-five percent (65%)

of one-half (1/2) of the new actual retail selling price of said

home, excluding Oklahoma state taxes.

C. The excise tax collected pursuant to subsection B of this

section shall be apportioned in accordance with the provisions of

Section 2102 of Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-50001 — OK Code / Title 68 / Section 68-50001
Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 44- Salaries of employees of State Fire Marshal.

A. There is hereby levied upon percentages of fire insurance

gross premiums from a sum of the following lines of insurance:

fire, allied, homeowners multiperil, commercial multiperil, growing

crops, ocean marine, inland marine, auto physical damage (including

collision), and aircraft physical damage, less returns and dividends

to policyholders, which is issued in this state by companies doing

business in this state a tax of five-sixteenths of one percent (5/16

of 1%). The percentages of fire insurance gross premiums to be

considered for taxation shall be determined annually by the

Commissioner. This tax shall be collected annually, by the last day

of February, from companies collecting such premiums and shall be

collected by the Insurance Commissioner as other taxes on insurance

are collected. The Insurance Commissioner shall keep a separate

account of all such monies received and shall pay the same to the

State Treasurer.

B. There is hereby created in the State Treasury a fund for the

Fire Marshal Commission and the State Fire Marshal to be designated

the "Fire Marshal Fund". The fund shall consist of all monies

collected pursuant to the provisions of this section and shall be

used in the performance of duties imposed by law upon the Fire

Marshal Commission and the Office of the State Fire Marshal.

Expenditures from the Fire Marshal 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. Beginning July 1, 1982, all

expenditures from the Fire Marshal Fund shall be made pursuant only

to legislative appropriation.

C. All monies annually collected pursuant to the provisions of

this section shall be apportioned as follows:

1. For the fiscal year beginning July 1, 2017, the first One

Million Six Hundred Thousand Dollars ($1,600,000.00) shall be

deposited in the State Fire Marshal Revolving Fund as defined in

Section 324.20b of Title 74 of the Oklahoma Statutes; provided, that

ten percent (10%) of the first One Million Six Hundred Thousand

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1543

Dollars ($1,600,000.00) shall be paid into the General Revenue Fund

of this state;

2. For the fiscal year beginning July 1, 2018, and for every

subsequent fiscal year thereafter, the first Two Million Dollars

($2,000,000.00) shall be deposited in the Fire Marshal Fund;

provided, that ten percent (10%) of the first Two Million Dollars

($2,000,000.00) shall be paid into the General Revenue Fund of this

state; and

3. Any remaining monies not apportioned pursuant to paragraphs

1 and 2 of this subsection shall be deposited into the General

Revenue Fund of this state.

D. Employees of the Office of State Fire Marshal, other than

the State Fire Marshal, shall have salaries commensurate with those

fixed by the Merit System of Personnel Administration. All salaries

shall be payable monthly from funds available to the State Fire

Marshal. The State Fire Marshal, subject to confirmation by the

Fire Marshal Commission, shall appoint and fix the salaries of such

employees as are necessary to fulfill the duties of his office.
Okla. Stat. tit. 68, § 68-3126 — OK Code / Title 68 / Section 68-3126
Advertising expense
Status: in_force

In the event the county excise board fails, neglects or refuses

to make an appropriation, or an appropriation in an amount

sufficient, to pay the cost of advertising the resale for any year,

the county treasurer shall proceed to advertise and hold such

resale, and the cost of advertising, or any part of the cost of

advertising over and above the amount appropriated by the county

excise board, shall be paid from the resale-property fund,

hereinafter provided.
Okla. Stat. tit. 68, § 68-6508 — OK Code / Title 68 / Section 68-6508
Registration of charging stations with Oklahoma Tax
Status: in_force

Commission.

A. Except for charging stations with a charging capacity of

less than fifty (50) kilowatts, and charging stations that do not

require payment for use, all charging stations in operation prior to

November 1, 2021, shall register with the Oklahoma Tax Commission

not later than January 31, 2024. The Oklahoma Tax Commission shall

provide or make available updated registration information to the

Oklahoma Corporation Commission.

B. For a charging station which requires payment for its use

and begins operations for the first time on or after November 1,

2021, the charging station owner or operator shall register with the

Oklahoma Tax Commission not later than fifteen (15) days after the

date as of which the first business operations at the station site

begin or by January 31, 2024, whichever is later.

C. Any public charging station for an electric vehicle

constructed or which begins operations for the first time on or

after the effective date of this act shall utilize a metering system

that is capable of imposing the cost for the charging service using

a unit per kilowatt hour or a comparable measurement, such as time

elapsed while charging, and the charging capacity of the charging

station. The metering system shall include a system by which an

audit of the electricity supplied through the system may be

performed to determine the amount of electricity transferred to a

customer and the cost charged by the charging station owner or

operator for each unit of electricity transferred.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1530

D. The Oklahoma Tax Commission shall have the authority to

inspect the premises and equipment of any charging station owner or

operator to enforce compliance with the provisions of this section.

E. If a charging station owner or operator fails to remit the

tax as required by the provisions of the Driving on Road

Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the

Oklahoma Tax Commission shall begin proceedings to terminate the

charging station owner or operator license to do business for

failure to remit in the same manner as prescribed by law for failure

to remit sales tax.
Okla. Stat. tit. 68, § 68-3931 — OK Code / Title 68 / Section 68-3931
Definitions
Status: in_force

As used in this act:

1. "Affiliate" means an entity that directly, or indirectly

through one or more intermediaries, controls, or is controlled by,

or is under the common control with another entity. An entity is

controlled by another entity if the controlling entity holds,

directly or indirectly, the majority of voting or ownership interest

in the controlled entity or has control over day-to-day operations

of the controlled entity by contract or by law;

2. "Applicable percentage" means zero percent (0%) for the

first two credit allowance dates, and fifteen percent (15%) for the

next four credit allowance dates;

3. "Capital investment" means any equity investment in a rural

fund by a rural investor which:

a. is acquired after the effective date of this act at

its original issuance solely in exchange for cash,

b. has one hundred percent (100%) of its cash purchase

price used by the rural fund to make qualified

investments in eligible businesses located in this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1463

state by the third anniversary of the initial credit

allowance date, and

c. is designated by the rural fund as a capital

investment under this act and is certified by the

Department under the provisions of Section 3 of this

act. This shall include any capital investment that

does not meet the provisions of paragraph 1 of

subsection A of Section 3 of this act, if such

investment was a capital investment in the hands of a

prior holder;

4. "Credit allowance date" means the date on which the

Department certifies a rural fund's capital investment and each of

the five anniversary dates of such date thereafter;

5. "Department" means the Oklahoma Department of Commerce;

6. "Eligible business" means a business that, at the time of

the initial qualified investment in the business:

a. has fewer than two hundred fifty employees, and

b. has its principal business operations in the state.

Any business which is classified as an eligible business at the

time of the initial investment in such business by a rural fund

shall remain classified as an eligible business and may receive

follow-on investments from any rural fund, and such follow-on

investments shall be qualified investments even though such business

may not meet the definition of an eligible business at the time of

such follow-on investment;

7. "Principal business operations" means the location where at

least sixty percent (60%) of a business's employees work or where

employees who are paid at least sixty percent (60%) of such

business's payroll work. A business that has agreed to relocate

employees using the proceeds of a qualified investment to establish

its principal business operations in a new location shall be deemed

to have its principal business operations in such new location if it

satisfied the requirements of this paragraph no later than one

hundred eighty (180) days after receiving a qualified investment;

8. "Purchase price" means the amount paid to the rural fund

that issues a capital investment which shall not exceed the amount

of capital investment authority certified under the provisions of

Section 3 of this act;

9. "Qualified investment" means any investment in an eligible

business or any loan to an eligible business with a stated maturity

date of at least one (1) year after the date of issuance, excluding

revolving lines of credit and senior-secured debt unless the chief

executive or similar officer of the eligible business certifies that

the eligible business sought and was denied similar financing from a

depository institution, by a rural fund; provided that, with respect

to any one eligible business, the maximum amount of investments made

in such business by one or more rural funds, on a collective basis

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1464

with all of the businesses' affiliates, with the proceeds of the

capital investments, shall be the greater of twenty percent (20%) of

the rural fund's capital investment authority or Six Million Five

Hundred Thousand Dollars ($6,500,000.00), exclusive of investments

made with repaid or redeemed investments or interest or profits

realized thereon;

10. "Rural area" means any county of this state that has a

population of less than seventy-five thousand (75,000) or any city

or town of this state that has a population not to exceed seven

thousand (7,000) according to the 2020 Federal Decennial Census of

the United States;

11. "Rural fund" means an entity certified by the Department

under the provisions of Section 3 of this act;

12. "Rural investor" means an entity that makes a capital

investment in a rural fund;

13. "Senior-secured debt" means any loan that is secured by a

first mortgage on real estate with a loan-to-value ratio of less

than eighty percent (80%); and

14. "State tax liability" means the tax imposed under Section

2355, 2355.1P-4, or 2370 of Title 68 of the Oklahoma Statutes or

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

insurance company claiming a credit against state premium tax or

retaliatory tax or any other tax imposed by Section 624 or 628 of

Title 36 of the Oklahoma Statutes shall not be required to pay any

additional retaliatory tax under Section 628 of Title 36 of the

Oklahoma Statutes as a result of claiming the credit. The credit

may fully offset any retaliatory tax imposed by Section 628 of Title

36 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-4210 — OK Code / Title 68 / Section 68-4210
Five-year performance review – Written report
Status: in_force

A. The Oklahoma Department of Commerce shall, using its own

resources or through a contract with a service provider, conduct a

five-year performance review of the Oklahoma Quality Investment Act.

The performance review may include measures of economic productivity

in areas or regions affected by the business activity of any

recipient of a payment authorized pursuant to this act. Such

measures of economic productivity may include, but shall not be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1491

limited to, total payroll statistics, business activity supported by

the business activity of the payment recipients, growth in property

tax values attributable to capital expansion, growth in state or

local tax sources attributable to capital expansion, increased

investment activity by other business entities, business site

location inquiries related to the business activity of a recipient

or such other indicators of the net benefits to the State of

Oklahoma or an economic region as the Department of Commerce or its

service provider may select.

B. The results of the five-year performance review shall be

provided in a written report to be submitted not later than January

31, 2012, and not later than January 31 each successive five-year

period covering the results of performance measurement of the

Oklahoma Quality Investment Act as conducted pursuant to subsection

A of this section. The first such report shall only be required to

address the performance measures for the period of July 1, 2006,

through December 31, 2011. The report shall be provided to the

Governor, the Speaker of the Oklahoma House of Representatives, the

President Pro Tempore of the State Senate and to each member of the

Quality Investment Committee.

C. The Quality Investment Committee shall use the results of

the five-year performance report in making determinations required

of it pursuant to the Oklahoma Quality Investment Act.
Okla. Stat. tit. 68, § 68-352 — OK Code / Title 68 / Section 68-352
Disposition of revenues
Status: in_force

A. Except as otherwise provided in subsection D of Section 2 of

this act, any revenue from a payment in lieu of excise taxes on

cigarettes pursuant to a compact entered into by the State of

Oklahoma and a federally recognized Indian tribe or nation pursuant

to the provisions of subsection C of Section 346 of this title shall

be deposited to the General Revenue Fund.

B. Any revenue from payment of the tax imposed by Section 349

of this title shall be deposited to the General Revenue Fund.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 205
Okla. Stat. tit. 68, § 68-24302.10 — OK Code / Title 68 / Section 68-24302.10
Renumbered as § 3406 of this title by Laws 1988, c
Status: in_force

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

1, 1992.
Okla. Stat. tit. 68, § 68-24306.1 — OK Code / Title 68 / Section 68-24306.1
Renumbered as § 3104 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, § 68-450.2 — OK Code / Title 68 / Section 68-450.2
Levy of tax - Calculation
Status: in_force

There shall be levied, assessed, collected, and paid in respect

to controlled dangerous substances, a tax in the following amounts:

1. On each gram of marihuana, or each portion of a gram, Three

Dollars and fifty cents ($3.50); and

2. On each gram or portion of a gram of a controlled dangerous

substance, other than marihuana, Two Hundred Dollars ($200.00); or

3. On each fifty (50) dosage units or portion thereof, of a

controlled dangerous substance, that is not sold by weight, other

than marihuana, One Thousand Dollars ($1,000.00).

For the purpose of calculating the tax pursuant to this section,

a quantity of marihuana or other controlled dangerous substance is

measured by the weight of the substance whether pure, impure or

dilute, or by dosage units when the substance is not sold by weight,

in the possession of the dealer. A quantity of a controlled

dangerous substance is dilute if it consists of a detectable

quantity of pure controlled dangerous substance and any excipients

or fillers.
Okla. Stat. tit. 68, § 68-2357.15 — OK Code / Title 68 / Section 68-2357.15
Renumbered as § 2-11-302 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-4310 — OK Code / Title 68 / Section 68-4310
Annual report
Status: in_force

The Executive Director of the Oklahoma Department of Commerce

shall make a report to the Governor, the Speaker of the House of

Representatives and the President Pro Tempore of the Senate not

later than December 1, 2013, and each December 1 thereafter if this

act is in force and effect, regarding the effect and impact of the

Oklahoma Quality Events Incentive Act.
Okla. Stat. tit. 68, § 68-261 — OK Code / Title 68 / Section 68-261
Data processing services - Bonds - Contracts
Status: in_force

The Oklahoma Tax Commission may expend funds for data processing

services necessary to microfilm, record, or otherwise preserve

information in the files and records of the Commission. Any

nongovernmental entity contracting to provide data processing

services for the Commission shall provide a surety bond in an amount

set by the Commission of not less than Twenty-five Thousand Dollars

($25,000.00). The Commission may enter into such contracts when it

deems the contracts to be necessary for the performance of the

duties imposed upon the Commission by law. Any governmental or

nongovernmental entity contracting with the Commission to provide

data processing services shall be subject to the penalty provisions

of Section 205 of Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-1401 — OK Code / Title 68 / Section 68-1401
Definitions
Status: in_force

The following words, terms and phrases when used in this article

shall have the meanings respectively given to them in this section:

1. The term "person" shall mean and include any individual,

company, partnership, joint venture, joint agreement, association

(mutual or otherwise), limited liability company, corporation,

estate, trust, business trust, receiver, or trustee appointed by the

state or federal court, syndicate, this state, any county, city,

municipality, or other political subdivision or agency of the state,

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

number;

2. The term "Tax Commission" means the Oklahoma Tax Commission;

3. The term "purchase price" applies to the measure subject to

the tax levied under Section 1402 of this title and has the same

Oklahoma Statutes - Title 68. Revenue and Taxation Page 653

meaning as "gross receipts" or "gross proceeds" or "sales price" as

defined in Section 1352 of this title;

4. The term "taxpayer" means any person liable to pay a tax

hereunder, or charged with the collection and remission thereof, or

to make a report for the purpose of claiming any exemptions in

payment of any tax levied by this article;

5. The term "purchase at retail" means and includes all

purchases except purchases made for the purpose of resale;

6. The term "sale" means and includes the transfer of either

the title or possession for a valuable consideration of tangible

personal property, regardless of the manner, method, instrumentality

or device by which such transfer is accomplished. The term "sale"

also includes the exchange, barter, lease, or rental of tangible

personal property where such exchange, barter, lease or rental

results in either the transfer of the title or the possession;

7. The term "purchase" means and includes any method whereby a

transferee receives from a transferor either the title or

possession, for a valuable consideration, of tangible personal

property, regardless of the manner, method, instrumentality or

device by which such transfer is accomplished. The term "purchase"

also includes the exchange, barter, lease or rental of tangible

personal property where such exchange, barter, lease or rental

results in either the transfer of the title or the possession to the

transferee;

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

or power over tangible personal property incident to the ownership

or possession of that property, except that it shall not include the

sale of that property in the regular course of business;

9. The term "retailer" means every person engaged in the

business of selling tangible personal property for use within the

meaning of the article; provided, however, that when in the opinion

of the Tax Commission it is necessary for the efficient

administration of this article to regard any salesmen,

representatives, truckers, peddlers, or canvassers as the agents of

the dealers, distributors, supervisors, employers, or persons under

whom they operate or from whom they obtain the tangible personal

property sold by them, irrespective of whether they are making sales

on their own behalf or on behalf of such dealers, distributors,

supervisors, employers, or persons, the Tax Commission may so regard

them and may regard the dealers, distributors, supervisors,

employers or persons as retailers for purposes of this article; and

10. The phrase "maintaining a place of business within the

state" shall have the same meaning as provided in Section 1352 of

this title.
Okla. Stat. tit. 68, § 68-2807.11 — OK Code / Title 68 / Section 68-2807.11
Heavy equipment rental — Recovery fee
Status: in_force

A. Except as provided in subsection B of this section, a

company primarily in the business of renting heavy equipment

property located in this state may include as a separate line item

on the rental invoice a recovery fee of one and twenty-five

hundredths percent (1.25%) on the rental charge from any item of

heavy equipment property rental by a customer. The total amount of

the recovery fee shall be retained by the business for the purposes

of paying personal property taxes levied by all taxing jurisdictions

against the heavy equipment property located in the state.

B. Notwithstanding the provisions of subsection A of this

section, the recovery fee provided in this section shall not apply

to the rental of heavy equipment property to the federal government,

any federally recognized Indian tribe, this state, or any

municipality or county of this state.

C. The recovery fee shall not be subject to state or local

sales tax.
Okla. Stat. tit. 68, § 68-3645.1 — OK Code / Title 68 / Section 68-3645.1
Short title - Large-scale Economic Activity and
Status: in_force

Development Act of 2022 (LEAD Act).

This act shall be known and may be cited as the "Large-scale

Economic Activity and Development Act of 2022" and shall be known

and may be cited as the "LEAD Act".
Okla. Stat. tit. 68, § 68-2865 — OK Code / Title 68 / Section 68-2865
Oklahoma Tax Commission - Adjustment and equalization of valuation of real and
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 30valuation of real and personal property - Findings - Powers, duties

and authority.

A. The Oklahoma Tax Commission shall render its findings as to

the adjustment and equalization of the valuation of real and

personal property of the several counties of the state by reporting

to the State Board of Equalization the ratio derived from comparing

the assessed value of the real property of each county to the full

or fair cash value of the real property of such county; and such

findings shall, on or before December 1 of each calendar year, be

presented to the State Board of Equalization as recommendations for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1197

its final action under Section 21 of Article X of the Oklahoma

Constitution.

B. All duties, powers and authority relating to the adjustment

and equalization of the valuation of real and personal property of

the several counties of the state, shall be vested in the Oklahoma

Tax Commission, excepting only the duties, powers and authority of

the State Board of Equalization, as fixed and defined by Section 21

of Article X of the Oklahoma Constitution.

C. In the assessment of all property which it is their duty to

assess for taxation, all county officers shall continue to perform

all the duties required of them, and to exercise all the powers and

authority vested in them, by law.

D. In the performance of its duties, as herein defined, the

Oklahoma Tax Commission, or any duly authorized representative

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

hearings, and to compel the attendance of witnesses and the

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

association or corporation, or of any county; and to enter any

business or commercial premises and inspect the property of the

taxpayer.

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

taxpayer for purposes of discovering personal property, the Oklahoma

Tax Commission shall request permission to enter the business or

commercial premises and shall state the reason for the inspection.

If access to the business or commercial premises is denied, the

Oklahoma Tax Commission shall be required to obtain a search warrant

in order to conduct an inspection of the interior of the business or

commercial premises. A search warrant may be obtained upon a

showing of probable cause that personal property located within

particularly described business or commercial premises is subject to

ad valorem taxation, but not listed or assessed for ad valorem

taxation as required by law.
Okla. Stat. tit. 68, § 68-3105.1 — OK Code / Title 68 / Section 68-3105.1
Tax liens held prior to effective date of act
Status: in_force

Any person holding a tax lien pursuant to Sections 3101 through

3125 of Title 68 of the Oklahoma Statutes prior to the effective

date of this act shall be authorized to continue the tax lien or tax

deed process under the laws in effect at the time such tax lien or

tax deed was obtained.
Okla. Stat. tit. 68, § 68-1354.7 — OK Code / Title 68 / Section 68-1354.7
Streamlined Sales Tax System Act - Short title
Status: in_force

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

Sales Tax System Act".
Okla. Stat. tit. 68, § 68-107 — OK Code / Title 68 / Section 68-107
Disbursements to be within appropriations
Status: in_force

The total amount disbursed by the Tax Commission in any one

fiscal year for the payment of salaries, expenses and incidentals

shall not exceed the amount appropriated therefor by the

Legislature.
Okla. Stat. tit. 68, § 68-500.28 — OK Code / Title 68 / Section 68-500.28
Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 7end-user, producer or ultimate consumer or vendor.

A. In the event the tax imposed by Section 500.4 of this title

is not otherwise precollected, the tax shall be collected:

1. Upon the first receipt of motor fuel when received from a

source outside of the state by any wholesaler, retailer or end-user

and the tax is imposed upon, and shall be the liability of, any such

wholesaler, retailer or end-user who first received the motor fuel

into the state;

2. Upon the first sale or use of motor fuel when produced in

this state by any person and the tax is imposed upon the first sale

or use by such person. The tax is imposed upon, and shall be the

liability of, the producer of the motor fuel; and

3. Upon the first sale of compressed natural gas or liquefied

natural gas by a wholesaler to a retailer or end-user and the tax is

imposed upon, and shall be the liability of any such wholesaler to

remit the same to the Tax Commission on or before the same date and

in the same manner as provided in Section 500.20 of this title.

B. In the event the tax imposed by Section 500.4 of this title

is not otherwise precollected or collected pursuant to the

provisions of subsection A of this section, it shall be collected

from the ultimate consumer in accordance with regulations

promulgated by the Commission, for the use of motor fuel on the

highways by any consumer, unless such person is otherwise exempted

pursuant to paragraphs 5, 6 and 7 of Section 500.10 of this title,

upon the delivery into the fuel supply tank of a highway vehicle of,

including, but not limited to:

1. Any diesel fuel that contains a dye; or

2. Any motor fuel on which a claim for refund has been made.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 287

C. The ultimate vendor of motor fuel, other than a federally

recognized Indian tribe, shall be jointly and severally liable for

the backup tax precollected by subsection A of this section if the

ultimate vendor knows or has reason to know that the motor fuel, as

to which tax imposed by this act has not been paid, is or will be

consumed in a nonexempt use.
Okla. Stat. tit. 68, § 68-2833 — OK Code / Title 68 / Section 68-2833
Jointly owned property - Listing, assessment and taxation
Status: in_force

- Taxes as lien.

A. If any real estate in this state is jointly owned by two or

more persons, or by tenants in common, and the interest of one or

more of such joint owners or tenants in common is subject to

taxation, and that of the others is not, then it shall be the duty

of the joint owners or tenants in common whose interests are subject

to taxation to list such undivided interests for taxation at the

time and in the same manner as other taxable property is listed.

B. In any other case where the owner of an undivided interest

in real estate desires to have his interest separately assessed, he

shall list such undivided interest with the county assessor and

advise the county assessor of the name and amounts owned by other

owners of undivided interests in such real estate.

C. In either instance, it shall be the duty of the county

assessor to assess such undivided interest or interests for taxation

as other property. Such assessment shall be equalized, and taxes

levied and extended against the same, as other taxable property.

D. Such taxes shall be a lien on such interest and if same be

not paid and become delinquent, it shall be the duty of the county

treasurer to advertise and sell such interests as in the case of

other real property for delinquent taxes, and the purchasers at such

sale shall be entitled to certificate of purchase, and to a deed if

not redeemed, and all other rights and remedies as in cases of the

sale of other real estate for taxes. If any such interests in real

estate have been omitted or escaped taxation for any year or years

for which same was liable, it shall be the duty of all officers to

discover and assess the same for such omitted year or years the same

as other property which has been omitted or escaped taxation, and

such taxes shall be a lien and collected in the same manner and to

the same extent as other taxes on omitted property.
Okla. Stat. tit. 68, § 68-2357.1A-1 — OK Code / Title 68 / Section 68-2357.1A-1
Task Force for the Study of State Tax Credits and
Status: in_force

Economic Incentives.

A. There is hereby created the Task Force for the Study of

State Tax Credits and Economic Incentives.

B. The Task Force shall consist of ten (10) members to be

appointed or selected as follows:

1. The Chair of the Appropriations and Budget Committee of the

Oklahoma House of Representatives;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 763

2. The Chair of the Appropriations Committee of the Oklahoma

State Senate;

3. The Chair of the Revenue and Taxation Subcommittee of the

Appropriations and Budget Committee of the Oklahoma House of

Representatives;

4. The Chair of the Senate Finance Committee;

5. The Director of the Office of Management and Enterprise

Services or a designee;

6. The State Treasurer or a designee;

7. The Oklahoma Secretary of State or a designee;

8. Minority Leader of the Oklahoma House of Representatives;

9. Minority Leader of the Oklahoma State Senate; and

10. The State Auditor and Inspector.

C. The Task Force shall conduct an organizational meeting not

later than September 30, 2011. A majority of the members present at

the organizational meeting or any subsequent meeting shall

constitute a quorum for the purpose of any action taken including

the preparation and approval of the final report required by

subsection I of this section.

D. The cochairs of the Task Force shall be the member who is

the Chair of the Revenue and Taxation Subcommittee of the

Appropriations and Budget Committee and the member who is the Chair

of the Finance Committee of the State Senate.

E. The Task Force shall be authorized to meet as necessary in

order to perform the duties imposed upon it. Legislative members of

the Task Force shall be reimbursed for travel expenses pursuant to

the provisions of Section 456 of Title 74 of the Oklahoma Statutes.

Other members of the Task Force shall be reimbursed as provided by

the appointing authority.

F. The Task Force shall conduct a study regarding all state tax

credits regardless of the tax type against which such credit may be

claimed and any other economic incentives that affect state or local

tax liabilities. The study shall include, but shall not be limited

to:

1. The justification for the enactment of any state tax credits

based upon the relevant economics of the applicable industry or

economic sector affected;

2. The economic impact related to the utilization of state tax

credits;

3. Analysis of the utilization of the credits by tax credit

purchasers;

4. The impact of tax credits on any and all economic sectors of

the state economy;

5. The adequacy or inadequacy of state tax credits or other

economic incentives; and

6. Such other matters related to state tax credits or economic

incentives as the Task Force deems relevant.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 764

G. The Task Force shall be subject to the provisions of:

1. The Oklahoma Open Meeting Act; and

2. The Oklahoma Open Records Act.

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

staff of the Oklahoma House of Representatives and the State Senate.

I. The Task Force shall produce a final written report of its

findings and any recommendations regarding transferable tax credits.

The report shall be submitted to the Governor, the Speaker of the

Oklahoma House of Representatives and the President Pro Tempore of

the State Senate not later than December 31, 2011.

J. The provisions of this section shall cease to have the force

and effect of law and the Task Force shall terminate effective

January 1, 2012.
Okla. Stat. tit. 68, § 68-2808 — OK Code / Title 68 / Section 68-2808
Definitions - Certain property to be assessed by State
Status: in_force

Board of Equalization.

A. As used in the Ad Valorem Tax Code:

1. "Public service corporation" means all transportation

companies, transmission companies, all gas, electric, light, heat

and power companies and all waterworks and water power companies,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1136

and all persons authorized to exercise the right of eminent domain

or to use or occupy any right-of-way, street, alley, or public

highway, along, over or under the same in a manner not permitted to

the general public;

2. "Transportation company" means any company, corporation,

trustee, receiver, or any other person owning, leasing or operating

for hire, a street railway, canal, steamboat line, and also any

sleeping car company, parlor car company and express company, and

any other company, trustee, or person in any way engaged in such

business as a common carrier. As used in the Ad Valorem Tax Code,

the term "transportation company" shall not include any railroad or

any air carrier. However, all railroad and air carrier property

shall continue to be valued and assessed by the State Board of

Equalization for purposes of ad valorem taxation;

3. "Transmission company" means any company, corporation,

trustee, receiver, or other person owning, leasing or operating for

hire any telegraph or telephone line or radio broadcasting system;

4. "Person" means individuals, partnerships, associations, and

corporations in the singular as well as plural number;

5. "Video services provider" means a subclass of public service

corporations consisting of any public service corporation offering

video programming services;

6. "Video programming" shall have the same meaning as set forth

in 47 U.S.C., Section 522(20); and

7. "Fixed wireless broadband Internet service provider" means

an entity that solely offers access to the Internet through a

stationary fixed point-to-point connection often requiring direct

line of sight between the provider's wireless transmitter and its

end-user consumer's receiver.

B. As used in the Ad Valorem Tax Code, "transmission company"

and "public service corporation" shall not be construed to include

cable television companies or fixed wireless broadband Internet

service providers.

C. Any real or personal property used by any company,

corporation, trustee, receiver, or other person owning, leasing, or

operating for hire any pipeline or oil or gas gathering system which

was assessed by the State Board of Equalization after January 1,

1997, shall continue to be assessed by the State Board of

Equalization through ad valorem tax year 1998.
Okla. Stat. tit. 68, § 68-218 — OK Code / Title 68 / Section 68-218
Remittance of taxes and fees - Dishonored checks - ATMs in
Status: in_force

Commission facilities.

A. All remittances of taxes and fees under any state tax law or

this Code, shall be made payable to the Oklahoma Tax Commission, at

Oklahoma City, Oklahoma, by bank draft, check, cashier's check,

money order, money, electronic funds transfer or nationally

recognized credit or debit card. The Tax Commission shall issue its

receipt for cash or money payment to the taxpayer. If payment is

made by a credit or debit card, the Tax Commission may add an amount

equal to the amount of the service charge incurred as a service

charge for the acceptance of such card. For purposes of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 88

paragraph, "nationally recognized credit or debit card" means any

instrument or device, whether known as a credit card, credit plate,

charge plate, debit card, or by any other name, issued with or

without fee by an issuer for the use of the cardholder in obtaining

goods, services or anything of value on credit which is accepted by

over one thousand merchants in this state. The Tax Commission shall

determine which nationally recognized cards will be accepted.

However, the Tax Commission must ensure that no loss of state

revenue will occur by the use of such card. The Tax Commission

shall promulgate rules to allow for the orderly implementation of

payment by credit or debit cards.

B. No remittance other than cash shall be final discharge of

liability due the Tax Commission unless and until it shall have been

paid in cash. All money collected shall be deposited with the State

Treasurer to be distributed as provided by the state tax law under

which the tax was levied.

C. There shall be assessed, in addition to any other penalties

provided for by law, an administrative service fee of Twenty-five

Dollars ($25.00) for each check returned to the Tax Commission or

any agent thereof by reason of the refusal of the bank upon which

such check was drawn to honor the same. However, the fee provided

in this subsection shall not be assessed for any check returned

because of "insufficient funds" unless the check has been presented

to the bank two times and payment declined by the bank.

D. Upon the return of any check by reason of the refusal of the

bank upon which such check was drawn to honor the same, the Tax

Commission may file a bogus check complaint with the appropriate

district attorney who shall refer the complaint to the Bogus Check

Restitution Program established by Section 111 of Title 22 of the

Oklahoma Statutes. Funds collected through the program after

collection of the fee authorized by Section 114 of Title 22 of the

Oklahoma Statutes for deposit in the Bogus Check Restitution Program

Fund in the county treasury shall be transmitted to the Tax

Commission and credited to the tax liability for which the returned

check was drawn and to the administrative service fee provided by

this section.

E. Any remittances for registration fees, license plates or

decals or excise taxes as required by the provisions of the Oklahoma

Vehicle License and Registration Act and Sections 2101 through 2110

of this title may be paid by a nationally recognized credit or debit

card pursuant to the provisions of Section 1144 of Title 47 of the

Oklahoma Statutes.

F. For the convenience of taxpayers, the Tax Commission,

through a contract between the State Treasurer and a financial

institution, is authorized to place an automated teller machine in

any facility owned or leased by the State and occupied by the Tax

Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 89
Okla. Stat. tit. 68, § 68-329 — OK Code / Title 68 / Section 68-329
Cost to wholesaler; meaning
Status: in_force

a. The term "cost to the wholesaler" shall mean the "basic cost

of cigarettes and tobacco products" to the wholesaler plus the "cost

of doing business by the wholesaler", as evidenced by the recognized

statistical and cost accounting practices in allocation of overhead

costs and expenses, paid or incurred, and must include, without

limitation, labor costs (including salaries or drawing accounts of

owners, salaries of executives and officers, or general and special

Oklahoma Statutes - Title 68. Revenue and Taxation Page 187

allocations and charges made by parent organizations), rent,

depreciation, selling costs, maintenance of equipment, delivery

costs, all types of licenses, taxes, insurances, and advertising,

and any other cost.

b. In the absence of proof of a lesser cost of doing business

by the wholesaler making the sale, the "cost of doing business by

the wholesaler" shall be presumed to be two per centum (2%) of the

"basic cost of cigarettes and tobacco products" to the wholesaler,

plus cartage to the retail trade, if performed or paid for by the

wholesaler, which cartage cost, in the absence of proof of a lesser

cost, shall be deemed to be three-fourths of one per centum (3/4 of

1%) of the "basic cost of cigarettes and tobacco products" to the

wholesaler.
Okla. Stat. tit. 68, § 68-210 — OK Code / Title 68 / Section 68-210
Bonds
Status: in_force

(a) Any bond required to be filed to protect the State of

Oklahoma under this article or any state tax law must be approved by

the Tax Commission and shall be in such form and amount as such tax

law shall require, or, in the absence of a specific requirement, in

such amount as the Tax Commission may require, and shall be signed

as surety by a surety company authorized to transact business in

this state, or in lieu of such surety bond, there may be filed

negotiable bonds or other obligations of the United States or of the

State of Oklahoma of an actual market value not less than the amount

fixed by such law or by the Tax Commission.

(b) Notwithstanding the limitation as to the amount of any bond

fixed by any tax law requiring a bond, if a taxpayer:

1. Becomes delinquent in the payment of any tax;

2. Tenders a check in payment of a tax which check is returned

unpaid because of insufficient funds; or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 76

3. Is unable to furnish a financial statement that, in the

judgment of the Tax Commission, indicates ability to properly

discharge his liability for the tax currently accruing against such

taxpayer;

then, in any of such events, the Tax Commission shall demand an

additional bond of such taxpayer in an amount necessary, in the

judgment of the Tax Commission, to protect the revenue of the State.

Provided, that the penal sum of the additional bond and the bond

furnished under the provisions of the law requiring such bond, may

not, in total amount, exceed three (3) months' tax liability.

(c) If any bond or other instrument filed to protect the State

of Oklahoma under this article or any state tax law is revoked or

canceled by the issuer thereof, such issuer shall provide notice of

such revocation or cancellation to the Oklahoma Tax Commission by

certified mail.
Okla. Stat. tit. 68, § 68-2911 — OK Code / Title 68 / Section 68-2911
Persons 65 years of age or older or totally disabled
Status: in_force

person - Direct income tax credit - Payment of claims.

Claims for property tax relief filed under Sections 104 through

111 of this act shall be allowed as a direct tax credit on the

taxpayer's individual income tax return filed for the calendar year

1991 and each year thereafter. In all cases where claimants have no

income tax liability or where the property tax relief authorized by

this act exceeds the claimant's income tax liability, such claim, or

any balance thereof, shall be paid out in the same manner and out of

the same fund as refunds of income taxes are paid and so much of

said fund as is necessary for such purposes is hereby appropriated.
Okla. Stat. tit. 68, § 68-2386 — OK Code / Title 68 / Section 68-2386
Printing - Printing-related activities - Distribution of
Status: in_force

printed materials - Exemptions.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1092

The following activities, either singularly or in the aggregate,

with respect to any person that is not otherwise subject to income

taxation in the State of Oklahoma, that has contracted with a

commercial printer in this state for any printing, including but not

limited to printing-related activities and distribution of printed

materials, to be performed in Oklahoma, shall not subject that

person to the income tax laws of this state:

1. The ownership by that person of tangible or intangible

property located at the Oklahoma premises of the commercial printer

for use by the printer in performing its services for the owner;

2. The periodic presence of employees of that person at the

Oklahoma premises of the commercial printer which is directly

related to the services provided by that commercial printer; or

3. The printing, including printing-related activities and

distribution of printed materials, performed by the commercial

printer in Oklahoma for or on behalf of that person.
Okla. Stat. tit. 68, § 68-1406 — OK Code / Title 68 / Section 68-1406
Collection of tax by retailer or vendor
Status: in_force

Except as otherwise provided in Section 1 of this act, every

retailer or vendor maintaining places of business both within and

without this state and making sales of tangible personal property

from a place of business outside this state for use in this state

shall at the time of making such sales collect the use tax levied by

Section 1401 et seq. of this title from the purchaser and give to

the purchaser a receipt therefor in the manner and form prescribed

by the Tax Commission, if the Tax Commission shall, by regulation,

require such receipt. Each retailer or vendor shall list with the

Tax Commission the name and address of all the retailer’s or

vendor’s agents operating in this state and location of any and all

distribution or sales houses or offices or other places of business

in this state. The retailer or vendor shall not collect the use tax

levied by Section 1402 of this title from a purchaser who is a

holder of a direct payment permit issued pursuant to Section 1364.1

of this title.
Okla. Stat. tit. 68, § 68-2201 — OK Code / Title 68 / Section 68-2201
Definitions
Status: in_force

As used in this act the following terms shall be construed as

follows:

(a) "Gross revenue" shall mean and include all earnings or

revenue derived from the use or operation of freight cars, as

hereinafter defined, upon or over the lines of any railroad company,

as hereinafter defined.

(b) "Gross revenue in this state" shall mean and include (a) all

gross revenue on intrastate business and (b) a portion of the gross

revenue on all interstate business passing through or into or out of

the state, based, in each instance, on the proportion of mileage

over which such business is done within this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 730

(c) "Freight cars" shall mean and include all stockcars,

furniture cars, refrigerator cars, tank cars, or any other kind of

cars used to transport any commodity over the lines of any railroad

company in this state, as hereinafter defined. All such freight

cars are hereby declared to have, and are hereby given a situs for

taxation purposes in this state. This act does not include (1) cars

owned by an express company, or (2) cars owned by a sleeping-car

company, such as the Pullman Company, or (3) cars owned by a

railroad company.

(d) "Company" shall mean and include all persons, firms,

associations and corporations.

(e) "Freight line company" shall mean and include all companies

engaged in the business of operating freight cars or engaged in the

business of furnishing, renting or leasing freight cars for the

transportation of freight (whether such cars be owned by such

company or by any other person or company) over any line of

railroad, in whole or in part, within this state, such line or lines

not being owned, rented, leased or operated by such company.

(f) "Equipment company" shall mean and include every company

engaged in the business of furnishing, renting or leasing freight

cars to be used in the operation of any line of railroad wholly or

partially within this state, such line or lines not being owned,

leased or operated by such company.

(g) "Mercantile company" shall mean and include every company

whose principal business is other than that of a freight line

company or equipment company, as hereinbefore defined, but which

owns, operates, leases, rents, or otherwise uses any freight cars in

the operation of its business.

(h) "Railroad company" shall mean and include every steam

railroad, street railway, or interurban railway company operating or

doing business in this state as a common carrier.
Okla. Stat. tit. 68, § 68-208 — OK Code / Title 68 / Section 68-208
Notice of hearing
Status: in_force

Any notice required by this article, or any state tax law, to be

given by the Tax Commission shall be in writing and may be served

personally or by mail. If mailed, it shall be addressed to the

person to be notified at the last-known address of such person. As

used in this article or any other state tax law, "last-known

address" shall mean the last address given for such person as it

appears on the records of the division of the Tax Commission giving

Oklahoma Statutes - Title 68. Revenue and Taxation Page 75

such notice, or if no address appears on the records of that

division, the last address given as appears on the records of any

other division of the Tax Commission. If no such address appears,

the notice shall be mailed to such address as may reasonably be

obtainable. If the Tax Commission receives an address from the

United States Postal Service as a result of a change of address

submitted to the United States Postal Service, “last-known address”

shall mean the address provided to the United States Postal Service.

The mailing of such notice shall be presumptive evidence of receipt

of the same by the person to whom addressed. If the notice has been

mailed as provided in this section, failure of the person to receive

such notice shall neither invalidate nor be grounds for invalidating

any action taken pursuant thereto, nor shall such failure relieve

any taxpayer from any tax or addition to tax or any interest or

penalties thereon.
Okla. Stat. tit. 68, § 68-1630 — OK Code / Title 68 / Section 68-1630
Sale or possession of display fireworks - Interstate
Status: in_force

transportation.

It shall be unlawful for any person to sell display fireworks to

any holder of a permit unless the seller possesses a valid

manufacturer's, distributor's or wholesaler's license under Section

1621 et seq. of this title.

No person shall ship Display Fireworks into the State of

Oklahoma except under the rules and regulations of the Department of

Transportation (DOT). It shall be unlawful for any person to sell

or possess Display Fireworks in the State of Oklahoma unless they

are licensed or permitted as noted in this act.
Okla. Stat. tit. 68, § 68-1621 — OK Code / Title 68 / Section 68-1621
Purpose and intent of act
Status: in_force

The purpose and intent of this act is to establish orderly

sales, use and storage of fireworks, to specify conditions of sales

and licensing provisions, to prohibit certain fireworks, to provide

for seizure and disposition of illegal fireworks and to establish

penalties for violations.
Okla. Stat. tit. 68, § 68-423 — OK Code / Title 68 / Section 68-423
Intention of Legislature
Status: in_force

It is hereby declared to be the intention of the Legislature

that this act be construed as being an amendment and revision of the

present tobacco tax law and that the repeal and reenactment of said

law herein for such purpose shall not affect any license issued or

any tax liability accrued under such prior law.
Okla. Stat. tit. 68, § 68-1504 — OK Code / Title 68 / Section 68-1504
Application and issuance of decal - Display
Status: in_force

Any person owning a coin-operated device or operating the

premises where the same is to be operated or exposed to the public,

shall apply to the Oklahoma Tax Commission for a decal for such

device and shall, at the same time, pay to the Oklahoma Tax

Commission the annual fee herein levied. The Oklahoma Tax

Commission shall, upon receipt of such payment and approval of such

application, issue a decal for the type of coin-operated device

covered by such application and payment. The decal and application

provided for herein shall be prescribed by the Oklahoma Tax

Commission, and shall contain such information and description as

shall be required by rule of said Commission. Any number of coin-

operated devices may be included in one application. Before any

coin-operated device is put in operation or placed where the same

may be operated by any of the public, and at all times when the same

Oklahoma Statutes - Title 68. Revenue and Taxation Page 678

is being operated or available to any of the public for operation, a

decal shall be firmly affixed to the coin-operated device covered

thereby, and plainly visible to and readable by the public. The Tax

Commission may refuse to issue a decal to any person delinquent in

the payment of the fees provided in Section 1503 of this title or

the penalties levied in Section 1506 of this title. Provided, the

Tax Commission shall provide notice of its intent to refuse as

required in Section 1506 of this title.
Okla. Stat. tit. 68, § 68-3916 — OK Code / Title 68 / Section 68-3916
21st Century Quality Jobs Incentive Payment Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "21st Century

Quality Jobs Incentive Payment Fund". The Tax Commission is hereby

authorized and directed to withhold a portion of the taxes levied

and collected pursuant to Section 2355 of Title 68 of the Oklahoma

Statutes for deposit into the fund. The amount deposited shall

equal the sum estimated by the Tax Commission to be sufficient to

pay incentive payments claimed pursuant to the provisions of Section

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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1461

in the amounts authorized by the 21st Century Quality Jobs Incentive

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

payments under the 21st Century Quality Jobs Incentive Act shall be

limited to the balance contained in the fund created by this

section.
Okla. Stat. tit. 68, § 68-3647.3 — OK Code / Title 68 / Section 68-3647.3
ROA–25 investment rebate program — Eligibility — Rules
Status: in_force

A. 1. There is hereby created until July 1, 2045, an ROA-25

investment rebate program for the cost of qualified capital

expenditures by establishments which create not less than a

threshold number of new direct jobs as provided in this section.

2. The threshold number of new direct jobs required for

establishments to qualify and remain qualified for investment rebate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1425

payments created in paragraph 1 of this subsection shall be seven

hundred (700) new direct jobs in year one of the rebate payment

period, with a threshold number of one thousand (1,000) beginning in

year two and throughout the remainder of the rebate payment period.

B. The ROA-25 investment rebate program shall be administered

by the Oklahoma Department of Commerce.

C. No later than October 1 of each year, the Oklahoma

Department of Commerce shall submit electronically an annual report

to the Speaker of the Oklahoma House of Representatives, the

President Pro Tempore of the Oklahoma State Senate, the Chair of the

Appropriations and Budget Committee of the Oklahoma House of

Representatives, the Chair of the Appropriations Committee of the

Oklahoma State Senate, and the Executive Director of the Legislative

Office of Fiscal Transparency detailing the program and ROA-25

investment rebate payments.

D. The Oklahoma Department of Commerce and the State Treasurer

may promulgate rules to implement the provisions of this act.

E. To be eligible for consideration for an ROA-25 investment

rebate payment awarded under the provisions of this act, a primary

establishment shall:

1. a. Submit an application and documentation to the

Oklahoma Department of Commerce, as required by the

Department:

(1) outlining a capital expenditure plan in this

state associated with qualified capital

expenditures totaling no less than Two Billion

Dollars ($2,000,000,000.00), and

(2) outlining new job creation levels no less than

seven hundred (700) new jobs, and

b. Establishment primarily engaged under Industry Sector

Nos. 31 through 33 of the NAICS Manual, latest

revision;

2. Be otherwise qualified to receive payments pursuant to the

provisions of the Oklahoma Quality Jobs Program Act created pursuant

to Section 3601 of Title 68 of the Oklahoma Statutes; and

3. Have filed all Oklahoma tax returns and tax documents

required by law.

F. 1. Notwithstanding any other provision of law, if a primary

establishment receives an ROA-25 investment rebate payment pursuant

to the provisions of this act, neither the qualified establishment

nor its subsidiaries shall be eligible to receive quarterly

incentive payments provided for in Section 3601 et seq. of Title 68

of the Oklahoma Statutes, in connection with the project or

development for which the investment rebate payment was based.

2. Notwithstanding any other provision of law, no investment

expenditure shall be utilized for calculation purposes in a way that

results in the qualification of more than one establishment under

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1426

the provisions of this act, for ROA-25 investment rebate payments

based on the same expenditure.

G. 1. Except as limited by paragraph 2 of this subsection, the

Oklahoma Department of Commerce shall approve or disapprove claims

for rebates and issue ROA-25 investment rebate payments for all

approved claims from funds held in the ROA-25 Beneficiary Revolving

Fund created pursuant to Section 5 of this act and subject to the

limitations set forth in Section 4 of this act.

2. The Department shall disapprove all applications and claims,

as well as portions of applications and claims, for rebates that

would exceed the anticipated accumulation of available funds in the

ROA-25 Beneficiary Revolving Fund.
Okla. Stat. tit. 68, § 68-119 — OK Code / Title 68 / Section 68-119
Notice to vendors in annexed territory of applicable sales
Status: in_force

tax rate.

Upon receipt of a notice and map and plat from a governing body

regarding the boundaries of annexation of a territory pursuant to

Section 21-103 or 21-104 of Title 11 of the Oklahoma Statutes, the

Oklahoma Tax Commission shall provide notice to all known sales tax

vendors within the boundaries of the annexed territory regarding the

applicable rate of sales tax.
Okla. Stat. tit. 68, § 68-213 — OK Code / Title 68 / Section 68-213
Notice to taxpayer on final determination of tax liability
Status: in_force

when security on file - Forfeiture of bond and collection of amount

due.

Where, as security for the payment of any state tax, the

taxpayer has filed with the Tax Commission a bond, the Tax

Commission shall, as soon as the tax has been finally determined to

be due and payable, notify the taxpayer and his surety or sureties

of such fact by sending to each of them, addressed to their

respective post office addresses last known to the Tax Commission, a

letter by registered or certified mail with return receipt

requested.

If, within thirty (30) days after the mailing of such notice the

amount due remains unpaid, the bond posted shall be forfeited and

the Tax Commission shall proceed to collect the amount due

thereunder, together with any penalties and costs incident thereto.

It shall not be necessary to make the delinquent taxpayer a party to

any suit that may be brought against his surety or sureties.
Okla. Stat. tit. 68, § 68-2935 — OK Code / Title 68 / Section 68-2935
Federal resettlement or rural rehabilitation projects -
Status: in_force

County treasurer to make application for payments in lieu of taxes.

The county treasurer of any county in this state, in which any

resettlement or rural rehabilitation project for resettlement

purposes of the United States is located, shall make application to

the United States each fiscal year for and on behalf of the county

and political subdivisions, whose jurisdiction limits are within or

coextensive with the limits of the county, for the payments of such

sums in lieu of taxes as the United States may agree to pay on

account of the nontaxable property in any such project. In making

such applications the county treasurer shall act as the agent of the

county and political subdivisions in which any such nontaxable

property is situated. The payments received by the county treasurer

from the United States on account of said property shall be in

consideration of the services and protection afforded such property

and the tenants thereon, furnished by the county and its

subdivisions.
Okla. Stat. tit. 68, § 68-2803 — OK Code / Title 68 / Section 68-2803
Classification of property - Valuation of classes -
Status: in_force

Uniformity of treatment.

A. The Legislature, pursuant to authority of Article X, Section

22 of the Oklahoma Constitution, hereby classifies the following

types of property for purposes of ad valorem taxation:

1. Real property;

2. Personal property, except as provided in paragraph 3 of this

subsection;

3. Personal property which is household goods of the head of

families and livestock employed in support of the family in those

counties which have exempted such property pursuant to subsection

(b) of Section 6 of Article X of the Oklahoma Constitution;

4. Public service corporation property; and

5. Railroad and air carrier property.

B. Valuation of each class of subjects shall be made by a

method appropriate for each class or any subclass thereof, as

established by the Ad Valorem Division of the Oklahoma Tax

Commission.

C. Classification as provided by this section shall require

uniform treatment of each item within a class or any subclass as

provided in Article X, Section 5 of the Oklahoma Constitution.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1131
Okla. Stat. tit. 68, § 68-6004 — OK Code / Title 68 / Section 68-6004
Report on transfer of legal ownership of aircraft -
Status: in_force

Cancellation or suspension of license.

Service Oklahoma shall require every person licensed as a dealer

in aircraft pursuant to the provisions of Sections 251 through 257

of Title 3 of the Oklahoma Statutes to make a report to Service

Oklahoma within a period of thirty (30) days after the transfer by

such person of the legal ownership of any aircraft. The report

shall be made on a form prescribed and furnished by Service

Oklahoma, showing the name and address of the purchaser, a

description of the aircraft including the name of the manufacturer,

the Federal Aviation Administration registration number of the

aircraft, the type and year manufactured, the serial number, the

date of the transfer, whether the aircraft is exempt from the

aircraft excise tax pursuant to Section 6003 of this title, and the

amount of the sale price. Service Oklahoma may cancel or suspend

the license of any person licensed as a dealer in aircraft pursuant

to the provisions of Sections 251 through 257 of Title 3 of the

Oklahoma Statutes who shall fail or refuse to comply with the

provisions of Sections 6001 through 6007 of this title.
Okla. Stat. tit. 68, § 68-2357.404 — OK Code / Title 68 / Section 68-2357.404
Tax credit for tuition reimbursement for qualified
Status: in_force

employees of vehicle and automotive parts manufacturing companies.

A. As used in this section:

1. "Vehicle manufacturing" and "automotive parts manufacturing"

mean a private or public company first placed in operation in this

state after November 1, 2019, which is engaged in the research,

development, design and manufacture of motor vehicles or automotive

parts manufacturing which may be driven on the avenues of public

access. For purposes of this section, "motor vehicle" does not

include low-speed electric vehicles or motor vehicles manufactured

primarily for off-road use, such as primarily for use on a golf

course;

2. "Compensation" means payments in the form of contract labor

for which the payor is required to provide a Form 1099 to the person

Oklahoma Statutes - Title 68. Revenue and Taxation Page 901

paid, wages subject to withholding tax paid to a part-time employee

or full-time employee, or salary or other remuneration.

Compensation shall not include employer-provided retirement, medical

or health-care benefits, reimbursement for travel, meals, lodging or

any other expense;

3. "Institution" means an institution within The Oklahoma State

System of Higher Education or any other public or private college or

university that is accredited by a national accrediting body;

4. "Qualified employer" means a sole proprietor, general

partnership, limited partnership, limited liability company,

corporation, other legally recognized business entity, or public

entity whose principal business activity involves the vehicle

manufacturing as defined in this section;

5. "Qualified employee" means any person, regardless of the

date of hire, employed in this state by or contracting in this state

with a qualified employer on or after January 1, 2018, who has been

awarded an undergraduate or graduate degree from a qualified program

by an institution, and who was not employed in vehicle manufacturing

in this state immediately preceding employment or contracting with a

qualified employer. Provided, the definition shall not be

interpreted to exclude any person who was employed in vehicle

manufacturing, but not as a full-time engineer, prior to being

awarded an undergraduate or graduate degree from a qualified program

by an institution or any person who has been awarded an

undergraduate or graduate degree from a qualified program by an

institution and is employed by a professional staffing company and

assigned to work in vehicle manufacturing in this state;

6. "Qualified program" means a program that awards an

undergraduate or graduate degree and that has been accredited by the

Engineering Accreditation Commission of the Accreditation Board for

Engineering and Technology (ABET); and

7. "Tuition" means the average annual amount paid by a

qualified employee for enrollment and instruction in a qualified

program. Tuition shall not include the cost of books, fees or room

and board.

B. 1. Except as otherwise provided in subsection E of this

section, for taxable years beginning after December 31, 2018, and

ending before January 1, 2026, a qualified employer shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for tuition reimbursed to a qualified

employee.

2. The credit authorized by this subsection may be claimed only

if the qualified employee has been awarded an undergraduate or

graduate degree within one (1) year of commencing employment with

the qualified employer.

3. The credit authorized by this subsection shall be in the

amount of fifty percent (50%) of the tuition reimbursed to a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 902

qualified employee for the first through fourth years of employment.

In no event shall this credit exceed fifty percent (50%) of the

average annual amount paid by a qualified employee for enrollment

and instruction in a qualified program at a public institution in

Oklahoma.

4. The credit authorized by this subsection shall not be used

to reduce the tax liability of the qualified employer to less than

zero (0).

5. No credit authorized by this subsection shall be claimed

after the fourth year of employment.

C. 1. Except as otherwise provided in subsection E of this

section, for taxable years beginning after December 31, 2018, and

ending before January 1, 2026, a qualified employer shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for compensation paid to a qualified

employee.

2. The credit authorized by this subsection shall be in the

amount of:

a. ten percent (10%) of the compensation paid for the

first through fifth years of employment in vehicle

manufacturing if the qualified employee graduated from

an institution located in this state, or

b. five percent (5%) of the compensation paid for the

first through fifth years of employment in vehicle

manufacturing if the qualified employee graduated from

an institution located outside this state.

3. The credit authorized by this subsection shall not exceed

Twelve Thousand Five Hundred Dollars ($12,500.00) for each qualified

employee annually.

4. The credit authorized by this subsection shall not be used

to reduce the tax liability of the qualified employer to less than

zero (0).

5. No credit authorized pursuant to this subsection shall be

claimed after the fifth year of employment.

D. 1. Except as otherwise provided in subsection F of this

section, for taxable years beginning after December 31, 2018, and

ending before January 1, 2026, a qualified employee shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes of up to Five Thousand Dollars

($5,000.00) per year for a period of time not to exceed five (5)

years.

2. The credit authorized by this subsection shall not be used

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

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

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

E. 1. For any tax year during which the credit is allowed, the

total amount of credits authorized by subsections B and C of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 903

section used to offset tax shall be adjusted annually to limit the

annual amount of credits to Three Million Dollars ($3,000,000.00).

The Tax Commission shall annually calculate and publish a percentage

by which the credits authorized by subsections B and C of this

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

offset tax does not exceed Three Million Dollars ($3,000,000.00) per

year. The formula to be used for the percentage adjustment shall be

Three Million Dollars ($3,000,000.00) divided by the credits claimed

in the second preceding year.

2. Pursuant to paragraph 1 of this subsection, in the event the

total tax credits authorized by subsections B and C of this section

exceed Three Million Dollars ($3,000,000.00) in any tax year, the

Tax Commission shall permit any excess over Three Million Dollars

($3,000,000.00), but shall factor such excess into the percentage

adjustment formula for subsequent years.

F. 1. For any tax year during which the credit is allowed, the

total amount of credits authorized by subsection D of this section

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

amount of credits to Two Million Dollars ($2,000,000.00). The Tax

Commission shall annually calculate and publish a percentage by

which the credits authorized by subsection D of this section shall

be reduced so the total amount of credits used to offset tax does

not exceed Two Million Dollars ($2,000,000.00) per year. The

formula to be used for the percentage adjustment shall be Two

Million Dollars ($2,000,000.00) divided by the credits claimed in

the second preceding year.

2. Pursuant to paragraph 1 of this subsection, in the event the

total tax credits authorized by subsection D of this section exceed

Two Million Dollars ($2,000,000.00) in any tax year, the Tax

Commission shall permit any excess over Two Million Dollars

($2,000,000.00), but shall factor such excess into the percentage

adjustment formula for subsequent years.
Okla. Stat. tit. 68, § 68-607 — OK Code / Title 68 / Section 68-607
Importer for use licenses - Temporary permits -
Status: in_force

Cooperative compacts or agreements with other states to collect

taxes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 328

A. Before any person imports gasoline or diesel fuel into the

state in the fuel supply tank or tanks of any motor vehicle, or in

any other container for use on the highways of this state, such

person shall file application for and obtain a Motor Fuel/Diesel

Fuel Importer for Use License. Such requirement shall be complied

with notwithstanding the tax levied by the Motor Fuel Tax Code has

been paid on such gasoline or diesel fuel. However, persons

exempted by Section 605 of this title from the tax levied pursuant

to Section 603 of this title shall not be required to obtain such

license. The application required by this section shall be verified

and filed on a form prescribed and furnished by the Corporation

Commission showing the name and address and kind of business of the

applicant, a designation of the principal place of business and such

other information as the Corporation Commission may require. Such

application must also contain, as a condition to the issuance of the

license, an agreement by the applicant to comply with the

requirements of Section 601 et seq. of this title and the rules of

the Corporation Commission.

B. Before any such application may be approved by the

Corporation Commission, the applicant must fully comply with the

contribution requirements pursuant to Section 607.2 of this title.

In addition, prior to the approval, the Corporation Commission may

require the applicant to file a bond payable to the State of

Oklahoma conditioned upon compliance with the provisions of Section

601 et seq. of this title and the rules of the Corporation

Commission in a sum of not more than Ten Thousand Dollars

($10,000.00), the amount thereof to be fixed by an order of the

Corporation Commission. During the license year, the amount of any

such bond required may be increased or reduced by the Corporation

Commission at its discretion, and the Corporation Commission may in

its discretion, waive the filing of a bond by any person who

regularly purchases sufficient gasoline or diesel fuel on which the

motor fuel or diesel fuel excise tax has been paid to this state

when the tax equals or exceeds the amount of the tax levied against

such person under Section 601 et seq. of this title.

C. Upon approval of such application and bond, the Corporation

Commission shall issue to the applicant a nontransferable Motor

Fuel/Diesel Fuel Importer for Use License bearing a distinctive

number, at no charge to the applicant. The license shall be issued

on an annual basis and shall remain in full force and effect until

surrendered, suspended, or canceled in the manner provided by law.

Each license shall be valid only for the operation of motor vehicles

on the highways of this state by the person to whom it is issued

including motor vehicles transporting persons or property in

furtherance of the business of the licensee under a lease, a

contract or any other arrangement, whether permanent or temporary in

nature. The Corporation Commission may issue one (1) license

Oklahoma Statutes - Title 68. Revenue and Taxation Page 329

credential to evidence the compliance of the applicant with the

provisions of this section and the provisions of Section 1120 of

Title 47 of the Oklahoma Statutes.

D. In consideration of the use of the highways of this state,

and in addition to all other taxes levied for such purposes, all

persons who import motor fuel/diesel fuel into the state in the fuel

supply tank or tanks of motor vehicles for use in propelling the

vehicles on the highways for commercial purposes may receive a

temporary motor fuel/diesel fuel permit from the Corporation

Commission. This permit shall be recognized in lieu of licensing

requirements in this state. The permit shall indicate the time and

date of its issuance and shall be valid for a period not to exceed

one hundred twenty (120) hours from such indicated time.

A fee of Twenty-five Dollars ($25.00) shall be charged for the

issuance of the temporary permit. Eight Dollars ($8.00) of the fee

shall be apportioned in the same manner as other motor fuel/diesel

fuel revenue. Two Dollars ($2.00) of the fee shall be retained by

the Corporation Commission and apportioned as provided in Section

1167 of Title 47 of the Oklahoma Statutes. Fifteen Dollars ($15.00)

of the fee shall be paid to the State Treasurer for deposit in the

General Revenue Fund.

Any person importing motor fuel/diesel fuel into this state for

use while in possession of an expired, altered or undated temporary

fuel permit shall be deemed to be operating without proper licensing

and shall be subject to licensing and penalties as provided for in

the Motor Fuel/Diesel Fuel Importer for Use Tax Code.

The Corporation Commission may prescribe an application form for

the temporary permit and such other forms as it deems appropriate.

The Corporation Commission, without notice, may suspend the issuance

of temporary permits to any person found to be in violation of the

Motor Fuel/Diesel Fuel Importer for Use Tax Code or similar laws of

this state.

The Corporation Commission may enter into an agreement with any

person or corporation located within or without the state for

transmission of temporary permits by way of a facsimile machine or

other device when the Corporation Commission determines that such

agreement is in the best interests of the state.

The Corporation Commission may enter into an agreement with any

state for transmission of that state’s temporary permits by way of a

facsimile machine or other device when the Corporation Commission

determines that such agreement is in the best interests of the

state.

E. In lieu of the requirements as provided for in Section 601

et seq. of this title in respect to licensing, bonding, reporting

and auditing, the Corporation Commission may, when in the best

interests of this state and its residents, enter into the

International Fuel Tax Agreement or other cooperative compacts or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 330

agreements with another state or other states or provinces to permit

base state or base jurisdiction licensing of persons importing motor

fuel or diesel fuel into this state and liable for the tax levied

pursuant to Section 601 et seq. of this title and provide for the

cooperation and assistance among the member states and provinces in

the administration and collection of motor fuels consumption and use

taxes. Any action taken by the Oklahoma Tax Commission with respect

to the International Fuel Tax Agreement or other such compacts or

agreements prior to June 9, 2004, shall remain in effect unless

altered by the Corporation Commission pursuant to its authority to

do so after the effective date of this act.
Okla. Stat. tit. 68, § 68-4208 — OK Code / Title 68 / Section 68-4208
Oklahoma Department of Commerce and Oklahoma Tax
Status: in_force

Commission – Rules.

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, § 68-2947.1 — OK Code / Title 68 / Section 68-2947.1
Agency special account – Documentary stamp revenues
Status: in_force

There is hereby created in the State Treasury an agency special

account for the Oklahoma Tax Commission for the collection and

distribution of documentary stamp revenues as provided by Sections

2947.2 and 2947.3 of this title.
Okla. Stat. tit. 68, § 68-2909 — OK Code / Title 68 / Section 68-2909
Persons 65 years of age or older or totally disabled
Status: in_force

person - Proof supporting claim - Forms.

Every person filing a claim under Sections 104 through 111 of

this act shall furnish the Oklahoma Tax Commission information and

proof of age, household members, disability, amount of property

taxes paid, changes, if any, of households, amount of gross income

of household, and such other information as the Oklahoma Tax

Commission may require. Claims and supporting proof must be on

forms prescribed by the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2368.18 — OK Code / Title 68 / Section 68-2368.18
Income tax checkoffs - Expiration
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1049

All income tax checkoffs provided for in state statute shall

expire four (4) years after enactment, unless reauthorized by the

Legislature.
Okla. Stat. tit. 68, § 68-265 — OK Code / Title 68 / Section 68-265
Oklahoma Tax Commission and Office of Management and
Status: in_force

Enterprise Services Joint Computer Enhancement Fund.

A. There is hereby created in the State Treasury a fund for the

Oklahoma Tax Commission to be known as the “Oklahoma Tax Commission

and Office of Management and Enterprise Services Joint Computer

Enhancement Fund”. The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of all monies

deposited to the fund pursuant to law. All monies accruing to the

credit of such fund are hereby appropriated and may be budgeted and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 139

expended for the purposes authorized by subsection B of this

section. Expenditures from such fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

B. Monies in the Oklahoma Tax Commission and Office of

Management and Enterprise Services Joint Computer Enhancement Fund

shall be expended for the following purposes:

1. To make payments on an agreement authorized by Section 5,

Chapter 278, O.S.L. 2008;

2. To make payments for the information technology acquisitions

to support the responsibilities of the Oklahoma Tax Commission;

3. To make payments authorized by Section 34.33 of Title 62 of

the Oklahoma Statutes; and

4. To the extent not needed for the above-listed purposes to be

expended on other projects as specifically authorized by the

Legislature.

C. Notwithstanding any other provision of law, there shall be

apportioned to the Oklahoma Tax Commission and Office of Management

and Enterprise Services Joint Computer Enhancement Fund from the

monies that would otherwise be apportioned by Section 2352 of this

title, the revenue received as a result of any contracts entered

into by the Oklahoma Tax Commission pursuant to Section 264 of this

title.

D. The Tax Commission is hereby authorized to deposit to the

credit of the Oklahoma Tax Commission and Office of Management and

Enterprise Services Joint Computer Enhancement Fund any monies in

excess of the amounts necessary to pay all claims presented to its

cash security reserve fund. When monies are deposited to the credit

of the Computer Enhancement Fund, the right of any person to present

a claim for refund of a cash security shall be preserved and the

value thereof shall be paid from the cash security reserve fund.

E. For the fiscal year beginning July 1, 2015, and thereafter a

portion of the revenue apportioned to the Oklahoma Tax Commission

and Office of Management and Enterprise Services Joint Computer

Enhancement Fund pursuant to Sections 1353, 1403 and 2352 of this

title shall be credited to the Oklahoma Tax Commission, in an amount

which is equal to the sum of one-half of one percent (0.5%) of gross

collections of sales and use tax levied by counties of this state

pursuant to Section 1370 of this title and one-half of one percent

(0.5%) of sales and use tax levied by municipalities of this state

pursuant to Section 2701 of this title.
Okla. Stat. tit. 68, § 68-2817.2 — OK Code / Title 68 / Section 68-2817.2
Buffer strips – Uniform certified document – Duties of
Status: in_force

Conservation Commission.

A. For purposes of this section, the term “buffer strip” shall

include any of the following approved Natural Resources Conservation

Service (NRCS) practices which meet the standards and specifications

of the NRCS:

1. Alley cropping;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1152

2. Filter strip;

3. Field border;

4. Contour buffer strips;

5. Grassed waterway;

6. Riparian forest buffer; or

7. Riparian herbaceous cover.

B. In order to qualify under this section, the landowner must

be participating in an Oklahoma Conservation Commission state cost-

share program or be participating in federal conservation cost share

programs through the United States Department of Agriculture.

Eligibility for land to be considered under this section shall be

based on the Natural Resources Conservation Service Buffer Strip

Standards and Specifications and eligibility for state buffer

programs shall be based on the requirements of the local

conservation district.

C. For purposes of valuation and assessment as provided in

Section 2817 of Title 68 of the Oklahoma Statutes, a buffer strip

shall be valued as a separate parcel of property.

D. 1. The conservation district in which the land is located

shall assist the taxpayer in completing a uniform certified document

as prescribed by the Oklahoma Tax Commission in cooperation with the

Conservation Commission that certifies:

a. the property meets the requirements established under

this section for buffer strips, and

b. the acreage or square footage of property which

qualifies for assessment as a buffer strip.

2. The document shall be filed by the applicant with the county

assessor of the county in which the land is located by March 15.

Approved applications shall be filed by the county assessor with the

Tax Commission.

E. Nothing in this section shall be construed to require any

taxpayer to have buffer strips.

F. The Oklahoma Conservation Commission, in consultation with

the Natural Resources Conservation Service, shall provide a report

concerning the implementation of this program to the Oklahoma

Legislature by March 1, 2002.

G. The Oklahoma Conservation Commission shall be responsible

for the administration of any state programs for assessing,

monitoring, studying and restoring buffer strips. Such

administration shall include, but not be limited to, the receipt and

expenditure of funds from federal, state and private sources for

buffer strips.
Okla. Stat. tit. 68, § 68-1705 — OK Code / Title 68 / Section 68-1705
Notice upon completion of work
Status: in_force

Every such contractor shall also give written notice to the Tax

Commission, the Oklahoma Employment Security Commission, the State

Industrial Court, and the county assessor of each county in which

such contract work or service has been performed, by certified mail,

with return receipt requested, immediately upon completion of the

work and services required by any such contract. The date of

mailing such notice shall, for the purposes of this article, be

considered the date of the completion of said contract. No action

shall be commenced on the surety bond required by this article after

the expiration of one (1) year from the date of the mailing of said

notice of the completion of the contract.
Okla. Stat. tit. 68, § 68-2926 — OK Code / Title 68 / Section 68-2926
Property to be sold at public sale or under court order -
Status: in_force

Notice - Assessment.

If the property described in Section 125 of this act has not

been assessed for taxation for such year, then it shall be the duty

of the person having charge of such sale to notify the county

assessor in writing that such property is about to be sold and

request that he make an immediate assessment of such property for

taxation. If the levy for such year has not been made, then the

levy for the next year just preceding shall be taken for the levy of

such year, and the taxes figured accordingly.
Okla. Stat. tit. 68, § 68-24306 — OK Code / Title 68 / Section 68-24306
Renumbered as § 3103 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 42§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1,

1992.
Okla. Stat. tit. 68, § 68-4301 — OK Code / Title 68 / Section 68-4301
Oklahoma Quality Events Incentive Act
Status: in_force

This act shall be known and may be cited as the “Oklahoma

Quality Events Incentive Act” and shall be in effect through June

30, 2031.
Okla. Stat. tit. 68, § 68-500.13 — OK Code / Title 68 / Section 68-500.13
Procedures for tax exempt sales of motor fuel to
Status: in_force

governmental agencies.

The exemption for sales of motor fuel for use by the United

States or any agency or instrumentality thereof, as provided in

paragraph 5 of Section 500.10 of this title, district-owned public

school vehicles and buses or FFA and 4-H Club trucks used for the

purpose of legally transporting public school children and in the

operation of vehicles used in driver training, as provided in

paragraph 6 of Section 500.10 of this title, for use by a county,

city, town, volunteer fire department, rural electric cooperative,

rural water and sewer district, rural ambulance service district, or

federally recognized Indian tribe, as provided in paragraph 7 of

Section 500.10 of this title, and for use by the Oklahoma Space

Industry Development Authority or any spaceport user, as provided in

paragraph 17 of Section 500.10 of this title, shall be perfected as

follows:

1. The ultimate vendor shall obtain a certificate signed by the

purchasing entity listed in this section setting forth:

a. the name and address of the purchasing entity,

b. the quantity of motor fuel, or if the certificate is

for all the motor fuel purchased by the purchasing

entity, the certificate shall be for a period not to

exceed three (3) years,

c. the exempt use of the motor fuel,

d. the name and address of the ultimate vendor from whom

the motor fuel was purchased,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 278

e. the federal employer identification number of the

purchasing entity, and

f. a statement that the purchasing entity understands

that the fraudulent use of the certificate to obtain

fuel without paying the tax levied pursuant to Section

500.1 et seq. of this title shall result in the

purchaser paying the tax, with penalties and interest,

as well as such other penalties provided in Section

500.1 et seq. of this title;

2. The ultimate vendor, having obtained from the purchasing

entity the certificate, which the ultimate vendor shall retain for a

period of not less than three (3) years, shall execute an ultimate

vendor certificate which shall contain the following information:

a. the name and address of the ultimate vendor,

b. the federal employment identification number of the

ultimate vendor,

c. the quantity of motor fuel sold and the date of the

sale,

d. a certification that the ultimate vendor sold motor

fuel to the purchasing entity for the exempt purpose,

e. that the ultimate vendor has the necessary records to

support the sale of the motor fuel, and

f. that the ultimate vendor understands and agrees that

the fraudulent use of the certificate to obtain fuel

without paying the tax levied pursuant to Section

500.1 et seq. of this title, or paying a refund of the

tax, whether for the ultimate vendor or others, shall

result in the payment of the tax by the ultimate

vendor, with penalties and interest, as well as such

other penalties provided in Section 500.1 et seq. of

this title;

3. The ultimate vendor shall give the executed ultimate vendor

certificate to the supplier who, having made reasonable commercial

inquiries into the accuracy of the information in the certificate,

shall be eligible to claim a credit against the tax liability on the

ensuing monthly report of the supplier. As a condition of obtaining

the credit, the supplier shall credit or refund the tax to the

ultimate vendor who made the sale to the purchasing entity. If

there is an intermediate vendor, or vendors, in the distribution

chain between the supplier and the ultimate vendor, each vendor

shall endorse the certificate, subject to rules promulgated by the

Oklahoma Tax Commission, and transmit the certificate to the

supplier and remit the credit, once received, to the customer of the

intermediate vendor. The supplier and all vendors, if they accept

the certificate in good faith and make a reasonable inquiry as to

the accuracy of the information contained in the certificate, shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 279

be held harmless if the purchasing entity has made a fraudulent

claim; and

4. If the sale of motor fuel to the purchasing entity occurs at

a fixed retail pump available to the general public, the ultimate

vendor, having made the sale to the purchasing entity without the

tax, may apply for a refund from the Tax Commission by submitting

the application and supporting documentation as the Tax Commission

shall reasonably prescribe by regulation. However, if the purchase

is charged to a fleet or government fueling credit card, or to an

oil company credit card issued to the purchasing entity, the

ultimate vendor may bill the purchasing entity without the tax and

seek a refund, or utilize the provisions of paragraph 1, 2, or 3 of

this section if the issuer of the card is a supplier.
Okla. Stat. tit. 68, § 68-1801 — OK Code / Title 68 / Section 68-1801
Classification for taxation
Status: in_force

Cooperative, nonprofit, membership corporations organized or

operating under the provisions of the Rural Electric Cooperative

Act, Senate Bill No. 141, as enacted by the Seventeenth Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 702

Legislature, for the generation, transmission and distribution of

electric energy, are hereby expressly classified for purposes of

taxation. Such corporations are hereinafter referred to as

"Cooperatives".
Okla. Stat. tit. 68, § 68-2923 — OK Code / Title 68 / Section 68-2923
Apportionment and distribution of collections
Status: in_force

At the end of each calendar month the county treasurer shall

apportion all collections for said month, and distribute the same

among the different funds to which they belong.
Okla. Stat. tit. 68, § 68-709 — OK Code / Title 68 / Section 68-709
Special fuel dealers' and users' licenses
Status: in_force

(a) Before any person uses any special fuel in this state,

within the meanings of the word "use" as defined herein, such person

shall file an application for and obtain the license (a special fuel

dealer's license or a special fuel user's license) required herein

to cover such use. Provided, however, that persons exempted from

the payment of the tax herein imposed shall not be required to

obtain a license. The application required by this section shall be

verified by affidavit and filed on a form prescribed and furnished

by the Tax Commission showing the name and address and kind of

business of the applicant, the type of license desired, a

designation of the principal place of business and such other

information as the Tax Commission may require. Such application

must also contain as a condition to the issuance of the license, an

agreement by the applicant to comply with the requirements of this

act and the rules and regulations of the Tax Commission.

(b) Before any such application may be approved by the Tax

Commission, the applicant must file a bond payable to the State of

Oklahoma conditioned upon compliance with the provisions of this act

and the rules and regulations of the Tax Commission in the sum of

not more than Twenty-five Thousand Dollars ($25,000.00), the amount

Oklahoma Statutes - Title 68. Revenue and Taxation Page 345

thereof to be fixed by an order of the Tax Commission. The amount

of any such bond required may be increased or reduced by the Tax

Commission at any time. Provided, however, that one bond in an

amount fixed by the Tax Commission of not more than Fifty Thousand

Dollars ($50,000.00) may be made to secure the payment of the tax

due the State of Oklahoma under the provisions of this act, and the

other motor fuel tax laws.

(c) Upon approval of such application and bond, the Tax

Commission shall issue to the applicant a nontransferable special

fuel dealer's license or special fuel user's license, as the case

may be, bearing a distinctive number. Such license shall remain in

full force until surrendered, suspended or canceled in the manner

provided by law. The license of each special fuel dealer shall be

valid only for the use of special fuel by the person to whom it is

issued and shall be displayed conspicuously in the principal place

of business of the holder thereof. The license issued to a special

fuel user shall be valid only for the use of special fuel in the

operation of motor vehicles on the highways of this state by the

person to whom it is issued, including motor vehicles, transporting

persons or property in furtherance of the business of said licensee

under a lease, a contract or any other arrangement, whether

permanent or temporary in nature.

(d) Each special fuel dealer or special fuel user must make

application for and secure a duplicate of his license for each

station or location operated by such dealer or user at which special

fuel is placed into the fuel tanks of motor vehicles. The

application must be made on a form prescribed and furnished by the

Tax Commission, showing the name, address and license number of the

applicant, the location of the station or storage for which the

duplicate is applied, and such other information as the Tax

Commission may require. Upon approval of such application, the Tax

Commission shall issue to the applicant a nontransferable duplicate

of such special fuel dealer's or special fuel user's license. Each

duplicate license shall continue in full force and effect until

surrendered by the person holding such license, or until canceled by

the Tax Commission. There shall be displayed at each station or

location, where special fuel is placed into fuel supply tanks of

motor vehicles, the duplicate special fuel dealer's or special fuel

user's license under which it is operated. Such license shall be

clearly visible from the driver's seat of any vehicle being

serviced.

(e) It shall be unlawful for any person, notwithstanding that

such person holds a valid license as a distributor or importer-user

of motor fuel or gasoline, to act or carry on any operation as a

special fuel dealer or a special fuel user in this state unless such

person is the holder of an uncanceled special fuel dealer's license

or a special fuel user's license, as the case may be, as herein

Oklahoma Statutes - Title 68. Revenue and Taxation Page 346

required, issued to him by the Oklahoma Tax Commission. A license

issued under the provisions of other motor fuel or gasoline tax laws

shall not authorize the holder thereof to use special fuel. Any

retail outlet as defined herein may, at its option, pay to the

supplier, for the benefit of the state, all taxes due on all special

fuels purchased from suppliers or may report all special fuels sales

and make payment of all taxes due as provided in Section 710 of this

act.
Okla. Stat. tit. 68, § 68-4104 — OK Code / Title 68 / Section 68-4104
Quality investment agreements – Duration – Investment –
Status: in_force

Terms.

A. A qualified establishment shall be eligible to enter into a

quality investment agreement with the Oklahoma Department of

Commerce for a period not to exceed five (5) years.

B. Under such an agreement, the establishment shall agree to

abide by the terms of the agreement in accordance with the

provisions of this act, including investing capital costs in this

state in a projected amount each year during the term of the

agreement. Actual investment amounts may vary from those amounts

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1477

specified in the agreement, but in no event shall the quality

investment payments made exceed an amount that is based on the

estimated amount in the agreement or the actual investment amount

listed in the claim and verified by the Oklahoma Tax Commission.

The total amount of capital costs eligible for investment payments

to a qualified establishment shall not exceed Fifty Million Dollars

($50,000,000.00). In exchange, the state shall agree to make an

annual payment in an amount equal to ten percent (10%) of the amount

of capital costs invested by the qualified establishment in this

state during the preceding fiscal year.

C. No investment payment authorized by this act shall be made

to a qualified establishment until July 1, 2005, or thereafter. The

amount of investment payment shall not exceed a total of One Million

Dollars ($1,000,000.00) for any fiscal year during which a quality

investment agreement is in effect.

D. If a qualified establishment makes a capital investment

during any period of time in excess of Ten Million Dollars

($10,000,000.00) and the amount of the investment payment to which

the establishment is otherwise entitled by this act would exceed the

limit prescribed by subsection C of this section, the establishment

may carry over the excess investment payment amount to any

subsequent fiscal year and may be paid such amount in a subsequent

year if the combined amount of the carryover and investment payment

based on actual capital investment for the preceding period does not

exceed One Million Dollars ($1,000,000.00). Not more than Five

Million Dollars ($5,000,000.00) in total investment payments shall

be payable or paid to a qualified establishment.

E. Any carryover amount may be carried over for a period of

time necessary in order for the qualified establishment to be paid

the full amount of investment payments authorized by this act based

upon actual capital investment made in the state during the term of

the quality investment agreement.

F. A qualified establishment may enter into a quality

investment agreement with the Department according to the following

procedures:

1. The establishment shall make an initial application to the

Department on a form prescribed by the Department containing such

information as may be required by the Department;

2. The Department shall determine if the establishment meets

the following requirements:

a. the establishment is engaged in manufacturing

described by Industry Number 3011, Industry Group

Number 301, Major Group 30 of the Standard Industrial

Classification Manual, latest revision, at a specified

site in this state,

b. the establishment has been located and doing business

in this state for a continuous period of time of not

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1478

less than ten (10) years prior to the date of the

application,

c. the establishment offers, or will offer within twelve

(12) months of entering into a quality investment

agreement, a basic health benefits plan as described

in subparagraph b of paragraph 1 of subsection A of

Section 3603 of Title 68 of the Oklahoma Statutes to

its employees in this state,

d. the establishment will incur, with respect to the

manufacturing site which is the subject of the

agreement, capital costs projected to equal or exceed

Ten Million Dollars ($10,000,000.00) within the period

of the quality investment agreement, and capital costs

projected to equal or exceed One Million Dollars

($1,000,000.00) during the first year of the

agreement,

e. the establishment will maintain Oklahoma taxable

payroll during the period of the quality investment

agreement and for at least two (2) years following

expiration of the agreement in an amount not less than

sixty percent (60%) of the establishment’s Oklahoma

taxable payroll as of the start date, and

f. the establishment will pay its employees in this state

an average annualized wage which equals or exceeds

Forty Thousand Dollars ($40,000.00) exclusive of

health care benefits paid for by the establishment;

and

3. The determination shall be made upon application of the

establishment and annually thereafter as a condition of receiving an

investment payment pursuant to the provisions of this act.

Upon approval of an establishment, the Department shall enter

into a quality investment agreement with the establishment for a

period not to exceed five (5) years. The agreement shall specify

the start date and the duration of the agreement. The agreement

shall provide that:

a. the establishment shall receive an investment payment

in an amount determined by the provisions of this

section,

b. the establishment shall continue to meet the

requirements of paragraph 2 of this subsection and all

other provisions of this act for the duration of the

agreement, and

c. the establishment shall agree to make an investment in

capital costs in this state in a projected amount for

each year of the agreement.
Okla. Stat. tit. 68, § 68-2385 — OK Code / Title 68 / Section 68-2385
Specified tax return preparers – Electronic filing
Status: in_force

Any specified tax return preparer shall file all individual

income tax returns prepared by such preparer by electronic means.

The term “specified tax return preparer” shall have the same meaning

as provided in Section 6011 of the Internal Revenue Code of 1986, as

amended. The preparation of a substantial part of a return or claim

for refund is treated as if it were the preparation of the entire

return or claim for refund. This section shall apply to all returns

filed after December 31, 2010.
Okla. Stat. tit. 68, § 68-3645.6 — OK Code / Title 68 / Section 68-3645.6
Large-scale Economic Activity and Development Fund
Status: in_force

(LEAD Fund).

A. There is hereby created in the State Treasury a fund for the

Oklahoma Tax Commission to be designated the "Large-scale Economic

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1423

Activity and Development Fund", also known as the "LEAD Fund". The

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

limitations, and shall consist of all monies designated for deposit

to the fund by law. All monies accruing to the credit of the fund

are hereby appropriated and may be budgeted and expended by the Tax

Commission for the purpose of paying rebates as provided in the

Large-scale Economic Activity and Development Act of 2022.

Expenditures from such fund shall be made upon warrants issued by

the State Treasurer against claims filed as prescribed by law with

the Director of the Office of Management and Enterprise Services for

approval and payment.

B. All unencumbered funds remaining in the Large-scale Economic

Activity and Development Fund upon the expiration of the Large-scale

Economic Activity and Development Act of 2022 shall be transferred

to the State Treasurer for deposit in the General Revenue Fund.

C. If the Oklahoma Department of Commerce has not received a

binding commitment from a primary establishment for an investment

determined by the Department to qualify for payment under the

provisions of division (1) of subparagraph a of paragraph 1 of

subsection E of Section 3645.4 of this title by April 15, 2023, all

unencumbered funds remaining in the Large-scale Economic Activity

and Development Fund shall be transferred to the State Treasurer for

deposit in the General Revenue Fund of the State Treasury for the

fiscal year ending June 30, 2022.
Okla. Stat. tit. 68, § 68-24106 — OK Code / Title 68 / Section 68-24106
Renumbered as § 3026 of this title by Laws 1988, c. 162,
Status: in_force

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

January 1, 1992.
Okla. Stat. tit. 68, § 68-2483 — OK Code / Title 68 / Section 68-2483
Renumbered as § 3002 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, § 68-3906 — OK Code / Title 68 / Section 68-3906
Small Employer Quality Jobs Incentive Payment Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "Small Employer

Quality Jobs Incentive Payment Fund". The Tax Commission is hereby

authorized and directed to withhold a portion of the taxes levied

and collected pursuant to Section 2355 of Title 68 of the Oklahoma

Statutes for deposit into the fund. The amount deposited shall

equal the sum estimated by the Tax Commission to be sufficient to

pay incentive payments claimed pursuant to the provisions of Section

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

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

in the amounts authorized by the Small Employer Quality Jobs

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

incentive payments under this act shall be limited to the balance

contained in the fund created by this section.
Okla. Stat. tit. 68, § 68-24327 — OK Code / Title 68 / Section 68-24327
Renumbered as § 3123 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, § 68-2001 — OK Code / Title 68 / Section 68-2001
Return by manufacturer - Amount of taxes - Powers of
Status: in_force

county assessors - Tax in lieu of other taxes - Complaints as to

tax.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 711

Every person, firm, association, or corporation engaged in the

manufacture of products from lint cotton, wool, synthetic fibers, or

any combination thereof, by carding, spinning, making twine, or

weaving into cloth, or other processes, or using any property

whatever in such enterprise, shall within thirty (30) days after the

expiration of the quarter annual period ending the last day of

March, June, September and December of each year, file with the

County Assessor of the county in which said property so engaged,

including all buildings housing such textile mill in which such

cotton, wool or synthetic fibers are manufactured, is located, a

statement under oath, on a form prescribed by the State Auditor and

Inspector, showing the location of the said textile mill within the

county, the kind of product manufactured by the said mill, the gross

amount thereof produced, the selling price for all such products

sold, and the actual cash value of the manufactured product on hand

at the place of production, and such other information pertaining

thereto, as the county assessor shall require, and shall at the same

time pay to the county treasurer of the county a tax equal to one-

tenth of one percent (1/10 of 1%) of the gross value of the

manufactured product of the said textile mill or mills within such

county.

This act is intended to classify property engaged in the

manufacture of lint cotton, wool, or synthetic fibers in this State

for the purposes of taxation, and the county assessor of any county

in which any textile mill is located and operated shall have power

to require the operating officers or agents of the said textile mill

company or institution to furnish any information by him deemed to

be necessary for the purpose of correctly computing the amount of

the said tax and to examine the books, records and files of such

person, firm, corporation, or association and shall have the power

to examine witnesses, and if any witness shall fail or refuse to

appear and testify at the summons or requests of the said county

assessor, the said county assessor shall certify the facts and the

name of the witness so failing and refusing to appear and testify or

to produce any book, record or file to the district court of the

county having jurisdiction of the party, and said court shall

thereupon issue a

summons to said party to appear and give such evidence and

produce such books, records and files as may be required and, upon

failing to do so, the offending party shall be punished as provided

by law in cases of contempt.

The county assessor shall have power to ascertain and determine

whether or not any return herein required is a true and correct

return of the gross products and of the value thereof of such

textile manufactory engaged in the manufacture of textiles in this

state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 712

The payment of the taxes herein imposed shall be in full and in

lieu of all taxes by the state, counties, cities, towns, townships,

school districts and other municipalities upon any property rights

attached to or inherent in the property of the said textile

manufactory, and upon any buildings, machinery, engines, spindles,

weaving machines, and upon any and all other machinery and

appliances and equipments used in and around such textile

manufactory producing any manufactured product from lint cotton,

wool, or synthetic fibers in the raw state in this state, and

actually used in the operation of such textile mill and upon any

investment whatever in such property; but the land exclusive of the

buildings and such other property than that herein enumerated, and

any raw cotton, wool, or synthetic fibers not purchased for and

intended to be manufactured on the ad valorem taxing date andOklahoma Statutes - Title 68. Revenue and Taxation Page 17otton,

wool, or synthetic fibers in the raw state in this state, and

actually used in the operation of such textile mill and upon any

investment whatever in such property; but the land exclusive of the

buildings and such other property than that herein enumerated, and

any raw cotton, wool, or synthetic fibers not purchased for and

intended to be manufactured on the ad valorem taxing date and

thereafter manufactured in said textile mill or mills, shall be

assessed and taxed ad valorem as other property within the taxing

district in which such property was situated at the time.

Any person, firm, or corporation who claims that he is

erroneously or excessively taxed under this act shall have a right

to make complaint before the board of county commissioners in the

county in which the textile mill is located, and the said board

shall have a right to hear and determine the said complaint as in

other cases for the equalization of taxes, and the said property so

engaged and devoted to the textile manufacture shall not be subject

to ad valorem tax or any other taxes than are herein provided for.
Okla. Stat. tit. 68, § 68-2357.103 — OK Code / Title 68 / Section 68-2357.103
Short title
Status: in_force

A. Sections 7 and 8 of this act shall be known and may be cited

as the “Railroad Modernization Act of 2005”.

B. The exercise of the powers granted to the Department of

Transportation and the Oklahoma Tax Commission by the Railroad

Modernization Act of 2005 shall be in all respects for the benefit

of the people of this state and for the increase of their commerce

and prosperity.
Okla. Stat. tit. 68, § 68-24102 — OK Code / Title 68 / Section 68-24102
Renumbered as § 3022 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.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1534
Okla. Stat. tit. 68, § 68-220 — OK Code / Title 68 / Section 68-220
Waiver or remission of interest or penalties - Voluntary
Status: in_force

disclosure agreements.

A. The interest or penalty or any portion thereof ordinarily

accruing by reason of a taxpayer's failure to file a report or

return or failure to file a report or return in the correct form as

required by any state tax law or by this Code or to pay a state tax

within the statutory period allowed for its payment may be waived or

remitted by the Oklahoma Tax Commission or its designee provided the

taxpayer's failure to file a report or return or to pay the tax is

satisfactorily explained to the Tax Commission or such designee, or

provided such failure has resulted from a mistake by the taxpayer of

either the law or the facts subjecting him to such tax, or inability

to pay such interest or penalty resulting from insolvency.

B. Except as otherwise provided by subsections C and D of this

section, the waiver or remission of all or any part of any such

interest or penalties in excess of Twenty-five Thousand Dollars

($25,000.00) shall not become effective unless approved by one of

the judges of the district court of Oklahoma County after a full

hearing thereon.

The application for the approval of such waiver or remission

shall be filed in the office of the court clerk of the court at

least twenty (20) days prior to the entry of the order of the judge

finally approving or disapproving the waiver or remission. The

order so entered shall be a final order of the district court of the

county.

C. Taxpayers who (1) do not have outstanding tax liabilities

other than those reported pursuant to a voluntary disclosure

agreement, (2) have not been contacted by the Oklahoma Tax

Commission with respect to the taxpayer's potential or actual

obligation to file a return or make a payment to the state, (3) have

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

payroll taxes, and not reported those taxes, and (4) have not within

the preceding three (3) years entered into a voluntary disclosure

agreement for the type of tax owed may enter into a voluntary

disclosure agreement with the Tax Commission in order to report a

state tax liability owed by the taxpayer. Taxpayers who have

collected taxes from others, such as sales and use taxes or payroll

taxes, and not reported those taxes, may enter into a modified

voluntary disclosure agreement as is provided in subsection F of

this section provided that they meet all the other requirements

provided in this subsection. If the Tax Commission agrees with the

proposed terms for payment of the principal amount of tax due and

owing, the penalty otherwise imposed by law upon the principal

amount shall be waived by operation of law and no further action by

the Tax Commission or by the taxpayer shall be required for the

waiver of such penalty amount and fifty percent (50%) of the

otherwise applicable interest amount shall be waived by operation of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 93

law and no further action by the Tax Commission or by the taxpayer

shall be required for the waiver of such interest amount.

D. The Tax Commission shall limit the period for which

additional taxes may be assessed (the lookback period) to three (3)

taxable years for annually filed taxes or thirty-six (36) months for

taxes that do not have an annual filing frequency.

E. Voluntary disclosure agreements may be denied or nullified

by the Tax Commission if a taxpayer's failure to report or pay is

determined to be the result of a pattern of intentional or gross

negligence regarding compliance with the laws.

F. Taxpayers who meet all of the qualifications specified in

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

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

reported those taxes, may enter into a modified voluntary disclosure

agreement.

G. The provisions of a modified voluntary disclosure agreement

shall be the same as a voluntary disclosure agreement as specified

in subsection C of this section, except that (1) waiver of interest

shall not apply except as may be optionally granted at the

discretion of the Tax Commission, and (2) the period for which taxes

must be reported and remitted is extended beyond the three-year or

thirty-six-month period provided in subsection C of this section to

include all periods in which tax has been collected but not

remitted.
Okla. Stat. tit. 68, § 68-1360 — OK Code / Title 68 / Section 68-1360
Exemptions - Corporations - Partnerships
Status: in_force

Exemptions - Corporations - Partnerships.

There are hereby specifically exempted from the tax levied in

Section 1350 et seq. of this title:

1. The transfer of tangible personal property, as follows:

a. from one corporation to another corporation pursuant

to a reorganization. As used in this subparagraph the

term "reorganization" means a statutory merger or

consolidation or the acquisition by a corporation of

substantially all of the properties of another

corporation when the consideration is solely all or a

part of the voting stock of the acquiring corporation,

or of its parent or subsidiary corporation,

b. between wholly owned subsidiaries of a parent company

and between a parent company and its wholly owned

subsidiary,

c. in connection with the winding up, dissolution or

liquidation of a corporation only when there is a

distribution in kind to the shareholders of the

property of such corporation,

d. to a corporation for the purpose of organization of

such corporation where the former owners of the

property transferred are immediately after the

transfer in control of the corporation, and the value

of the stock or securities received by each is

substantially in proportion to the value of such

person's interest in the property transferred by all

the former owners,

e. to a partnership in the organization of such

partnership if the former owners of the property

transferred are, immediately after the transfer,

members of such partnership and the value of the

interest in the partnership, received by each, is

substantially in proportion to the value of such

person's interest in the property transferred by all

former owners,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 598

f. from a partnership to the members thereof when made in

kind in the dissolution of such partnership,

g. to a limited liability company in the organization of

the limited liability company if the former owners of

the property transferred are, immediately after the

transfer, members of the limited liability company and

the value of the interest in the limited liability

company received by each is substantially in

proportion to the value of the interest in the

property transferred by all the former owners, and

h. from a limited liability company to the members

thereof when made in kind in the dissolution of the

limited liability company; and

2. Sale of an interest in tangible personal property to a

partner or other person who after such sale owns a joint interest in

such tangible personal property where the Oklahoma Sales or Use Tax

has previously been paid on such tangible personal property.
Okla. Stat. tit. 68, § 68-2357.17 — OK Code / Title 68 / Section 68-2357.17
Renumbered as § 2-11-304 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-2366 — OK Code / Title 68 / Section 68-2366
Allocation of income and deductions
Status: in_force

The Tax Commission may allocate gross income, gains, losses,

deductions, credits or allowances between two or more organizations,

trades or businesses (whether or not incorporated, or organized in

the United States or affiliated) owned or controlled directly or

indirectly by the same interests, if the Tax Commission reasonably

determines such allocation is necessary to prevent evasion of taxes

or to clearly reflect income of the organizations, trades or

businesses. Each such organization shall be deemed to be

transacting business in Oklahoma and subject to all the provisions

of this act. This section shall apply only with respect to related

organizations, trades or businesses which in the aggregate derive

income both within and outside the State of Oklahoma and then only

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1030

with respect to such income, deductions, credits or allowances

related thereto.
Okla. Stat. tit. 68, § 68-2919 — OK Code / Title 68 / Section 68-2919
County treasurer's entry upon payment of tax
Status: in_force

Whenever any taxes are paid, the county treasurer shall write

upon the tax roll, opposite the description of the real estate or

property whereon the same were levied, the word "Paid", together

with the date of such payment and the name of the person paying the

same.
Okla. Stat. tit. 68, § 68-24324 — OK Code / Title 68 / Section 68-24324
Renumbered as § 3120 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, § 68-2802.1 — OK Code / Title 68 / Section 68-2802.1
Implementation of Oklahoma Constitution Article X,
Status: in_force

Section 8B - Definitions - Promulgation of rules.

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

Oklahoma Constitution:

1. "Any person" means any person or entity, whether real or

artificial, other than the present owner;

2. "Any year when title to the property is transferred,

changed, or conveyed to another person or when improvements have

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1128

been made to the property" means the year next preceding the January

1 assessment date;

3. "Improvement" means a valuable addition made to property

amounting to more than normal repairs, replacement, maintenance or

upkeep, but for purposes of Section 8B of Article X of the Oklahoma

Constitution shall not mean any expenditure, whether or not pursuant

to a policy of insurance, for the purpose of repairing damage to a

residential or business structure caused by rain, strong winds,

tornadic winds, hail, fire or any other natural disaster or other

event causing damage and any such improvements made shall be

disregarded for purposes of determining the maximum amount of fair

cash value subject to ad valorem taxation pursuant to Section 8B of

Article X of the Oklahoma Constitution unless the improvements

increase the square footage in which case only additional square

footage may be considered an "improvement". If improvements

constitute an increase in square footage, the county assessor shall

determine the fair cash value of the additional square footage and

shall separately determine the maximum fair cash value subject to ad

valorem taxation for the square footage which is not part of the

additional square footage amount and only in the amount authorized

by Section 8B of Article X of the Oklahoma Constitution. Except

with respect to the additional square footage, such improvements

shall not allow any county assessor to increase the fair cash value

of the applicable property by more than the percentage allowed by

Section 8B of Article X of the Oklahoma Constitution for property

upon which no improvements have been made; and

4. "Transfers, change or conveyance of title" means all types

of transfers, changes or conveyances of any interest, whether legal

or equitable. However, "transfers, change or conveyance of title"

shall not include the following:

a. deeds recorded prior to January 1, 1996,

b. deeds which secure a debt or other obligation,

c. deeds which, without additional consideration,

confirm, correct, modify or supplement a deed

previously recorded,

d. deeds between husband and wife, or parent and child,

or any persons related within the second degree of

consanguinity, without actual consideration therefor,

or deeds between any person and an express revocable

trust created by such person or such person's spouse,

e. deeds of release of property which is security for a

debt or other obligation,

f. deeds of partition, unless, for consideration, some of

the parties take shares greater in value than their

undivided interests,

g. deeds made pursuant to mergers of partnerships,

limited liability companies or corporations, or deeds

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1129

pursuant to which property is transferred from a

person to a partnership, limited liability company or

corporation of which the transferor or the

transferor's spouse, parent, child, or other person

related within the second degree of consanguinity to

the transferor, or trust for primary benefit of such

persons, are the only owners of the partnership,

limited liability company or corporation,

h. deeds made by a subsidiary corporation to its parent

corporation for no consideration other than the

cancellation or surrender of the subsidiary's stock,

or

i. any deed executed pursuant to a foreclosure proceeding

in which the grantee is the holder of a mortgage on

the property being foreclosed, or any deed executed

pursuant to a power of sale in which the grantee is

the party exercising such power of sale or any deed

executed in favor of the holder of a mortgage on the

property in consideration for the release of the

borrower from liability on the indebtedness secured by

such mortgage except as to cash consideration paid.

B. This section shall be applied effective from the date of the

passage of Section 8B of Article X of the Oklahoma Constitution.

C. The Oklahoma Tax Commission shall promulgate rules necessary

to implement Section 8B of Article X of the Oklahoma Constitution

and this section.
Okla. Stat. tit. 68, § 68-3631 — OK Code / Title 68 / Section 68-3631
Short title - Filmed in Oklahoma Act of 2021
Status: in_force

This act shall be known and may be cited as the "Filmed in

Oklahoma Act of 2021".
Okla. Stat. tit. 68, § 68-3937 — OK Code / Title 68 / Section 68-3937
Sunset date for new applications
Status: in_force

The Department shall accept no new applications for tax credits

authorized under this act after December 1, 2032.
Okla. Stat. tit. 68, § 68-2918 — OK Code / Title 68 / Section 68-2918
Numbering tax receipts
Status: in_force

All tax receipts issued by the county treasurer shall be

numbered and the treasurer shall not receipt for more than one (1)

year's taxes on the same property in one tax receipt, but shall keep

a separate and distinct receipt, issued for the taxes of each year

for which the same have been levied and assessed.
Okla. Stat. tit. 68, § 68-2891 — OK Code / Title 68 / Section 68-2891
Homestead exemption - Forms
Status: in_force

On or before January 1st of each year, the Oklahoma Tax

Commission shall prescribe suitable blank forms to be used by all

claimants for homestead exemption. Such forms shall contain

provisions for the showing of all information which the Oklahoma Tax

Commission may deem necessary to enable the proper county officials

to determine whether each claim for exemption should be allowed. It

shall be the duty of the county assessor of each county in this

state to furnish such forms, upon request, to each person desiring

to make application for homestead exemption on property located

within that county. The forms so prescribed shall be used uniformly

throughout the state and no application for exemption shall be

allowed unless the applicant uses the regularly prescribed form in

making his or her application.