Okla. Stat. tit. 68, § 68-1008 — OK Code / Title 68 / Section 68-1008
Refund of overpayments, duplicate payments and erroneous
Status: in_force

payments - Rebuttable presumptions.

A. Except as set forth in subsection B of this section, in all

cases of overpayment, duplicate payment or payment made in error on

account of the production being derived from restricted Indian lands

and lands owned by the United States, the state, counties, cities,

towns and school districts, and therefore exempt from taxation, the

Oklahoma Tax Commission is authorized to refund any such over-paid

duplicate or erroneously paid gross production taxes, where an

application for such refund is made within three (3) years from the

date of the payment thereof, out of any undistributed gross

production tax collections in the depository account of the Oklahoma

Tax Commission, from the same county from which the original tax was

derived. Provided, however, this exemption shall apply only to the

interest in such production owned by the restricted Indian or exempt

governmental entity. A determination made by the federal government

Oklahoma Statutes - Title 68. Revenue and Taxation Page 387

or any agency thereof in allowing a refund or recovery of

overpayment, duplicate payment or erroneous payment of taxes arising

out of the same circumstances under which a claim has been submitted

to the Oklahoma Tax Commission for a refund may create a presumption

that the evidence upon which the federal government or agency

thereof relied in allowing a refund or recovery is correct. The

Oklahoma Tax Commission shall not, however, be bound by such

presumption of correctness, but may if it deems the circumstances to

warrant present evidence in rebuttal thereof.

B. Notwithstanding the provisions of subsection A of this

section, the Oklahoma Tax Commission is authorized to refund

directly to the Commissioners of the Land Office any gross

production tax paid to the Tax Commission in error after January 1,

1978, on any oil and gas royalty interest of the Commissioners of

the Land Office out of any undistributed gross production tax

collections in the depository account of the Oklahoma Tax

Commission, from the same county from which the original tax was

derived.

Said refund shall only be issued as the result of a

determination by the Commissioners of the Land Office that said

erroneous payment of such gross production tax has been made to the

Tax Commission during the period after January 1, 1978. Such

determination by the Commissioners of the Land Office may create a

presumption that the evidence upon which the Commissioners of the

Land Office relied in reaching the determination of erroneous

payment is correct. The Tax Commission shall not, however, be bound

by the presumption of correctness, but may if it deems the

circumstances to warrant, present evidence in rebuttal thereof.
Okla. Stat. tit. 68, § 68-5014 — OK Code / Title 68 / Section 68-5014
Information changes
Status: in_force

Every person filing a claim pursuant to the Sales Tax Relief Act

shall furnish the Oklahoma Tax Commission information changes, if

any, of households, amount of gross income of household, number of

personal exemptions claimed, 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, § 68-2826 — OK Code / Title 68 / Section 68-2826
Appraisers - Valuations - Reassessment
Status: in_force

A. 1. For residential property, the county assessor may

appoint, or may request the Oklahoma Tax Commission to assign, an

appraiser to assist the county assessor in valuation of the

property.

2. For nonresidential property, after consultation with the

Oklahoma Tax Commission, the county assessor may appoint an

appraiser to assist the county assessor in valuation of the

property.

B. Appraisers whose services may be obtained by appointment by

the assessor or who may be assigned by the Oklahoma Tax Commission,

upon request of the county assessor, to assist any county assessor

shall act in an advisory capacity only. Valuations recommended by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1163

such appraisers shall not be binding upon the assessor. All

valuations made pursuant to the Ad Valorem Tax Code shall be made

and entered by the assessor pursuant to law.

C. Appraisers whose services were obtained to assist the county

assessor for valuation shall not participate in any valuation

negotiations, protests to the county assessor, or protests to the

county board of equalization. Contracts for such appraiser services

shall be subject to the Oklahoma Open Records Act.

D. County assessors may provide photocopies of taxpayer

rendition forms and photocopies of any other documents filed by the

taxpayer which are directly related to and necessary for appraisers

to assist in this capacity. The original documents filed by the

taxpayer must be maintained by the county assessors. Upon the

expiration of the period for reassessment, provided in Section 2846

of this title, all copies of taxpayer documents and the related work

papers of the appraisers must be destroyed or returned to the county

assessors by February 1 of the following year. In addition, all

photocopies of taxpayer documentation and appraiser work papers must

be returned to the county assessor within ten (10) calendar days of

the termination of the contract with the appraisers to provide the

services described in this section.

E. Except for communications of information protected by

Section 2835 of this title, all communications between a county

assessor and an appraiser, including communications through a third

party, shall be subject to the Oklahoma Open Records Act.
Okla. Stat. tit. 68, § 68-1409 — OK Code / Title 68 / Section 68-1409
Reciprocal agreements with other states in administration
Status: in_force

of Sales and Use Tax Laws.

For the purpose of providing for the efficient administration of

the Oklahoma Sales and Use Tax Laws the Oklahoma Tax Commission,

when in its judgment it is necessary or beneficial in order to

secure the collection of sales or use taxes, penalty and interest

thereon, due or to become due under the Sales and Use Tax Codes of

this state, is authorized to enter into reciprocal agreements with

the tax departments of other states in respect to the collection,

payment and enforcement of such taxes on sales of tangible personal

property to residents of Oklahoma by vendors and retailers

maintaining places of business in such other states.

In consideration of such an agreement by the tax departments or

administrators of such other states, the Tax Commission is

authorized to make similar agreements for the collection, payment

and enforcement of sales and use taxes imposed by such other states

on sales of tangible personal property to residents of the other

states by vendors or retailers maintaining places of business in

Oklahoma.

The administration of this act is vested in the Oklahoma Tax

Commission and it is hereby authorized to make and enforce such

rules and regulations as it may deem necessary to carry out the

provisions and purpose of this act.
Okla. Stat. tit. 68, § 68-1023 — OK Code / Title 68 / Section 68-1023
Downward adjustment of value of oil and gas - Refund of
Status: in_force

excess tax.

In the event the gross value of petroleum or other crude or

mineral oil, natural gas, casinghead gas or liquids extracted

therefrom is adjusted downward by any agency of the United States of

America or a court of competent jurisdiction adjudicating an appeal

from said agency, then the amount of the tax paid in excess of the

tax due on the adjusted gross value shall be considered excess tax.

Within one (1) year following the final determination of the gross

value, any producer or purchaser who has paid any such excess tax

may apply for a refund, and the Tax Commission, upon proper finding,

shall have the authority to refund the amount of excess tax paid.

Any refund may, at the discretion of the Tax Commission, be made in

the form of a credit against future tax payments.
Okla. Stat. tit. 68, § 68-1011 — OK Code / Title 68 / Section 68-1011
Statements as to tax on settlements
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 396

All statements or settlement sheets for oil, gas or casinghead

gas shall have stamped or written thereon the following words:

"gross production tax deducted and paid, and payee accepts such

deduction and authorizes payment thereof to State of Oklahoma."
Okla. Stat. tit. 68, § 68-2839 — OK Code / Title 68 / Section 68-2839
Statements of capital invested and other necessary
Status: in_force

information - Neglect, failure or refusal to furnish information.

A. It shall be the duty of each taxpayer, upon written request

of the county assessor or the county board of equalization of any

county, to furnish, under oath, a written statement showing the

amount of capital invested in any plant, equipment, stock of

merchandise or material, or any other species of property located in

such county, and any other information which may reasonably be

deemed necessary to enable the county officials to assess the

property of such taxpayer at the fair cash value of such property.

In any case where such written statement is requested, the taxpayer

shall have ten (10) days from receipt of the written request within

which to prepare and furnish such statement under oath.

B. Should any taxpayer neglect, fail or refuse to make a proper

itemization of his property in any county, or neglect, fail or

refuse to furnish any other information required by this section, or

Section 38 of this act, it shall be the duty of the county assessor

or the county board of equalization to ascertain, from the best

information obtainable, the value of the property of such taxpayer,

and as a penalty shall add ten percent (10%) of the value thereof so

ascertained. The penalty shall not be applied until the taxpayer

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1174

shall have had ten (10) days' notice of the intention to apply the

penalty and an opportunity to be heard.
Okla. Stat. tit. 68, § 68-2368.10 — OK Code / Title 68 / Section 68-2368.10
Line for remittance of use tax on individual tax
Status: in_force

returns – Information in income tax form instructions.

A. In order to raise awareness of liabilities for use taxes

levied in Section 1401 et seq. of Title 68 of the Oklahoma Statutes

for purchases of tangible personal property made outside this state

to be consumed within this state, and to increase compliance with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1042

such provisions of law, the Oklahoma Tax Commission is hereby

directed to include a line for the remittance of use tax on

individual income tax returns for tax years beginning on or after

July 1, 2003.

B. The Tax Commission shall include the following information

in the income tax form instructions:

1. An explanation of an individual’s obligation to pay use tax

on items purchased from mail order, Internet, or other sellers that

do not collect state and local sales and use taxes on the items; and

2. A method to help an individual determine the amount of use

tax the individual owes. The method may include a table that gives

the average amounts of use tax payable by taxpayers in various

income ranges.

C. The revenues derived pursuant to the provisions of this

section shall be apportioned by the Tax Commission as follows:

1. Sixty-five percent (65%) shall be apportioned according to

the provisions of Section 1403 of Title 68 of the Oklahoma Statutes;

and

2. Thirty-five percent (35%) shall be apportioned to each

municipality and county that levies a use tax, in the proportions

which total municipal and county use tax revenue was apportioned by

the Tax Commission in the preceding month.

D. No penalties or interest shall be applied with respect to

any taxes remitted pursuant to the provisions of this section.
Okla. Stat. tit. 68, § 68-500.1 — OK Code / Title 68 / Section 68-500.1
Short title
Status: in_force

Sections 1 through 63 of this act shall be known and may be

cited as the "Motor Fuel Tax Code".
Okla. Stat. tit. 68, § 68-603 — OK Code / Title 68 / Section 68-603
Levy of tax - Retention of portion for proper remission
Status: in_force

A. 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 gasoline and diesel fuel into this state in the

fuel supply tank or tanks of motor vehicles or in any other

containers for use in propelling such vehicles on the highways for

commercial purposes, shall report and pay to the Corporation

Commission a tax for such use of the highways as provided in this

section. The tax shall be levied and imposed as follows:

1. Gasoline: a tax equal to the rate otherwise applicable at

the time under the Motor Fuel Tax Code upon a gallon of gasoline

used or consumed in the state; and

2. Diesel fuel: a tax equal to the rate otherwise applicable at

the time under the Motor Fuel Tax Code upon a gallon of diesel fuel

used or consumed in the state.

The tax levied and imposed shall be measured and determined by the

number of gallons of gasoline and diesel fuel so imported and

actually used on the highways of this state. No gasoline or diesel

fuel on which the tax levied by the Motor Fuel Tax Code has been

paid to this state shall be used in computing the tax imposed by

this section. In the event the tax levied by this section can be

more accurately determined on a mileage basis, that is, by

determining and using the total number of miles traveled in

Oklahoma, or in case it is practicable to so determine the tax, the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 326

Corporation Commission is authorized to accept and approve such

basis.

B. Each person licensed pursuant to Section 607 of this title

who properly remits the tax pursuant to this act shall be entitled

to retain one and twenty-five one-hundredths percent (1.25%) of the

tax imposed on gasoline by this section and remitted by that

licensee and one and fifty-four one-hundredths percent (1.54%) of

the tax imposed on diesel fuel by this section and remitted by the

licensee to cover the costs of administration imposed by this act

including record keeping, report filing, and remitting of the tax.

The retention of a percentage of the tax permitted by this section

shall not be allowed by a licensee if any report or the tax

remittance is delinquent.
Okla. Stat. tit. 68, § 68-215 — OK Code / Title 68 / Section 68-215
Collection of taxes, penalties, in same manner as personal
Status: in_force

debt.

(a) The taxes, fees, interest, and penalties imposed or levied

by any State tax law, or by this article, from the time the same

shall become due, may be collected in the same manner as a personal

debt of the taxpayer to the State of Oklahoma, recoverable in any

court of competent jurisdiction in any action in the name of the

State of Oklahoma, on relation of the Oklahoma Tax Commission. Such

suit may be maintained and prosecuted, and all proceedings taken, to

the same effect and extent as for the enforcement of a right of

action for debt. All provisional remedies available in such actions

shall be, and are hereby made, available to the State of Oklahoma in

the enforcement of the payment of any state tax.

(b) The proceeds of any judgment or order obtained hereunder

shall be paid to the Tax Commission.
Okla. Stat. tit. 68, § 68-500.17 — OK Code / Title 68 / Section 68-500.17
Interest on refund
Status: in_force

If a refund is not issued within twenty (20) days of the filing

required by this act, the Commission shall pay interest at the rate

of six percent (6%) per annum from the date of filing of the claim

for refund until the date on which the refund is made.
Okla. Stat. tit. 68, § 68-3104 — OK Code / Title 68 / Section 68-3104
Tax warrants
Status: in_force

A. Except for periods governed by the provisions of subsection

C of Section 3148 of this title:

1. The county treasurer shall issue tax warrants for the

collection of delinquent personal taxes upon demand of any person,

or whenever the treasurer shall deem it advisable, on a form

prescribed by the State Auditor and Inspector, to the sheriff of the

county in which the real or personal property is located for the

collection of such delinquent personal taxes. The county treasurer

shall not be required to issue a tax warrant for delinquent personal

property taxes if the total amount due and owing is less than

Twenty-five Dollars ($25.00) per account.

2. The tax warrant shall be issued or directed against any

person or legal entity who had possession, control or an interest in

personal property at the time the taxes were assessed.

3. The tax warrant shall command the sheriff to collect the

amount due for unpaid taxes, penalties and interest thereon, cost of

advertising, sheriff's collection fees and any other lawful fees on

personal property belonging to the person to whom such taxes were

assessed, and if no personal property is found, then upon any real

property such person owns or in which such person has an interest.

B. Except for periods governed by the provisions of subsection

C of Section 3148 of this title:

1. The sheriff, upon receiving a tax warrant, shall levy said

warrant and sell the property of the taxpayer in the manner and form

as provided for the sale of personal and/or real property on

execution.

2. The sheriff shall pay the total amount received from the

sale of personal and/or real property to the county treasurer.

3. The tax warrant shall be returned by the sheriff within

sixty (60) days after its issuance.

4. Failure to collect or return the tax warrant as provided in

this section, shall subject the sheriff to the same penalties as

provided by law for the failure to collect or return execution.

5. The sheriff shall be entitled to the same fees as are

provided by law for like sales on execution.
Okla. Stat. tit. 68, § 68-1702 — OK Code / Title 68 / Section 68-1702
Notice to state and local taxing authorities as to
Status: in_force

contracts.

To the end that the State of Oklahoma and the political

subdivisions thereof may receive all taxes due in every instance,

nonresident contractors desiring to engage in, prosecute, follow, or

carry on the business of contracting shall give written notice by

certified mail, with return receipt requested, to the Oklahoma Tax

Commission, the Oklahoma Employment Security Commission, the

Workers' Compensation Court, and the county assessor of each county

in which such contract work or service is to be performed before

actually commencing work or undertaking to perform any duties

pursuant to any such contract. The notice shall state the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 698

approximate amount of the contract price, the location where work is

to be performed, the approximate date work is to be commenced, a

description of the general nature of the work to be performed and a

complete list of all subcontractors, if any, including their

addresses, and the amount of each such subcontract. The prime

contractor shall also notify the above if they have a subcontract

let after the work begins, so that the name of every subcontractor

shall be known to the above before said subcontractor initiates his

work.
Okla. Stat. tit. 68, § 68-3919 — OK Code / Title 68 / Section 68-3919
Disqualification from receipt of credits or exemptions
Status: in_force

under other laws.

Notwithstanding any other provision of law, if a qualified

establishment receives an incentive payment pursuant to the

provisions of the 21st Century Quality Jobs Incentive Act, neither

the qualified establishment nor its contractors or subcontractors

shall be eligible to receive the credits or exemptions provided for

in the following provisions of law in connection with the activity

for which the incentive payment was received:

1. Paragraphs 16 and 17 of Section 1357 of Title 68 of the

Oklahoma Statutes;

2. Paragraph 8 of Section 1359 of Title 68 of the Oklahoma

Statutes;

3. Section 2357.4 of Title 68 of the Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1462

4. Section 2357.7 of Title 68 of the Oklahoma Statutes;

5. Section 2-11-303 of Title 27A of the Oklahoma Statutes;

6. Section 2357.22 of Title 68 of the Oklahoma Statutes;

7. Section 2357.31 of Title 68 of the Oklahoma Statutes;

8. Section 54003 of Title 68 of the Oklahoma Statutes;

9. Section 54006 of Title 68 of the Oklahoma Statutes;

10. Section 625.1 of Title 36 of the Oklahoma Statutes; or

11. Subsections C and D of Section 2357.59 of Title 68 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-305.2 — OK Code / Title 68 / Section 68-305.2
Revolving fund for Office of Attorney General
Status: in_force

There is hereby created in the State Treasury a revolving fund

for the Office of the Attorney General. The fund shall be a

continuing fund, not subject to fiscal year limitations, and shall

consist of all monies received by the Office of the Attorney General

pursuant to the provisions of Sections 305, 316, 417 and 418 of this

title. All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the Office of the

Attorney General. Expenditures from the fund shall be made upon

warrants issued by the State Treasurer against claims filed as

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

Enterprise Services for approval and payment.
Okla. Stat. tit. 68, § 68-24320 — OK Code / Title 68 / Section 68-24320
Renumbered as § 3115 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, § 68-1370.2 — OK Code / Title 68 / Section 68-1370.2
Counties with population of more than 300,000 - Sales
Status: in_force

tax - Use of proceeds - Aircraft maintenance or manufacturing

facilities - Approval by voters - Time period.

Notwithstanding the provisions of Section 1370 of this title and

in accordance with the provisions of Section 1 of this act, any

county of this state with a population of more than three hundred

thousand (300,000) according to the latest Federal Decennial Census

may levy a sales tax of not to exceed one percent (1%) upon the

gross proceeds or gross receipts derived from all sales or services

in the county upon which a consumer's sales tax is levied by the

state, except as provided in paragraph 8 of Section 1357 of this

title, subject to the following conditions:

1. The proceeds of such sales tax and the interest thereon

shall be used solely for the purpose of development of qualified

aircraft maintenance or manufacturing facilities and any necessary

infrastructure changes or airport improvements directly related to

such facilities located within the county to be owned by the county,

any municipality within the county or a public trust in which the

county or municipality is a beneficiary. However, such municipality

or public trust shall hold such title for the use and benefit of the

residents of the entire county in which the tax is levied and

collected. The acceptance by the municipality or public trust of

any title or tax proceeds shall be deemed an acceptance of this

requirement. The board of county commissioners of any county that

has approved the imposition of a sales tax pursuant to this section

may not commence the collection of any such sales tax until a

qualified aircraft maintenance or manufacturing facility has signed

an agreement to locate such facility within the county. As used in

this paragraph, "qualified aircraft maintenance or manufacturing

facility" means a new or expanding facility primarily engaged in

aircraft repair, building or rebuilding, whether or not on a factory

basis, whose total cost of construction exceeds the sum of One

Oklahoma Statutes - Title 68. Revenue and Taxation Page 628

Hundred Fifty Million Dollars ($150,000,000.00) and which employs at

least one thousand (1,000) new full-time-equivalent employees, as

certified by the Employment Security Commission upon completion of

the facility;

2. Before a sales tax may be levied by the county, the

imposition of the tax shall first be approved by a majority of the

registered voters of the county voting thereon at a special election

called by resolution of the board of county commissioners;

3. The monies collected pursuant to the provisions of this

section shall only be expended by the board of county commissioners

to finance an amount not to exceed twenty-five percent (25%) of the

total cost of construction of the qualified aircraft maintenance or

manufacturing facility and any necessary infrastructure changes or

airport improvements directly related to such facility; and

4. Such sales tax can only be imposed for a period not to

exceed three (3) years.
Okla. Stat. tit. 68, § 68-3501 — OK Code / Title 68 / Section 68-3501
Short title
Status: in_force

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

Federal Facilities Development Act".
Okla. Stat. tit. 68, § 68-4509 — OK Code / Title 68 / Section 68-4509
Violations - Penalties
Status: in_force

Any person making an application, claim for payment or any

report, return, statement or other instrument or providing any other

information pursuant to the provisions of this act who willfully

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

statement, invoice or other instrument or who willfully provides any

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

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

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

willfully aids or abets another in providing any false or fraudulent

information, upon conviction, shall be guilty of a felony punishable

by the imposition of a fine of not less than One Thousand Dollars

($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00),

or imprisonment in the State Penitentiary for not less than two (2)

years and not more than five (5) years, or by both such fine and

imprisonment. Any person convicted of a violation of this section

shall be liable for the repayment of all incentive payments which

were paid to the establishment. Interest shall be due on such

payments at the rate of ten percent (10%) per annum.
Okla. Stat. tit. 68, § 68-2204 — OK Code / Title 68 / Section 68-2204
Disposition of taxes collected
Status: in_force

All revenues collected pursuant to the provisions of Section

2201 et seq. of this title shall be paid by the Tax Commission to

the State Treasurer and placed to the credit of the Oklahoma

Department of Transportation in the Railroad Maintenance Revolving

Fund for the implementation of the Railroad Revitalization Act or

for matching of available federal funds for at-grade railroad

crossing protection projects. Such crossing projects must be

authorized by the Transportation Commission.
Okla. Stat. tit. 68, § 68-234 — OK Code / Title 68 / Section 68-234
Lien for unpaid taxes, interest and penalties
Status: in_force

A. All taxes, interest and penalties imposed by the provisions

of Section 201 et seq. of this title, or any state tax law, are

hereby declared to constitute a lien in favor of the state upon all

franchises, property, and rights to property, whether real or

personal, then belonging to or thereafter acquired by the person

owing the tax, whether such property is employed by such person in

the prosecution of business, or is in the hands of an assignee,

trustee or receiver for the benefit of creditors, from the date the

taxes are due and payable under the provisions of the state tax laws

levying such taxes. The lien shall be in addition to any lien

accrued by the filing of a tax warrant or tax certificate as

provided by Sections 230 and 231 of this title. The lien shall be

prior, superior and paramount to all other liens, claims, or

encumbrances on the property of whatsoever kind or character, except

those of any bona fide mortgagee, pledgee, judgment creditor, or

purchaser, whose right shall have attached prior to the date of the

filing and indexing in the office of the county clerk in the county

in which the property is located, of the notice of the lien of the

state under a tax certificate as provided by Section 230 of this

title, or under a tax warrant as provided by Section 231 of this

title, and who have filed or recorded the mortgages and conveyances

in the office of the county clerk of the county in which the

property is located. Such taxes, penalties and interest shall at

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 115

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

shall continue until the amount of the tax and penalty due and

owing, and interest subsequently accruing thereon, is paid, or,

except as otherwise provided herein, upon the expiration of ten (10)

years after the date of the filing and indexing in the office of the

county clerk in the county in which the property is located, of the

notice of the lien of the state under a tax certificate as provided

by Section 230 of this title, or under a tax warrant as provided by

Section 231 of this title; provided, the Oklahoma Tax Commission

may, prior to the expiration of the ten-year period provided for

herein, refile the notice of the lien with the county clerk. A

notice so refiled shall continue the lien until payment of the tax,

penalty, interest and costs, or upon the expiration of ten (10)

years after the date upon which the notice was refiled. All active

liens evidenced by a notice of lien filed with a county clerk's

office prior to November 1, 1989, shall be released and extinguished

if the notice of lien is not refiled prior to November 1, 2001.

B. In any action affecting the title to real estate or the

ownership or right to possession of personal property, the State of

Oklahoma may be made a party defendant, for the purpose of

determining its lien upon the property involved therein only in

cases where notice of the lien of the state has been filed and

indexed as provided in Sections 230 and 231 of this title. In any

such action, service of summons upon the Oklahoma Tax Commission, by

serving any member thereof, shall be sufficient service and binding

upon the State of Oklahoma. In all such actions or suits, the

complaint or pleading shall include the name and address of the

taxpayer whose liability created the lien and the identifying number

evidencing the lien.

C. In any action affecting the ownership or right of possession

of intangible personal property, such as a settlement or court

judgment, the Tax Commission shall be given notice of such action

for the purpose of determining its lien upon the property involved

therein in cases where notice of the lien of the state has been

filed and indexed as provided in Sections 230 and 231 of this title.
Okla. Stat. tit. 68, § 68-303 — OK Code / Title 68 / Section 68-303
Purpose of tax - Disposition of revenue
Status: in_force

The sale, gift, barter, or exchange of cigarettes, or the having

possession of cigarettes for consumption, is hereby declared to be

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

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

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

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

The revenues, including interest and penalties, collected under this

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

Treasurer to be apportioned as follows: Of the amounts specified by

law to be used for the payment and discharge of the interest on and

the principal of the bonds issued pursuant to the provisions of

Sections 57.31 through 57.43, 57.61 through 57.73, 57.81 through

57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300

through 57.313 of Title 62 of the Oklahoma Statutes or any other law

providing for such payment and discharge, any amount in excess of

the amount necessary for such payment and discharge shall be

deposited in the General Revenue Fund of this state, to be paid out

Oklahoma Statutes - Title 68. Revenue and Taxation Page 158

only on direct appropriations of the Legislature of the State of

Oklahoma.
Okla. Stat. tit. 68, § 68-2385.19 — OK Code / Title 68 / Section 68-2385.19
Agreement with Treasury Secretary of United States
Status: in_force

The Tax Commission is hereby authorized and directed to make an

agreement with the Secretary of the Treasury of the United States

with respect to withholding of income tax as provided by this

Article, pursuant to an Act of Congress, 66 Stat. 765, Ch. 940; Pub.

L. 587; 5 USCA Sections 84b, 84c, July 17, 1952, and Executive Order

No. 10407, 17 F.R. 10132, November 7, 1952.
Okla. Stat. tit. 68, § 68-4402 — OK Code / Title 68 / Section 68-4402
Legislative findings
Status: in_force

The Legislature finds that sales taxable transactions conducted

within the area designated by Section 7 of this act have a

significant economic impact. In order to assist the Oklahoma

Tourism and Recreation Department with the maintenance and

improvement of critical infrastructure for the Lake Murray area, the

Legislature finds that it is in furtherance of an essential

governmental function to provide a method by which the State of

Oklahoma may utilize a portion of certain incremental state sales

tax revenues derived from taxable transactions occurring within the

area designated by Section 7 of this act as the “Lake Murray

Designated Area” to ensure the proper maintenance and allow for the

continued development of critical infrastructure within the Lake

Murray area.
Okla. Stat. tit. 68, § 68-1354.8 — OK Code / Title 68 / Section 68-1354.8
Streamlined Sales Tax System Act - Legislative
Status: in_force

findings.

The Legislature finds that:

1. State and local tax systems should treat transactions in a

competitively neutral manner;

2. A simplified sales and use tax system that treats all

transactions in a competitively neutral manner will strengthen and

preserve the sales and use tax as vital state and local revenue

sources and preserve state fiscal sovereignty;

3. Remote sellers should not receive preferential tax treatment

at the expense of local "Main Street" merchants, nor should such

vendors be burdened with special, discriminatory or multiple taxes;

4. The state should simplify sales and use taxes to reduce the

administrative burden of collection; and

5. While states have the sovereign right to set their own tax

policies, states working together have the opportunity to develop a

more simple, uniform and fair system of state sales and use taxation

without federal government mandates or interference.
Okla. Stat. tit. 68, § 68-2357.1 — OK Code / Title 68 / Section 68-2357.1
Solar energy system defined
Status: in_force

As used in this section and Section 2357.2 of this title, "solar

energy system" means a system primarily designed to provide heating

or cooling, electrical or mechanical power, or any combination

thereof by means of collecting, transferring or storing solar

generated energy for such purposes. Such term shall include passive

structural and nonstructural features which are designed to provide

a calculated net energy gain to a structure from renewable energy

sources, commonly referred to as "passive solar energy systems", but

shall not include those parts of a structural system which would be

required regardless of the energy source being utilized. Solar

energy may be derived from either direct processes or indirect

processes using wind energy systems.
Okla. Stat. tit. 68, § 68-2385.11 — OK Code / Title 68 / Section 68-2385.11
Extensions of time for filing declarations and payment
Status: in_force

of tax.

The Tax Commission may allow reasonable extensions of time for

the filing of declarations of estimated tax and the payment of said

tax. No extensions shall be granted for more than two (2) months,

except in the case of taxpayers who are outside the continental

limits of the United States in which case, at the discretion of the

Tax Commission, a longer period may be granted.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1080
Okla. Stat. tit. 68, § 68-2916 — OK Code / Title 68 / Section 68-2916
Mediums in which taxes payable - Tax receipts
Status: in_force

All state, county, school district, city, town, or other taxes

shall be paid to the county treasurer, either in lawful currency, or

by check or draft upon a bank therein stated, or by post office or

express order, or at the option of the county treasurer, by a

nationally recognized credit or debit card as determined acceptable

by the Oklahoma Tax Commission. If payment is made by a credit or

debit card, the county treasurer may add an amount equal to the

amount of the service charge incurred for the acceptance of such

card. County treasurers may enter into contracts for credit card

processing services according to applicable county purchasing law or

may enter into agreements with the State Treasurer to participate in

any credit card processing agreements entered into by the State

Treasurer. It shall be unlawful for any county treasurer to receive

in payment of any taxes to be collected, any state, county, school

district, city or town warrants. No county treasurer shall be

required to execute a tax receipt for any taxes except those paid in

lawful money, until the check, draft, post office or express order

has been actually paid, and in case any such check, draft, post

office or express order should prove to be worthless, it shall not

operate as a payment of the tax for the payment of which it was

given, and any tax receipt or other receipt given therefor shall be

illegal and void. Further, the county treasurer has the option of

requiring cash as the method of payment if the taxpayer has

previously issued bad or hot checks.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1278
Okla. Stat. tit. 68, § 68-2336 — OK Code / Title 68 / Section 68-2336
Renumbered as § 2385.7 of this title by Laws 1971, c
Status: in_force

137, § 32, emerg. eff. May 11, 1971.
Okla. Stat. tit. 68, § 68-6005 — OK Code / Title 68 / Section 68-6005
Distribution of revenues
Status: in_force

For fiscal years 2022 through 2026, one hundred percent (100%)

of the revenues derived pursuant to the provisions of Sections 6001

through 6007 of this title shall be paid monthly by the Oklahoma Tax

Commission to the State Treasurer and shall be placed to the credit

of the Oklahoma Department of Aerospace and Aeronautics Revolving

Fund. For fiscal year 2027 and subsequent fiscal years, one hundred

percent (100%) of the revenues derived pursuant to the provisions of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1524

Sections 6001 through 6007 of this title shall be paid monthly by

Service Oklahoma to the State Treasurer and shall be placed to the

credit of the Oklahoma Department of Aerospace and Aeronautics

Revolving Fund.
Okla. Stat. tit. 68, § 68-1392 — OK Code / Title 68 / Section 68-1392
Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax -
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 15Election to collect and remit tax - Permits.

A. Subject to the provisions of subsections C and D of this

section, on or before July 1, 2018, and on or before June 1 of each

calendar year thereafter, beginning June 1, 2019, a marketplace

facilitator or a referrer that had aggregate sales of products

within this state or delivered to locations within this state

subject to tax under Section 1354 or 1402 of this title worth at

least Ten Thousand Dollars ($10,000.00) during the immediately

preceding twelve-calendar-month period shall file an election with

the Tax Commission to collect and remit the tax imposed under

Section 1354 or 1402 of this title or to comply with the notice and

reporting requirements. The election shall be made on a form and in

a manner prescribed by the Commission and, except as provided in

subsection E of this section, shall apply to the next succeeding

fiscal year.

B. A marketplace facilitator or a referrer that makes an

election under subsection A of this section to collect and remit the

tax imposed under Section 1354 or 1402 of this title shall obtain a

permit under Section 1364 or 1407 of this title. The collection

obligation of a marketplace facilitator or a referrer that elects to

collect and remit tax imposed under Section 1354 or 1402 of this

title also applies to any other taxes administered by the Tax

Commission which are levied by local jurisdictions pursuant to

Sections 1370 through 1370.9 of this title and Sections 1411 and

2701 of this title on a retail sale of a product.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 647

C. The requirement by a marketplace facilitator to make an

election under subsection A of this section shall only apply to

sales through the marketplace facilitator's forum made by or on

behalf of a marketplace seller and shall not apply to sales made by

a marketplace facilitator on its own behalf.

D. The requirement by a referrer to make an election under

subsection A of this section shall apply to sales:

1. Directly resulting from a referral of a purchaser to a

marketplace seller;

2. Directly resulting from a referral of a purchaser to a

remote seller; and

3. Of the referrer's own products.

A referrer may make an election under subsection A of this section

for the sales described in paragraphs 1 and 2 of this subsection

that is different from the election made for the sales described in

paragraph 3 of this subsection.

E. An election made on or before July 1, 2018, shall be in

effect for the 2018-2019 fiscal year. A marketplace facilitator or

a referrer may change an election to comply with the notice and

reporting requirements to an election to collect and remit the tax

imposed under Section 1354 or 1402 of this title at any time during

a fiscal year by filing a new election with the Commission and

obtaining a permit under Section 1364 or 1407 of this title. The

new election shall be effective thirty (30) days after the filing

and shall be effective for the balance of the fiscal year in which

the new election was filed and for the next succeeding fiscal year.

F. A marketplace facilitator or a referrer who does not submit

an election under subsection A of this section or a new election

under subsection E of this section shall be deemed to have elected

to comply with the notice and reporting requirements.

G. 1. A remote seller that had aggregate sales of products

within this state or delivered to locations within this state

subject to tax under Section 1354 or 1402 of this title worth at

least One Hundred Thousand Dollars ($100,000.00) during the

preceding or current calendar year shall collect and remit the tax

imposed under Section 1354 or 1402 of this title. The duty to

collect and remit tax shall apply to the first calendar month

succeeding the month when the threshold provided in this paragraph

is met.

2. Sales in this state by a remote seller made through a

marketplace forum or a referrer's platform where the tax is

collected and remitted by the marketplace facilitator or referrer

shall not be included in determining whether the remote seller has

met the threshold amount provided in this subsection.

H. In addition to records that may be required to be maintained

under other applicable provisions of this title by a remote seller,

a marketplace facilitator or a referrer, a remote seller, a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 648

marketplace facilitator, or a referrer subject to Sections 1391

through 1397 of this title shall also be subject to Section 1365 of

this title relating to the keeping of records and Section 248 of

this title relating to the examination of records by the Commission

and agents and employees of the Commission.
Okla. Stat. tit. 68, § 68-264 — OK Code / Title 68 / Section 68-264
Contract and release of taxpayer information to certain
Status: in_force

entities – Search for nonregistered taxpayers, nonfilers and

underreporting taxpayers - Confidentiality - Penalty.

A. Notwithstanding the provisions of Section 205 of this title

and Section 85.7 of Title 74 of the Oklahoma Statutes, the Oklahoma

Tax Commission is authorized to enter into a contract with and

release taxpayer information to entities deemed to be qualified by

the Tax Commission to acquire or utilize their technology systems or

information to detect nonregistered taxpayers, nonfilers and

underreporting taxpayers. Functions and duties to be performed by

the contracting entity may include registration, processing, and

collection functions and other functions deemed necessary by the Tax

Commission.

B. Compensation shall be based on a percentage of the

additional tax revenues attributable to the implementation and use

Oklahoma Statutes - Title 68. Revenue and Taxation Page 138

of the technology systems or information. The contract may provide

for additional fixed fees for services performed under the contract

to be paid from monies appropriated by the Legislature or from the

additional tax revenues.

C. The taxpayer information released to the contracting party

shall be considered confidential and privileged and neither the

contracting party nor its employees shall disclose any information

obtained from the records or files. A violation of any of the

provisions of this section shall constitute a misdemeanor punishable

in the same manner and to the same extent as a violation of any of

the provisions of Section 205 of this title.

D. The Tax Commission shall pay from the taxes collected and

attributable to the utilization of the acquired technology systems

the amount of fees the contracting party is entitled for services

performed pursuant to the contract.

E. The Tax Commission shall enter into a contract with entities

deemed to be qualified by the Tax Commission to acquire or utilize

their technology systems or information and services to authenticate

income tax returns and identify fraudulent refund claims. The Tax

Commission is authorized to expend necessary available monies,

including monies from the fund created pursuant to Section 265 of

this title, to acquire such technology and services and shall be

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

Oklahoma Statutes for the purpose of implementing this section.

F. Notwithstanding the provisions of Section 205 of this title,

the Tax Commission may release taxpayer information as necessary

pursuant to a contract entered into pursuant to the provisions of

paragraph E of this section. The taxpayer information released to

the contracting party shall be considered confidential and

privileged, and neither the contracting party nor its employees

shall disclose any information obtained from the records or files.

A violation of any of the provisions of this section shall

constitute a misdemeanor punishable in the same manner and to the

same extent as a violation of any of the provisions of Section 205

of this title.
Okla. Stat. tit. 68, § 68-302-7a — OK Code / Title 68 / Section 68-302-7a
State Health Care Enhancement Fund
Status: in_force

There is hereby created in the State Treasury a fund to be

designated as the "State Health Care Enhancement Fund". The fund

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

and shall consist of monies received pursuant to Section 2 of

Enrolled House Bill No. 1010 of the 2nd Extraordinary Session of the

56th Oklahoma Legislature and any monies designated to the fund by

law. All monies accruing to the credit of the fund shall be

appropriated at the discretion of the Legislature for the purpose of

enhancing the health of Oklahomans.
Okla. Stat. tit. 68, § 68-55005 — OK Code / Title 68 / Section 68-55005
Facilitating Business Rapid Response to State Declared
Status: in_force

Disasters Act of 2015.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1560

A. This act may be cited as the "Facilitating Business

Rapid Response to State Declared Disasters Act of 2015".

B. As used in this act:

1. "Critical Infrastructure" means property and equipment owned

or used by a telecommunications provider, a cable operator, and

other communications networks, electric generation, transmission and

distribution systems, natural gas and natural gas liquids gathering,

processing, storage, transmission and distribution systems, water

pipelines, and related support facilities that service multiple

customers or citizens including, but not limited to, real and

personal property such as buildings, offices, lines, poles, pipes,

structures, and equipment;

2. "Declared state disaster or emergency" means a disaster or

emergency event:

a. for which a Governor's State of Emergency Proclamation

has been issued,

b. for which a Presidential Declaration of a Federal

Major Disaster or Emergency has been issued, or

c. other disaster or emergency event within the state for

which a good faith response effort is required, and

for which another authorized official of the state is

given notification from the registered business and

such official designates such event as a disaster or

emergency, thereby invoking the provisions of this

act;

3. "Disaster or emergency related work" means repairing,

renovating, installing, building, rendering services or other

business activities that relate to critical infrastructure that has

been damaged, impaired or destroyed by the declared state disaster

or emergency;

4. "Disaster response period" means a period that begins ten

(10) days prior to the first day of the Governor's Proclamation, the

President's Declaration or designation by any other authorized

official of the state, whichever occurs first, and which extends

sixty (60) calendar days after the declared state disaster or

emergency, or any longer period authorized by the applicable state

entity or official;

5. "Out-of-state business" means a business entity that, except

for disaster or emergency related work, has no presence in the state

and conducts no business in the state, whose services are requested

by a registered business or by a state or local government for

purposes of performing disaster or emergency related work in the

state. This shall include a business entity affiliated with the

registered business in the state solely through common ownership.

An out-of-state-business has no registrations, tax filings or nexus

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1561

in the state other than disaster or emergency related work during

the tax year immediately preceding the declared state disaster or

emergency;

6. "Out-of-state employee" means an employee who does not work

in the state, except for disaster or emergency related work during

the disaster response period; and

7. "Registered business" means a business entity that is

currently registered to do business in the state prior to the

declared state disaster or emergency.

C. Except as provided in subsection E of this section, an out-

of-state business that conducts operations within the state for

purposes of performing work or services related to a declared state

disaster or emergency during the disaster response period shall not

be considered to have established a level of presence that would

require that business to register, file and/or remit state or local

taxes or that would require that business or its out-of-state

employees to be subject to any state licensing or registration

requirements. This includes any and all state or local business

licensing, registration or regulatory requirements, state and local

taxes or fees including, but not limited to, unemployment insurance,

state or local occupational licensing fees, use tax or ad valorem

tax on equipment brought into the state temporarily for use during

the disaster response period and subsequently removed from the

state. For purposes of any state or local tax on, or measured by,

in whole or in part, net or gross income or receipts, all activity

of the out-of-state business that is conducted in this state

pursuant to this act shall be disregarded with respect to any filing

requirements for such tax including the filing required for a

unitary or combined group of which the out-of-state business may be

a part. For the purpose of apportioning income, revenue or

receipts, the performance by an out-of-state business of any work in

accordance with this title shall not be sourced to or shall not

otherwise impact or increase the amount of income, revenue or

receipts apportioned to this state.

D. No out-of-state employee shall be considered to have

established residency or a presence in the state that would require

that person or that person's employer to file and pay income taxes

or be subjected to tax withholdings or to file and pay any other

state or local tax or fee during the disaster response period. This

includes any related state employer withholding and remittance

obligations, but does not include any transaction taxes or fees as

described in subsection E.

E. Out-of-state businesses and out-of-state employees shall be

required to pay transaction taxes and fees including, but not

limited to, fuel taxes or sales taxes on materials or services

consumed or used in the state subject to sales taxes, hotel taxes,

car rental taxes or fees that the out-of-state affiliated business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1562

or out-of-state employee purchases for use or consumption in the

state during the disaster response period, unless such taxes are

otherwise exempted during a disaster response period.

F. Any out-of-state business or out-of-state employee that

remains in the state after the disaster response period shall:

1. Become subject to the state requirements for establishing

presence, residency or doing business in the state and will

therefore become responsible for any business or employee tax

requirements that ensue; and

2. Complete state and local registration, licensing, and filing

requirements that ensue as a result of establishing the requisite

business presence or residency in the state applicable under the

existing rules.

G. 1. An out-of-state business that enters the state shall,

upon request, provide to the Oklahoma Tax Commission a statement

that it is in the state for purposes of responding to the disaster

or emergency, which statement shall include the business name, state

of domicile, principal business address, federal tax identification

number, date of entry, and contact information.

2. A registered business in the state shall, upon request,

provide the information required in paragraph 1 of this subsection

for any affiliate that enters the state that is an out-of-state

business. The notification shall also include contact information

for the registered business in the state.
Okla. Stat. tit. 68, § 68-2357.71 — OK Code / Title 68 / Section 68-2357.71
Short title
Status: in_force

Sections 2357.71 through 2357.76 of this title, including

Sections 20, 21, 22, 23, 24 and 25 of this act, shall be known and

may be cited as the “Rural Venture Capital Formation Incentive Act”.
Okla. Stat. tit. 68, § 68-2357.403 — OK Code / Title 68 / Section 68-2357.403
Oklahoma Affordable Housing Act
Status: in_force

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

Affordable Housing Act".

B. As used in this section:

1. "Allocation year" means the year for which the Oklahoma

Housing Finance Agency allocates credits pursuant to this section;

2. "Eligibility statement" means a statement authorized and

issued by the Oklahoma Housing Finance Agency certifying that a

given project qualifies for the Oklahoma Affordable Housing Tax

Credit authorized by this section. The Oklahoma Housing Finance

Agency, under Title 330, Oklahoma Housing Finance Agency, Chapter

36, Affordable Housing Tax Credit Program Rules, shall promulgate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 899

rules establishing criteria upon which the eligibility statements

will be issued. The eligibility statement shall specify the amount

of Oklahoma Affordable Housing Tax Credits allocated to a qualified

project. The Oklahoma Housing Finance Agency shall only authorize

the tax credits created by this section to qualified projects which

are placed in service after July 1, 2015, but which shall not be

used to reduce tax liability accruing prior to January 1, 2016;

3. "Federal low-income housing tax credit" means the federal

tax credit as provided in Section 42 of the Internal Revenue Code of

1986, as amended;

4. "Oklahoma Affordable Housing Tax Credit" means the tax

credit created by this section;

5. "Qualified project" means a qualified low-income building as

that term is defined in Section 42 of the Internal Revenue Code of

1986, as amended; and

6. "Taxpayer" means a person, firm or corporation subject to

the tax imposed by Section 2355 of this title or an insurance

company subject to the tax imposed by Section 624 or 628 of Title 36

of the Oklahoma Statutes or other financial institution subject to

the tax imposed by Section 2370 of this title.

C. For qualified projects placed in service after July 1, 2015,

the amount of state tax credits created by this section which are

allocated to a project shall not exceed that of the federal low-

income housing tax credits for a qualified project. The total

Oklahoma Affordable Housing Tax Credits allocated to all qualified

projects for an allocation year shall not exceed Four Million

Dollars ($4,000,000.00). For purposes of this section, the "credit

period" shall mean the period of ten (10) taxable years and "placed

in service" shall have the same meaning as is applicable under the

federal credit program. Reallocated and rolled over credits will

count against the four-million-dollar limit of their original

allocation year and not count against the limit of the year in which

they are allocated.

D. A taxpayer owning an interest in an investment in a

qualified project shall be allowed Oklahoma Affordable Housing Tax

Credits under this section for tax years beginning on or after

January 1, 2016, if the Oklahoma Housing Finance Agency issues an

eligibility statement for such project, which tax credit shall be

allocated among some or all of the partners, members or shareholders

of the taxpayer owning such interest in any manner agreed to by such

partners, members or shareholders. Such taxpayer may assign its

interest in the investment.

E. 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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 900

credit may fully offset any retaliatory tax imposed by Section 628

of Title 36 of the Oklahoma Statutes.

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

reduce the tax liability of the taxpayer to less than zero ($0.00).

G. Any credit claimed but not used in a taxable year may be

carried forward two (2) subsequent taxable years.

H. The owner of a qualified project eligible for the credit

authorized by this section shall submit, at the time of filing the

tax return with the Oklahoma Tax Commission, an eligibility

statement from the Oklahoma Housing Finance Agency. In the case of

failure to attach the eligibility statement, no credit under this

section shall be allowed with respect to such project for that year

until required documents are provided to the Tax Commission.

I. If under Section 42 of the Internal Revenue Code of 1986, as

amended, a portion of any federal low-income housing credits taken

on a qualified project is required to be recaptured during the first

ten (10) years after a project is placed in service, the taxpayer

claiming Oklahoma Affordable Housing Tax Credits with respect to

such project shall also be required to recapture a portion of such

credits. The amount of Oklahoma Affordable Housing Tax Credits

subject to recapture shall be proportionally equal to the amount of

federal low-income housing credits subject to recapture.

J. The Oklahoma Housing Finance Agency or the Oklahoma Tax

Commission may require the filing of additional documentation

necessary to determine the accuracy of a tax credit claimed.

K. The Oklahoma Affordable Housing Act shall undergo a review

every five (5) years by a committee of nine (9) persons, to be

appointed three persons each by the Governor, President Pro Tempore

of the Senate, and the Speaker of the House of Representatives.
Okla. Stat. tit. 68, § 68-2850 — OK Code / Title 68 / Section 68-2850
Transmission companies - Sworn lists or schedules
Status: in_force

Every transmission company doing business in this state shall

return sworn lists or schedules of its taxable property to the

Oklahoma Tax Commission, and such lists or schedules shall show the

total length of line in each county, school district or other

subdivision of the state, total number of wires to each line and

total number of poles per mile, the total number of instruments in

each municipal subdivision, the total amount of office furniture and

the total amount of tools, and material, the total amount of other

property, and the location thereof.
Okla. Stat. tit. 68, § 68-2832 — OK Code / Title 68 / Section 68-2832
Persons required to list property
Status: in_force

A. Property subject to ad valorem taxation shall, unless

otherwise provided, be listed for taxation by the owner thereof or

his duly authorized agent.

B. Property belonging to or controlled by the following shall

be listed by the following persons or their duly authorized agents:

1. A corporation or joint stock association, by an officer;

2. A partnership, by a partner;

3. A minor child or insane person, by the guardian or the

person having such property in charge;

4. A person for whose benefit it is held in trust, by the

trustee;

5. The estate of a deceased person, by the executor or

administrator;

6. A body politic or corporate, by the proper agent or officer

thereof;

7. Manufacturers and others in the hands of an agent, by such

agent in the name of the principal;

8. Persons, companies, or corporations whose assets are in the

hands of receivers, by such receiver; and

9. Merchandise consigned or floor-planned to a dealer by a

manufacturer or jobber, by the dealer.

C. A person required to list property in behalf of another

shall list it separately from his own, naming the person to whom it

belongs. The undivided property of a person deceased, belonging to

his heirs, may be listed as belonging to such heirs without

enumerating them.
Okla. Stat. tit. 68, § 68-3407 — OK Code / Title 68 / Section 68-3407
Construction and application of act
Status: in_force

The Uniform Federal Lien Registration Act shall be applied and

construed to effectuate its general purpose to make uniform the law

with respect to the subject of the Uniform Federal Lien Registration

Act among states enacting it.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1360
Okla. Stat. tit. 68, § 68-2815.1 — OK Code / Title 68 / Section 68-2815.1
Removal of elected officials from office – Exhaustion
Status: in_force

of remedies.

All elected county officers may not be subject to any legal or

disciplinary action for causes related to job performance and the

assessment of a specific parcel of property unless the owner of the

specific parcel of property has already exhausted the remedies

provided in Sections 2876, 2877 and 2880.1 of Title 68 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-3953 — OK Code / Title 68 / Section 68-3953
Oklahoma Five Major Sports Leagues Rebate 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 “Oklahoma Five

Major Sports Leagues Rebate 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 of an amount determined by multiplying the net

benefit rate provided by the Oklahoma Department of Commerce by the

gross payroll as determined pursuant to the provisions of this act.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1474

All the amounts deposited in the fund shall be used and expended by

the Tax Commission solely for the purposes and in the amounts

authorized by the Oklahoma Five Major Sports Leagues Rebate Program

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

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

the fund created by this section.
Okla. Stat. tit. 68, § 68-3611 — OK Code / Title 68 / Section 68-3611
Payroll projection
Status: in_force

A. For purposes of the payroll projection required to be made

by the Department of Commerce pursuant to paragraph 2 of subsection

C of Section 3604 of Title 68 of the Oklahoma Statutes, the

Department of Commerce shall include payroll for all jobs created by

an establishment as a result of an expanded or new facility,

regardless of whether the jobs meet the definition of new direct

jobs if:

1. The establishment is defined or classified under Industry

Numbers 3443, 3556 or 3728 of the Standard Industrial Classification

(SIC) Manual, latest version;

2. The jobs were not created by the establishment more than ten

(10) calendar quarters prior to the date of approval of the

application by the Department of Commerce; and

3. The establishment's application is approved by the

Department of Commerce prior to January 30, 1997.

B. When payroll described in subsection A of this section is

included by the Department of Commerce in the projection required by

paragraph 2 of subsection C of Section 3604 of Title 68 of the

Oklahoma Statutes, then the three-year period of such projection

shall begin the month after included payroll is first paid by the

establishment, and not on the anticipated date on which the

establishment will receive its first incentive payment.

C. For the purpose of determining if an establishment has met

the requirements of subsection B of Section 3606 of Title 68 of the

Oklahoma Statutes, the Tax Commission shall include payroll for any

jobs which the Department of Commerce included in its projection

pursuant to the provisions of subsection A of this section. If

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1397

payroll for such jobs is included, then the three-year period

defined in subsection B of Section 3603 of Title 68 of the Oklahoma

Statutes shall begin the month after included payroll is first paid

by the establishment and not on the date of the first incentive

payment.

D. For the purpose of calculating incentive payments as

provided by Section 3606 of Title 68 of the Oklahoma Statutes, the

Tax Commission shall include payroll for those jobs which meet the

requirements of subsections A and C of this section regardless of

whether such jobs fall within the definition of a new direct job;

provided, an establishment shall in no event be entitled to such

incentive payments on payroll made prior to the date of approval of

its application by the Department of Commerce.
Okla. Stat. tit. 68, § 68-2202 — OK Code / Title 68 / Section 68-2202
Classification of freight cars - Percentage of gross
Status: in_force

revenue - In lieu of ad valorem tax - Application to public service

and private corporations.

All freight cars owned, operated, rented, leased, or used by any

freight line company, equipment company, or mercantile company which

are moved over, or used in the operation of, the line of any

railroad company, as hereinbefore defined, wholly or partially

within this state, are hereby classified for the purpose of

taxation; and a tax equivalent to four percent (4%) of the gross

revenue in this state, is hereby levied on such freight cars; and

such tax shall be in lieu of ad valorem taxes upon such freight

cars.

Nothing in this act shall be construed to exempt from ad valorem

taxation any real or personal property other than freight cars, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 731

any freight cars which are not operated over the line of any common

carrier railroad, as hereinbefore defined, upon which the gross

revenue tax herein levied does not apply. It is hereby expressly

provided that the provisions of this act shall apply to both public

service and private corporations.
Okla. Stat. tit. 68, § 68-605 — OK Code / Title 68 / Section 68-605
Exemptions
Status: in_force

The tax levied by this article shall not apply to motor fuel or

diesel fuel imported into and used on the highways of this state by:

1. Persons operating motor vehicles commonly designated as

automobiles or recreational vehicles which are constructed for and

being used solely for the transportation of persons for purposes

other than for hire or compensation;

2. Any person operating a motor vehicle or combination of

vehicles used, designed, or maintained for transportation of persons

Oklahoma Statutes - Title 68. Revenue and Taxation Page 327

or property, and a gross vehicle weight of less than twenty-six

thousand (26,000) pounds;

3. Persons importing livestock and farm products in the raw

state, including cotton, whether in the seed or ginned, and

including cottonseed and baled hay, when such commodities are moved

from farm to market, or from market to farm on a vehicle or on

vehicles owned and operated by a bona fide farmer not engaged in

motor vehicle transportation on a commercial scale;

4. Motor fuel or diesel fuel used in vehicles owned by the

United States of America; and

5. Persons importing motor fuel/diesel fuel for use into this

state having applied for and received a temporary fuel permit from

the Corporation Commission.

No exemption from the tax levied by Section 603 of this title

and as set forth in this section shall be construed as an exemption

from the tax levied by the Motor Fuel Tax Code.
Okla. Stat. tit. 68, § 68-4102 — OK Code / Title 68 / Section 68-4102
Legislative intent – Incentives to support retention of
Status: in_force

manufacturing and jobs.

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

support retention of a qualified manufacturing establishment:

a. that is imminently at risk of ceasing operations in

this state,

b. that provides long-term benefits through retention of

quality jobs which increase the wealth of the state,

and

c. that agrees to engage in significant modernization and

retooling that will promote the growth of the industry

in Oklahoma and, by doing so, stabilize the economy of

the State of Oklahoma when there is a direct threat to

the existing revenue base and wealth of the state

because existing establishments are at risk of being

lost to other states or nations;

2. The amount of incentives provided pursuant to this act in

connection with a particular establishment be directly related to

benefits due to retention of jobs and the investment of additional

capital for modernizing and retooling;

3. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

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

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

essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

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

individual, company, corporation or association. Nor does this act

authorize the credit of the State of Oklahoma to be given, pledged

or loaned to any individual, company, corporation or association.

Nothing herein shall be construed to constitute a gift by the State

of Oklahoma to any individual, company, corporation or association.
Okla. Stat. tit. 68, § 68-1010a — OK Code / Title 68 / Section 68-1010a
One-time payment of gross production tax - Reduction of
Status: in_force

bond - Delinquency - Reduction of amount of tax due on final return.

A. On or before November 25, 2004, all persons who have

received a gross production tax purchaser reporting number or have

otherwise been approved to remit gross production taxes, shall remit

a one-time payment of gross production tax in an amount equal to the

lesser of the average monthly remittance due from the tax remitter

for the period from September 1, 2003, through August 31, 2004, or

the average monthly remittance for the period from March 1, 2004,

through August 31, 2004. Provided, a tax remitter may apply to the

Oklahoma Tax Commission to reduce its remittance because the average

monthly remittance computed under this paragraph is not reflective

of the current volumes of production reported by the tax remitter.

The application to remit a lesser amount must be filed with the Tax

Commission on or before October 1, 2004. The decision of the Tax

Commission on the application shall be final and no right of appeal

to any court may be taken from such decision.

B. The Tax Commission shall reduce the amount of the bond

required by the Tax Commission by the amount of the one-time

payment. If the bond posted is equal to or less than the amount of

the payment, the tax remitter shall be relieved from the bond

requirement, upon request. The tax remitter shall neither deduct

nor otherwise collect all or any portion of the one-time payment

from any person or entity entitled to the proceeds of production

from an oil or gas lease in the State of Oklahoma.

C. If the tax is not paid on or before November 25, 2004, the

tax shall become delinquent and shall be collected in the manner

provided by law for the collection of delinquent gross production

taxes.

D. The amount of tax due on the final return of a tax remitter

shall be reduced by the amount of the payment made pursuant to this

section. If the amount due is less than the amount of the payment

required by this section, the Tax Commission shall refund the

balance of the payment to the tax remitter.
Okla. Stat. tit. 68, § 68-403.1 — OK Code / Title 68 / Section 68-403.1
Procedures for collection of certain payments in lieu of
Status: in_force

excise taxes and payment of excise taxes.

A. The Oklahoma Tax Commission is hereby authorized and

empowered, if in its discretion it deems practical and reasonable,

to establish procedures for payment of excise taxes levied in

Section 400 et seq. of this title, for the collection from a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 234

wholesaler of payments in lieu of excise taxes authorized pursuant

to a compact entered into by the State of Oklahoma and a federally

recognized Indian tribe or nation pursuant to the provisions of

subsection C of Section 346 of this title, in respect to articles

containing tobacco, pursuant to monthly tobacco products tax

reports. Provided, exercise by the Tax Commission of the authority

granted herein shall be by adoption of rules necessary to establish

procedures for collection of such tax through monthly reporting

procedures consistent with the provisions of Section 400 et seq. of

this title.

B. In the event the Tax Commission shall determine to collect

such tax through monthly reporting procedures and adopt rules and

regulations therefor:

1. All provisions of Section 400 et seq. of this title relating

to untaxed tobacco products shall be interpreted to include and

shall be applicable to all tobacco products for which the tax

required by law has not been paid;

2. No person, retailer or wholesaler, as defined in Section 400

of this title, shall possess, sell, use, exchange, barter, give away

or in any manner deal with any tobacco products within this state

upon which such tax is levied and unpaid; and

3. Any wholesaler required to report and remit such taxes or

payments in lieu of taxes required pursuant to a compact authorized

by subsection C of Section 346 of this title to the Tax Commission

shall be allowed a discount of two percent (2%) of the tax due for

maintaining and collecting such tax or payments for the benefit of

the state, if such tax or payment is timely reported and remitted.
Okla. Stat. tit. 68, § 68-3027 — OK Code / Title 68 / Section 68-3027
Appeals - Finality of unappealed decision
Status: in_force

Either the protestant or the county may appeal from the final

decision of the Court to the Supreme Court of the state, and it

shall be sufficient to perfect such appeal if the appellant shall,

within thirty (30) days from the date of such decision of the Court,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1317

file with the Clerk of the Supreme Court a petition in error with a

copy of the order or decision appealed from. If no appeal be taken,

the decision of the Court shall be final.
Okla. Stat. tit. 68, § 68-24112 — OK Code / Title 68 / Section 68-24112
Renumbered as § 3032 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, § 68-3803 — OK Code / Title 68 / Section 68-3803
Former Military Facility Projects Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "Former

Military Facility Projects Fund". The Oklahoma Tax Commission is

hereby authorized and directed to withhold a portion of the taxes

levied and collected pursuant to Section 2355 of Title 68 of the

Oklahoma Statutes for deposit into the Fund. The amount deposited

shall equal the sum of an amount determined by multiplying the net

benefit rate provided by the Department of Commerce by the gross

payroll of each qualified military facility project establishment.

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 Former Military Facility Development Act.

Liability of the State of Oklahoma to make the payments under the

Former Military Facility Development Act shall be limited to the

balance contained in the Fund created by this section. Provided,

the Tax Commission may never pay more than Two Million Five Hundred

Thousand Dollars ($2,500,000.00) from the Fund in any one (1) fiscal

year.
Okla. Stat. tit. 68, § 68-281 — OK Code / Title 68 / Section 68-281
Oklahoma Tax Commission - Coordinating with city and county governments to increase
Status: in_force

A. For all taxable years which begin on or after January 1, 2016, the Oklahoma Tax Commission shall

establish forms and procedures for an aggregate business filing and remittance. At the election of

a person or entity doing business in this state, the aggregate business filing may be used as a single

filing in lieu of the filing of separate returns, applications or other annual filings required pursuant

to the Oklahoma Income Tax Act, the Franchise Tax Code and the fee required pursuant to

paragraph 18 of subsection A of Section 1142 of Title 18 of the Oklahoma Statutes. The

computation of tax liability and the amount of any fees determined by use of the aggregate

business filing shall be in all respects identical to the computation of such liability pursuant to the

Oklahoma Income Tax Act, the Franchise Tax Code and the Oklahoma General Corporation Act;

provided the remittance procedure shall provide for a single remittance, payment or schedule

pursuant to the requirements of subsections G, H and I of Section 2368 of Title 68 of the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 3county governments to increase sales and use collection.

The Oklahoma Tax Commission shall coordinate with city and

county governments to increase state and local sales and use tax

collections through joint enforcement efforts. Provided, the Tax

Commission shall maintain central administration, and sales and use

tax remitters shall not be subjected to duplicate audits, reports,

or other collection efforts.
Okla. Stat. tit. 68, § 68-1354.26 — OK Code / Title 68 / Section 68-1354.26
Refund of incorrectly paid sales or use taxes
Status: in_force

A. A consumer may seek a refund of incorrectly paid sales or

use taxes directly from the state or it may seek a refund from its

vendor.

B. These refund procedures provide the first course of remedy

available to purchasers seeking a return of over-collected sales or

use taxes from the seller. A cause of action against the seller for

the over-collected sales or use taxes does not accrue until a

purchaser has provided written notice to a seller and the seller has

had sixty (60) days to respond. Such notice to the seller must

contain the information necessary to determine the validity of the

request.

C. In connection with a purchaser's request from a seller of

over-collected sales or use taxes, a seller shall be presumed to

have a reasonable business practice, if in the collection of such

sales or use taxes, the seller uses either a certified service

provider or a certified automated system, including a proprietary

system, that is certified by the Oklahoma Tax Commission and has

remitted to the state all taxes collected less any deductions,

credits, or collection allowances.

D. Nothing in this section shall operate to extend any person's

time to seek a refund of sales or use taxes collected or remitted in

error.
Okla. Stat. tit. 68, § 68-500.34 — OK Code / Title 68 / Section 68-500.34
License application process
Status: in_force

A. Each application for a license under this act shall be made

upon a form prepared and furnished by the Commission. It shall be

subscribed to by the applicant and shall contain the information as

the Commission may reasonably require for the administration of this

act, including the applicant's federal identification number and,

with respect to the applicant for an exporter's license, a copy of

the applicant's license to purchase or handle motor fuel tax free in

the specified destination state or states for which the export

license is to be issued.

B. The Commission shall investigate each applicant for a

license under this act. No license shall be issued if the

Commission determines that any one of the following exists:

1. The application is not filed in good faith;

2. The applicant is not the real party in interest;

3. The license of the real party in interest has been revoked

for cause;

4. Any good cause the Commission may determine;

5. With respect to an exporter's license, the applicant is not

licensed in the intended specific state(s) of destination; or

6. The applicant has a prior conviction for motor fuel tax

evasion.

C. Applicants, including corporate officers, partners, and

individuals, for a license issued by the Commission may be required

to submit their fingerprints to the Commission at the time of

applying. Officers of publicly held corporations and their

subsidiaries shall be exempt from this fingerprinting provision.

Persons, other than applicants for an importer's license, who

possessed licenses issued under a predecessor statute continuously

for three (3) years prior to the effective date of this act shall

also be exempt from this provision. Fingerprints required by this

section must be submitted on forms prescribed by the Commission.

The Commission may forward to the Federal Bureau of Investigation or

any other agency for processing all fingerprints submitted by

license applicants. The receiving agency shall issue its findings

to the Commission. The Commission, or another state agency, may

maintain a file of fingerprints.
Okla. Stat. tit. 68, § 68-55008 — OK Code / Title 68 / Section 68-55008
Emission Reduction Project defined
Status: in_force

As used in the Oklahoma Emission Reduction Technology Incentive

Act, "Emission Reduction Project" means and includes, but is not

limited to:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1563

1. Existing and new technology projects that reduce on-site

emissions of regulated pollutants or carbon oxides from stationary

sources; and

2. Existing and new technology projects that reduce emissions

from upstream, midstream, and downstream oil and gas exploration,

production, completions, gatherings, storage, processing, refining,

distribution, and transmission activities through the following:

a. the replacement, repair, or retrofit of stationary

compressor engines,

b. the installation of systems and/or equipment to reduce

or eliminate the loss of gas, venting of gas, flaring

of gas, or burning of gas using other combustion

control devices,

c. the installation of systems and/or equipment to reduce

the per barrel consumption of energy, or

d. the installation of emissions monitoring equipment or

devices.
Okla. Stat. tit. 68, § 68-500.24 — OK Code / Title 68 / Section 68-500.24
Suppliers' entitlement to credit for uncollectible
Status: in_force

taxes.

A. In computing the amount of motor fuel tax due, the supplier

shall be entitled to a credit against the tax payable the amount of

tax paid by the supplier that has become uncollectible from an

eligible purchaser.

B. The supplier shall provide notice to the Commission of a

failure to collect tax within ten (10) business days following the

date on which the supplier was earliest entitled to collect the tax

from the eligible purchaser under Section 22 of this act.

C. The Commission shall adopt rules establishing the evidence a

supplier must provide to receive the credit.

D. The credit shall be claimed on the first return following

the expiration of the ten-day period as provided in this section if

the payment remains unpaid as of the filing date of that return or

the credit shall be disallowed.

E. The claim for credit shall identify the defaulting eligible

purchaser and any tax liability that remains unpaid.

F. If an eligible purchaser fails to make a timely payment of

the amount of tax due, the credit of the supplier shall be limited

to the amount due from the purchaser, plus any tax that accrues from

that purchaser for a period of ten (10) days following the date of

failure to pay.

G. No additional credit shall be allowed to a supplier under

this section until the Commission has authorized the purchaser to

make a new election under Section 23 of this act.
Okla. Stat. tit. 68, § 68-2357.20 — OK Code / Title 68 / Section 68-2357.20
Renumbered as § 2-11-307 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-227.1 — OK Code / Title 68 / Section 68-227.1
Illegal or invalid state tax laws - Process for
Status: in_force

obtaining refund of amounts paid.

A. Notwithstanding the provisions of any state tax law relating

to or providing for the refund of taxes erroneously paid, no

taxpayer shall be entitled to nor be allowed any refund of taxes,

penalties or interest paid pursuant to a state tax law subsequently

determined by a final decision of a court of competent jurisdiction

to be illegal or invalid under the Constitution or laws of this

state or of the United States, unless such taxpayer shall have

timely availed himself or herself of the remedies and procedures

provided by Section 207, 221, 226 or 815 of Title 68 of the Oklahoma

Statutes to protest or challenge such tax, or, where the remedies

provided by such sections are unavailable because the tax has not

yet been assessed or proposed against such taxpayer, such taxpayer

shall have brought an action for declaratory judgment in the

district court to declare such tax or tax law illegal or invalid.

B. The provisions of this section shall apply to all state

taxes, and shall also apply to the refund of any tax imposed by any

municipality or county of this state where, under applicable law,

such tax is collected by the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-1354.34 — OK Code / Title 68 / Section 68-1354.34
Taxability matrix - Relief from liability
Status: in_force

A. The Tax Commission shall complete a taxability matrix as

required under the Streamlined Sales and Use Tax Agreement to

verify application of terms defined within the Library of

Definitions in the Agreement.

B. Sellers and certified service providers shall be relieved

from liability for having charged and collected the incorrect

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

service provider relying on erroneous data provided in the

taxability matrix.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 470
Okla. Stat. tit. 68, § 68-308 — OK Code / Title 68 / Section 68-308
Purchase, manufacture, custody, and sale of stamps
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 167

(a) The stamps placed upon packages of cigarettes shall

be purchased by the Commission in proper

denominations, shall contain the words "Oklahoma Tax

Commission," and shall be of such design, character, color

combinations, color changes, sizes, and material as the

Commission may, by its rules and regulations, determine

to afford the best security to the state. The Commission

may require of the manufacturer from whom it purchases

such stamps a bond in an amount to be determined by the

Commission, containing such conditions as the

Commission may deem necessary in order to protect the

state against loss. The Commission shall be responsible

for the custody and sale of the stamps, and for the

disposition of the proceeds thereof. It shall be the duty of

the Tax Commission to manufacture or contract for

revenue stamps required by this article; provided, that if

such stamps are contracted for, the manufacture thereof

shall be within the jurisdiction of the criminal and civil

courts of this state, unless such stamps cannot be

obtained in this state at a fair price or of acceptable

quality. If stamps are manufactured outside of the state,

then the Commission shall keep a reliable agent at the

place of manufacture during the period of manufacture

and such agent shall be authorized and instructed to take

any and all precautions necessary to safeguard the state

against forgery and misdelivery of any stamps. The

Commission shall, in contracting for manufacture,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 168

consider the safeguarding of stamps to be of paramount

importance and shall provide therefor in a manner

commensurate with the monetary value of such stamps.

(b) The Tax Commission shall, under rules promulgated by the

Commission, give credit to a wholesaler for stamps affixed to

packages of cigarettes returned to a manufacturer or not sold and

destroyed in the presence of an employee of the Tax Commission.

Application to the Tax Commission for credit must be accompanied by

affidavit, copy of bill of lading for shipment to the manufacturer,

or other proof required by the Tax Commission.

(c) The Commission shall sell the stamps to all licensed

manufacturers, wholesalers, warehousemen and/or jobbers, retailers,

or consumers, who have purchased cigarettes from wholesalers or

jobbers within or without the State of Oklahoma, doing business

within the State of Oklahoma. All orders for stamps must be

accompanied by cash, cashier's check or money order, made payable to

the Oklahoma Tax Commission; provided, however, that the Tax

Commission may accept personal checks in payment for such stamps

upon a determination by the Commission that the purchaser thereof is

financially responsible.
Okla. Stat. tit. 68, § 68-2385.10 — OK Code / Title 68 / Section 68-2385.10
Refunds - Filing of return as constituting claim
Status: in_force

In the event that the completed return of the taxpayer discloses

a refund to be due by reason of the credits for withholding and/or

estimated taxes previously paid, the filing of such tax return shall

constitute a claim for refund of the excess.
Okla. Stat. tit. 68, § 68-340 — OK Code / Title 68 / Section 68-340
Association empowered to file suits
Status: in_force

Any duly organized and existing trade association, whether

incorporated or not, is hereby authorized to institute and prosecute

a suit or suits for injunctive or other relief provided for under

the terms of this act, as the real party in interest for and on

behalf of one or more of said association's members, when violation

of this act directly or indirectly affects or threatens to affect or

injure such member or members, or where violation of this act

threatens to impair fair competition or otherwise affects such

member as herein provided.
Okla. Stat. tit. 68, § 68-302-7 — OK Code / Title 68 / Section 68-302-7
Additional tax on cigarettes - Rates - Apportionment of
Status: in_force

revenue.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 156

A. For the purpose of providing revenue for the support of the

functions of state government, in addition to the tax levied in

Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 of Title 68 of

the Oklahoma Statutes, there is hereby levied upon the sale, use,

gift, possession or consumption of cigarettes, as defined in

Sections 301 through 325 of Title 68 of the Oklahoma Statutes,

within this state, a tax at the rate of fifty (50) mills per

cigarette.

B. 1. Except as provided in paragraph 2 of this subsection,

the revenue resulting from the additional tax levied in subsection A

of this section shall be apportioned as provided in paragraph 3 of

this subsection.

2. The net amount of any revenue resulting from a payment in

lieu of excise taxes on cigarettes levied by this section, which net

amount shall be calculated after deductions for rebates owed

pursuant to a compact with a federally recognized Indian tribe or

nation, shall be apportioned as provided in paragraph 3 of this

subsection.

3. a. Prior to July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer who shall

deposit such revenue in the General Revenue Fund.

b. Beginning July 1, 2019, the resulting revenues as

described by paragraphs 1 and 2 of this subsection

shall be apportioned by the Oklahoma Tax Commission

and transmitted to the State Treasurer, who shall

deposit such revenue to the credit of the State Health

Care Enhancement Fund, created in Enrolled House Bill

No. 1016 of the 2nd Extraordinary Session of the 56th

Oklahoma Legislature.

C. No part of the revenues resulting from the additional taxes

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

cigarette tax collections to be paid into:

1. The State of Oklahoma Building Bonds of 1961 Sinking Fund

pursuant to the provisions of Sections 57.31 through 57.43 of Title

62 of the Oklahoma Statutes;

2. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund pursuant to the provisions of Sections 57.61 through

57.73 of Title 62 of the Oklahoma Statutes;

3. The State of Oklahoma Institutional Building Bonds of 1965

Sinking Fund Series C and Series D pursuant to the provisions of

Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;

4. The State of Oklahoma Building Bonds of 1968 Sinking Fund

pursuant to the provisions of Sections 57.121 through 57.193 of

Title 62 of the Oklahoma Statutes; or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 157

5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to

the provisions of Sections 57.300 through 57.313 of Title 62 of the

Oklahoma Statutes.

D. The cigarette taxes levied in this section shall be

collected and administered as provided by law for other cigarette

taxes now levied, collected and administered pursuant to the

provisions of Sections 301 through 325 of Title 68 of the Oklahoma

Statutes.
Okla. Stat. tit. 68, § 68-1361.1 — OK Code / Title 68 / Section 68-1361.1
Consumer exempt from tax - Liability of vendor -
Status: in_force

Confidentiality.

A. If a vendor, in good faith, timely accepts from a consumer

properly completed documentation certified by the Oklahoma Tax

Commission that such consumer is exempt from the taxes levied by the

Oklahoma Sales Tax Code, the vendor shall be relieved of any

liability for any sales tax or the duty to collect any sales tax

imposed by the provisions of Section 1361 of this title upon such

vendor with respect to such sale.

B. A vendor who has actual knowledge that a consumer is

entitled to an exemption under paragraph 34 of Section 1357 of this

title and who willfully or intentionally refuses to honor the

exemption shall be punished by an administrative fine of Five

Hundred Dollars ($500.00) per offense. A second or subsequent

violation of this subsection shall be unlawful and constitute a

misdemeanor offense punishable by a fine of not more than Five

Hundred Dollars ($500.00) per such offense, in addition to any

administrative fine. The Tax Commission shall refer any vendor who

has more than once willfully or intentionally refused to honor the

exemption, whether fined or not, to the district attorney where the

vendor is located for prosecution. For the purposes of this

subsection, “vendor” means any individual most responsible for

supervising, and the conduct of, any employee who intentionally

refuses to honor the exemption including, but not limited to, a

manager, owner, partner or corporate officer.

C. Any written communication between the Commission and any

holder of a sales tax permit that is an attempt by the Commission to

enforce the provisions of this section shall be public and,

notwithstanding any other provision of law, no presumption of

confidentiality shall exist for such communications. The Commission

shall, upon request of any consumer entitled to an exemption under

paragraph 34 of Section 1357 of this title, transmit to such

consumer copies of such communication.
Okla. Stat. tit. 68, § 68-1357.10 — OK Code / Title 68 / Section 68-1357.10
Clothing or footwear - Exemption of certain sales -
Status: in_force

Exceptions.

A. The sale of an article of clothing or footwear designed to

be worn on or about the human body shall be exempt from the tax

imposed by Section 1354 of Title 68 of the Oklahoma Statutes if:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 523

1. The sales price of the article is less than One Hundred

Dollars ($100.00); and

2. The sale takes place during a period beginning at 12:01 a.m.

on the first Friday in August and ending at 12 midnight on the

following Sunday, covering a period of three (3) days.

B. Subsection A of this section shall not apply to:

1. Any special clothing or footwear that is primarily designed

for athletic activity or protective use and that is not normally

worn except when used for athletic activity or protective use for

which it is designed;

2. Accessories, including jewelry, handbags, luggage,

umbrellas, wallets, watches, and similar items carried on or about

the human body, without regard to whether worn on the body in a

manner characteristic of clothing; and

3. The rental of clothing or footwear.

C. The Oklahoma Tax Commission shall promulgate any necessary

rules to implement the provisions of this section.
Okla. Stat. tit. 68, § 68-2357.74B — OK Code / Title 68 / Section 68-2357.74B
Recapture event - Tax increase due to recaptured
Status: in_force

credit amount.

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

respect to a qualified investment in an Oklahoma rural small

business venture:

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

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

for acquisition of tangible or intangible assets to be used in the

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

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

business venture within eighteen (18) months after the qualified

investment is made or within an extension of such period as provided

in Section 2357.72 of this title. For purposes of this paragraph,

“working capital” shall not include consulting, brokerage or

transaction fees;

2. The investment in the rural small business venture is

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

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

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

liquidity event”. As used in the Rural Venture Capital Formation

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

Oklahoma rural small business venture:

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

acquired by share acquisition, share exchange, merger,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 857

consolidation or other similar transaction by another

person or entity other than:

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

made a qualified investment in the qualified

rural small business capital company that

provided funds for use by the Oklahoma rural

small business venture, or

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

made an investment in conjunction with a

qualified investment made by the qualified rural

small business capital company that provided

funds for use by the Oklahoma rural small

business venture,

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

equity securities pursuant to the requirements of the

United States Securities and Exchange Commission or

other applicable federal law governing the sale of

securities in interstate commerce,

c. makes an amortization payment under the terms of a

subordinated debt instrument, or

d. repays indebtedness from net income as determined in

accordance with generally accepted accounting

principles or proceeds of the sale of assets in the

ordinary course of business; or

3. The Oklahoma Tax Commission finds that the qualified

investment does not meet the requirements of the Rural Venture

Capital Formation Incentive Act.

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

investment for which a credit authorized by either Section 2357.73

or Section 2357.74 of this title has been claimed, the tax imposed

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

the Oklahoma Statutes against which the credit has been claimed

shall be increased to the extent of the recaptured credit amount.

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

equal to the sum of:

1. The aggregate decrease in the credits previously allowed to

the taxpayer pursuant to Section 2357.73 or Section 2357.74 of this

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

credit had been authorized with respect to the qualified investment;

plus

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

on the amount determined pursuant to paragraph 1 of this subsection

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

date for filing the applicable report or return for the prior

taxable period.

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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 858

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

liability, the carryforwards allowed shall be adjusted accordingly.

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

after such credits have been allowed, but which is subsequently

determined to constitute a recapture event, the Tax Commission shall

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

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

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

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

utilizing such credits is filed.

F. The provisions of subsection E of this section shall

supersede any other provision of the Uniform Tax Procedure Code or

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

credits based upon an otherwise applicable statute of limitations.

G. Notwithstanding any other provision of this section, a

recapture event shall not occur with respect to qualified

investments made by a qualified rural small business capital company

that is also licensed as a rural business investment company under 7

U.S.C., Section 2009cc et seq., or any successor statute, at the

time of the qualified investment. The qualified rural small

business capital company shall include in its annual report proof of

a valid license under the federal statute.
Okla. Stat. tit. 68, § 68-247 — OK Code / Title 68 / Section 68-247
Additional penalty for filing return or report containing
Status: in_force

insufficient information to determine correctness of tax liability -

Purpose.

Any taxpayer who files a purported state tax return or report

that does not contain sufficient information to determine the

correctness of the reported tax liability and that, on its face,

indicates a prima facie intent to delay or impede the administration

or enforcement of any state tax law shall be subject to a penalty,

in addition to any other penalty imposed by law, in the amount of

Five Thousand Dollars ($5,000.00). Said penalty shall be recoverable

by the Tax Commission as a part of the tax and shall be apportioned

as provided for the apportionment of the tax on which such penalty

is collected.

This provision is intended to impose an additional penalty on

those taxpayers who do not file required tax returns or reports in

processible form, make spurious constitutional claims on the face of

the return or report, refuse to complete the return or report,

present information that is clearly inconsistent, or declare "gold

standard" or "war tax" deductions or any other similar claim with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 126

the intent not to file required tax returns or reports in a

processible form.
Okla. Stat. tit. 68, § 68-2379 — OK Code / Title 68 / Section 68-2379
Taxes levied by prior laws
Status: repealed

This act shall not release, extinguish or otherwise affect the

liability of any person or property for taxes that shall have

accrued, or become payable or owing, under any law repealed by this

act, and which shall have not been paid when this act becomes

effective. All such taxes shall remain payable and be subject to

the laws levying same to the same extent as if this act had not been

enacted, and when collected shall be apportioned or distributed as

provided by such laws. All remedies for the collection of unpaid

taxes, existing or available when this act becomes effective, shall

be available for the collection of taxes due under such prior laws

or due under this act, and this act shall not affect any proceeding

or action commenced before the effective date hereof, or any

proceeding or action pending when this act becomes effective.
Okla. Stat. tit. 68, § 68-712 — OK Code / Title 68 / Section 68-712
Records of dealers and users
Status: in_force

Every special fuel dealer using special fuel to propel any motor

vehicle on the highways of this state and all special fuel users,

including special fuel users who import special fuel into this state

in the supply tanks of motor vehicles using the highways for

commercial purposes, shall keep, in addition to the foregoing

requirements as to records which apply to them, records of the

mileage traveled by each and all motor vehicles propelled by special

fuel using the highways of this state including the motor vehicles

owned, operated, leased or under any other form of contract,

together with inventories, withdrawals, deliveries, purchases

supported by invoices, and such other records as may be required by

the tax Commission. All such records and invoices must be preserved

for a period of at least three (3) years.
Okla. Stat. tit. 68, § 68-2845 — OK Code / Title 68 / Section 68-2845
Assessment of unassessed real estate
Status: in_force

When any real estate has failed to be assessed for ad valorem

taxes for any prior year or years, the same shall be assessed for ad

valorem taxes for said prior year or years by the county assessor,

and the taxes thereupon may be paid without the payment of any

penalty or interest accruing prior to the date of assessment,

provided that all taxes are paid within thirty (30) days after the

date of such assessment and the sending of written notice thereof.

If not so paid within said thirty (30) days, it shall be the duty of

the county treasurer to collect the same in the manner provided by

law, together with penalty at the lawful rate calculated from the

date the same would have been delinquent had it been timely

assessed, but in no event to an extent greater than one hundred

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1179

percent (100%) of the principal amount thereof and not to exceed

fifteen (15) years.
Okla. Stat. tit. 68, § 68-360.5 — OK Code / Title 68 / Section 68-360.5
Nonresident or foreign nonparticipating manufacturers -
Status: in_force

Appointment of agent - Appointment of Secretary of State.

A. Any nonresident or foreign nonparticipating manufacturer

that has not registered to do business in this state as a foreign

corporation or business entity shall appoint and continually engage

without interruption, as a condition precedent to having its brand

families included or retained in the directory, the services of an

agent in this state to act as agent for the service of process on

whom all process, and any action or proceeding against it concerning

or arising out of the enforcement of the Master Settlement Agreement

Complementary Act and Sections 600.21 through 600.23 of Title 37 of

the Oklahoma Statutes, may be served in any manner authorized by

law. The service shall constitute legal and valid service of

process on the nonparticipating manufacturer. The nonparticipating

manufacturer shall provide the name, address, phone number, and

proof of the appointment and availability of the agent to perform

the duties of an agent pursuant to the Master Settlement Agreement

Complementary Act and to the satisfaction of the Oklahoma Tax

Commission and the Attorney General. Any nonparticipating

manufacturer located outside of the United States shall, as an

additional condition precedent to having its brand families listed

or retained in the Directory, cause each of its importers into the

United States of any of its brand families to be sold in Oklahoma to

appoint and continuously engage without interruption the services of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 211

an agent in the State of Oklahoma in accordance with the provisions

of this act. All obligations of a nonparticipating manufacturer

imposed by this act with respect to appointment of its agent shall

likewise apply to such importers with respect to appointment of

their agents.

B. The nonparticipating manufacturer shall provide notice to

the Oklahoma Tax Commission and Attorney General thirty (30)

calendar days prior to termination of the authority of an agent and

shall further provide proof to the satisfaction of the Attorney

General of the appointment of a new agent no less than five (5)

calendar days prior to the termination of an existing agent

appointment. If an agent terminates an agency appointment, the

nonparticipating manufacturer shall notify the Oklahoma Tax

Commission and Attorney General of the termination within five (5)

calendar days and shall include proof to the satisfaction of the

Attorney General of the appointment of a new agent.

C. Any nonparticipating manufacturer whose cigarettes are sold

in this state, who has not appointed and engaged an agent as

required by this section, shall be deemed to have appointed the

Secretary of State as its agent and may be proceeded against in

courts of this state by service of process upon the Secretary of

State. However, the appointment of the Secretary of State as the

agent shall not satisfy the condition precedent for having the brand

families of the nonparticipating manufacturer included or retained

in the directory.
Okla. Stat. tit. 68, § 68-346 — OK Code / Title 68 / Section 68-346
Legislative findings - Intent of Legislature - Cigarette
Status: in_force

and tobacco products tax compacts - Audits.

A. The Legislature finds that:

1. Federal law recognizes the right of Indian tribes or nations

to engage in sales of cigarettes and tobacco products to their

members free of state taxation;

2. The doctrine of tribal sovereign immunity prohibits the

State of Oklahoma from bringing a lawsuit against an Indian tribe or

nation to compel the tribe or nation to collect state taxes on sales

made in Indian country to either members or nonmembers of the tribe

or nation without a waiver of immunity by the tribe or nation or

congressional abrogation of the doctrine; and

3. The Supreme Court of the United States, in "Oklahoma Tax

Commission v. Citizen Band Pottawatomie Indian Tribe of Oklahoma",

suggested that a state may provide other methods of collection of

state taxes on sales of cigarettes and tobacco products made by

Indian tribes or nations to persons who are not members of the tribe

or nation, such as entering into mutually satisfactory agreements

with Indian tribes or nations.

B. It is the intent of the Legislature to establish a system of

state taxation of sales of cigarettes and tobacco products made by

federally recognized Indian tribes or nations or their licensees,

other than such tribes or nations which have entered into a compact

with the State of Oklahoma pursuant to the provisions of subsection

C of this section, under which the rate of payments in lieu of state

taxes is less than the rate of state taxes on other sales of

cigarettes and tobacco products in order to allow such tribes or

nations or their licensees to make sales of cigarettes and tobacco

products to tribal members free of state taxation.

C. The Governor is authorized by this enactment to enter into

cigarette and tobacco products tax compacts on behalf of the State

of Oklahoma with the federally recognized Indian tribes or nations

of this state. The compacts shall set forth the terms of agreement

between the sovereign parties regulating sale of cigarettes and

tobacco products by the tribes or nations or their licensees in

Indian country. All sales in Indian country by those compacting

tribes or nations and their licensees shall be exempt from the taxes

levied pursuant to the provisions of Section 301 et seq., Section

401 et seq. and Section 1350 et seq. of Title 68 of the Oklahoma

Statutes and Sections 349 and 425 of this title, subject to the

following terms and conditions:

1. A payment in lieu of state sales and excise taxes, as

provided for in said compact, shall be paid to the State of Oklahoma

by the tribes or nations, their licensees or their wholesalers upon

purchase of all cigarettes and tobacco products intended for resale

in Indian country by the tribes or nations or their licensees;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 195

2. All cigarettes and tobacco products sold or held for sale to

the public, without distinction between member and nonmember sales,

shall bear a payment in lieu of tax stamp evidencing that payment in

lieu of state taxes has been paid to the state. State and tribal

officials may provide for use of a single joint stamp evidencing

payment of both the payment in lieu of tax as specified in a compact

pursuant to the provisions of this section and any tax levied by a

tribe or nation;

3. In the event that a compacting tribe or nation fails to

comply with all terms and conditions of the compact including, but

not limited to, requirements to include all state taxes required by

the terms of the compact to be collected by the tribe or nation in

the price of its cigarettes or tobacco products, the tribe or nation

shall not be eligible to receive any payment due from the state

pursuant to the terms of the compact for the tax-reporting period

during which the noncompliance occurred;

4. Records of all sales of cigarettes and tobacco products to

the tribes or nations and their licensees shall be kept by all

wholesalers doing business in the State of Oklahoma and shall be

made available for inspection by state officials on a timely basis.

Copies of all invoices of wholesale sales of cigarettes or tobacco

products to tribally owned or licensed retail stores shall be

forwarded by the wholesaler to the Oklahoma Tax Commission; and

5. For purposes of a compact pursuant to the provisions of this

section, the term "tribal licensee" shall only extend to:

a. members of the tribe or nation, and

b. business entities in which the tribe or nation or

tribal members have a majority ownership interest.

D. In addition to any other authority granted by law, the Tax

Commission shall regularly conduct an audit of wholesalers,

distributors, jobbers and warehousemen selling cigarettes or tobacco

products to a federally recognized Indian tribe or nation or a

tribally owned or licensed store to determine if the correct amount

of tax payable under this act has been collected and to determine

compliance with any and all compacts.
Okla. Stat. tit. 68, § 68-1625.1 — OK Code / Title 68 / Section 68-1625.1
Certain person to deliver license copies to Office of
Status: in_force

the State Fire Marshal.

A. Any wholesaler, manufacturer or distributor who sells retail

fireworks licenses, pursuant to paragraph 4 of Section 1625 of this

title, shall deliver to the Office of the State Fire Marshal on

January 31 and July 31 of each calendar year all copies of retail

fireworks licenses which such wholesaler, manufacturer or

distributor has issued during the preceding six-month period.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 687

B. If the license copies are not delivered to the Office of the

State Fire Marshal on January 31 and July 31 of each calendar year,

an additional penalty of Five Dollars ($5.00) shall accrue for each

day thereafter that said license copies are not delivered pursuant

to the provisions of this section.
Okla. Stat. tit. 68, § 68-2827 — OK Code / Title 68 / Section 68-2827
Book, records and materials to be maintained by county
Status: in_force

assessor.

Each county assessor shall keep such books and records as are

required by the rules and regulations of the Oklahoma Tax Commission

including, but not limited to, publications provided by the Oklahoma

Tax Commission to assist the assessor and appraisal staff in the

valuation of taxable property as required by law.
Okla. Stat. tit. 68, § 68-4501 — OK Code / Title 68 / Section 68-4501
Short title - Oklahoma Remote Quality Jobs Incentive Act
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1500

This act shall be known and may be cited as the "Oklahoma Remote

Quality Jobs Incentive Act".
Okla. Stat. tit. 68, § 68-55006 — OK Code / Title 68 / Section 68-55006
Short title - Oklahoma Emission Reduction Technology
Status: in_force

Incentive Act.

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

as the "Oklahoma Emission Reduction Technology Incentive Act".
Okla. Stat. tit. 68, § 68-315 — OK Code / Title 68 / Section 68-315
Inspections and examinations
Status: in_force

For the purpose of enabling the Oklahoma Tax Commission to

determine the tax liability of a distributor, wholesale dealer,

retail dealer, distributing agent or any other person dealing in

cigarettes, or to determine whether a tax liability has been

incurred, it shall have the right to inspect any premises where

cigarettes are manufactured, produced, made, stored, transported,

sold, or offered for sale or exchange, and to examine all of the

records required herein to be kept or any other records that may be

kept incident to the conduct of the cigarette business of such

distributor, wholesale dealer, retail dealer, distributing agent, or

any other person dealing in cigarettes. The authorized agent of the

Oklahoma Tax Commission shall also have the right, as an incident,

to determine the said tax liability, or whether a tax liability has

been incurred, to examine all stocks of cigarette stamps, and for

the foregoing purpose such authorized agent shall also have the

right to remain upon the premises for such length of time as may be

necessary to fully determine such tax liability, or whether a tax

liability has been incurred; and it shall be unlawful for any of the

foregoing persons to fail to produce upon demand by the Tax

Commission, or any of its authorized agents, any records herein

required to be kept, or to hinder or prevent in any manner the

inspection of said records, or the examination of said premises.
Okla. Stat. tit. 68, § 68-55012 — OK Code / Title 68 / Section 68-55012
XXX
Status: in_force

The Oklahoma Emission Reduction Technology Rebate Program shall

cease on July 1, 2027.
Okla. Stat. tit. 68, § 68-3608 — OK Code / Title 68 / Section 68-3608
Promulgation of rules
Status: in_force

The Department of Commerce and the Tax Commission shall

promulgate rules necessary to implement their respective duties and

responsibilities under the provisions of this act.
Okla. Stat. tit. 68, § 68-1357.7 — OK Code / Title 68 / Section 68-1357.7
Horses - Exemption
Status: in_force

There are hereby specifically exempted from the tax levied by

this article, sales of horses after January 1, 1989.
Okla. Stat. tit. 68, § 68-3909 — OK Code / Title 68 / Section 68-3909
Establishment receiving incentive payment and its
Status: in_force

contractors and subcontractors ineligible to receive certain tax

credits and exemptions.

Notwithstanding any other provision of law, if a qualified

establishment receives an incentive payment pursuant to the

provisions of this act, neither the qualified establishment nor its

contractors or subcontractors shall be eligible to receive the

credits or exemptions provided for in the following provisions of

law in connection with the activity for which the incentive payment

was received:

1. Paragraphs 16 and 17 of Section 1357 of this title;

2. Paragraph 8 of Section 1359 of this title;

3. Section 2357.4 of this title;

4. Section 2357.7 of this title;

5. Section 2-11-303 of Title 27A of the Oklahoma Statutes;

6. Section 2357.22 of this title;

7. Section 2357.31 of this title;

8. Section 54003 of this title;

9. Section 54006 of this title;

10. Section 625.1 of Title 36 of the Oklahoma Statutes; or

11. Subsections C and D of Section 2357.59 of this title.
Okla. Stat. tit. 68, § 68-2493 — OK Code / Title 68 / Section 68-2493
Renumbered as § 3013 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 1115
Okla. Stat. tit. 68, § 68-360.2 — OK Code / Title 68 / Section 68-360.2
Declaration of public policy
Status: in_force

The Oklahoma Legislature declares that violations of Sections

600.1 through 600.23 of Title 37 of the Oklahoma Statutes threaten

the integrity of the Master Settlement Agreement as defined in

Section 600.22 of Title 37 of the Oklahoma Statutes, the fiscal

soundness of the state, and the public health. The Legislature

declares that enacting this act enhances the Prevention of Youth

Access to Tobacco Act by preventing violations and aiding in the

enforcement of the Master Settlement Agreement Complementary Act and

thereby safeguard the Master Settlement Agreement, the fiscal

soundness of the state, and the public health.
Okla. Stat. tit. 68, § 68-1633 — OK Code / Title 68 / Section 68-1633
Inspection and certification of Display Fireworks
Status: in_force

facilities.

No person shall engage in the business of manufacturing Display

Fireworks without first requesting the State Fire Marshal to conduct

a fire and safety inspection and receiving certification that a

satisfactory inspection was conducted. All manufacturers of Display

Fireworks shall be required to comply with the standards promulgated

by the National Fire Protection Agency, Section 1124-Code for

Manufacture, Transportation and Storage of Fireworks.

Upon written request of a Display Fireworks manufacturer, the

State Fire Marshal shall, within ten (10) days, conduct a fire and

safety inspection and shall, upon satisfactory inspection, issue

certification of the inspection. Thereafter, the State Fire Marshal

shall conduct a fire and safety inspection at least once every six

(6) months.

Whenever the State Fire Marshal shall find any violation of

NFPA-1124 which would endanger persons or property, the State Fire

Marshal shall immediately order the manufacturing facility closed

until such time as the violations are remedied and a new inspection

and certification takes place.

Any person engaging in the business of manufacturing Display

Fireworks without current certification of a satisfactory fire and

safety inspection or any person refusing to comply with the State

Fire Marshal's order to close a Display Fireworks manufacturing

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

punished by imprisonment in the county jail not exceeding one (1)

year or by a fine not exceeding Ten Thousand Dollars ($10,000.00) or

both such fine and imprisonment.

Any person manufacturing Display Fireworks on the effective date

of this act shall, within ninety (90) days, be licensed and

inspected pursuant to this act.
Okla. Stat. tit. 68, § 68-3102 — OK Code / Title 68 / Section 68-3102
Personal property tax lien - Notice - Entry on docket -
Status: in_force

Priority.

Except for periods governed by the provisions of subsection C of

Section 3148 of this title, within sixty (60) days after taxes on

personal property shall become delinquent as of April 1, the county

treasurer shall mail notice to the last-known address of such

delinquent taxpayer and cause a general notice to be published one

time in some newspaper of general circulation, published in the

county, giving the name of each person owing delinquent personal

property taxes, stating the amount thereof due, and stating that

such delinquent personal property taxes, within thirty (30) days

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1323

from date of this publication, shall be placed on a personal

property tax lien docket in the office of the county treasurer and

the homestead exemption of such taxpayer shall be canceled pursuant

to Section 2892 of this title. Such liens are superior to all other

liens, conveyances or encumbrances filed subsequent thereto, on real

or personal property. The tax lien shall be a lien on all real and

personal property of the taxpayer in the county for a period of

seven (7) years, except as otherwise provided in subsection B of

Section 3103 of this title. From and after the entry of the tax

upon the tax lien docket, any person claiming any interest in any

land or personal property can sue the county treasurer and board of

county commissioners in the district court to determine the validity

or priority of the lien.
Okla. Stat. tit. 68, § 68-3025 — OK Code / Title 68 / Section 68-3025
Powers and duties of Court - Continuances
Status: in_force

Said Court shall have the power and it shall be its duty to hear

and determine all protests filed under Section 24103 of this Code,

and it shall have the power to administer oaths, compel the

attendance of witnesses and production of evidence, including any

public record from any county in the state upon the hearing of such

protests. Said Court shall proceed to hear and determine all said

protests as speedily as practicable, and, so far as practicable,

shall hear all protests for any county on the same date; provided

that continuances may be granted as to any protestant or any county

upon good cause shown.
Okla. Stat. tit. 68, § 68-1396 — OK Code / Title 68 / Section 68-1396
Penalties - Class actions by purchasers
Status: in_force

A. The Commission shall assess a penalty in the amount of

Twenty Thousand Dollars ($20,000.00) or twenty percent (20%) of

total sales in Oklahoma during the previous twelve (12) months,

whichever is less, against a marketplace facilitator or a referrer

that makes an election under subsection A of Section 1392 of this

title to comply with the notice and reporting requirements, or is

deemed to have made such election under subsection F of Section 1392

of this title, and fails to comply with the requirements under

Section 1394 or 1395 of this title. The penalty shall be assessed

separately for each violation but may only be assessed once in a

calendar year.

B. A marketplace facilitator or a referrer that makes an

election under subsection A of Section 1392 of this title to collect

and remit the tax imposed under Section 1354 or 1402 of this title

Oklahoma Statutes - Title 68. Revenue and Taxation Page 652

shall be subject to all of the provisions of this title with respect

to the collection and remittance of such tax and shall be subject to

all of the penalties and interest levied under this title for

failing to comply with the provisions of Sections 1391 through 1397

of this title except as provided in this section.

C. For a period of five (5) years after April 10, 2018, the Tax

Commission may abate or reduce any penalty or interest imposed under

subsection B of this section due to hardship or for good cause

shown.

D. A marketplace facilitator or a referrer is relieved of

liability under subsection B of this section if the marketplace

facilitator or the referrer can show to the satisfaction of the

Commission that the failure to collect the correct amount of tax was

due to incorrect information given to the marketplace facilitator or

the referrer by a marketplace seller or remote seller.

E. A class action may not be brought against a marketplace

facilitator or a referrer on behalf of purchasers arising from or in

any way related to an overpayment of sales or use tax collected by

the marketplace facilitator or the referrer, regardless of whether

such action is characterized as a tax refund claim. Nothing in this

subsection shall affect a purchaser's right to seek a refund from

the Commission under other provisions of this title.
Okla. Stat. tit. 68, § 68-3623 — OK Code / Title 68 / Section 68-3623
Definitions
Status: in_force

As used in the Compete with Canada Film Act:

1. "Crew" means any person who works on preproduction,

principal photography, and postproduction, with the exception of

producers, principal cast, screenwriters, and the director. The

qualifying salary of producers, principal cast, screenwriters, and

the director, also known as "above-the-line personnel", may be

included as crew if the salaries are paid to loan-out corporations

and limited liability companies registered to do business in the

State of Oklahoma or the salaries are paid to Oklahoma-based above-

the-line personnel. The qualifying salary of above-the-line

personnel shall not comprise more than twenty-five percent (25%) of

total expenditures as defined in paragraph 2 of this section. For

purposes of this paragraph, "Oklahoma-based" means a company or

individual with an Oklahoma income tax requirement;

2. "Expenditure" or "production cost" includes but is not

limited to:

a. wages or salaries of persons who are residents of this

state and who have earned income from working on a

film in this state including payments to personal

services corporations with respect to the services of

qualified performing artists, as determined under

Section 62(a)(A) of the Internal Revenue Code,

b. the cost of construction and operations, wardrobe,

accessories and related services,

c. the cost of photography, sound synchronization,

lighting and related services,

d. the cost of editing and related services,

e. rental of facilities and equipment,

f. other direct costs of producing a film, and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1399

g. the wages and salaries of persons who are defined and

registered as an Oklahoma Expatriate by the Oklahoma

Film and Music Office within the Oklahoma Department

of Commerce;

3. "Film" means a professional single media, multimedia program

or feature, which is not child sexual abuse material as defined in

subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes

or obscene material as defined in paragraph 1 of subsection B of

Section 1024.1 of Title 21 of the Oklahoma Statutes including, but

not limited to, national advertising messages that are broadcast on

a national affiliate or cable network, fixed on film or digital

video, which can be viewed or reproduced and which is exhibited in

theaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets;

4. "High impact production" means a production for which total

expenditures or production costs are equal to or greater than Fifty

Million Dollars ($50,000,000.00), with at least one-third (1/3) of

total costs deemed Oklahoma expenditures by the Oklahoma Film and

Music Office; and

5. "Production company" means a person or company who produces

film for exhibition in theaters, on television or elsewhere.
Okla. Stat. tit. 68, § 68-2922 — OK Code / Title 68 / Section 68-2922
Duplicate tax receipts - Duty of county clerk
Status: in_force

It shall be the duty of the county clerk on receiving any

duplicate tax receipt from the county treasurer forthwith to examine

the same and compare them with the abstract and list of receipts

required to be filed with him and see that the taxes of the

duplicate receipts correspond with the total collections for that

day. If found to be correct, he shall enter in his cash book under

the collections for the proper municipality the amount so reported

by the county treasurer and shall be liable on his official bond to

account for the same.
Okla. Stat. tit. 68, § 68-2385.15 — OK Code / Title 68 / Section 68-2385.15
Administration
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1081

The administration of the provisions of Sections 2385.1 through

2385.19, inclusive, is vested in the Tax Commission. All forms

necessary and proper for the enforcement of such provisions shall be

prescribed and furnished by the Tax Commission, and the Tax

Commission may promulgate rules and regulations to enforce such

provisions, if not inconsistent with such provisions, as may be

reasonably necessary to make practical the administration thereof,

including the use of a bracket or tables closely approximating the

amount required to be withheld under the provisions of Section

2385.2. In cases where employers have difficulty in determining the

exact amount of wages earned by employees in this State, the Tax

Commission may enter into an agreement with such employers as may be

deemed most practical.
Okla. Stat. tit. 68, § 68-1511 — OK Code / Title 68 / Section 68-1511
Fee in lieu of taxes
Status: in_force

The fee herein levied is the exclusive fee to be imposed by the

state, and is in lieu of all taxes upon coin-operated devices,

except ad valorem taxes and municipal license fees except as

otherwise provided by Sections 1509.1 through 1509.4 of this title.

It is further provided that cities, municipalities and towns are

authorized to levy a license or occupation tax upon coin-operated

devices, or persons operating the same, or premises where same are

located, in an amount not in excess of seventy-five percent (75%) of

the fee hereby imposed.
Okla. Stat. tit. 68, § 68-3101 — OK Code / Title 68 / Section 68-3101
Tax lien on real property
Status: in_force

Taxes upon real property are hereby made a lien for seven (7)

years from the date upon which such tax became due and payable.
Okla. Stat. tit. 68, § 68-3932 — OK Code / Title 68 / Section 68-3932
Application to certify capital investment as equity
Status: in_force

investment.

A. A rural fund that seeks to have an equity investment

certified as a capital investment eligible for credits authorized

under the provisions of this act shall apply to the Department. The

Department shall begin accepting applications within ninety (90)

days of the effective date of this act. The application shall

include:

1. The amount of capital investment requested;

2. A copy of the applicant's or an affiliate of the applicant's

licenses as a rural business investment company under 7 U.S.C.,

Section 2009cc or as a small business investment company under 15

U.S.C., Section 681, and a certificate executed by an executive

officer of the applicant attesting that such license remains in

effect and has not been revoked;

3. Evidence that, as of the date the application is submitted,

the applicant or affiliates of the applicant have invested at least

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1465

One Hundred Million Dollars ($100,000,000.00) in nonpublic companies

located in counties within the United States with a population of

less than seventy-five thousand (75,000) according to the 2010

Federal Decennial Census of the United States;

4. A business plan that includes a revenue-impact assessment

projecting state and local tax revenue to be generated by the

applicant's proposed qualified investments, prepared by a nationally

recognized, third-party, independent economic forecasting firm using

a dynamic economic forecasting model that analyzes the applicant's

business plan over the ten (10) years following the date the

application is submitted to the Department. Such plan shall include

an estimate of the number of jobs created and jobs retained in this

state as a result of the applicant's qualified investments; and

5. A nonrefundable application fee of Five Thousand Dollars

($5,000.00) payable to the Department.

B. Within thirty (30) days after the receipt of a completed

application, the Department shall grant or deny the application in

full or in part. The Department shall deny the application if:

1. The applicant does not satisfy all the criteria provided

under subsection A of this section;

2. The revenue-impact assessment submitted with the application

does not demonstrate that the applicant's business plan will result

in a positive fiscal impact on the state over a ten-year period that

exceeds the cumulative amount of tax credits that would be issued to

the applicant if the application was approved; or

3. The Department has already approved the maximum amount of

capital investment authority under Section 4 of this act.

C. If the Department denies any part of the application, it

shall inform the applicant of the grounds for such denial. If the

applicant provides any additional information required by the

Department or otherwise completes its application within fifteen

(15) days of the notice of denial, the application shall be

considered complete as of the original date of submission. If the

applicant fails to provide the information or fails to complete its

application within the fifteen-day period, the application shall

remain denied and must be resubmitted with a new submission date and

a new application fee.

D. Upon approval of an application, the Department shall

certify the proposed equity investment as a capital investment

eligible for credits under this act, subject to limitations laid out

in Section 4 of this act. The Department shall provide written

notice of the certification to the applicant which shall include the

amount of the applicant's capital investment authority. The

Department shall certify capital investments in the order that the

application is received by the Department. Applications received on

the same day shall be deemed to have been received simultaneously.

For applications that are complete and received on the same day, the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1466

Department shall certify applications in proportionate percentages

based upon the ratio of the amount of capital investment authority

requested in all applications.
Okla. Stat. tit. 68, § 68-2885 — OK Code / Title 68 / Section 68-2885
Exclusiveness of remedies - Precedence of appeals
Status: in_force

A. The proceedings before the county assessor, boards of

equalization and appeals therefrom shall be the sole method by which

assessments or equalizations shall be corrected or taxes abated.

Equitable remedies shall be resorted to only where the aggrieved

party has no taxable property within the tax district of which

complaint is made.

B. Appeals taken from all boards of equalization shall have

precedence in the court to which they are taken.
Okla. Stat. tit. 68, § 68-2382 — OK Code / Title 68 / Section 68-2382
Invalidity clause
Status: in_force

If any of the provisions of this act shall be adjudged to be

invalid or unconstitutional, such adjudication shall not affect the

validity or constitutionality of any of the other provisions of this

act.
Okla. Stat. tit. 68, § 68-601 — OK Code / Title 68 / Section 68-601
Definitions
Status: in_force

For the purposes of this article:

1. "Motor vehicle" or "vehicle" means and includes any

automobile, truck, truck-tractor, bus, vehicle, engine, machine,

mechanical contrivance, or other conveyance which is propelled by an

internal combustion engine or motor and not used in the air or upon

fixed rails or tracks;

2. "Use" means and includes the consumption of motor fuel by

any person in a motor vehicle for the propulsion thereof upon the

public highways of this state;

3. "Gasoline" means the same as the term "motor fuel," and the

term "motor fuel" means and includes every petroleum product, fluid,

or liquid, or any combination thereof, having an A.P.I. gravity of

forty-six (46) degrees Fahrenheit and at atmospheric pressure, and

shall include drip, casinghead or natural gasoline, benzol, naphtha,

benzine and solvents, and shall include any liquid or fluid of less

than forty-six (46) degrees A.P.I. gravity at a temperature of sixty

(60) degrees Fahrenheit compounded, blended, manufactured, or

otherwise produced by mixing or blending gasoline or naphthas with

any blending materials, when the blended product can be used for

generating power in internal combustion engines, regardless of how

such liquid or fluid is made, compounded, manufactured or recovered,

and regardless of the name by which such liquid or fluid may be

known or sold;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 324

4. "Diesel fuel" means diesel engine fuel, kerosene, and all

other liquids suitable for the generation of power for the

propulsion of motor vehicles except those products subject to the

tax imposed by Section 500.4 of this title;

5. "Person" means and includes natural persons, individuals,

partnerships, firms, associations, limited liability companies,

corporations, estate, trustees, business trusts, syndicates, or any

corporations or combinations acting as a unit or any receiver

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

number shall include the plural number;

6. "Tax Commission" means the Oklahoma Tax Commission;

7. "Motor Fuel/Diesel Fuel Importer for Use" means and includes

any person importing gasoline or motor fuel or diesel fuel into this

state in the fuel supply tank or tanks of any motor vehicle or in

any other containers for use in propelling said vehicle upon the

highways of this state;

8. "Gallon" means the quantity of fluid or liquid at a

temperature of sixty (60) degrees Fahrenheit necessary to completely

fill a United States standard gallon liquid measure; and

9. "Public highways" means and includes every road, highway,

street, way or place within this state, of whatever nature,

generally open to the use of the public as a matter of right for the

purposes of vehicular travel, including a toll highway, and

including streets and alleys of any town or city notwithstanding

that the same may be temporarily closed for the purpose of

construction, reconstruction, maintenance, or repair.
Okla. Stat. tit. 68, § 68-1703 — OK Code / Title 68 / Section 68-1703
Surety bond conditioned upon compliance with tax laws -
Status: in_force

Waiver.

Notwithstanding the provisions of Sections 1103 and 1731 of

Title 69 of the Oklahoma Statutes, every nonresident contractor,

including those in the position of subcontractor, subject to the

provisions of this article, before actually commencing work or

undertaking to perform any services or duties under any such

contract in excess of One Hundred Thousand Dollars ($100,000.00),

shall file with the Oklahoma Tax Commission a surety bond with a

surety authorized to do business in this state, in the penal sum of

not less than three times the tax liability incurred or to be

incurred under any such contract, payable to the State of Oklahoma,

or, in lieu of such surety bonds, cash or negotiable bonds or other

obligations of the United States of America, the State of Oklahoma

or its subdivisions, conditioned upon compliance with the tax laws

of Oklahoma, both state and local, the Oklahoma Employment Security

Act, the Oklahoma Workers’ Compensation Act, and the provisions and

requirements of this article; provided:

1. If such contractor receives another contract to perform

services or duties in this state or if, in the judgment of the Tax

Commission the amount of tax liability incurred or to be incurred

under such contract is increased from the amount used to compute the

amount of the original bond, the amount of such bond shall be

increased to meet the requirements set forth in this subsection;

2. The amount of such tax liability may be reduced by the

amount of the tax liability incurred or to be incurred by

nonresident contractors in the position of subcontractors, who

actually post bonds on their subcontracts, listed in the notice to

the Oklahoma Tax Commission by a prime contractor, as required by

the preceding section; and

3. If the Tax Commission, after making an investigation at the

request of a nonresident contractor, finds that such nonresident

contractor has and will continue to have property within Oklahoma,

and has regularly engaged in business in this state and will

continue to do so, and the Tax Commission, for said reason,

determines in writing that such nonresident contractor’s financial

Oklahoma Statutes - Title 68. Revenue and Taxation Page 699

responsibility is sufficient to cover its tax liability and the

other obligations covered by this article, such nonresident

contractor shall not be required to make and file the surety bond

required in this section nor to give the notices required by this

article, and the Tax Commission shall notify the nonresident

contractor of its findings.
Okla. Stat. tit. 68, § 68-6501 — OK Code / Title 68 / Section 68-6501
Short title - Driving on Road Infrastructure with
Status: in_force

Vehicles of Electricity (DRIVE) Act of 2021.

This act shall be known and may be cited as the "Driving on Road

Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021".
Okla. Stat. tit. 68, § 68-309 — OK Code / Title 68 / Section 68-309
Carriers transporting cigarettes
Status: in_force

A. The right of a carrier in this state to carry unstamped

cigarettes, as defined in this article, shall not be affected by

this article; provided that carriers delivering unstamped cigarettes

to any person in this state for the purpose of selling or consuming

unstamped cigarettes in this state in violation of Section 301 et

seq. of this title or this act shall be subject to seizure of the

shipments and forfeiture of the inventory pursuant to the provisions

of Section 305 of this title. Should any carrier sell cigarettes to

its passengers while being carried in this state, the sale shall be

subject to the stamp tax and other provisions of this article, and

to the rules of the Tax Commission.

B. Carriers transporting cigarettes to a point within the

state, or a bonded warehouseman or bailee having possession of

cigarettes, are required, under this article and the rules to be

prescribed by the Tax Commission, to transmit to the Tax Commission

a statement of such consignment of cigarettes, showing the date,

point of origin, point of delivery, and to whom delivered, and such

other information as the Tax Commission may require. All carriers,

bailees or warehousemen shall permit an examination by the Tax

Commission, or its agents or legally authorized representatives, of

their records relating to the shipment or receipt of cigarettes.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 169

Any person who fails or refuses to transmit to the Tax Commission

the statements above provided for, or whoever refuses to permit the

examination of the records by the Tax Commission, shall be guilty of

a misdemeanor.
Okla. Stat. tit. 68, § 68-3933 — OK Code / Title 68 / Section 68-3933
Certification of capital investment authority – Cap on
Status: in_force

state tax credits – Investment requirements.

A. The Department shall certify capital investment authority

under the provisions of this act in amounts that would not authorize

more than Fifteen Million Dollars ($15,000,000.00) in state tax

credits to be claimed against state tax liability in any calendar

year, excluding any credit amounts carried forward as provided under

subsection A of Section 5 of this act. Within ninety (90) days of

the applicant receiving notice of certification, the rural fund

shall issue the capital investment to and receive cash in the amount

of the certified amount from a rural investor. At least ten percent

(10%) of the rural investor's capital investment shall be composed

of capital raised by the rural investor directly or indirectly from

sources including directors, members, employees, officers, and

affiliates of the rural investor, other than the amount invested by

the allocatee claiming the tax credits in exchange for such

allocation of tax credits. The rural fund shall provide the

Department with evidence of the receipt of the cash investment

within ninety-five (95) days of the applicant receiving notice of

certification.

B. If the rural fund does not receive the cash investment and

issue the capital investment within such time period following

receipt of the certificate notice, the certification shall lapse and

the rural fund shall not issue the capital investment without

reapplying to the Department for certification. Lapsed

certifications shall revert to the Department and shall be reissued

pro rata to applicants whose capital investment allocations were

reduced in accordance with the application process provided under

subsection D of Section 3 of this act.

C. A rural fund, before making a qualified investment, may

request from the Department a written opinion as to whether the

business in which it proposes to invest is an eligible business.

The Department, no later than fifteen (15) business days after the

date of receipt of such request, shall notify the rural fund of its

determination. If the Department fails to notify the rural fund of

its determination by the twentieth business day, the business in

which the rural fund proposes to invest shall be deemed an eligible

business.
Okla. Stat. tit. 68, § 68-2368.13 — OK Code / Title 68 / Section 68-2368.13
Oklahoma Pet Overpopulation Fund – Donation from tax
Status: in_force

refund.

A. The Oklahoma Tax Commission shall include on each state

individual tax return form for tax years beginning after December

31, 2003, and each state corporate tax return form for tax years

beginning after December 31, 2003, an opportunity for the taxpayer

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

Overpopulation Fund created in subsection C of this section.

B. The monies generated from donations made pursuant to

subsection A of this section shall be collected by the Tax

Commission and placed to the credit of the Oklahoma Pet

Overpopulation Fund created in subsection C of this section.

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

fund to be designated the "Oklahoma Pet Overpopulation Fund". The

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

limitations, and shall consist of all monies transferred to the fund

pursuant to subsection A of this section, all monies transferred to

the fund through the purchase of Animal Friendly special license

plates, and any monies received in the form of gifts, grants,

reimbursements, or donations specifically designated for the fund.

D. All monies accruing to the credit of the Oklahoma Pet

Overpopulation Fund are hereby appropriated and may be budgeted and

expended by the Oklahoma Department of Agriculture, Food, and

Forestry through the State Veterinarian for the purpose of

implementing and maintaining pet sterilization efforts in the State

of Oklahoma.

E. Expenditures from the Oklahoma Pet Overpopulation 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.

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

checkoff contained in this section is hereby reauthorized effective

January 1, 2019.
Okla. Stat. tit. 68, § 68-53003 — OK Code / Title 68 / Section 68-53003
Renumbered as § 2-11-403 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-1362 — OK Code / Title 68 / Section 68-1362
Remittance of tax - Tax brackets
Status: in_force

A. Except as otherwise provided by Section 1361 of this title,

the tax levied pursuant to the provisions of the Oklahoma Sales Tax

Code shall be remitted or paid to the Oklahoma Tax Commission by the

vendor of tangible personal property, services, privileges,

admissions, dues, fees, or any other item subject to the tax levied

pursuant to the provisions of the Oklahoma Sales Tax Code.

B. The amount of tax to be collected by the vendor or to be

remitted by the holder of a direct payment permit on each sale shall

be the applicable percentage of the gross receipts or gross proceeds

thereof as provided by Section 1354 of this title. The applicable

percentage shall equal the combination of the state and any

applicable municipal and county sales tax rates. In computing the

tax to be collected or remitted as the result of any transaction,

the tax amount must be carried to the third decimal place when the

tax amount is expressed in dollars. The tax must be rounded to a

whole cent using a method that rounds up to the next cent whenever

the third decimal place is greater than four. The vendor or direct

payment permit holder may elect to compute the tax due on

transactions on an item or invoice basis.

C. For the convenience of the vendor or direct payment permit

holder, the Tax Commission is hereby authorized to establish and

revise, when necessary, bracket system guidelines to be followed in

collecting the tax levied pursuant to the provisions of the Oklahoma

Sales Tax Code, any municipal sales tax, or county sales tax.

The use of bracket system guidelines does not relieve the vendor

or direct payment permit holder from the duty and liability to remit

to the Tax Commission, an amount equal to the applicable percentage

Oklahoma Statutes - Title 68. Revenue and Taxation Page 603

of the gross receipts or gross proceeds derived from all sales

during the taxable period as provided by Section 1354 of this title.

D. Except as otherwise provided by Section 1361 of this title,

each person required pursuant to the provisions of the Oklahoma

Sales Tax Code to make a sales tax report shall include in the gross

proceeds derived from sales to consumers or users, the sales value

of all tangible personal property which has been purchased for

resale, manufacturing, or further processing, and withdrawn from

stock in trade for use or consumption during the taxable period

covered by such report, and shall pay the tax on the sales value of

this tangible personal property withdrawn from stock in trade for

consumption or use; provided, such tax shall not be due on such

tangible personal property which has been donated for the purpose of

assisting persons affected by the tornadoes in the calendar year

2013 or any subsequent year for which a Presidential Major Disaster

Declaration was issued or a tornado occurring in the calendar year

2012 or calendar year 2013 for which a Presidential Major Disaster

Declaration was not issued.

E. All persons, either within or without the state, selling

merchandise or other tangible personal property in this state

through peddlers, solicitors, or other salespersons who do not have

established places of business in this state, shall remit or pay the

tax levied pursuant to the provisions of the Oklahoma Sales Tax Code

and shall be required to file reports and pay the taxes due on all

sales made to consumers or users by themselves or by their peddlers,

solicitors, or other salespersons.

F. All persons defined as Group Five vendors remitting sales

tax based upon use of motor fuel or diesel fuel as a sale shall

include in a monthly sales tax report the number of gallons of fuel

so used and the sales price of the motor fuel or diesel fuel. The

amount of tax to be remitted by the Group Five vendor shall be the

applicable percentage as provided by Section 1354 of this title, of

the sales price of the fuel used during the applicable reporting

period.
Okla. Stat. tit. 68, § 68-4311 — OK Code / Title 68 / Section 68-4311
Contract, memorandum of understanding, other agreement -
Status: in_force

Subsequent unenforceability of act.

A. A county, city or town that enters into any contract,

memorandum of understanding or other agreement with a person or

lawfully recognized business entity while the Oklahoma Quality

Events Incentive Act is in force and effect and in reliance upon the

provisions of the Oklahoma Quality Events Incentive Act shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1497

receive the payments provided by this act even if the Oklahoma

Quality Events Incentive Act ceases to have the force and effect of

law at any time subsequent to the execution of such contract,

memorandum of understanding or agreement, including any amendments

to such documents if the amendments are incorporated and adopted

while the Oklahoma Quality Events Incentive Act is in force and

effect.

B. Any person or lawfully recognized business entity that

enters into a contract, memorandum of understanding or other

agreement with another person or lawfully recognized business entity

while the Oklahoma Quality Events Incentive Act is in force and

effect and in reliance upon the provisions of the Oklahoma Quality

Events Incentive Act shall have the right to enforce the terms of

such contract, memorandum of understanding or agreement with respect

to any amount payable pursuant to the terms of the Oklahoma Quality

Events Incentive Act as of the date upon which such contract,

memorandum of understanding or agreement is executed, including any

amendments to such documents if the amendments are incorporated and

adopted while the Oklahoma Quality Events Incentive Act is in force

and effect.
Okla. Stat. tit. 68, § 68-2385.23 — OK Code / Title 68 / Section 68-2385.23
Employer's surety bond
Status: in_force

A. The Oklahoma Tax Commission may require every employer who

is delinquent or becomes delinquent in the withholding and remitting

of taxes as required by the provisions of Sections 2385.1 through

2385.22 of Title 68 of the Oklahoma Statutes to furnish to the Tax

Commission a bond from a surety company chartered or authorized to

do business in this state, cash bond, certificates of deposits,

certificates of savings or U.S. Treasury bonds, or an assignment of

negotiable stocks or bonds, as the Tax Commission may deem necessary

to secure the withholding and remitting of taxes levied pursuant to

the Oklahoma Income Tax Act.

B. Any surety bond furnished pursuant to this section shall be

a continuing instrument and shall constitute a new and separate

obligation in the sum stated therein for each calendar year or a

portion thereof while such bond is in force. Such bond shall remain

in effect until the surety or sureties are released and discharged

by the Tax Commission.

C. The Tax Commission shall fix the amount of such bond or

other security required in each case after considering the estimated

tax liability of such employer. Such bond shall not be greater than

an amount equal to three times the amount of the average quarterly

tax liability of such employer. Any bond or security shall be such

as will protect this state against failure of an employer to

withhold and remit the taxes levied pursuant to the Oklahoma Income

Tax Act.
Okla. Stat. tit. 68, § 68-500.51 — OK Code / Title 68 / Section 68-500.51
Export of motor fuel without license prohibited -
Status: in_force

Exemption - Penalties.

A. No person shall export motor fuel from this state unless

that person has obtained an exporter's license or a supplier's

license and can demonstrate proof of export in the form of a

destination state bill of lading.

B. A consumer which exports fuel in a vehicle fuel supply tank

incident to interstate transportation shall be exempt from this

section.

C. Any person who knowingly violates or knowingly aids and

abets another to violate this provision with the intent to evade the

tax levied by this act shall be guilty of a misdemeanor and shall,

upon conviction, be fined not more than One Thousand Dollars

($1,000.00), or be sentenced to a term of not more than one (1) year

in the county jail, or shall be punishable by both such fine and

imprisonment.
Okla. Stat. tit. 68, § 68-3403 — OK Code / Title 68 / Section 68-3403
Notices - Filing
Status: in_force

A. Notices of liens, certificates, and other notices affecting

federal tax liens or other federal liens must be filed in accordance

with the Uniform Federal Lien Registration Act.

B. After any notice required by the Uniform Federal Lien

Registration Act to the owner of real property located in the State

of Oklahoma, notices of liens upon real property for obligations

payable to the United States and certificates and notices affecting

the liens shall be filed in the office of the county clerk of the

county in which the real property subject to the liens is situated.

C. Notices of federal liens upon personal property, whether

tangible or intangible, for obligations payable to the United States

and certificates and notices affecting the liens shall be filed as

follows:

1. If the person against whose interest the lien applies is a

corporation or a partnership whose principal executive office is in

this state, as these entities are defined in the internal revenue

laws of the United States, in the office of the county clerk of

Oklahoma County, Oklahoma;

2. If the person against whose interest the lien applies is a

trust that is not covered by paragraph 1 of this subsection, in the

office of the county clerk of Oklahoma County, Oklahoma;

3. If the person against whose interest the lien applies is the

estate of a decedent, in the office of the county clerk of Oklahoma

County, Oklahoma;

4. In all other cases, in the office of the county clerk of the

county where the person against whose interest the lien applies

resides at the time of filing of the notice of lien.
Okla. Stat. tit. 68, § 68-380 — OK Code / Title 68 / Section 68-380
Use or possession of cigarette rolling vending machines
Status: in_force

A. It is hereby declared that the Oklahoma Legislature finds

that the commercial use of cigarette rolling vending machines in

this state has the potential to circumvent various requirements

under Oklahoma law related to the manufacturing, marketing, sale and

taxation of cigarettes. Such use is detrimental to the fiscal

soundness of the state and to the public health.

B. As used in this section:

1. "Cigarette rolling vending machine" means a machine or

device into which loose tobacco and cigarette tubes are placed that

is capable of producing cigarettes; and

2. "Cigarette rolling vending machine operator" means any

person who owns, leases, rents or otherwise has available for use a

cigarette rolling vending machine and makes such machine available

for use by another person in a commercial setting in order to

produce a cigarette.

C. Notwithstanding any other provision of law, the following

shall be prohibited:

1. The use or possession of a cigarette rolling vending machine

for commercial purposes, except as provided in paragraph 1 of

subsection D of this section. A cigarette rolling vending machine

located in a retail business for use, not sale, shall be considered

to be used for commercial purposes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 222

2. The sale, resale, distribution, dispensing, or giving away

to any other person in this state cigarettes produced by a cigarette

rolling vending machine; or

3. Making a cigarette rolling vending machine available for use

by customers of a retail business to produce cigarettes.

D. The provisions of this section shall not apply to:

1. Cigarette manufacturers who have obtained a current federal

Manufacturer of Tobacco Products permit issued by the Alcohol

Tobacco and Trade Bureau ("TTB") to operate as a cigarette

manufacturer; or

2. A cigarette rolling vending machine in a location other than

a retail business, which is exclusively for the personal use of an

individual.

E. Any person who possesses or uses a cigarette rolling vending

machine for commercial purposes in violation of this section is

subject to the following penalties:

1. Revocation or termination of any license, permit,

appointment or commission under Article 3, 3A, 3B, 3C, 4 or 4A of

Title 68 of the Oklahoma Statutes;

2. Forfeiture and destruction of the cigarette rolling vending

machine by the State of Oklahoma after notice and hearing; and

3. Imprisonment for not more than ninety (90) days or a fine

not exceeding Five Thousand Dollars ($5,000.00), or a combination of

both fine and imprisonment, in any action brought by the district

attorney in whose district the cigarette rolling vending machine is

located, or by the Attorney General.

F. The remedies and penalties provided by this section are

cumulative to each other and to the remedies or penalties available

under all other laws of this state.
Okla. Stat. tit. 68, § 68-2357.10 — OK Code / Title 68 / Section 68-2357.10
Oklahoma Coal Production Incentive Act - Short title
Status: in_force

This act shall be known and may be cited as the "Oklahoma Coal

Production Incentive Act".
Okla. Stat. tit. 68, § 68-3930 — OK Code / Title 68 / Section 68-3930
Short title - Oklahoma Rural Jobs Act
Status: in_force

This act shall be known and may be cited as the "Oklahoma Rural

Jobs Act".
Okla. Stat. tit. 68, § 68-1405 — OK Code / Title 68 / Section 68-1405
Time when due - Returns - Payment
Status: in_force

A. The tax levied by Section 1401 et seq. of this title is due

and payable on the first day of each month for the preceding

calendar month, and if not paid on or before the twentieth day of

each month shall thereafter be delinquent. Each taxpayer subject to

the provisions of this article shall, on or before the twentieth day

of every calendar month, file with the Oklahoma Tax Commission on

forms to be furnished by the Tax Commission, a return verified by

affidavit showing in detail the total purchase price of tangible

personal property used by the taxpayer within the state during the

preceding calendar month subject to the tax herein levied and such

other information as the Tax Commission may require. With each such

return each taxpayer shall remit to the Tax Commission the amount of

tax shown therein to be due. Reports timely mailed shall be

considered timely filed. If a report is not timely filed, interest

shall be charged from the date the report should have been filed

until the report is actually filed.

B. In lieu of monthly reports, tax remitters whose total amount

of tax liability for any one (1) month does not exceed Fifty Dollars

($50.00) may file semiannual reports and remit taxes due thereunder

to the Tax Commission on or before the twentieth day of January and

July of each year for the preceding six-month period. If not paid

on or before the twentieth day of such month, the tax shall be

delinquent.

C. Effective March 1, 2003, every person owing an average of

Twenty-five Thousand Dollars ($25,000.00) or more per month in total

use taxes in the previous fiscal year shall remit the tax due and

shall participate in the Tax Commission’s electronic funds transfer

and electronic data interchange program, according to the following

schedule:

1. For taxes levied from the first day through the fifteenth

day of each month, the tax shall be due and payable on the twentieth

day of such month and remitted to the Tax Commission by electronic

funds transfer. A taxpayer will be considered to have complied with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 665

the reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For taxes levied from the sixteenth day through the end of

each month, the tax shall be due and payable on the twentieth day of

the following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly use tax report in accordance with

the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the tax is levied.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section, with the

exception of taxes levied during the periods of June 1 through June

15, 2003, which shall be remitted and reported on June 20, 2003, and

June 1 through June 15, 2004, which shall be remitted and reported

on June 20, 2004.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.

D. Effective October 1, 2003, every person owing an average of

Two Thousand Five Hundred Dollars ($2,500.00) or more per month in

total use taxes in the previous fiscal year shall remit the tax due

and shall participate in the Tax Commission’s electronic funds

transfer and electronic data interchange program, according to the

following schedule:

1. For taxes levied from the first day through the fifteenth

day of each month, the tax shall be due and payable on the twentieth

day of such month and remitted to the Tax Commission by electronic

funds transfer. A taxpayer will be considered to have complied with

the reporting requirements of this paragraph if, on or before the

twentieth day of such month, the taxpayer paid at least ninety

percent (90%) of the liability for that fifteen-day period or at

least fifty percent (50%) of the taxpayer’s liability in the

immediate preceding calendar year for the same month as the month in

which the fifteen-day period occurs; and

2. For taxes levied from the sixteenth day through the end of

each month, the tax shall be due and payable on the twentieth day of

the following month and remitted to the Tax Commission by electronic

funds transfer.

Every person required to remit the tax due pursuant to this

subsection shall file its monthly use tax report in accordance with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 666

the Tax Commission’s electronic data interchange program on the

twentieth day of the month following the month the tax is levied.

Provided, persons primarily engaged in selling lumber and other

building materials, including cement and concrete, except for home

centers classified under Industry No. 444110 of the North American

Industrial Classification System (NAICS) Manual, shall remit and

report as required in subsection A of this section, with the

exception of taxes levied during the periods of June 1 through June

15, 2004, which shall be remitted and reported on June 20, 2004, and

June 1 through June 15, 2005, which shall be remitted and reported

on June 20, 2005.

Taxes not paid on or before the due dates specified in this

subsection shall be delinquent from such dates.
Okla. Stat. tit. 68, § 68-2357.101 — OK Code / Title 68 / Section 68-2357.101
Credit for investment in film or music project
Status: in_force

A. Except as otherwise provided in subsection E of this

section, for taxable years beginning after December 31, 2004, and

ending before January 1, 2015, there shall be allowed against the

tax imposed by Section 2355 of this title, a credit equal to twenty-

five percent (25%) of the amount of profit made by a taxpayer from

investment in an existing Oklahoma film or music project with a

production company to pay for production costs that is reinvested by

the taxpayer with the production company to pay for the production

cost of the production company for a new Oklahoma film or music

project.

B. In no event shall the amount of the credit provided for in

subsection A of this section for an eligible taxpayer exceed the tax

liability of the taxpayer in a calendar year.

C. The Oklahoma Tax Commission shall have the authority to

prescribe forms for purposes of claiming the credit authorized in

subsection A of this section. The forms shall include, but not be

limited to, requests for information that prove who the investment

was with, the amount of the original investment and the amount of

the profit realized from the investment.

D. As used in this section:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 866

1. "Film" means a professional single media, multimedia program

or feature, which is not child sexual abuse material as defined in

subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes

or obscene material as defined in paragraph 1 of subsection B of

Section 1024.1 of Title 21 of the Oklahoma Statutes including, but

not limited to, national advertising messages that are broadcast on

a national affiliate or cable network, fixed on film or digital

video, which can be viewed or reproduced and which is exhibited in

theaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets;

2. "Music project" means a professional recording released on a

national or international level, whether via traditional

manufacturing or distributing or electronic distribution, using

technology currently in use or future technology including, but not

limited to, music CDs, radio commercials, jingles, cues, or

electronic device recordings;

3. "Production company" means a person who produces a film or

music project for exhibition in theaters, on television or

elsewhere;

4. "Total production cost" includes, but is not limited to:

a. wages or salaries of persons who have earned income

from working on a film or music project in this state,

including payments to personal services corporations

with respect to the services of qualified performing

artists, as determined under Section 62(a)(A) of the

Internal Revenue Code,

b. the cost of construction and operations, wardrobe,

accessories and related services,

c. the cost of photography, sound synchronization,

lighting and related services,

d. the cost of editing and related services,

e. rental of facilities and equipment, and

f. other direct costs of producing a film or music

project;

5. "Existing Oklahoma film or music project" means a film or

music project produced after July 1, 2005;

6. "Profit" means the amount made by the taxpayer to be

determined as follows:

a. the gross revenues less gross expenses, including

direct production, distribution and marketing costs

and an allocation of indirect overhead costs, of the

film or music project shall be multiplied by,

b. a ratio, the numerator of which is Oklahoma production

costs, as defined in paragraph 7 of this subsection,

and the denominator of which is total production

Oklahoma Statutes - Title 68. Revenue and Taxation Page 867

costs, as defined in paragraph 4 of this subsection,

which shall be multiplied by,

c. the percent of the taxpayer's taxable income allocated

to Oklahoma in a taxable year, and

d. subtract from the result of the formula calculated

pursuant to subparagraphs a through c of this

paragraph the profit made by a taxpayer from

investment in an existing Oklahoma film or music

project in previous taxable years. Profit shall

include either a net profit or net loss;

7. "Oklahoma production cost" means that portion of total

production costs which are incurred with any qualified vendor;

8. a. "Qualified vendor" means an Oklahoma entity which

provides goods or services to a production company and

for which:

(1) fifty percent (50%) or more of its employees are

Oklahoma residents, and

(2) fifty percent (50%) or more of gross wages, as

reported on Internal Revenue Service Form W-2 or

Form 1099, are paid to Oklahoma residents.

b. For purposes of this paragraph, an employee shall

include a self-employed individual reporting income

from a qualified vendor on Internal Revenue Service

Form 1040.

c. The Oklahoma Tax Commission shall prescribe forms by

which an entity may be certified to a production

company as a qualified vendor for purposes of this

section; and

9. "Investment" means costs associated with the original

production company. Film or music projects acquired from an

original production company do not qualify as investment under

subsection A of this section.

E. 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, § 68-324 — OK Code / Title 68 / Section 68-324
Compliance with law
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 184

All manufacturers, wholesalers, jobbers, retailers or other

persons selling or distributing such cigarettes are hereby required

to comply with the provisions of the three preceding sections, and

the rules and regulations of the Oklahoma Tax Commission as to such

sales or distributions, and failure or refusal to so comply shall

constitute grounds for revocation of any license issued to such

manufacturer, wholesaler, jobber, retailer or other person, by the

Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-1907 — OK Code / Title 68 / Section 68-1907
Payment prerequisite to recording, use as evidence
Status: in_force

No mortgage of real property shall be recorded by any county

clerk unless there shall be paid the tax imposed by and as in this

article provided. No mortgage of real property which is subject to

the taxes levied by this article shall be released, discharged of

record or received in evidence in any action or proceeding, nor

shall any agreement extending any such mortgage be recorded unless

the taxes levied thereon by this article shall have been paid as

provided in this article. No judgment or final order in any action

or proceeding shall be made for the foreclosure or enforcement of

any mortgage which is subject to the taxes levied by this article or

of any debt or obligation secured by or which secures any such

mortgage unless the taxes levied by this article shall have been

paid as provided in this article.
Okla. Stat. tit. 68, § 68-421 — OK Code / Title 68 / Section 68-421
Restriction on exempt sales - Possession by others
Status: in_force

The sale of such tobacco products under paragraph 1 of Section

419 and Section 420 of this title shall be restricted to sales or

distribution to inmates of such veterans hospitals, or residents of

such state-operated domiciliary homes for veterans, as shown by the

records thereof, for their own personal use and consumption.

Possession of tobacco products taxed under this article, which have

been purchased or received from any such veterans hospital or any

such home by any person other than an inmate or resident thereof,

shall be deemed a misdemeanor and punishable by a fine of Five

Hundred Dollars ($500.00) for each offense.
Okla. Stat. tit. 68, § 68-102 — OK Code / Title 68 / Section 68-102
Creation - Duties, powers and authority - Membership -
Status: in_force

Appointment and confirmation - Removal -Term - Vacancies - Residency

- Administrator.

The "Oklahoma Tax Commission" is hereby created, and shall

possess such duties, powers and authority as are hereinafter

defined, and as are now or as may hereafter be conferred upon it by

law. The Tax Commission shall consist of three (3) persons to be

appointed by the Governor of the State of Oklahoma by and with the

consent of the State Senate of the State of Oklahoma. No more than

two (2) members of the Tax Commission shall be, or shall have been

in the previous six (6) months, members of the same political party.

The members of the Tax Commission shall not be subject to removal

from office at the will and pleasure of the Governor, but may be

removed only for cause and in the manner provided by law for the

removal of state officials not subject to impeachment under the

provision of Section 1, Article VIII, of the Constitution.

The members of the Oklahoma Tax Commission as now constituted

shall continue to serve until the members of the Tax Commission

created by this act are duly appointed, confirmed and qualified.

Within twenty (20) days after the effective date of this act, the

Governor shall appoint a new Tax Commission with the term of office

of one member to expire on the second Monday of January 1955, the

term of office of the second member to expire on the second Monday

of January 1957, and the term of office of the third member to

expire on the second Monday of January 1959. Except as set out

above the term of office of each member of said Commission shall be

for six (6) years with the term of office of one member of the Tax

Commission expiring on the second Monday of January of each odd-

numbered year. Provided, however, that a member of the Commission

shall continue to serve after the expiration of his term of office

until his successor is appointed, confirmed and qualified. In the

event of a vacancy in the membership of the Tax Commission before

the expiration of any term of office, the Governor shall fill such

vacancy for the unexpired term within twenty (20) days, and no

member of the Commission shall be entitled to draw any salary or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 46

perform any service until his appointment is confirmed by the

Senate, if the Senate then be in session. If the Senate be not in

session, then such member may serve and draw his salary until some

special or regular session convenes; and if his appointment is then

not confirmed within twenty (20) days, he shall cease to perform

such services and cease to draw a salary.

Each member of the Tax Commission shall, at the time of his

appointment, be a resident and citizen of the State of Oklahoma, and

shall devote all of his time to the administration of the affairs of

the Tax Commission. The Governor shall at the time of making the

initial appointments, and also at the time of making each

appointment to fill a vacancy on the Commission as provided by this

act, designate one member to serve as Chairman, one member to serve

as Vice Chairman and one member to serve as Secretary.

The Oklahoma Tax Commission shall appoint an administrator who

shall serve at the pleasure of the Commission and who shall be the

administrative officer of the Commission and manage the activities

of the employees provided for in Sections 104 and 105 of this title.
Okla. Stat. tit. 68, § 68-2357.72a — OK Code / Title 68 / Section 68-2357.72a
Moratorium on certain tax credits
Status: repealed

The Legislature hereby establishes a moratorium on tax credits

authorized pursuant to Sections 2357.73 and 2357.74 of Title 68 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 851

the Oklahoma Statutes, subject to the provisions of subsection A of

Section 2357.73 and subsection A of Section 2357.74. Unless

otherwise repealed or revoked by the Oklahoma Legislature, the

moratorium shall be in effect for investments made on or after June

1, 2010, through December 31, 2011.
Okla. Stat. tit. 68, § 68-4507 — OK Code / Title 68 / Section 68-4507
Tax credits and exemptions excluded
Status: in_force

Notwithstanding any other provision of law, if a qualified proxy

establishment receives an incentive payment pursuant to the

provisions of this act, neither the qualified proxy establishment

nor the companies associated with the remote workers shall be

eligible to receive the credits or exemptions provided for in the

following provisions of law in connection with the activity for

which the incentive payment was received:

1. Section 3603 of Title 68 of the Oklahoma Statutes (Oklahoma

Quality Jobs Program Act);

2. Section 3901 of Title 68 of the Oklahoma Statutes (Small

Employer Quality Jobs Incentive Act);

3. Section 3911 of Title 68 of the Oklahoma Statutes (21st

Century Quality Jobs Incentive Act); or

4. Paragraphs 16 and 17 of Section 1357 of Title 68 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-24100 — OK Code / Title 68 / Section 68-24100
Renumbered as § 3020 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, § 68-2875 — OK Code / Title 68 / Section 68-2875
Ad Valorem Division of Oklahoma Tax Commission – Creation
Status: in_force

- Authority and duties.

A. There is hereby created within the Oklahoma Tax Commission

the Ad Valorem Division. The Ad Valorem Division shall have the

authority and it shall be its duty to:

1. Confer with and assist county assessors and county boards of

equalization in the performance of their duties, to the end that all

assessments of property be made relative, just and uniform and that

real property and tangible personal property may be assessed at its

fair cash value estimated at the price it would bring at a fair

voluntary sale;

2. Prescribe forms with numbers ascribed thereto for the county

assessors' use in assessment procedure, including property

classification and appraisal forms;

3. Provide technical assistance to county assessors and county

boards of equalization in the services of appraisal engineers;

4. Provide from year to year schedules of values of personal

property in accordance with Uniform Standards of Professional

Appraisal Practice (USPAP) and International Association of

Assessing Officers (IAAO) requirements to aid county assessors in

the assessment of personal property;

5. Conduct training schools, institutes, conferences and

meetings for the purpose of improving the qualifications of county

assessors and their deputies as required by law;

6. Prepare and furnish from time to time to county assessors an

assessors' manual. Such manual shall include, but not be limited

to, valuation methodologies for property in a county for which no

comparable property exists in order for a county assessor to

establish a value for ad valorem tax purposes. The manual shall

include information concerning valuation of hazardous waste disposal

facilities and such other types of facilities as may be requested by

the county assessor for which the assessor does not have adequate

data to value such property;

7. Render such other assistance as may be conducive to the

proper assessment of property for ad valorem taxation;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1211

8. Recommend rules to the Tax Commission establishing uniform

procedures and standards for the appraisal of real property by

county assessors;

9. Develop assessment manuals for the valuation of manufactured

homes and periodic updates for such manuals for use by county

assessors; and

10. Promptly notify county assessors, county treasurers and

members of county excise and equalization boards of any changes to

the laws relating to ad valorem taxation.

B. The county assessors shall not use any form not prescribed

or approved by the Ad Valorem Division.

C. Each county assessor shall comply with the rules and guides

adopted by the Oklahoma Tax Commission.

D. The Ad Valorem Division, upon request of any county

assessor, shall furnish to the county assessor any information shown

by its files and records as to any real and personal property,

subject to taxation, including income and expense data as shown by

income tax returns, to the end that no property shall escape

taxation, and this information is to be furnished notwithstanding

any statute that such files and records shall be confidential and

privileged.

E. The Ad Valorem Division shall be authorized to obtain

information relating to the ownership, location, taxable status or

valuation for purposes of ad valorem taxation of real or personal

property from any state agency, board, commission, department,

authority or other division of state government if necessary to

respond to a request by a county assessor as provided by subsection

D of this section. Such information shall be confidential and

privileged and shall only be released to a county assessor in order

to locate, discover and correctly value taxable property as required

by law.
Okla. Stat. tit. 68, § 68-3903 — OK Code / Title 68 / Section 68-3903
Definitions
Status: in_force

As used in the Small Employer Quality Jobs Incentive Act:

1. "Basic industry" means a basic industry as defined under the

Oklahoma Quality Jobs Program Act in divisions (1) through (9) of

subparagraph a of paragraph 1 of subsection A of Section 3603 of

this title, excluding those activities described in division (10) of

subparagraph a of paragraph 1 of subsection A of Section 3603 of

this title. Provided, for the purposes of the Small Employer

Quality Jobs Incentive Act, the determination required by

subdivision (b) of division (7) or division (8) of subparagraph a of

paragraph 1 of subsection A of Section 3603 of this title shall be

made by the Oklahoma Department of Commerce and not the Incentive

Approval Committee;

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

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

partnership, corporation, or limited liability corporation;

3. "Estimated direct state benefits" means the tax revenues

projected by the Oklahoma Department of Commerce to accrue to the

state as a result of new direct jobs;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1446

4. "Estimated direct state costs" means the costs projected by

the Department to accrue to the state as a result of new direct

jobs. Such costs shall include, but not be limited to:

a. the costs of education of new state resident children,

b. the costs of public health, public safety and

transportation services to be provided to new state

residents,

c. the costs of other state services to be provided to

new state residents, and

d. the costs of other state services;

5. "Estimated net direct state benefits" means the estimated

direct state benefits less the estimated direct state costs;

6. "Full-time employment" means employment of persons residing

in this state and working for thirty (30) hours per week or more in

this state, which has a minimum six-month duration during any

twelve-month period;

7. "Gross taxable payroll" means wages, as defined in Section

2385.1 of this title, for new direct jobs;

8. "Net benefit rate" means the estimated net direct state

benefits computed as a percentage of gross payroll; provided:

a. the net benefit rate may be variable and shall not

exceed five percent (5%), and

b. in no event shall incentive payments, cumulatively,

exceed the estimated net direct state benefits; and

9. "New direct job" means full-time employment which did not

exist in this state prior to the date of approval, by the Oklahoma

Department of Commerce, of an application made pursuant to the Small

Employer Quality Jobs Incentive 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.
Okla. Stat. tit. 68, § 68-2488 — OK Code / Title 68 / Section 68-2488
Renumbered as § 3008 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, § 68-3935 — OK Code / Title 68 / Section 68-3935
Restrictions on businesses that receive qualified
Status: in_force

investment.

No eligible business that receives a qualified investment under

the provisions of this act, or any affiliates of such eligible

business, shall directly or indirectly:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1469

1. Own or have the right to acquire an ownership interest in a

rural fund or member or affiliate of a rural fund including, but not

limited to, a holder of a capital investment issued by a rural fund;

or

2. Loan to or invest in a rural fund or any member or affiliate

of a rural fund including, but not limited to, a holder of capital

investment issued by a rural fund, where the proceeds of such loan

or investment are directly or indirectly used to fund or refinance

the purchase of capital investments under this act.
Okla. Stat. tit. 68, § 68-2806 — OK Code / Title 68 / Section 68-2806
Real property defined
Status: in_force

A. Real property, for the purpose of ad valorem taxation, shall

be construed to mean the land itself, and all rights and privileges

thereto belonging or in any wise appertaining, such as permanent

irrigation, or any other right or privilege that adds value to real

property, and all mines, minerals, quarries and trees on or under

the same, and all buildings, structures and improvements or other

fixtures, including but not limited to improvements such as barns,

bins or cattle pens, or other improvements or fixtures of whatsoever

kind thereon, exclusive of such machinery and fixtures on the same

as are, for the purpose of ad valorem taxation, defined as personal

property.

B. Notwithstanding the provisions of Section 2807 of this

title, real property shall also consist of any improvements affixed

to land owned by the United States, any branch of the Armed Forces

of the United States, or any agency or quasi-agency of the United

States if such improvements are used for:

1. National defense purposes; or

2. Housing of military personnel and their families as

contemplated by the Military Housing Privatization Initiative of

1996, 10 U.S.C., Sections 2871 through 2885, as amended.

Improvements used for housing of military personnel and their

families shall, in addition to the actual housing units, include,

but not be limited to, facilities related to such housing units,

such as housing maintenance facilities, housing rental and

management offices, parks and community centers. Such improvements

shall, for purposes of ad valorem taxation, be construed to be owned

by the United States or the applicable branch of the Armed Forces of

the United States. For purposes of this subsection, “national

defense purposes” shall include, without limitation, the furtherance

of an existing mission or modification or enhancement of the mission

of the military installation and any activity that is in furtherance

of the defense of the United States and its interests.
Okla. Stat. tit. 68, § 68-3806 — OK Code / Title 68 / Section 68-3806
Rulemaking
Status: in_force

The Department of Commerce and the Tax Commission shall

promulgate rules necessary to implement their respective duties and

responsibilities under the provisions of the Former Military

Facility Development Act.
Okla. Stat. tit. 68, § 68-24341 — OK Code / Title 68 / Section 68-24341
Renumbered as § 3137 of this title by Laws 1988, c. 162,
Status: in_force

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

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-2491 — OK Code / Title 68 / Section 68-2491
Renumbered as § 3011 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.