Okla. Stat. tit. 68, § 68-400.2 — OK Code / Title 68 / Section 68-400.2
Remittance of tax – Wholesaler monthly tax report
Status: in_force

A. The excise tax imposed pursuant to the provisions of Section

400 et seq. of Title 68 of the Oklahoma Statutes upon the sale,

distribution, use, exchange, barter or possession of tobacco

products within the state shall be due and payable on the first day

of each month by the wholesaler. For the purpose of ascertaining

the amount of the tax payable by the wholesaler, the wholesaler

shall file electronically with the Oklahoma Tax Commission, on or

before the twentieth day of each month and upon a form prescribed

and furnished by the Commission, a tobacco products tax report

signed by the wholesaler under oath. The report shall include:

1. All purchases and deliveries including invoices detailing

purchases and shipments from manufacturers to the wholesaler and

from the wholesaler to the licensed retailer for the previous

calendar month;

2. The taxes due under Section 400 et seq. of Title 68 of the

Oklahoma Statutes during the preceding calendar month; and

3. Any other information required by the Commission for the

purposes of correctly computing and collecting the tax levied

herein. In addition to the information required on reports, the Tax

Commission may request, and the taxpayer must furnish, any

information deemed necessary to enforce the provisions of Section

400 et seq. of Title 68 of the Oklahoma Statutes. Such tax remitter

shall compute and remit to the Tax Commission the required tax due

for the preceding calendar month, the remittance or remittances of

the tax to accompany the reports herein required. If not filed or

paid on or before the twentieth day of such month, the tax shall be

delinquent from such date. If a report is not timely filed,

interest shall be charged from the date the report should have been

filed until the date the report is actually filed.

B. It shall not be necessary for any person or entity to

purchase stamps or affix stamps to tobacco products in order to

comply with the requirements of Section 400 et seq. of Title 68 of

the Oklahoma Statutes or the provisions of this act.

C. If the tobacco products tax report or payment of taxes is

due on any day specified in Section 82.1 of Title 25 of the Oklahoma

Statutes or on a date when the Federal Reserve Banks are closed,

such requirements may be performed on the next succeeding business

day and no liability shall result from the delay.

D. The monthly reports shall be filed electronically in the

format prescribed by the Tax Commission and the tax shall be

remitted to the Tax Commission by electronic funds transfer.
Okla. Stat. tit. 68, § 68-24345 — OK Code / Title 68 / Section 68-24345
Renumbered as § 3141 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, § 68-3151 — OK Code / Title 68 / Section 68-3151
County treasurer to account quarterly
Status: in_force

In addition to the statements and showings required by this

article, it shall be the duty of the county treasurer four times

each year to balance his books and come to an accounting with the

board of county commissioners.
Okla. Stat. tit. 68, § 68-2823 — OK Code / Title 68 / Section 68-2823
Cost of comprehensive visual inspection program
Status: in_force

A. For each fiscal year, the cost of the comprehensive program

of visual inspections for real property and the cost of physical

inspections of personal property shall be paid by appropriate

warrants from those who receive the revenues of the mill rates

levied on the property of the county as prescribed by this section.

School districts are hereby authorized to pay such costs from

revenues accruing to their building funds. The county assessor

shall prepare a budget for the comprehensive program of visual

inspections for real property and the cost of physical inspections

of personal property and file such budget with the county excise

board or county budget board.

B. The county excise board or county budget board shall

apportion such cost among the various recipients of revenues from

the mill rates levied, including the county, all cities and towns,

all school districts, all sinking funds of such recipients, and all

jurisdictions specified in subsection D of this section, in the

ratio which each recipient's total tax collection authorized from

its mill rates levied for the preceding year bears to the total tax

collection authorized of all recipients from all their mill rates

levied for the preceding year. The cost shall include only those

expenses directly attributable to the visual inspection program and

those expenses directly attributable to physical inspections of

personal property and shall not include any expenses of the office

of the county assessor which, in the judgment of the county excise

board or county budget board, are expenses of county assessor's

office which would exist in the absence of such program or in the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1161

absence of physical inspection of personal property. Expenses that

are attributable both to the visual inspection program and physical

inspection of personal property, and which would exist in the

absence of such program or inspection, including but not limited to

salaries, employee benefits, office supplies and equipment, may be

prorated; provided, no portion of the salary of the county assessor

shall be included in such costs.

C. Upon receipt of the billing statement provided for in

subsections D and E of this section by each such recipient, the mill

rates to be established by the board for each such recipient for the

current year shall include and be based upon such amounts and shall

constitute an appropriation of such amounts to the county assessor

for expenditure for the expenses of administering the visual

inspection program each year. In the case of a sinking fund of a

recipient, if, after approving its budget, the governing body of a

recipient notifies the board in writing that there are no funds

appropriated to pay the amount of the billing statement for such

sinking fund, such notice shall constitute conclusive evidence of a

financial obligation of the recipient as it relates to such sinking

fund. The board may seek a judgment for the amount of such

obligation and court costs in the district court of the county in

which the board is located.

D. The county assessor shall render a statement to each of the

jurisdictions within the county which receive revenue from an ad

valorem mill rate. Such statement shall include the following

information:

1. The current fiscal year in which the charge has been

incorporated in the jurisdiction's budget;

2. All jurisdictions receiving statements from the county

assessor, the mill rate for each in the previous year, and the

proportion of each to the combined mill rates of all jurisdictions

within the county for the previous year. The proportions specified

in this paragraph should equal a total of one hundred percent

(100%);

3. The charge for the entity receiving the statement as well as

the charge for each jurisdiction of the county based upon the

proportions specified in paragraph 2 of this subsection. The total

of all current year charges for all county jurisdictions should

equal the total visual inspection program budget for the current

fiscal year;

4. The amount of the total budget for the office of the county

assessor and the percentage that visual inspection program expenses

are of such total budget; and

5. A copy of the County Budget Visual Inspection Account and a

brief description of the areas to be visually inspected for the

current fiscal year, consistent with the plan on file with the

Oklahoma Tax Commission pursuant to Section 2820 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1162

E. In any county wherein any jurisdiction's budget and mill

rates are not subject to review and approval by the county excise

board, the county assessor shall nevertheless include any such

jurisdiction in the calculations required under subsection A of this

section. The county assessor shall also render a billing statement

to any such jurisdiction showing the charge for the current fiscal

year due from the jurisdiction. Such billing statement shall also

show all the information specified in subsection D of this section.

Such billing statement shall clearly indicate that the charge

payable by the jurisdiction is due and payable by December 31 of the

current fiscal year.
Okla. Stat. tit. 68, § 68-2357.73 — OK Code / Title 68 / Section 68-2357.73
Credits for investments in qualified rural small
Status: in_force

business capital companies.

A. Except as provided in Section 4 of this act, for taxable

years beginning after December 31, 2000, and before January 1, 2012,

there shall be allowed a credit against the tax imposed by Section

2355 or, effective January 1, 2001, Section 2370 of this title or,

effective July 1, 2001, against the tax imposed by Section 624 or

628 of Title 36 of the Oklahoma Statutes, for qualified investment

in qualified rural small business capital companies. No amount of a

qualified investment made in a qualified rural small business

capital company which has not been invested in one or more Oklahoma

rural small business ventures prior to the effective date of the

moratorium provided for in Section 4 of this act shall be eligible

for any credit otherwise authorized pursuant to this section. No

qualified investment made in a qualified rural small business

capital company or qualified investment made by a qualified rural

small business capital company in one or more Oklahoma rural small

business ventures during the period of the moratorium pursuant to

Section 4 of this act shall be eligible for any credit otherwise

authorized pursuant to this section.

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

shall be thirty percent (30%) of the amount of a qualified

investment in qualified rural small business capital companies which

is subsequently invested in an Oklahoma rural small business venture

by the qualified rural small business capital company and may only

be claimed for a taxable year during which the qualified rural small

business capital company makes the qualified investment in an

Oklahoma rural small business venture if the funds are used in

pursuit of a legitimate business purpose of the Oklahoma rural small

business venture consistent with its organizational instrument,

bylaws or other agreement responsible for the governance of the

rural small business venture. The qualified rural small business

capital company shall issue such reports as the Oklahoma Tax

Commission may require attributing the source of funds of each

qualified investment it makes in an Oklahoma rural small business

venture. If the tax credit exceeds the amount of taxes due or if

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

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

be carried forward for a period not to exceed three (3) taxable

years.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 852

C. No taxpayer may claim the credit provided for in this

section for qualified investments in qualified rural small business

capital companies made prior to January 1, 2001.

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

section if the capital provided by a qualified rural small business

capital company is used by an Oklahoma rural small business venture

for the acquisition of any other legal entity.

E. No financial lending institution shall be eligible to claim

the credit provided for in this section except with respect to

qualified investments in a qualified rural small business capital

company.

F. No taxpayer may claim the credit authorized by this section

for the same qualified investment amount for which any credit is

claimed pursuant to either Section 2357.62 or 2357.63 of this title.

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

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

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

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

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

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

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

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

and continuing legal obligation to repay the borrowed funds but the

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

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

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

of such amount. For purposes of the Rural Venture Capital Formation

Incentive Act, “pass-through entity” means a corporation that for

the applicable tax years is treated as an S corporation under the

Internal Revenue Code, general partnership, limited partnership,

limited liability partnership, trust, or limited liability company

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

federal income tax purposes.
Okla. Stat. tit. 68, § 68-341 — OK Code / Title 68 / Section 68-341
Cancellation of license for violations
Status: in_force

The Oklahoma Tax Commission shall cancel the license of any

cigarette or tobacco dealer who has been determined by any court to

have violated the provisions of the Unfair Cigarette and Tobacco

Product Sales Act, or has been convicted for violation of any law

pertaining to the use, possession, manufacture or sale of any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 192

controlled substance pursuant to the Uniform Controlled Dangerous

Substances Act, or has been found guilty of a violation of any rule

promulgated or order issued to control a new product or

noncontrolled product or substance pursuant to Section 2-201 of

Title 63 of the Oklahoma Statutes, or convicted of a violation of

any drug or narcotic law of the United States.
Okla. Stat. tit. 68, § 68-2854 — OK Code / Title 68 / Section 68-2854
Waterworks and power companies - Sworn return
Status: in_force

Each waterworks and power company doing business in this state,

shall file with the Oklahoma Tax Commission a sworn return, giving

size, capacity, location and value of its pumping stations, and all

other permanent improvements used in connection therewith, the total

length and size of pipe and other means used for conducting and

conveying water; total number of hydrants and the rental thereof;

the total amount of its authorized capital stock and the amount

actually paid thereon; total amount of its outstanding indebtedness;

total amount of tools, material and other personal property,

including cash on hand, and the location thereof.
Okla. Stat. tit. 68, § 68-715 — OK Code / Title 68 / Section 68-715
Cessation of use of special fuel
Status: in_force

Whenever any person to whom a special fuel dealer's license or a

special fuel user's license has been issued ceases using special

fuel within this state, such person must notify the Tax Commission

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

discontinuance and surrender his license together with all special

fuel use vehicle permits issued and outstanding under said license.

All tax, penalty and interest on special fuel levied by this act and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 350

due from such person at the time of such discontinuance, shall

become due and payable concurrently with such discontinuance, and

such person must make a report and pay all the tax, interest and

penalties due at the time his license is surrendered.
Okla. Stat. tit. 68, § 68-1017 — OK Code / Title 68 / Section 68-1017
Noncompliance by producers, refiners, processors or
Status: in_force

purchasers.

Failure on the part of any person, producer, refiner, processor,

reclaimer, transporter, or purchaser of oil, petroleum oil, tank

bottoms, pit oil, liquid hydrocarbons, natural gas, or casinghead

gas, to comply with the provisions of this article shall be deemed a

misdemeanor, and upon conviction therefor, such person, producer,

refiner, processor, reclaimer, transporter, or purchaser of oil or

gas shall be punished by the imposition of a fine of not to exceed

One Thousand Dollars ($1,000.00), or of a jail sentence of not to

exceed six (6) months, or by the imposition of both such fine and

imprisonment. Each day's failure to comply with the provisions of

this article within the period of time fixed therein, shall

constitute a separate offense.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 401
Okla. Stat. tit. 68, § 68-2372 — OK Code / Title 68 / Section 68-2372
Returns by banking institutions
Status: in_force

Except as otherwise provided for in the Pass-Through Entity Tax

Equity Act of 2019, every national banking association or state

bank, subject to taxation under this act, shall make its return to

the Tax Commission at the same time and in the same manner required

of other corporations, as specified herein, and except to the manner

of computing the net income subject to the tax levied by this act,

each shall be subject to all other provisions of this act applicable

to such other corporations.
Okla. Stat. tit. 68, § 68-2882 — OK Code / Title 68 / Section 68-2882
Noncompliance with legal requirement for level and uniformity of assessments - Notice
Status: in_force

to correct assessment - Filing of complaint by county - Publication of notice of order to correctuniformity of assessments - Notice to correct assessment - Filing of

complaint by county - Publication of notice of order to correct

assessment - Answer - Hearing - Appeal.

A. In any case where the State Board of Equalization, in the

equalization of property locally assessed, shall make its

determination that the ratio of the assessed value of real property

within the county to the fair cash value of said real property does

not comply with the legal requirements for the level of assessment,

or does not comply with the legal requirements for the uniformity of

assessment then the State Board shall notify, by mail, the board of

county commissioners of said county, and the county assessor, giving

the ratio determined and the percentage valuation increase or

decrease the county must achieve during the next assessment period

or the action required for compliance with any applicable order for

assessment uniformity.

B. The district attorney, acting under direction of the board

of county commissioners and for the entire taxpaying public of the

county shall have twenty (20) days from date of such notice to the

board of county commissioners and the county assessor in which to

file with the Clerk of the Court of Tax Review a written complaint

specifying grievances and the pertinent facts in relation thereto in

ordinary and concise language and without repetition, and in such

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

intended. The board of county commissioners shall cause a notice of

the order for a valuation increase or decrease made by the State

Board of Equalization to be published in at least one (1) newspaper

of general circulation within the county at least one (1) time each

week for two (2) consecutive weeks. Such notice by publication

shall constitute sufficient notice to any taxpayer within such

county of the possible increase or decrease in the valuation of

property owned by the taxpayer located within such county. No

individual valuation increase or decrease notice shall be required

to be mailed or delivered to an affected taxpayer as a result of the

implementation of an order for an increase or decrease in valuation

issued by the State Board of Equalization.

C. After the filing of a complaint as provided for in

subsection B of this section the State Board of Equalization shall

have fifteen (15) days within which to file an answer. The Court of

Tax Review shall set a date of hearing within sixty (60) days of the

date of the notice which caused the filing of the complaint. The

Court of Tax Review shall be authorized and empowered to take

evidence pertinent to said complaint, and for that purpose, is

authorized to compel the attendance of witnesses and the production

of books, records and papers by subpoena, and to confirm, correct or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1220

adjust the order of the State Board of Equalization, as required by

law.

D. At the time of hearing upon a complaint filed pursuant to

this section, the State Board of Equalization shall bear the burden

of proof of supporting its action which is the subject matter of the

complaint.

E. Either the State Board of Equalization or the party filing a

complaint pursuant to this section may appeal the decision of the

Court of Tax Review by filing a notice of intent to appeal with the

Clerk of the Court of Tax Review within ten (10) calendar days of

the date the final decision is rendered. Appeal shall be made to

the Oklahoma Supreme Court which shall affirm the decision of the

Court of Tax Review if supported by competent evidence.
Okla. Stat. tit. 68, § 68-2370 — OK Code / Title 68 / Section 68-2370
In lieu taxes for state, national banking associations
Status: in_force

and credit unions.

A. For taxable years beginning after December 31, 2021, for the

privilege of doing business within this state, every state banking

association, national banking association and credit union organized

under the laws of this state, located or doing business within the

limits of the State of Oklahoma shall annually pay to this state a

privilege tax at the rate of four percent (4%) of the amount of the

taxable income as provided in this section.

B. 1. The privilege tax levied by this section shall be in

addition to the Business Activity Tax levied in Section 1218 of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1063

title and the franchise tax levied in Article 12 of this title and

in lieu of the tax levied by Section 2355 of this title and in lieu

of all taxes levied by the State of Oklahoma, or any subdivision

thereof, upon the shares of stock or personal property of any

banking association or credit union subject to taxation under this

section.

2. Nothing in this section shall be construed to exempt the

real property of any banking associations or credit unions from

taxation to the same extent, according to its value, as other real

property is taxed. Nothing herein shall be construed to exempt an

association from payment of any fee or tax authorized or levied

pursuant to the banking laws.

3. Personal property which is subject to a lease agreement

between a bank or credit union, as lessor, and a nonbanking business

entity or individual, as lessee, is not exempt from personal

property ad valorem taxation. Provided further, that it shall be

the duty of the lessee of such personal property to return sworn

lists or schedules of their taxable property within each county to

the county assessor of such county as provided in Sections 2433 and

2434 of this title.

C. Any tax levied under this section shall accrue on the last

day of the taxable year and be payable as provided in Section 2375

of this title. The accrual of such tax for the first taxable year

to which this act applies, shall apply notwithstanding the prior

accrual of a tax in the same taxable year based upon the net income

of the next preceding taxable year; provided, however, any

additional deduction enuring to the benefit of the taxpayer shall be

deducted in accordance with the optional transitional deduction

procedures in Section 2354 of this title.

D. The basis of the tax shall be United States taxable income

as defined in paragraph 10 of Section 2353 of this title and any

adjustments thereto under the provisions of Section 2358 of this

title with the following adjustments:

1. There shall be deducted all interest income on obligations

of the United States government and agencies thereof not otherwise

exempted and all interest income on obligations of the State of

Oklahoma or political subdivisions thereof, including public trust

authorities, not otherwise exempted under the laws of this state;

and

2. Expense deductions claimed in arriving at taxable income

under paragraph 10 of Section 2353 of this title shall be reduced by

an amount equal to fifty percent (50%) of excluded interest income

on obligations of the United States government or agencies thereof

and obligations of the State of Oklahoma or political subdivisions

thereof.

E. 1. Except as otherwise provided in paragraph 2 of this

subsection, before January 1, 2017, there shall be allowed a credit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1064

against the tax levied in subsection A of this section in an amount

equal to the amount of taxable income received by a participating

financial institution as defined in Section 90.2 of Title 62 of the

Oklahoma Statutes pursuant to a loan made under the Rural Economic

Development Loan Act. Such credit shall be limited each year to

five percent (5%) of the amount of annual payroll certified by the

Oklahoma Rural Economic Development Loan Program Review Board

pursuant to the provisions of paragraph 3 of subsection B of Section

90.4 of Title 62 of the Oklahoma Statutes with respect to the loan

made by the participating financial institution and may be claimed

for any number of years necessary until the amount of total credits

claimed is equal to the total amount of taxable income received by

the participating financial institution pursuant to the loan. Any

credit allowed but not used in a taxable year may be carried forward

for a period not to exceed five (5) taxable years. In no event

shall a credit allowed pursuant to the provisions of this subsection

be transferable or refundable.

2. No credit otherwise authorized by the provisions of this

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

Beginning July 1, 2012, the credit authorized by this subsection 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 subsection.
Okla. Stat. tit. 68, § 68-1393 — OK Code / Title 68 / Section 68-1393
Marketplace facilitators and referrers - Non-election -
Status: in_force

Notice requirements.

A. A marketplace facilitator or a referrer required to make an

election under subsection A of Section 1392 of this title that does

not elect to collect and remit the tax imposed by Section 1354 or

1402 of this title shall comply with the applicable notice

requirements of this section.

B. A marketplace facilitator subject to the requirements of

this section shall:

1. Post a conspicuous notice on its forum that informs

purchasers intending to purchase products for delivery to a location

within this state that includes all of the following:

a. sales or use tax may be due in connection with the

purchase and delivery of the products,

b. the state requires the purchaser to file a return if

use tax is due in connection with the purchase and

delivery, and

c. the notice is required by this section; and

2. Provide a written notice to each purchaser at the time of

each sale that includes all of the following:

a. a statement that sales or use tax is not being

collected in connection with the purchase,

b. a statement that the purchaser may be required to

remit use tax directly to the Tax Commission, and

c. instructions for obtaining additional information from

the Commission regarding whether and how to remit use

tax to the Commission.

C. The notice required by paragraph 2 of subsection B of this

section must be prominently displayed on all invoices and order

forms and on each sales receipt or similar document, whether in

paper or electronic form, provided to the purchaser. No statement

that sales or use tax is not imposed on a transaction may be made by

a marketplace facilitator unless the transaction is exempt from

sales and use tax pursuant to this title or other applicable state

law.

D. A referrer subject to the requirements of this section shall

post a conspicuous notice on its platform that informs purchasers

Oklahoma Statutes - Title 68. Revenue and Taxation Page 649

intending to purchase products for delivery to a location within

this state that includes all of the following:

1. Sales or use tax may be due in connection with the purchase

and delivery;

2. The person to which the purchaser is being referred may or

may not collect and remit sales or use tax to the Commission in

connection with the transaction;

3. The state requires the purchaser to file a return if use tax

is due in connection with the purchase and delivery and not

collected by the person;

4. The notice is required by this section;

5. Instructions for obtaining additional information from the

Commission regarding whether and how to remit use tax to the

Commission; and

6. If the person to whom the purchaser is being referred does

not collect sales or use tax on a subsequent purchase by the

purchaser, the person may be required to provide information to the

purchaser and the Commission about the purchaser's potential use tax

liability.

E. The notice required under subsection D of this section must

be prominently displayed and may include pop-up boxes or

notification by other means that appears when the referrer transfers

a purchaser to another person to complete the sale.
Okla. Stat. tit. 68, § 68-1406.2 — OK Code / Title 68 / Section 68-1406.2
Personal property sales from outside the state – Total
Status: in_force

sales statement.

A. Each retailer or vendor making sales of tangible personal

property from a place of business outside this state for use in this

state that is not required to collect use tax shall, by February 1

of each year, provide to each customer to whom tangible personal

property was delivered in this state a statement of the total sales

made to the customer during the preceding calendar year. The

statement must contain language substantially similar to the

following:

"YOU MAY OWE OKLAHOMA USE TAX ON PURCHASES YOU MADE FROM US

DURING THE PREVIOUS TAX YEAR. THE AMOUNT OF TAX YOU MAY OWE

IS BASED ON THE TOTAL SALES PRICE OF [INSERT TOTAL SALES

PRICE] THAT MUST BE REPORTED AND PAID WHEN YOU FILE YOUR

OKLAHOMA INCOME TAX RETURN UNLESS YOU HAVE ALREADY PAID THE

TAX."

The statement must not contain any other information that would

indicate, imply or identify the class, type, description or name of

the products purchased. Any information that would indicate, imply

or identify the class, type, description or name of the products

purchased is strictly confidential.

B. The statement may be provided by first-class mail, email or

other electronic communication.
Okla. Stat. tit. 68, § 68-217 — OK Code / Title 68 / Section 68-217
Interest and penalties on delinquent taxes – Interest on
Status: in_force

refunds.

A. If any amount of tax imposed or levied by any state tax law,

or any part of such amount, is not paid before such tax becomes

delinquent, there shall be collected on the total delinquent tax

interest at the rate of one and one-quarter percent (1 1/4%) per

month from the date of the delinquency until paid.

B. Interest upon any amount of state tax determined as a

deficiency, under the provisions of Section 221 of this title, shall

be assessed at the same time as the deficiency and shall be paid

upon notice and demand of the Oklahoma Tax Commission at the rate of

one and one-quarter percent (1 1/4%) per month from the date

prescribed in the state tax law levying such tax for the payment

thereof to the date the deficiency is assessed.

C. If any tax due under state sales, use, tourism, mixed

beverage gross receipts, or motor fuel tax laws, or any part

thereof, is not paid within fifteen (15) days after such tax becomes

delinquent a penalty of ten percent (10%) on the total amount of tax

due and delinquent shall be added thereto, collected and paid.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 86

However, the Tax Commission shall not collect the penalty assessed

if the taxpayer remits the tax and interest within sixty (60) days

of the mailing of a proposed assessment or voluntarily pays the tax

upon the filing of an amended return.

D. If any tax due under any state tax law other than those

specified in subsection C of this section, or any part thereof, is

not paid within thirty (30) days after such tax becomes delinquent a

penalty of ten percent (10%) on the total amount of tax due and

delinquent shall be added thereto, collected and paid. However, the

Tax Commission shall not collect the penalty assessed if the

taxpayer remits the tax and interest within sixty (60) days of the

mailing of a proposed assessment or voluntarily pays the tax upon

the filing of an amended return.

E. If any part of any deficiency, arbitrary or jeopardy

assessment made by the Tax Commission is based upon or occasioned by

the taxpayer's negligence or by the failure or refusal of any

taxpayer to file with the Tax Commission any report or return, as

required by this title, or by any state tax law, within ten (10)

days after a written demand for such report or return has been

served upon any taxpayer by the Tax Commission by letter, the Tax

Commission may assess and collect, as a penalty, twenty-five percent

(25%) of the amount of the assessment. For purposes of this

subsection, "negligence" shall mean the consistent understatement of

income, consistent understatement of receipts or a system of

recordkeeping by the taxpayer that consistently results in an

inaccurate reporting of tax liability.

F. If any part of any deficiency is due to fraud with intent to

evade tax, then fifty percent (50%) of the total amount of the

deficiency, in addition to such deficiency, including interest as

herein provided, shall be added, collected and paid.

G. All penalties or interest imposed by this title, or any

state tax law, shall be recoverable by the Tax Commission as a part

of the tax with respect to which they are imposed, the penalties

bearing interest as provided in this section for the tax, and all

penalties and interest shall be apportioned as provided for the

apportionment of the tax on which such penalties or interest are

collected.

H. 1. Whenever an income tax refund is not paid to the

taxpayer within ninety (90) days after the return is filed or due,

whichever is later, with all documents as required by the Tax

Commission, entitling the taxpayer to a refund, then the Tax

Commission shall pay interest on the refund, at the same rate

specified for interest on delinquent tax payments. The payment of

interest on refunds provided for by this section shall apply to tax

year 1987 and subsequent tax years. The Tax Commission shall not be

required to pay interest on an income tax refund which is applied,

in whole or in part, to a prior year tax liability pursuant to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 87

Section 2385.17 of this title or upon an income tax refund applied,

in whole or in part, to satisfy a debt owed to the Internal Revenue

Service of the United States or to a state agency, including the

Oklahoma Tax Commission, as provided by Section 205.2 of this title.

2. For tax returns filed after January 1, 2004, and before

January 2, 2010, whenever an income tax refund is not paid to the

taxpayer within the following number of days after the income tax

return is filed with all documents as required by the Tax Commission

or after the income tax return is due, whichever is later, entitling

the taxpayer to a refund, then the Tax Commission shall pay interest

on the refund at the same rate specified for interest on delinquent

tax payments:

a. for returns filed electronically, thirty (30) days,

and

b. for all other returns, one hundred fifty (150) days.

3. For tax returns filed after January 1, 2010, whenever an

income tax refund is not paid to the taxpayer within the following

number of days after the income tax return is filed or due,

whichever is later, with all documents as required by the Tax

Commission entitling the taxpayer to a refund, then the Tax

Commission shall pay interest on the refund at the same rate

specified for interest on delinquent tax payments:

a. for returns filed electronically, forty-five (45)

days, and

b. for all other returns, ninety (90) days.
Okla. Stat. tit. 68, § 68-2887.1 — OK Code / Title 68 / Section 68-2887.1
Application for exemption by charitable institutions
Status: in_force

A charitable institution requesting an exemption pursuant to the

provisions of paragraph 8 of Section 2887 of Title 68 of the

Oklahoma Statutes shall be required to file an application initially

with the county assessor of the county in which the property is

located, and, if the information contained in such application

complies with the requirements of paragraph 8 of Section 2887 of

Title 68 of the Oklahoma Statutes, the property shall be exempt from

the date of acquisition thereof by the charitable institution until

the earlier of the date of disposition of the property or the date

of cessation of compliance with the requirements of paragraph 8 of

Section 2887 of Title 68 of the Oklahoma Statutes. The charitable

institution annually shall evidence the continuing compliance with

such requirements by filing an affidavit with the county assessor,

stating whether and the extent to which the property continues to

qualify for the exemption.
Okla. Stat. tit. 68, § 68-2944 — OK Code / Title 68 / Section 68-2944
Under assessment of property - Penalties
Status: in_force

It shall be unlawful for any county assessor, deputy county

assessor, member of a county board of equalization or board of

county commissioners, or member or duly authorized representative of

the Oklahoma Tax Commission or State Board of Equalization to enter

into any agreement or understanding with the owner or agent of any

taxable property, whereby such property is to be assessed lower

proportionately than other taxable property in the same county, as

an inducement to have such property brought into or kept in such

county, or for any other reason. Any person entering into any such

unlawful agreement or understanding, including the owner or agent of

the property involved, shall be deemed guilty of a misdemeanor and

upon conviction thereof shall be punished by a fine of not less than

Five Hundred Dollars ($500.00), and by imprisonment in the county

jail for not less than six (6) months. Any person convicted of such

a misdemeanor shall not be allowed to hold public office in this

state.
Okla. Stat. tit. 68, § 68-1007 — OK Code / Title 68 / Section 68-1007
Purchaser to withhold tax - Payment by purchaser
Status: in_force

All purchasers of oil or gas, or other minerals subject to the

tax levied by this article shall recognize the Tax Commission's

order to withhold payment for all production wherein the required

producers' reports are delinquent or the gross production tax and

penalty, payable by any producer or royalty owner are unreported,

unpaid or delinquent, until such reports are received or the tax and

penalty paid; and on failure of the producer or royalty owner to

file reports and/or pay such tax and penalty, the purchaser of such

production shall, on order of the Tax Commission, (1) withhold

payment for all production until notified by the Tax Commission that

all reports have been received, (2) pay such tax and penalty, and

its receipt therefor shall be accepted by such producer or royalty

owner in lieu of cash in settlement for such production. This shall

also apply in any case where a subsequent purchaser, or purchaser of

subsequent oil, gas or casinghead gas or other minerals shall be so

notified, and shall also apply when the interest against which such

tax and penalty shall have accrued may have been transferred

subsequent to the accrual of said tax and penalty.
Okla. Stat. tit. 68, § 68-2884 — OK Code / Title 68 / Section 68-2884
Payment and appeal of protested taxes
Status: in_force

A. The full amount of the taxes assessed against the property

of any taxpayer who has appealed from a decision affecting the value

or taxable status of such property as provided by law shall be paid

at the time and in the manner provided by law. If at the time such

taxes or any part thereof become delinquent and any such appeal is

pending, it shall abate and be dismissed upon a showing that the

taxes have not been paid.

B. When such taxes are paid, or by December 31, whichever is

earlier, the persons protesting the taxes shall give notice to the

county treasurer that an appeal involving such taxes has been taken

and is pending, and shall set forth the total amount of tax that has

been paid under protest or required by law to be paid prior to April

1 that will be paid under protest. The notice shall be on a form

prescribed by the Tax Commission. If taxes are paid in two equal

installments and the amount paid under protest does not exceed fifty

percent (50%) of the full amount of assessed taxes, all protested

taxes shall be specified in the second installment payment. If such

amount does exceed fifty percent (50%) of the full amount of

assessed taxes, then the portion of protested taxes that exceeds

fifty percent (50%) of the full amount of assessed taxes shall be

specified in the first installment payment and the entire second

installment shall be specified to be paid under protest. The

taxpayer shall attach to such notice a copy of the petition filed in

the court or other appellate body in which the appeal was taken.

For railroads, air carriers, and public service corporations, the

amount of taxes protested shall not exceed the amount of tax

calculated on the protested assessed valuation specified in the

complaint filed pursuant to the provisions of subsection A of

Section 2881 of this title.

C. It shall be the duty of the county treasurer to hold taxes

paid under protest separate and apart from other taxes collected.

Any portion of such taxes not paid under protest shall be

apportioned as provided by law. Except as otherwise provided for in

this subsection, the treasurer shall invest the protested taxes in

the same manner as the treasurer invests surplus tax funds not paid

under protest, but shall select an interest-bearing investment

medium which will permit prompt refund or apportionment of the

protested taxes upon final determination of the appeal. In cases

where the amount of the protested ad valorem taxes by a taxpayer is

in excess of Fifteen Thousand Dollars ($15,000.00), the taxpayer may

elect to choose the type of investment and where the investment of

the protested funds will be deposited as long as the investment is

of a type authorized for the county, the depository institution

qualifies as a county depository, and the depository institution is

located in the applicable county.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1222

D. 1. Prior to January 31 of each year, the county treasurer

shall determine the amount of ad valorem taxes paid under protest

and those ad valorem taxes that will be paid under protest pursuant

to subsection B of this section. The county treasurer shall then

notify the State Auditor and Inspector of the total amount of paid

protested ad valorem taxes and anticipated protested ad valorem

taxes, the total amount of protested taxes and anticipated protested

taxes by each individual taxpayer, and how such paid protested ad

valorem taxes and anticipated protested ad valorem taxes would have

been apportioned to each school district and technology center

school district by fund had such amount of protested ad valorem

taxes not been protested.

2. The State Auditor and Inspector shall compile all of the

information submitted by the county treasurers in a format which

shall set forth the total amount of paid and anticipated protested

taxes for each school district and technology center school district

by fund and a total for each school district and technology center

school district by fund. This information shall then be submitted

by the State Auditor and Inspector to the State Superintendent of

Public Instruction, the Director of the Oklahoma Department of

Career and Technology Education, the Speaker of the House of

Representatives, and the President Pro Tempore of the Senate. If

any of the information submitted to the State Auditor and Inspector

changes after being submitted, the county treasurer shall notify the

State Auditor and Inspector and the State Auditor and Inspector

shall submit revised information to the parties enumerated in this

paragraph within thirty (30) days of such change.

3. Within ten (10) days of the release of the escrowed ad

valorem taxes by the county treasurer, as required by subsection E

of this section, the county treasurer shall submit a schedule

showing the disposition of the released funds, separated by fund for

each school district and technology center school, to the State

Auditor and Inspector. The State Auditor and Inspector shall

certify the apportionment schedule and transmit a copy to the State

Superintendent of Public Instruction and the Director of the

Oklahoma Department of Career and Technology Education.

4. The State Auditor and Inspector shall promulgate any

necessary rules to implement the provisions of this subsection.

E. 1. In cases involving taxpayers other than railroads, air

carriers, or public service corporations, if upon the final

determination of any such appeal, the court shall find that the

property was assessed at too great an amount, the board of

equalization from whose order the appeal was taken shall certify the

corrected valuation of the property of such taxpayers to the county

assessor, in accordance with the decision of the court, and shall

send a copy of such certificate to the county treasurer. Upon

receipt of the corrected certificate of valuation, the county

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1223

assessor shall compute and certify to the county treasurer the

correct amount of taxes payable by the taxpayer. The difference

between the amount paid and the correct amount payable, with accrued

interest, shall be refunded by the treasurer to the taxpayer upon

the taxpayer filing a proper verified claim therefor, and the

remainder paid under protest, with accrued interest, shall be

apportioned as provided by law.

2. If upon the final determination of any appeal, the court

shall find that the property of the railroad, air carrier, or public

service corporation was assessed at too great an amount, the State

Board of Equalization from whose order the appeal was taken shall

certify the corrected valuation of the property of the railroads,

air carriers, and public service corporations to the State Auditor

and Inspector in accordance with the decision of the court. Upon

receipt of the corrected certificate of valuation, the State Auditor

and Inspector shall certify to the county treasurer the correct

valuation of the railroad, air carrier, or public service

corporation and shall send a copy of the certificate to the county

assessor, who shall make the correction as specified in Section 2871

of this title. The difference between the amount paid and the

correct amount payable with accrued interest shall be refunded by

the treasurer upon the taxpayer filing a proper verified claim, and

the remainder paid under protest with accrued interest shall be

apportioned according to law.

F. If an appeal is upon a question of valuation of the

property, then the amount paid under protest by reason of the

question of valuation being appealed shall be limited to the amount

of taxes assessed against the property for the year in question less

the amount of taxes which would be payable by the taxpayer for that

year if the valuation of the property asserted by the taxpayer in

the appeal were determined by the court to be correct. If an appeal

is timely filed by a taxpayer pursuant to subsection A of Section

2880.1 of this title, the amount of taxes payable by the taxpayer

shall not exceed the amount based upon the value originally

submitted by the assessor to the county board of equalization. If

an appeal is timely filed by the county assessor pursuant to

subsection A of Section 2880.1 of this title, the amount of taxes

payable by the taxpayer shall not exceed the amount of taxes based

upon the value assessed by the county assessor and submitted to the

board of equalization.

G. If an appeal is upon a question of assessment of the

property, then the amount paid under protest by reason of the

question of assessment being appealed shall be limited to the amount

of taxes assessed against the property for the year in question less

the amount of taxes which would be payable by the taxpayer for that

year if the assessment of the property asserted by the taxpayer in

the appeal was determined by the court to be correct.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1224
Okla. Stat. tit. 68, § 68-2862 — OK Code / Title 68 / Section 68-2862
County board of equalization members - Oath - Training
Status: in_force

course - Compensation.

A. The members of the county board of equalization for each

county in the state, before entering upon their duties, shall

subscribe to the oath required of other county officers.

B. Each member of the county board of equalization shall be

required to attend and successfully complete a course of instruction

consisting of at least six (6) hours for purposes of instructing the

members about the duties imposed on the board by law. The initial

six-hour training shall only be required for the member’s first

term. The course shall be developed by the Oklahoma State

University Center for Local Government Technology and shall include

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1191

subjects similar to those prescribed by law for certification of

county assessors and their deputies. Failure of a county board of

equalization member to successfully complete such course within

twelve (12) months of the date as of which the member was appointed

shall result in forfeiture of the office and the vacancy shall be

filled in the manner provided by law. In addition to the initial

training requirement, each member of the county board of

equalization shall attend and successfully complete an annual

continuing education course of instruction of at least three (3)

hours developed by the Oklahoma State University Center for Local

Government Technology. Failure of a county board of equalization

member to complete such annual continuing education course of

instruction shall result in forfeiture of office and the vacancy

shall be filled in the manner provided by law.

C. The program director of the Center for Local Government

Technology at Oklahoma State University shall send written

notification of failure to comply with the educational requirements

described in this section to the county clerk of the county, the

board of county commissioners and the State Auditor and Inspector.

1. Upon receiving such notice, the board of county

commissioners shall no longer approve compensation or travel

reimbursement for the noncompliant board member.

2. Within thirty (30) calendar days of receipt of such notice,

the State Auditor and Inspector shall contact the noncompliant board

member and provide him or her the opportunity to come into

compliance.

D. The members of county boards of equalization in all counties

having an assessed valuation of Two Billion Dollars

($2,000,000,000.00) or more shall receive as compensation an amount

not to exceed One Hundred Twenty-five Dollars ($125.00) per day.

The members of county boards of equalization in all other counties

may receive as compensation an amount not to exceed One Hundred

Dollars ($100.00) per day, such amount to be established by the

boards.

E. In addition to the amounts specified in subsection C of this

section, members of county boards of equalization shall be

reimbursed for each mile of travel to and from their residences to

the place of meeting of the board for each session attended at the

rate provided for other county officers. The members shall also be

reimbursed for each mile of necessary travel in the performance of

their official duties at the same rate.

F. The total number of days in each year for which the members

of a county board of equalization may be paid shall be as follows:

1. In counties having an assessed valuation of Forty Million

Dollars ($40,000,000.00) or less, not to exceed forty (40) days;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1192

2. In counties having an assessed valuation of more than Forty

Million Dollars ($40,000,000.00) and not more than Eighty Million

Dollars ($80,000,000.00), not to exceed forty-five (45) days; and

3. In counties having an assessed valuation of more than Eighty

Million Dollars ($80,000,000.00), not to exceed ninety (90) days.

G. A member of the county board of equalization may not miss

more than three (3) meeting days of the board per calendar year

unless, upon a review by the member’s appointing authority, one or

more of the absences were excused. Failure by a member of the

county board of equalization to comply with the attendance

requirement shall result in forfeiture of office and the vacancy

shall be filled in the manner provided by law.

H. Forfeitures of office resulting from the failure to comply

with provisions of this section shall be administered by the State

Auditor and Inspector.
Okla. Stat. tit. 68, § 68-24319 — OK Code / Title 68 / Section 68-24319
Renumbered as § 3114 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, § 68-1361 — OK Code / Title 68 / Section 68-1361
Consumer to pay tax - Vendor to collect tax - Penalties
Status: in_force

for failure to collect.

A. 1. Except as otherwise provided by subsection C of this

section, the tax levied by Section 1350 et seq. of this title shall

be paid by the consumer or user to the vendor as trustee for and on

account of this state. Except as otherwise provided by subsection C

of this section, each and every vendor in this state shall collect

from the consumer or user the full amount of the tax levied by

Section 1350 et seq. of this title, or an amount equal as nearly as

possible or practicable to the average equivalent thereof. Every

person required to collect any tax imposed by Section 1350 et seq.

of this title shall be personally liable for the tax.

2. However, the Oklahoma Tax Commission shall relieve sellers

or certified service providers that follow the requirements of this

section from the tax otherwise applicable if it is determined that

the purchaser improperly claimed an exemption and to hold the

purchaser liable for the nonpayment of tax. This relief from

liability does not apply to:

a. a seller or certified service provider (CSP) who

fraudulently fails to collect tax,

b. a seller who solicits purchasers to participate in the

unlawful claim of an exemption, or

c. a seller who accepts an exemption certificate when the

purchaser claims an entity-based exemption when:

(1) the subject of the transaction sought to be

covered by the exemption certificate is actually

Oklahoma Statutes - Title 68. Revenue and Taxation Page 599

received by the purchaser at a location operated

by the seller, and

(2) the Tax Commission provides an exemption

certificate that clearly and affirmatively

indicates that the claimed exemption is not

available in this state.

3. The Tax Commission shall relieve a seller or CSP of the tax

otherwise applicable if the seller obtains a fully completed

exemption certificate or captures the relevant data elements

required by the Tax Commission within ninety (90) days subsequent to

the date of sale.

If the seller or CSP has not obtained an exemption certificate

or all relevant data elements as provided by the Tax Commission, the

seller may, within one hundred twenty (120) days subsequent to a

request for substantiation, either prove that the transaction was

not subject to tax by other means or obtain a fully completed

exemption certificate from the purchaser, taken in good faith.

The Tax Commission shall relieve a seller or CSP of the tax

otherwise applicable if it obtains a blanket exemption certificate

for a purchaser with which the seller has a recurring business

relationship. The Tax Commission shall not request from the seller

or CSP renewal of blanket certificates or updates of exemption

certificate information or data elements when there is a recurring

business relationship between the buyer and seller. For purposes of

this section, a recurring business relationship exists when a period

of no more than twelve (12) months elapses between sales

transactions.

4. Upon the granting of relief from liability to the vendor as

provided in this section, the purchaser shall be liable for the

remittance of the tax, interest and penalty due thereon and the Tax

Commission shall pursue collection thereof from the purchaser in any

manner in which sales tax may be collected from a vendor.

B. Except as otherwise provided by subsection C of this

section, vendors shall add the tax imposed by Section 1350 et seq.

of this title, or the average equivalent thereof, to the sales

price, charge, consideration, gross receipts or gross proceeds of

the sale of tangible personal property or services taxed by Section

1350 et seq. of this title, and when added such tax shall constitute

a part of such price or charge, shall be a debt from the consumer or

user to vendor until paid, and shall be recoverable at law in the

same manner as other debts.

C. A person who has obtained a direct payment permit as

provided in Section 1364.1 of this title shall accrue all taxes

imposed pursuant to Section 1354 or 1402 of this title on all

purchases made by the person pursuant to the permit at the time the

purchased items are first used or consumed in a taxable manner and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 600

pay the accrued tax directly to the Oklahoma Tax Commission on

reports as required by Section 1365 of this title.

D. Except as otherwise provided by subsection C of this

section, a vendor who willfully or intentionally fails, neglects or

refuses to collect the full amount of the tax levied by Section 1350

et seq. of this title, or willfully or intentionally fails, neglects

or refuses to comply with the provisions of Section 1350 et seq. of

this title, or remits or rebates to a consumer or user, either

directly or indirectly, and by whatsoever means, all or any part of

the tax levied by Section 1350 et seq. of this title, or makes in

any form of advertising, verbally or otherwise, any statement which

implies that the vendor is absorbing the tax, or paying the tax for

the consumer or user by an adjustment of prices or at a price

including the tax, or in any manner whatsoever, shall be deemed

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

not more than Five Hundred Dollars ($500.00), and upon conviction

for a second or other subsequent offense shall be fined not more

than One Thousand Dollars ($1,000.00), or incarcerated for not more

than sixty (60) days, or both. Provided, sales by vending machines

may be made at a stated price which includes state and any municipal

sales tax.

E. A consumer or user who willfully or intentionally fails,

neglects or refuses to pay the full amount of tax levied by Section

1350 et seq. of this title or willfully or intentionally uses a

sales tax permit or direct payment permit which is invalid, expired,

revoked, canceled or otherwise limited to a specific line of

business or willfully or intentionally issues a resale certificate

to a vendor to evade the tax levied by Section 1350 et seq. of this

title shall be subject to a penalty in the amount of Five Hundred

Dollars ($500.00) per reporting period upon determination thereof,

which shall be apportioned as provided for the apportionment of the

tax.

F. Any sum or sums collected or accrued or required to be

collected or accrued in Section 1350 et seq. of this title shall be

deemed to be held in trust for the State of Oklahoma, and, as

trustee, the collecting vendor or holder of a direct payment permit

as provided for in Section 1364.1 of this title shall have a

fiduciary duty to the State of Oklahoma in regards to such sums and

shall be subject to the trust laws of this state.

G. Notwithstanding the provisions of this section, the sales

tax associated with the purchase of a motor vehicle shall be paid by

the consumer in the same manner and time as the motor vehicle excise

tax for said motor vehicle is due.
Okla. Stat. tit. 68, § 68-5101 — OK Code / Title 68 / Section 68-5101
Renumbered as § 3201 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-1353 — OK Code / Title 68 / Section 68-1353
See the following versions:
Status: in_force

OS 68-1353v1 (HB 3037, Laws 2022, c. 240, § 1).

OS 68-1353v2 (SB 1399, Laws 2024, c. 441, § 4).
Okla. Stat. tit. 68, § 68-24346 — OK Code / Title 68 / Section 68-24346
Renumbered as § 3142 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, § 68-2904 — OK Code / Title 68 / Section 68-2904
Definitions
Status: in_force

The following words when used in Sections 104 through 111 of

this act shall have the following meanings, unless otherwise

qualified by the context:

1. "Claimant" means a person who has filed a claim pursuant to

Section 106 of this act.

2. "Disabled person" means a person unable to engage in any

substantial gainful activity by reason of a medically determined

physical or mental impairment which can be expected to last for a

continuous period of twelve (12) months or more. Proof of

disability may be established by certification by an agency of state

government, an insurance company, or as may be required by the

Oklahoma Tax Commission. Eligibility to receive disability benefits

under the Federal Social Security Act shall constitute proof of

disability, for purposes of said sections.

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

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

occupying the same household, whether such income was taxable or

nontaxable for federal or state income tax purposes, including

pensions, annuities, federal social security, unemployment payments,

veterans' disability compensation, public assistance payments,

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

insurance payments, capital gains and any other type of income

received; and excluding gifts.

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

owner maintains a home and furnishes his own support for said home,

furnishings and other material necessities.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1272

5. "Household" means any house, dwelling or other type of

living quarters, and the real property thereof, occupied by the

owner or joint owners as a residence, subject to ad valorem

taxation.

6. "Property taxes" means the ad valorem taxes on the household

actually paid by the head of the household for the preceding

calendar year.
Okla. Stat. tit. 68, § 68-2368.22 — OK Code / Title 68 / Section 68-2368.22
Tax donation – Domestic violence and sexual assault
Status: in_force

services.

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

which begin after December 31, 2011, and each state corporate tax

return form for tax years beginning after December 31, 2011, shall

contain a provision to allow a donation from a tax refund for the

benefit of domestic violence and sexual assault services in Oklahoma

that have been certified by the Attorney General. As used in this

section the term "services" shall include but not be limited to

programs, shelters or a combination thereof.

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

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

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

credit of the Domestic Violence and Sexual Assault Services

Revolving Fund created in subsection C of this section.

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

fund to be designated the "Domestic Violence and Sexual Assault

Services Revolving Fund" administered by the Attorney General. The

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

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

Attorney General pursuant to the provisions of subsection A of this

section. All monies accruing to the credit of the fund are

appropriated and may be budgeted and expended by the Attorney

General at the beginning of each fiscal year for the purpose of

providing grants to domestic violence and sexual assault services

providers for the purpose of providing domestic violence and sexual

assault services in Oklahoma. Expenditures from the fund shall be

made upon warrants issued by the State Treasurer against claims

filed as prescribed by law with the Director of the Office of

Management and Enterprise Services for approval and payment.

D. The Attorney General shall provide notice of the Domestic

Violence and Sexual Assault Services Revolving Fund on the website

of the Attorney General.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1053

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

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

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

return. Such claims shall be filed pursuant to the provisions of

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

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

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

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-402-1 — OK Code / Title 68 / Section 68-402-1
Additional tax on tobacco products - Rates -
Status: in_force

Apportionment of revenues.

In addition to the tax levied by Section 402 of this title,

there is hereby levied upon the sale, use, exchange or possession of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 229

articles containing tobacco as defined in Section 402 of this title,

a tax in the following amounts:

1. Upon cigars of all descriptions made of tobacco, or any

substitute therefor, and weighing more than three (3) pounds per

thousand, and having a manufacturer's recommended retail selling

price, under the Federal Code, of more than four cents ($0.04) for

each cigar, Ten Dollars ($10.00) per thousand. For the purpose of

computing the tax, cheroots, stogies, etc., are hereby classed as

cigars;

2. Upon all smoking tobacco, the tax shall be fifteen percent

(15%) of the factory list price exclusive of any trade discount,

special discount or deals; and

3. Upon smokeless tobacco, the tax shall be ten percent (10%)

of the factory list price exclusive of any trade discount, special

discount or deals.

This tax shall be paid by the consumer and no retailer may

advertise that he will pay or absorb this tax.

The tax herein levied on tobacco products shall be collected on

the same basis and in the same manner and in all respects as the tax

levied by the Tobacco Products Tax Law. The revenue from this

additional tax shall be apportioned by the Oklahoma Tax Commission

in the same manner as provided in Section 404 of this title, for the

apportionment of other tobacco products tax revenue.
Okla. Stat. tit. 68, § 68-2006 — OK Code / Title 68 / Section 68-2006
Partial invalidity
Status: in_force

The invalidity of any Sections or Clauses in this Act shall not

in any manner affect the validity of the remaining portion or

portions thereof.
Okla. Stat. tit. 68, § 68-24328 — OK Code / Title 68 / Section 68-24328
Renumbered as § 3124 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, § 68-1210 — OK Code / Title 68 / Section 68-1210
Annual statement or return
Status: in_force

A. In addition to any other statement required by law, for tax

year 2023 and previous tax years, each and every corporation,

association or organization, as enumerated in Sections 1201, 1203,

and 1204 of this title, subject to the provisions of Section 1201 et

seq. of this title, either during the period of July 1 to August 31,

inclusive, of each year, or not later than June 1 for taxpayers that

remitted the maximum amount of tax pursuant to Section 1205 of this

title for the preceding tax year, or, except for taxpayers that

remitted the maximum amount of tax pursuant to Section 1205 of this

title for the preceding tax year, on or before the date by which an

income tax return is required to be filed pursuant to the provisions

of subsection G of Section 2368 of this title or pursuant to the

provisions of Section 216 of this title, based upon the election by

the taxpayer regarding the due date for payment of tax, shall file

with the Oklahoma Tax Commission a statement under oath of its

president, secretary or managing officer, or managing agent in this

state. The statement shall be in such form as the Tax Commission

shall prescribe, including balance sheets as at the close of its

last preceding taxable year for which an income tax return was

required to be filed, showing the following:

1. The amount of its authorized capital stock, interests,

certificates, or other evidence of interest or ownership;

2. The amount thereof then paid up;

3. The number of units into which the same is divided;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 419

4. The par value of each unit and the number of such units

issued and outstanding;

5. The location of the office or offices;

6. The value of all property owned or used in its business and

wherever located;

7. The value of all property owned or used in its business

within this state as it existed on the last day of the tax year;

8. The total amount of all business wherever transacted during

the tax year;

9. The total amount of business transacted within this state

during such year; and

10. The names of its officers and the residence and post office

address of each as the same appear of record on the last day of the

tax year, based upon the election by the taxpayer regarding the due

date for payment of tax.

B. If any corporation, association or organization making a

return under the provisions of Section 1201 et seq. of this title

has no authorized capital, or if any of its shares of stock or other

evidences of interest or ownership have no par value, then such

corporation, association or organization shall so state in its

return, and shall, in addition thereto, state the book value of its

shares of stock or other evidences of interest or ownership. It

shall also, in making its return, make the showing required of all

other corporations, associations and organizations, and each foreign

corporation shall state the name of its registered agent residing at

the capital of the state. The return shall be in such form as the

Tax Commission shall prescribe.

C. A corporation or organization subject to the tax levied by

Section 1203 or Section 1204 of this title for which the computation

of capital employed in the state equals or exceeds Sixteen Million

Dollars ($16,000,000.00), shall file a maximum franchise tax return

on such form as may be prescribed by the Oklahoma Tax Commission.

D. The Tax Commission shall prescribe a form for use by

corporations or organizations subject to the maximum tax imposed by

Section 1205 of this title in order for such corporations or

organizations to determine if the value of capital employed in this

state requires filing a maximum franchise tax return. The Tax

Commission shall also prescribe a form for use by corporations or

organizations exempt from the tax imposed by Sections 1203 and 1204

of this title pursuant to Section 1205 of this title. Such form

shall include the names of the officers of the corporation or

organization and the residence and post office address of each as

the same appears of record on the last day of the tax year and a

statement attesting that no tax is due for the taxable period. If a

corporation or organization is required to file the maximum

franchise tax return or is exempt from the tax imposed by Sections

1203 and 1204 of this title pursuant to Section 1205 of this title,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 420

such return shall not be subject to the requirements of subsection A

of this section and the return shall only contain such information

as may be prescribed by the Commission. The return shall be in such

form as the Tax Commission shall prescribe.
Okla. Stat. tit. 68, § 68-3636 — OK Code / Title 68 / Section 68-3636
Incentive amounts – Post-production activity for projects
Status: in_force

filmed out of state.

A. Subject to the final approval of the eligibility application

by the Oklahoma Department of Commerce, and subject to the

requirement that incentive payments pursuant to the provisions of

this act have the maximum positive impact for the economy of the

state, the base incentive amount for post-production activity

occurring in this state for a project filmed outside this state

shall be a maximum of twenty percent (20%) of the qualified

production expenditure amount.

B. In addition to the amount authorized by subsection A of this

section, there may be an additional incentive amount, subject to the

final approval of the Oklahoma Department of Commerce, for eligible

television series as defined in paragraph 4 of Section 2 of this act

in the following amounts:

1. Two percent (2%) of the qualified production expenditure

amount for an eligible episodic television pilot; and

2. Five percent (5%) of the qualified production expenditure

amount if the television series is filmed for one or more seasons.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1410

C. In addition to the amount authorized by subsection A of this

section, there may be an additional five percent (5%) of the

qualified production expenditure amount, subject to the final

approval of the Oklahoma Department of Commerce, for an eligible

multi-film deal, as defined in paragraph 7 of Section 2 of this act,

produced outside this state.

D. The provisions of this section shall be applicable only with

respect to qualified production expenditure amounts for post-

production activity occurring within the state including, but not

limited to, the following categories:

1. Sound recording or mixing;

2. Color grading;

3. Editorial work;

4. Visual effects;

5. Animation;

6. Deliverables, excluding marketing and advertising;

7. Music production, recording, mixing or composition;

8. Licensing of Oklahoma music; and

9. Editing equipment or editing facility rental.
Okla. Stat. tit. 68, § 68-1635 — OK Code / Title 68 / Section 68-1635
Purpose - Definitions
Status: in_force

A. The purpose of this act is to enact a licensing program for

outdoor display fireworks for Oklahoma entities and a licensing

program for individuals conducting outdoor fireworks displays in

this state. The purpose of these programs is to ensure a level of

competence that promotes safety for the public, fire service

personnel, and fireworks display operators and their employees and

service personnel. It is not the purpose of this act to regulate

United States Department of Transportation Division 1.4G consumer

fireworks as defined by NFPA standards or paragraph 2 of Section

1622 of Title 68 of the Oklahoma Statutes.

B. As used in this act:

1. “Licensed outdoor display operator” means an individual who

by experience, training, and examination recognized and approved by

the State Fire Marshal has demonstrated the necessary knowledge and

ability to safely assemble, discharge and supervise outdoor display

fireworks in accordance with NFPA 1123;

2. "Operator" shall have the same meaning as "licensed outdoor

display operator", as defined in paragraph 1 of this subsection;

3. “Display fireworks” means fireworks devices that are

primarily intended for commercial displays which are designed to

produce visible and/or audible effects by combustion, deflagration

or detonation. Display fireworks include, but are not limited to,

salutes containing more than two grains (130mg) of explosive

composition, aerial shells containing more than forty (40) grams of

pyrotechnic compositions and other exhibition display items that

exceed the limits for consumer fireworks according to the United

States Department of Transportation (DOT);

4. “Event” means any function or gathering at which there will

be a fireworks display. If a function or gathering lasts more than

one (1) day, each day is a separate event. Event does not include

any function or gathering at which only consumer fireworks, as

defined in paragraph 2 of Section 1622 of Title 68 of the Oklahoma

Statutes, will be used exclusively;

5. "Distributor" means any person engaged in the business of

making sales of display fireworks as defined in paragraph 3 of

Section 1622 of Title 68 of the Oklahoma Statutes or materials to

Oklahoma-licensed or -permitted entities for the purpose of

providing fireworks or pyrotechnic display services in this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 692

A distributor may sell display fireworks only to Oklahoma-licensed

or -permitted entities. An out-of-state distributor shall not be

required to obtain an Oklahoma license when selling exclusively to a

holder of an Oklahoma manufacturer, distributor, or wholesaler

license;

6. “NFPA” means the National Fire Protection Association;

7. “NFPA 1123” means the NFPA publication entitled “NFPA 1123:

Code for Fireworks Display”, 2010 Edition or any subsequent edition

that has been adopted by the State Fire Marshal by rule;

8. “NFPA 1124” means the NFPA publication entitled “NFPA 1124:

Code for Manufacture, Transportation, Storage, and Retail Sale of

Fireworks and Pyrotechnic Articles”, 2006 Edition or any subsequent

edition that has been adopted by the State Fire Marshal by rule;

9. “NFPA 1126” means the NFPA publication entitled “NFPA 1126:

Standards for the Use of Pyrotechnics Before a Proximate Audience”,

2011 Edition or any subsequent edition that has been adopted by the

State Fire Marshal by rule;

10. “Outdoor fireworks display” means a presentation of display

fireworks for a public or private gathering as defined by NFPA 1123;

11. “Proximate pyrotechnics” means pyrotechnic devices for

professional use only, used outdoors or indoors, that are similar to

consumer fireworks in chemical composition but that are not intended

for consumer use, and that are defined by NFPA 1126 as 1.4G or 1.4S

fireworks or pyrotechnics;

12. “Proximate pyrotechnic display” means the use of

pyrotechnic devices and materials, 1.4G or 1.4S fireworks or

pyrotechnics when any portion of the audience is closer than

permitted by NFPA 1123, and subject to NFPA 1126 requirements; and

13. “Sponsor” means any person or organization which contracts

with a licensed entity, licensed distributor or licensed outdoor

display operator to conduct a fireworks display.
Okla. Stat. tit. 68, § 68-2482 — OK Code / Title 68 / Section 68-2482
Renumbered as § 3001 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, § 68-2362 — OK Code / Title 68 / Section 68-2362
Oklahoma taxable income of a part-year resident
Status: in_force

individual, nonresident individual, a nonresident trust and a

nonresident estate.

A. For tax years beginning on or after January 1, 1994, the

Oklahoma taxable income of a part-year resident individual,

nonresident individual, a nonresident trust and a nonresident estate

shall be calculated following the provisions of Section 2358 of this

title as if all income were earned in Oklahoma.

B. Using Oklahoma income tax rates, part-year resident

individuals, nonresident individuals, nonresident trusts and

nonresident estates shall compute their tax liability on the amount

computed in the preceding paragraph.

C. From the liability computed there shall be deducted all

allowable credits to determine the amount of tax due.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1027

D. Part-year resident individuals, nonresident individuals,

nonresident trusts and nonresident estates shall divide adjusted

gross income from Oklahoma sources by the adjusted gross income from

all sources to arrive at the applicable percentage that Oklahoma

adjusted gross income represents of all adjusted income received by

the taxpayer in the income year.

E. Part-year resident individuals, nonresident individuals,

nonresident trusts and nonresident estates shall multiply the amount

of Oklahoma tax computed by the applicable percentage calculated in

the preceding paragraph in order to determine the amount of income

tax which must be paid to the State of Oklahoma. Nothing in this

section shall be construed to allow for greater than one hundred

percent (100%) of a taxpayer's income to be taxed.

F. For purposes of determining the adjusted gross income from

Oklahoma, the following shall be includable:

1. The ownership of any interest in real or tangible personal

property in this state;

2. A business, trade, profession or occupation carried on in

this state or compensation for services performed in this state;

3. A business, trade, profession or occupation carried on or

compensation for services performed partly within and partly without

this state to the extent allocable and apportionable to Oklahoma as

determined under Section 2358 of this title;

4. The distributive share of the Oklahoma part of partnership

income, gains, losses or deductions;

5. The distributive share of the Oklahoma part of estate or

trust income, gains, losses or deductions;

6. Income from intangible personal property, including

annuities, dividends, interest and gains from the disposition of

intangible personal property to the extent that such income is from

property employed in a trade, business, profession or occupation

carried on in Oklahoma. A part-year resident individual,

nonresident individual, nonresident trust or nonresident estate,

other than a dealer holding property primarily for sale to customers

in the ordinary course of trade or business, shall not be deemed to

carry on a business, trade, profession or occupation in Oklahoma

solely by reason of the purchase and sale of property for its own

account;

7. The distributive share of the Oklahoma taxable income or

loss of a corporation defined in subchapter S of the Internal

Revenue Code, 26 U.S.C., Section 1361 et seq.;

8. Income received from all sources of wagering, games of

chance or any other winnings from sources within this state.

Proceeds which are not money shall be taken into account at their

fair market value; and

9. The distributive share of the Oklahoma part of limited

liability company income, gains, losses or deductions.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1028
Okla. Stat. tit. 68, § 68-6102 — OK Code / Title 68 / Section 68-6102
Workers' Compensation Assessment Rebate Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the “Workers’

Compensation Assessment Rebate 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 be appropriate to pay the rebates provided for in Section 2 of

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

and expended by the Oklahoma Tax Commission solely for the purpose

of payment of rebates authorized by Section 2 of this act. The

liability of the State of Oklahoma to make the rebate payments under

Section 2 of this act shall be limited to the balance contained in

the fund created by this section.
Okla. Stat. tit. 68, § 68-2941 — OK Code / Title 68 / Section 68-2941
Release and extinguishment of liens
Status: in_force

Any and all ad valorem taxes and assessments, together with

interest, penalty and costs, heretofore or hereafter levied for any

year upon any real property and any lien created thereby in this

state are hereby released and extinguished forever upon the

expiration of seven (7) years after the date upon which any part

thereof became or shall become due, and any lien for ad valorem

taxes or assessments together with interest, penalty and costs, for

any tax year or years which has heretofore accrued or may hereafter

accrue because of the failure of any real property to have been

assessed or taxed and placed upon any tax roll, shall be and are

hereby extinguished upon the expiration of seven (7) years from the

date when such lien would have accrued had such assessment or

assessments been made or placed upon the tax rolls as required by

law.
Okla. Stat. tit. 68, § 68-500.29 — OK Code / Title 68 / Section 68-500.29
Diversions of motor fuel - Payment of tax
Status: in_force

A. In the event an exporter diverts motor fuel removed from a

terminal in this state from an intended destination outside this

state as shown on the terminal-issued shipping papers to a

destination within this state, the exporter, in addition to

compliance with the notification provided for in Section 46 of this

act, shall notify and pay the tax imposed by Section 4 of this act

to the state upon the same terms and conditions as if the exporter

were an occasional importer licensed under Section 18 of this act.

Each supplier who elects to precollect tax pursuant to this act

shall not be subject to any civil penalties or interest imposed

pursuant to this act for any corrections resulting from a diversion

of the motor fuel from the original destination as represented by

the purchaser or the agent of the purchaser. However, the supplier

and exporter under this subsection may, by mutual agreement, permit

the supplier to assume the liability of the exporter and adjust the

taxes of the exporter payable to the supplier.

B. In the event that an exporter removes from a bulk plant in

this state motor fuel as to which the tax imposed by this act has

previously been paid or accrued, the exporter may apply for and the

state shall issue a refund of the tax upon a showing of proof of

export satisfactory to the Commission in conformity with Section 11

of this act.

C. In the event that an unlicensed importer diverts motor fuel

from a destination outside this state to a destination inside this

state after having removed the product from a terminal outside this

state, the importer, in addition to compliance with the notification

provided for in Section 46 of this act, shall notify the state and

shall pay the tax imposed by this act to this state upon the same

terms and conditions as if the unlicensed importer were a licensed

occasional importer subject to Section 18 of this act without

deduction for the allowances provided by Section 27 of this act.

However, an importer who has purchased the product from a licensed

supplier may, by mutual agreement with the supplier, permit the

supplier to assume the liability of the importer and adjust the

taxes of the importer payable to the supplier.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 288

D. All licensed importers shall otherwise report and pay tax on

diversions into this state of imported product under Section 18 of

this act in accordance with the rules applicable to that license

class. However, an importer who has purchased the product from a

licensed supplier may, by mutual agreement with the supplier, permit

the supplier to assume the liability of the importer and adjust the

taxes of the importer payable to the supplier.

E. If a monthly report is filed or the amount due is remitted

later than the time required by this act, the tax remitter shall pay

to the Commission all of the motor fuel tax the remitter collected

from the sale of motor fuel during the taxable period in addition to

penalties and interest.

F. In the event of a legal diversion from a destination in this

state to another state, Section 45 of this act shall apply and an

unlicensed exporter diverting the product shall apply for a refund

from this state in conformity with paragraph 2 of Section 10 of this

act and Section 11 of this act. However, a supplier may take a

credit for diversions directed by that supplier for the account of

the supplier. Additionally, the exporter may, by mutual agreement

with the supplier, assign the claim of the exporter to the supplier

for which the supplier may take a credit.

G. In the event that the second state involved in a cross-

border shipment has entered into a multi-state compact with this

state, the diverter shall pay or seek refund only upon the

difference in state taxes with notice to both states upon proof

shown of payment to the actual destination state. The Commission

shall periodically determine procedures for making this adjustment

and a list of those states which meet these criteria.
Okla. Stat. tit. 68, § 68-1001 — OK Code / Title 68 / Section 68-1001
Gross production tax on asphalt, ores, oil and gas, and
Status: in_force

royalty interests - Exemptions.

A. There is hereby levied upon the production of asphalt, ores

bearing lead, zinc, jack and copper a tax equal to three-fourths of

one percent (3/4 of 1%) on the gross value thereof.

B. On or after the effective date of this act and except as

provided by paragraph 4 of this subsection, there shall be levied a

tax on the gross value of the production of oil and gas as follows:

1. Upon the production of oil a tax equal to seven percent (7%)

of the gross value of the production of oil based on a per barrel

measurement of forty-two (42) U.S. gallons of two hundred thirty-one

(231) cubic inches per gallon, computed at a temperature of sixty

(60) degrees Fahrenheit;

2. Upon the production of gas a tax equal to seven percent (7%)

of the gross value of the production of gas;

3. Notwithstanding the levies in paragraphs 1 and 2 of this

subsection, the production of oil, gas, or oil and gas from wells

spudded prior to the effective date of this act, and on or after the

effective date of this act, shall be taxed at a rate of five percent

(5%) commencing with the month of first production for a period of

thirty-six (36) months. Thereafter, the production shall be taxed

as provided in paragraphs 1 and 2 of this subsection; and

4. If the provisions of Article XIII-C of the Oklahoma

Constitution are approved by the people pursuant to adoption of

State Question No. 795, the rate of gross production tax imposed by

paragraph 3 of this subsection shall be reduced to two percent (2%)

for the first thirty-six (36) months of production and thereafter

the rate of taxation shall be seven percent (7%).

C. The taxes hereby levied shall also attach to, and are levied

on, what is known as the royalty interest, and the amount of such

tax shall be a lien on such interest.

D. 1. Except as otherwise provided in this section, for

secondary and tertiary recovery projects approved or having an

initial project start date on or after July 1, 2022, all production

which results from such secondary and tertiary recovery projects

shall be exempt from the gross production tax levied pursuant to

this section for a period not to exceed five (5) years from the

initial project start date or for a period ending upon the

termination of the secondary and tertiary recovery process,

whichever occurs first.

2. For purposes of this subsection, "project start date" means

the date on which the injection of liquids, gases, or other matter

begins on an enhanced recovery project.

3. For new secondary and tertiary recovery projects approved by

the Oklahoma Corporation Commission on or after July 1, 2022, such

approval shall constitute qualification for an exemption.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 359

4. For all production exempted pursuant to this subsection, a

refund against gross production taxes shall be issued as provided in

subsection F of this section.

5. Except as otherwise provided in this section, any production

which results from a recovery project from a well on the Corporation

Commission's orphaned well list shall receive a fifty-percent

reduction from the gross production tax levied pursuant to paragraph

3 of subsection B of this section from the project beginning date

for a period of thirty-six (36) months, after which the rate shall

increase to the full rate of tax prescribed by paragraph 3 of

subsection B of this section. Furthermore, before any production

from a recovery project under this paragraph occurs the producer

overseeing the project shall file a corporate surety bond, letter of

credit from a banking institution, cash, or a certificate of deposit

with the Secretary of State in the sum of Twenty-five Thousand

Dollars ($25,000.00), per well transferred from the Corporation

Commission's orphaned well list, conditioned upon recovery under

this project for thirty-six (36) months. The Secretary of State

shall hold such corporate surety bond, letter of credit from a

banking institution, cash, or certificate of deposit for the benefit

of the Corporation Commission Plugging Fund if such well is

abandoned by the producer and returns to the Corporation

Commission's orphaned well list.

E. Except as otherwise provided by this section, the production

of oil, gas, or oil and gas from wells drilled but not completed as

of July 1, 2021, which are completed with the use of recycled water

on or after July 1, 2022, shall earn an exemption from the gross

production tax levied from the date of first sales for a period of

twenty-four (24) months. The exemption provided in this subsection

shall be proportional to the percentage of the total amount of water

used to complete the well that is recycled water. For all

production exempted pursuant to this subsection, a refund against

gross production taxes shall be issued as provided in subsection F

of this section. For purposes of this subsection, "recycled water"

means oil and gas produced water and waste that has been

reconditioned or treated by mechanical or chemical processes into a

reusable form.

F. On or after July 1, 2022, for all oil and gas production

exempt from gross production taxes pursuant to subsections D and E

of this section during a given fiscal year, a refund of gross

production taxes shall be issued to the well operator or a designee

in the amount of such exempted gross production taxes paid during

such period, subject to the following provisions:

1. A refund shall not be claimed until after the end of the

fiscal year. As used in this subsection, a fiscal year shall be

deemed to begin on July 1 of one calendar year and shall end on June

30 of the subsequent calendar year;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 360

2. Unless otherwise specified, no claims for refunds pursuant

to the provisions of this subsection shall be filed more than

eighteen (18) months after the first day of the fiscal year in which

the refund is first available;

3. Any person claiming a refund pursuant to the exemption

provided in subsections D and E of this section shall file an

application with the Tax Commission which, upon determination of

qualification by the Corporation Commission, shall approve the

application for such exemption;

4. The Tax Commission may require any person claiming a refund

pursuant to the exemptions provided in subsections D and E of this

section to furnish information or records concerning the exemption

as is deemed necessary by the Tax Commission;

5. No claims for refunds pursuant to the provisions of this

subsection shall be filed by or on behalf of persons other than the

operator or a working interest owner of record at the time of

production;

6. No entity, including subsidiaries of the entity, shall be

authorized to receive refunds claimed pursuant to the exemption

provided in subsection D of this section that exceed twenty percent

(20%) of the limitation provided in paragraph 7 of this subsection;

and

7. The total amount of refunds authorized shall not exceed

Fifteen Million Dollars ($15,000,000.00) pursuant to the exemption

provided in subsection D of this section and Ten Million Dollars

($10,000,000.00) pursuant to the exemption provided in subsection E

of this section for any fiscal year. If the amount of claims for

refunds exceed the limits provided in this paragraph, the Tax

Commission shall determine the percentage of the refund which

establishes the proportionate share of the refund which may be

claimed by any taxpayer so that the maximum amounts authorized by

this paragraph are not exceeded.

G. On or after July 1, 2022, all persons shall only be entitled

to either the exemption granted pursuant to subsection D or E of

this section for each oil, gas, or oil and gas well drilled or

recompleted in this state. However, any person who qualifies for

the exemption granted pursuant to subsection E of this section shall

not be prohibited from qualification for the exemption granted

pursuant to subsection D of this section if the exemption granted

pursuant to subsection E of this section has expired.

H. The Tax Commission shall have the power to require any such

person engaged in mining or the production or the purchase of such

asphalt, mineral ores aforesaid, oil, or gas, or the owner of any

royalty interest therein to furnish any additional information by it

deemed to be necessary for the purpose of correctly computing the

amount of the tax; and to examine the books, records and files of

such person; and shall have power to conduct hearings and compel the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 361

attendance of witnesses, and the production of books, records and

papers of any person.

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

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

fail or refuse to testify; or who shall fail or refuse to produce

any books, records or papers which the Tax Commission shall require;

or who shall fail or refuse to furnish any other evidence or

information which the Tax Commission may require; or who shall fail

or refuse to answer any competent questions which may be put to him

or her by the Tax Commission, touching the business, property,

assets or effects of any such person relating to the gross

production tax imposed by this article or exemption authorized

pursuant to this section or other laws, shall be guilty of a

misdemeanor, and, upon conviction thereof, shall be punished by a

fine of not more than Five Hundred Dollars ($500.00), or

imprisonment in the jail of the county where such offense shall have

been committed, for not more than one (1) year, or by both such fine

and imprisonment; and each day of such refusal on the part of such

person shall constitute a separate and distinct offense.

J. The Tax Commission shall have the power and authority to

ascertain and determine whether or not any report herein required to

be filed with it is a true and correct report of the gross products,

and of the value thereof, of such person engaged in the mining or

production or purchase of asphalt and ores bearing minerals

aforesaid and of oil and gas. If any person has made an untrue or

incorrect report of the gross production or value or volume thereof,

or shall have failed or refused to make such report, the Tax

Commission shall, under the rules prescribed by it, ascertain the

correct amount of either, and compute the tax.

K. The payment of the taxes herein levied shall be in full, and

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

districts and other municipalities upon any property rights attached

to or inherent in the right to the minerals, upon producing leases

for the mining of asphalt and ores bearing lead, zinc, jack or

copper, or for oil, or for gas, upon the mineral rights and

privileges for the minerals aforesaid belonging or appertaining to

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

around any well producing oil, or gas, or any mine producing asphalt

or any of the mineral ores aforesaid and actually used in the

operation of such well or mine. The payment of gross production tax

shall also be in lieu of all taxes upon the oil, gas, asphalt or

ores bearing minerals hereinbefore mentioned during the tax year in

which the same is produced, and upon any investment in any of the

leases, rights, privileges, minerals or other property described

herein. Any interest in the land, other than that herein

enumerated, and oil in storage, asphalt and ores bearing minerals

hereinbefore named, mined, produced and on hand at the date as of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 362

which property is assessed for general and ad valorem taxation for

any subsequent tax year, shall be assessed and taxed as other

property within the taxing district in which such property is

situated at the time.

L. No equipment, material or property shall be exempt from the

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

production tax except such equipment, machinery, tools, material or

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

production of asphalt or of ores bearing lead, zinc, jack or copper

or of oil or gas. Provided, the exemption shall include the

wellbore and non-recoverable down-hole material, including casing,

actually used in the disposal of waste materials produced with such

oil or gas. It is expressly declared that no ice plants, hospitals,

office buildings, garages, residences, gasoline extraction or

absorption plants, water systems, fuel systems, rooming houses and

other buildings, nor any equipment or material used in connection

therewith, shall be exempt from ad valorem tax.
Okla. Stat. tit. 68, § 68-2358.100 — OK Code / Title 68 / Section 68-2358.100
Filing of amended income tax return for 2004 or 2005
Status: in_force

Notwithstanding any other provision of law to the contrary, any

taxpayer who has filed an income tax return for the 2004 or 2005

income tax year or who requested an extension, whether or not the

extension was granted, and whether or not the extension has expired

prior to the effective date of this act, or will expire at any time

prior to January 1, 2006, may file an amended return in order to

recompute adjusted gross income or taxable income, as applicable,

based upon the amendments as contained in Enrolled House Bill No.

1547 of the 1st Session of the 50th Oklahoma Legislature with

respect to allocation of capital or ordinary gains from the sale of

a publicly traded partnership as provided by division (2) of

subparagraph b of paragraph 4 of subsection A of Section 2358 of

Title 68 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-348 — OK Code / Title 68 / Section 68-348
Definitions
Status: in_force

As used in Sections 346 through 352 of this title:

1. "Tribally owned or licensed store" means a store or place of

business which is owned and operated by a federally recognized

Indian tribe or nation, other than a federally recognized Indian

tribe or nation which has entered into a compact with the State of

Oklahoma pursuant to the provisions of subsection C of Section 346

of this title during the period that such compact is effective, on

Indian country within the territorial jurisdiction of that tribe or

nation or which is duly licensed by such tribe or nation pursuant to

tribal laws or ordinances to conduct business located on Indian

country within the territorial jurisdiction of that tribe or nation;

2. "Federally recognized Indian tribe or nation" means an

Indian tribal entity which is recognized by the United States Bureau

of Indian Affairs as having a special relationship with the United

States;

3. "Indian country" means:

a. land held in trust by the United States of America for

the benefit of a federally recognized Indian tribe or

nation,

b. all land within the limits of any Indian reservation

under the jurisdiction of the United States

Government, notwithstanding the issuance of any

patent, including rights-of-way running through the

reservation,

c. all dependent Indian communities within the borders of

the United States whether within the original or

subsequently acquired territory thereof, and whether

within or without the limits of a state, and

d. all Indian allotments, the Indian titles to which have

not been extinguished, including individual allotments

held in trust by the United States or allotments owned

in fee by individual Indians subject to federal law

Oklahoma Statutes - Title 68. Revenue and Taxation Page 198

restrictions regarding disposition of said allotments

and including rights-of-way running through the same;

4. "Member of the tribe" or "tribal member" means a person who

is duly enrolled within the membership of the federally recognized

Indian tribe or nation which owns or licenses the store;

5. "Nonmember of the tribe" or "nontribal member" means, with

respect to a particular Indian tribe or nation, any person who is

not a duly enrolled member of that tribe or nation, and shall

include any person who is a member of another Indian tribe or nation

but not a member of that tribe or nation;

6. "Unstamped cigarettes" means packages of cigarettes which

bear no evidence of the tax stamp required by state law and includes

cigarettes bearing an improper tax stamp applicable to the retail

establishment at which the cigarette is sold, regardless of the

identity of the establishment which the cigarette has been sold,

shipped, consigned or delivered;

7. "Contraband cigarettes" means unstamped cigarettes which are

required by the provisions of Sections 348 through 351 of this title

or Section 301 et seq. of this title to bear stamps and which are in

the possession, custody or control of any person, for the purpose of

being consumed, sold, offered for sale or consumption or transported

to any person in this state other than a wholesaler licensed under

Section 304 of this title; provided, contraband cigarettes shall not

include unstamped cigarettes sold to veterans' hospitals, to state-

operated domiciliary homes for veterans or to the United States for

sale or distribution by said entities in accordance with Sections

321 through 324 of this title;

8. "Stamped cigarettes" means packages of cigarettes which bear

the proper tax stamp required by state law;

9. "Commission" means the Oklahoma Tax Commission; and

10. "Person" shall include any individual, company,

partnership, joint venture, joint agreement, association (mutual or

otherwise), limited liability company, corporation, trust, estate,

business trust receiver or trustee appointed by any state or federal

court, syndicates or any combination acting as a unit, in the plural

or singular number.
Okla. Stat. tit. 68, § 68-6510 — OK Code / Title 68 / Section 68-6510
Electric vehicle tax credit
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1531

A. As used in this section, "qualified electric vehicle" means

a 100%-electric or plug-in hybrid electric motor vehicle with the

following characteristics:

1. A 100%-electric motor vehicle originally equipped so that

the vehicle:

a. draws propulsion energy solely from a battery with at

least twenty (20) kilowatt hours of capacity, which

can be recharged from any external source of

electricity,

b. is manufactured primarily for use on public streets,

roads and highways, but does not include a vehicle

operated exclusively on a rail or rails, and

c. which has at least four wheels;

2. A plug-in hybrid electric motor vehicle which is originally

equipped so that the vehicle:

a. draws propulsion energy from:

(1) an internal combustion engine, and

(2) a battery with at least five (5) kilowatt hours

of capacity, which can be recharged from an

external source of electricity,

b. is manufactured primarily for use on public streets,

roads and highways, but does not include a vehicle

operated exclusively on a rail or rails, and

c. which has at least four wheels;

3. For purposes of this paragraph, the term "qualified 100%-

electric and plug-in hybrid electric motor vehicle" does not include

a vehicle that is manufactured primarily for off-road use, such as

primarily for use on a golf course, and that has a maximum speed of

thirty (30) miles per hour or less.

B. For taxable years beginning after December 31, 2023, there

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

Section 2355 of Title 68 of the Oklahoma Statutes in the amount of

electric vehicle charging taxes paid by an individual or lawfully

recognized entity pursuant to Section 4 of this act.

C. With respect to a natural person filing either a single

status income tax return or persons filing a married status joint

return, the amount of the credit otherwise authorized by this

section shall not exceed the total amount of registration fees for

electric vehicles paid by the person or persons during the taxable

year for which the tax credit is claimed.

D. With respect to a taxpayer that is not a natural person, the

amount of the credit otherwise authorized by this section shall not

exceed the total amount of registration fees for electric vehicles

paid by the taxpayer during the taxable year for which the tax

credit is claimed.

E. The credit authorized by the provisions of this section

shall not be used to reduce the tax liability to less than zero (0).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1532

F. To the extent not used, the credit authorized by the

provisions of this section may be carried over, in order, to each of

the five (5) succeeding taxable years.
Okla. Stat. tit. 68, § 68-500.9 — OK Code / Title 68 / Section 68-500.9
Taxation of motor fuels held in inventory on date of
Status: in_force

increase in tax rate.

A. The tax imposed by Section 4 of this act on the date of an

increase in the tax rate set out in Section 4 of this act shall be

applicable to previously taxed motor fuel:

1. In excess of one thousand (1,000) gallons held in storage by

a bulk end user or a consumer; and

2. Inventory held for sale by a fuel vendor.

B. Persons in possession of motor fuel subject to this section:

1. Shall take an inventory to determine the gallons in storage

for purposes of determining the tax on inventory in determining the

amount of motor fuel tax due under this section;

2. May deduct the amount of motor fuel in dead storage;

3. May deduct these gallons in which tax at the full rate has

previously been paid;

4. May take a deduction for gallons of dyed diesel fuel; and

5. Report the gallons listed in paragraph 1 of this subsection

on forms provided by the Commission.

C. The amount of the inventory tax is equal to the inventory

tax rate times the gallons in storage as determined pursuant to the

provisions of this section. The inventory tax rate is equal to the

difference between the increased tax rate minus the previous tax

rate to which those gallons were previously subjected to tax.

D. The inventory tax report required by this section shall be

accompanied by payment of the inventory tax calculated in accordance

with this section, and payment made on or before the due date of the

report.
Okla. Stat. tit. 68, § 68-400.4 — OK Code / Title 68 / Section 68-400.4
Remittance of backup tax – Filing of monthly report and
Status: in_force

affidavit.

In the event the tax imposed by this act is not paid by the

wholesaler as provided in Section 3 of this act and must be

collected as a backup tax from the retailer or consumer in

accordance with Section 4 of this act, the tax is due and payable by

the retailer or consumer on the first day of each month for the

preceding calendar month, and if not paid on or before the twentieth

day of the following month, shall be delinquent. The retailer or

consumer shall file with the Oklahoma Tax Commission, on forms

furnished by the Tax Commission, a return verified by affidavit

showing in detail the total purchase price of the tobacco products,

the location of the purchase of the tobacco products and any other

information the Tax Commission may deem reasonably necessary. With

each return, the retailer or consumer shall remit to the Tax

Commission the amount of tax shown on the return 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 date the report is actually filed.
Okla. Stat. tit. 68, § 68-2701 — OK Code / Title 68 / Section 68-2701
Authorization to tax for purposes of municipal government
Status: repealed

- Exceptions and limitations.

A. Any incorporated city or town in this state is hereby

authorized to assess, levy, and collect taxes for general and

special purposes of municipal government as the Legislature may levy

and collect for purposes of state government, subject to the

provisions of subsection F of this section, except ad valorem

property taxes. Provided:

1. Taxes shall be uniform upon the same class subjects, and any

tax, charge, or fee levied upon or measured by income or receipts

from the sale of products or services shall be uniform upon all

classes of taxpayers;

2. Motor vehicles may be taxed by the city or town only when

such vehicles are primarily used or located in such city or town for

a period of time longer than six (6) months of a taxable year;

3. The provisions of this section shall not be construed to

authorize imposition of any tax upon persons, firms, or corporations

exempted from other taxation under the provisions of Sections 348.1,

624 and 321 of Title 36 of the Oklahoma Statutes, by reason of

payment of taxes imposed under such sections;

4. Cooperatives and communications companies are hereby

authorized to pass on to their subscribers in the incorporated city

or town involved, the amount of any special municipal fee, charge or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1117

tax hereafter assessed or levied on or collected from such

cooperatives or communications companies;

5. No earnings, payroll or income taxes may be levied on

nonresidents of the cities or towns levying such tax;

6. The governing body of any city or town shall be prohibited

from proposing taxing ordinances more often than three times in any

calendar year, or twice in any six-month period; and

7. Any revenues derived from a tax authorized by this

subsection not dedicated to a limited purpose shall be deposited in

the municipal general fund.

B. A sales tax authorized in subsection A of this section may

be levied for limited purposes specified in the ordinance levying

the tax. Such ordinance shall be submitted to the voters for

approval as provided in Section 2705 of this title. Any sales tax

levied or any change in the rate of a sales tax levied pursuant to

the provisions of this section shall become effective on the first

day of the calendar quarter following approval by the voters of the

city or town unless another effective date, which shall also be on

the first day of a calendar quarter, is specified in the ordinance

levying the sales tax or changing the rate of sales tax. Such

ordinance shall describe with specificity the projects or

expenditures for which the limited-purpose tax levy would be made.

The municipal governing body shall create a limited-purpose fund and

deposit therein any revenue generated by any tax levied pursuant to

this subsection. Money in the fund shall be accumulated from year

to year. The fund shall be placed in an insured interest-bearing

account and the interest which accrues on the fund shall be retained

in the fund. The fund shall be nonfiscal and shall not be

considered in computing any levy when the municipality makes its

estimate to the excise board for needed appropriations. Money in

the limited-purpose tax fund shall be expended only as accumulated

and only for the purposes specifically described in the taxing

ordinance as approved by the voters.

C. The Oklahoma Tax Commission shall give notice to all vendors

of a rate change at least sixty (60) days prior to the effective

date of the rate change. Provided, for purchases from printed

catalogs wherein the purchaser computed the tax based upon local tax

rates published in the catalog, the rate change shall not be

effective until the first day of a calendar quarter after a minimum

of one hundred twenty-days' notice to vendors. Failure to give

notice as required by this section shall delay the effective date of

the rate change to the first day of the next calendar quarter.

D. The change in the boundary of a municipality shall be

effective, for sales and use tax purposes only, on the first day of

a calendar quarter after a minimum of sixty (60) days' notice to

vendors.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1118

E. If the proceeds of any sales tax levied by a municipality

pursuant to subsection B of this section are being used by the

municipality for the purpose of retiring indebtedness incurred by

the municipality or by a public trust of which the municipality is a

beneficiary for the specific purpose for which the sales tax was

imposed, the sales tax shall not be repealed until such time as the

indebtedness is retired. However, in no event shall the life of the

tax be extended beyond the duration approved by the voters of the

municipality. The provisions of this subsection shall apply to all

sales tax levies imposed by a municipality and being used by the

municipality for the purposes set forth in this subsection prior to

or after July 1, 1995.

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

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

tax imposed by any incorporated city or town, in accordance with and

to the extent set forth in Section 1357.10 of this title.

G. Any municipality that levies a dedicated tax pursuant to a

vote of the people for the purpose of funding public safety or any

other governmental purpose shall not redirect all or a portion of

the dedicated tax revenue to another purpose without a vote of the

people authorizing such action.
Okla. Stat. tit. 68, § 68-4103 — OK Code / Title 68 / Section 68-4103
Definitions
Status: in_force

For purposes of the Oklahoma Specialized Quality Investment Act:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1476

1. “Capital costs” means costs for land, buildings,

improvements to buildings, fixtures and for machinery, equipment and

other personal property used in and for the manufacturing process

incurred by a qualified establishment, on or after the effective

date of this act, with respect to the manufacturing site located in

this state and specified in a quality investment agreement;

2. “Department” means the Oklahoma Department of Commerce;

3. “Qualified establishment” means a business entity engaged in

the activity described by Industry Number 3011, Industry Group

Number 301, Major Group 30 of the Standard Industrial Classification

manual, latest revision. No establishment that has been certified

as eligible to participate in the Oklahoma Quality Jobs Incentive

Leverage Act incentive program shall be eligible for any investment

payment pursuant to the Oklahoma Specialized Quality Investment Act.

A qualified establishment shall enter into a quality investment

agrement pertaining to a single manufacturing site as that term is

defined in Section 1352 of this title. No combination of other

locations of an establishment or any related entities of an

establishment shall be included in a quality investment agreement.

An establishment may enter into additional quality investment

agreements for additional sites;

4. “Fiscal year” means the state fiscal year, which shall begin

on July 1 of a calendar year and end on June 30 of the next calendar

year;

5. “Quality investment agreement” means an agreement with

duration, for purposes of computing the total incentive payment

amount, of not more than five (5) years entered into between a

qualified establishment and the Department; and

6. “Start date” means the date on which a qualified

establishment begins accruing benefits because of investment of new

capital costs in a manufacturing site that is designated in a

quality investment agreement with the Oklahoma Department of

Commerce.
Okla. Stat. tit. 68, § 68-55009 — OK Code / Title 68 / Section 68-55009
Oklahoma Emission Reduction Technology Rebate Program
Status: in_force

A. Upon July 1, 2022, there is hereby created the Oklahoma

Emission Reduction Technology Rebate Program. There is hereby

created a rebate in the amount of up to twenty-five percent (25%) of

documented expenditures made in this state directly attributable to

the implementation of a qualified Emission Reduction Project.

B. The rebate program shall be administered by the Department

of Environmental Quality and the Oklahoma Tax Commission, as

provided in the Oklahoma Emission Reduction Technology Incentive

Act.

C. To be eligible for a rebate payment:

1. The applicant responsible for the implementation of a

qualified Emission Reduction Project in this state shall submit

documentation to the Department of Environmental Quality no later

than six (6) months after the end of the fiscal year in which the

implementation of the qualified Emission Reduction Project was

completed, stating the amount of expenditures made in this state

directly related to the implementation of the qualified Emission

Reduction Project; provided, all applications for rebate payment

shall be submitted to the Department no later than six (6) months

prior to the date of cessation of the Oklahoma Emission Reduction

Technology Rebate Program, as provided in Section 55012 of this

title. The Department of Environmental Quality shall additionally

establish a process whereby an applicant may submit a rebate payment

application for preliminary review and approval prior to the

expenditure of project funds. Any approval through this alternative

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1564

process shall be subject to final approval as determined necessary

by the Department of Environmental Quality;

2. The applicant has filed all Oklahoma tax returns and tax

documents which are required by the laws of this state; and

3. The applicant shall provide evidence of a certificate of

general liability insurance with a minimum coverage of One Million

Dollars ($1,000,000.00) and a workers’ compensation policy pursuant

to the laws of this state which shall include coverage of employer’s

liability.

D. The Department of Environmental Quality shall approve or

disapprove all claims for a rebate payment and shall notify the

Oklahoma Tax Commission. The Tax Commission shall, upon

notification of final approval from the Department of Environmental

Quality, issue a rebate payment for all approved claims from funds

in the Oklahoma Emission Reduction Technology Upstream and Midstream

Incentive Revolving Fund and the Oklahoma Emission Reduction

Technology Downstream Incentive Revolving Fund, both created in

Section 55010 of this title. If the amount of the approved claims

exceeds the amount available in either fund, during a fiscal year,

payments shall be made proportionally to all the parties making a

claim prior to the deadline which is approved by the Department of

Environmental Quality.

E. Approved claims for rebate that exceed the balance of the

Oklahoma Emission Reduction Technology Upstream and Midstream

Incentive Revolving Fund and the Oklahoma Emission Reduction

Technology Downstream Incentive Revolving Fund, both created in

Section 55010 of this title, may be paid in part and the unpaid

portion shall be paid upon the applicable fund reaching a sufficient

balance in the order in which the claims are approved by the

Department.
Okla. Stat. tit. 68, § 68-104 — OK Code / Title 68 / Section 68-104
Employees and expenses - Bonds
Status: in_force

The Tax Commission may employ such employees and incur such

expense as may be necessary for the proper discharge of its duties

under the limitations and restrictions as hereinafter set out. All

such employees who shall be required to handle public monies, or who

shall be responsible therefor, shall give bonds for the honest and

faithful performance of their duties, in such amounts as may be

fixed by the Commission.
Okla. Stat. tit. 68, § 68-2604 — OK Code / Title 68 / Section 68-2604
Failure or refusal to pay tax - Penalties
Status: in_force

Any person, firm or corporation failing or refusing to pay such

tax, when levied, shall be regarded as a trespasser and may be

ousted from such city or town, and in addition thereto, an action

may be maintained against such person, firm or corporation for the

amount of the tax, and all expenses of collecting same, including

reasonable attorney fees.
Okla. Stat. tit. 68, § 68-2357.63C — OK Code / Title 68 / Section 68-2357.63C
Required records to be prepared and maintained
Status: in_force

A. Each qualified small business capital company shall prepare

and maintain on a current basis the following records and make them

available to the Oklahoma Tax Commission upon request:

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

including the name, address, social security number or federal

identification number and such other identifying information as the

Tax Commission may require;

2. Records concerning all securities and subordinated debt

issued by the capital company which include:

a. the type of the security and subordinated debt issued,

b. the name, address and telephone number of the

investor,

c. the date of the transaction, and

d. the total amount of the qualified investment;

3. Records relating to each person making a qualified

investment which shall include the social security number or federal

tax identification number of each investor;

4. Records relating to each Oklahoma small business venture in

which the capital company made a qualified investment which

includes:

a. the name of the business,

b. location of the headquarters and principal business

operations of the business,

c. a description of the type of business in which

engaged,

d. evidence that the venture meets the definition of an

Oklahoma small business venture,

e. a copy of any contractual agreement entered into

between the capital company and the venture,

f. the amount of qualified investment in the venture,

g. the type of investment along with supporting

documentation,

h. the date of the investment, and

i. the source of funds invested;

5. Organizational documents of the qualified small business

capital company and any additional documents relating to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 843

organization or operation of the capital company as requested by the

Tax Commission;

6. Records relating to all capitalization of the capital

company which is not invested in Oklahoma small business ventures;

7. Records relating to all distributions made by the capital

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

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

of the distribution; and

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

Commission.

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

a period of ten (10) years.
Okla. Stat. tit. 68, § 68-5103 — OK Code / Title 68 / Section 68-5103
Renumbered as § 3203 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-3134.1 — OK Code / Title 68 / Section 68-3134.1
Dilapidated buildings acquired at resale by county -
Status: in_force

Tearing down and removal.

The board of county commissioners of any county in this state

with a population in excess of five hundred fifty thousand (550,000)

may cause dilapidated buildings acquired by resale to be torn down

and removed in accordance with the following procedure:

1. For the purposes of this section, "dilapidated building"

means a structure which through neglect or injury lacks necessary

repairs or otherwise is in a state of decay or partial ruin to such

an extent that said structure is a hazard to the health, safety, or

welfare of the general public. "Owner" means the owner of record as

shown by the tax rolls of the county treasurer, at the time property

was bid off in the name of the county;

2. At least ten (10) days' notice that a building is to be torn

down or removed shall be given before the board of county

commissioners holds a hearing. A copy of the notice shall be posted

on the property to be affected. In addition, a copy of said notice

shall be sent by mail to the property owner at the address shown by

the tax rolls in the office of the county treasurer. Written notice

shall also be mailed to any mortgage holder as shown by the records

in the office of the county clerk to the last-known address of the

mortgagee. Notice shall also be given by posting a copy of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1341

notice on the property, and by publication in a newspaper having a

general circulation in the county. Such notice shall be published

once not less than ten (10) days prior to any hearing or action by

the board pursuant to the provisions of this section;

3. A hearing shall be held by the board of county commissioners

to determine if the property is dilapidated and has become

detrimental to the health, safety, or welfare of the general public

and the community, or if said property creates a fire hazard which

is dangerous to other property;

4. Pursuant to a finding that the condition of the property

constitutes a detriment or a hazard and that the property would be

benefited by the removal of such conditions, the board of county

commissioners may cause the dilapidated building to be torn down and

removed. The board of county commissioners shall fix reasonable

dates for the commencement and completion of the work. The agents

of the county are granted the right of entry on the property for the

performance of the necessary duties as a governmental function of

the county;

5. The board of county commissioners shall determine the actual

cost of the dismantling and removal of dilapidated buildings and any

other expenses that may be necessary in conjunction with the

dismantling and removal of the buildings including the cost of

notice and mailing. If dismantling and removal of the dilapidated

buildings is done on a private contract basis, the contract shall be

awarded to the lowest and best bidder. All costs and expenses may

be paid from the resale property fund of the county;

6. The board of county commissioners may designate, by

resolution, an administrative officer or administrative body to

carry out the duties of the board specified in this section. The

property owner shall have the right of appeal to the board of county

commissioners from any order of the administrative officer or

administrative body. Such appeal shall be taken by filing written

notice of appeal with the county clerk within ten (10) days after

the administrative order is rendered;

7. Nothing in the provisions of this section shall prevent the

county from abating a dilapidated building as a nuisance or

otherwise exercising its duties to protect the health, safety, or

welfare of the general public; and

8. The officers, employees or agents of the county shall not be

liable for any damages or loss of property due to the removal of

dilapidated buildings performed pursuant to the provisions of this

section or as otherwise prescribed by law.
Okla. Stat. tit. 68, § 68-3103 — OK Code / Title 68 / Section 68-3103
Personal property tax lien record - Priority of liens -
Status: in_force

Release of lien for purposes of sale - Collection of delinquent

personal taxes and penalties - Tax lien docket - Treasurer's

statement.

A. Except for periods governed by the provisions of subsection

C of Section 3148 of this title, within thirty (30) days after

publication of the general notice required in the provisions of

Section 3102 of this title, the county treasurer shall cause a

personal property tax lien record to be made in a docket for such

purpose, showing the names and addresses of all persons, firms, and

corporations owing delinquent personal property taxes, setting forth

the delinquent years and amounts due and unpaid, together with

penalty and costs as provided for by Section 2913 of this title.

The 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 personal and real property of

the person, firm, or corporation owing the delinquent tax for a

period of seven (7) years from the date of the tax lien, except as

otherwise provided in subsection B of this section. If such a lien

is not collected within seven (7) years from the date upon which

such tax became due and payable, the unpaid personal property taxes

shall cease to be a lien upon any real or personal property of the

person, firm, or corporation owing the tax. The provisions of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1324

section shall not apply to taxes which became due or payable prior

to January 1, 1971.

B. A tax lien on real property of a business arising from

delinquent personal property taxes of the business may be released

for purposes of a sale of such real property upon application to and

approval of the county treasurer. No lien shall be released unless

all excess proceeds of the sale are paid to the county treasurer in

payment of the personal property taxes which are the subject of the

lien. If a county treasurer determines that such a lien should be

released, the county treasurer shall make an entry in the county

treasurer's tax records indicating that the lien has been removed

from the real property to be sold. The tax lien shall remain valid

as to all other property of the taxpayer. As used in this

subsection, "excess proceeds" means all proceeds over those needed

to satisfy any liens on the property which have priority over the

personal property tax lien of the county.

C. It shall be the duty of the county treasurer to collect all

delinquent personal taxes due and unpaid, together with penalties

and costs, as provided for by Section 2913 of this title, and costs

and lien fee in the amount of Five Dollars ($5.00), and, upon

receiving the same, shall release the lien on the personal property

tax lien docket.

D. The county treasurer shall keep a personal property tax lien

docket in the form prescribed by the State Auditor and Inspector and

shall enter on the docket the names and addresses of delinquent

taxpayers along with the other information required by the

provisions of this section.

E. Upon compliance with the provisions of this section and

Section 3102 of this title, the county treasurer may enter in the

personal property tax lien docket the following statement:

"All unpaid items contained in this tax roll have been

transferred to the personal property tax lien docket for this year."

No further entries are required and the personal property tax roll

for that year may be closed. The provisions of this section apply

to all personal property tax rolls after 1970. Except as otherwise

provided by subsection B of this section, all unpaid personal

property taxes shall become a lien on any real estate owned by the

taxpayer.Oklahoma Statutes - Title 68. Revenue and Taxation Page 34
Okla. Stat. tit. 68, § 68-500.46 — OK Code / Title 68 / Section 68-500.46
Legitimate diversions or erroneous information on
Status: in_force

shipping paper - Relief.

A. The Commission shall promulgate rules for relief in a case

where a shipment of motor fuel is legitimately diverted from the

represented destination state after the shipping paper has been

issued by the terminal operator or where the terminal operator

failed to cause proper information to be printed on the shipping

paper.

B. The relief rules shall include a provision requiring that

the shipper, the transporter, or an agent of either provide

notification before the diversion or correction to the Commission if

an intended diversion or correction is to occur, that a verification

number be assigned and manually added to the face of the terminal-

issued shipping paper, and the relief provision shall be consistent

with the refund provisions of this act, including Section 21 of this

act.

C. The relief provisions shall establish a protest procedure so

that any person found to be in violation of Section 44 and

subsection C of Section 45 of this act may establish a defense to

any civil penalty imposed under this act for violation of such

section or sections upon establishing substantial evidence

satisfactory to the Commission that the violation was the result of

honest error made in the context of a good faith and reasonable

effort to properly account for and report fuel shipments and taxes.

D. The Commission shall make reasonable efforts to coordinate

with neighboring states and the Federation of Tax Administrators for

the operation of common telephonic diversion verification number

assignment system including the shared burdens thereof.
Okla. Stat. tit. 68, § 68-500.39 — OK Code / Title 68 / Section 68-500.39
Statement of operations by terminal operators -
Status: in_force

Inventory records - Reports by out-of-state terminal operators.

A. Each person operating a terminal in this state shall file

with the Commission by the twenty-seventh day of each month a sworn

statement of operations within this state for each terminal within

this state, including the information set out in subsection B of

this section, on forms prescribed and furnished by the Commission.

The Commission may require the reporting of any information it

considers reasonably necessary in addition to that required under

subsection B of this section.

B. The monthly terminal report required by this section shall

include the following information for each terminal location in this

state:

1. Terminal code assigned by the Internal Revenue Service;

2. Total inventory at the terminal operated by the terminal

operator;

3. Detailed schedules of receipts by shipment including:

a. carrier name or alpha code,

b. carrier federal identification number,

c. mode of transportation,

d. date received,

e. document number,

f. net gallons received, and

g. product type;

4. Detailed schedules of removals by shipment including:

a. carrier name or alpha code,

b. carrier federal identification number,

c. mode of transportation,

d. destination state,

e. supplier removing the fuel,

f. supplier federal identification number,

g. date removed from terminal,

h. document number,

i. net gallons, and

j. gross gallons;

In the event the Internal Revenue Service provides a common system

of assigning to carriers alpha-numeric codes in lieu of names, then

this data will be required in lieu of carrier names.

C. For purposes of reporting and determining tax liability

under this act, every licensee shall maintain inventory records as

required by the Commission.

D. In the event that the source state does not require a

terminal report which provides data substantially similar to that

required by this section, any terminal operator subject to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 300

police power of this state, and who operates a terminal outside that

state, shall provide a report of gallons removed as to which the

operator issued a shipping paper indicating this state as the

destination state consistent with the information required under

this section. This provision shall be ineffective if substantially

similar data is readily available to this state from a federal

terminal report or from the source state.
Okla. Stat. tit. 68, § 68-1353v1 — OK Code / Title 68 / Section 68-1353v1
Purpose of article - Apportionment of revenues
Status: in_force

A. It is hereby declared to be the purpose of the Oklahoma

Sales Tax Code to provide funds for the financing of the program

provided for by the Oklahoma Social Security Act and to provide

revenues for the support of the functions of the state government of

Oklahoma, and for this purpose it is hereby expressly provided that,

revenues derived pursuant to the provisions of the Oklahoma Sales

Tax Code, subject to the apportionment requirements for the Oklahoma

Tax Commission and Office of Management and Enterprise Services

Joint Computer Enhancement Fund provided by Section 265 of this

title, shall be apportioned as follows:

1. Except as provided in subsections C, D, and E of this

section, the following amounts shall be paid to the State Treasurer

Oklahoma Statutes - Title 68. Revenue and Taxation Page 437

to be placed to the credit of the General Revenue Fund to be paid

out pursuant to direct appropriation by the Legislature:

Fiscal Year Amount

FY 2003 and FY 2004 86.04%

FY 2005 85.83%

FY 2006 85.54%

FY 2007 85.04%

FY 2008 through FY 2022 83.61%

FY 2023 through FY 2027 83.36%

FY 2028 and each fiscal year thereafter 83.61%;

2. The following amounts shall be paid to the State Treasurer

to be placed to the credit of the Education Reform Revolving Fund of

the State Department of Education:

a. for FY 2003, FY 2004 and FY 2005, ten and forty-two

one-hundredths percent (10.42%),

b. for FY 2006 through FY 2020, ten and forty-six one-

hundredths percent (10.46%),

c. for FY 2021:

(1) for the month beginning July 1, 2020, through the

month ending August 31, 2020, ten and forty-six

one-hundredths percent (10.46%), and

(2) for the month beginning September 1, 2020,

through the month ending June 30, 2021, eleven

and ninety-six one-hundredths percent (11.96%),

d. for FY 2022 and each fiscal year thereafter, ten and

forty-six one-hundredths percent (10.46%);

3. The following amounts shall be paid to the State Treasurer

to be placed to the credit of the Teachers' Retirement System

Dedicated Revenue Revolving Fund:

Fiscal Year Amount

FY 2003 and FY 2004 3.54%

FY 2005 3.75%

FY 2006 4.0%

FY 2007 4.5%

FY 2008 through FY 2020 5.0%

FY 2021:

a. for the month beginning July

1, 2020, through the month

ending August 31, 2020 5.0%

b. for the month beginning

September 1, 2020, through

the month ending June 30,

2021 3.5%

FY 2022 5.0%

FY 2023 through FY 2027 5.25%

FY 2028 and each fiscal year thereafter 5.0%;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 438

4. a. except as otherwise provided in subparagraph b of this

paragraph, for the fiscal year beginning July 1, 2015,

and for each fiscal year thereafter, eighty-seven one-

hundredths percent (0.87%) shall be paid to the State

Treasurer to be further apportioned as follows:

(1) thirty-six percent (36%) shall be placed to the

credit of the Oklahoma Tourism Promotion

Revolving Fund, but in no event shall such

apportionment exceed Five Million Dollars

($5,000,000.00) in any fiscal year, and

(2) sixty-four percent (64%) shall be placed to the

credit of the Oklahoma Tourism Capital

Improvement Revolving Fund, but in no event shall

such apportionment exceed Nine Million Dollars

($9,000,000.00) in any fiscal year, and

b. any amounts which exceed the limitations of

subparagraph a of this paragraph shall be placed to

the credit of the General Revenue Fund; and

5. For the fiscal year beginning July 1, 2015, and for each

fiscal year thereafter, six one-hundredths percent (0.06%) shall be

placed to the credit of the Oklahoma Historical Society Capital

Improvement and Operations Revolving Fund, but in no event shall

such apportionment exceed the total amount apportioned pursuant to

this paragraph for the fiscal year ending on June 30, 2015. Any

amounts which exceed the limitations of this paragraph shall be

placed to the credit of the General Revenue Fund.

B. Provided, for the fiscal year beginning July 1, 2007, and

every fiscal year thereafter, an amount of revenue shall be

apportioned to each municipality or county which levies a sales tax

subject to the provisions of Section 1357.10 of this title and

subsection F of Section 2701 of this title equal to the amount of

sales tax revenue of such municipality or county exempted by the

provisions of Section 1357.10 of this title and subsection F of

Section 2701 of this title. The Oklahoma Tax Commission shall

promulgate and adopt rules necessary to implement the provisions of

this subsection.

C. From the monies that would otherwise be apportioned to the

General Revenue Fund pursuant to subsection A of this section, there

shall be apportioned the following amounts:

1. For the month ending August 31, 2019:

a. Nine Million Six Hundred Thousand Dollars

($9,600,000.00) to the credit of the State Highway

Construction and Maintenance Fund created in Section

1501 of Title 69 of the Oklahoma Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

Oklahoma Statutes - Title 68. Revenue and Taxation Page 439

created in Section 309 of Title 66 of the Oklahoma

Statutes;

2. For the month ending September 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes;

3. For the month ending October 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes;

4. For the month ending November 30, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes; and

5. For the month ending December 31, 2019:

a. Twenty Million Dollars ($20,000,000.00) to the credit

of the State Highway Construction and Maintenance Fund

created in Section 1501 of Title 69 of the Oklahoma

Statutes, and

b. Two Million Dollars ($2,000,000.00) to the credit of

the Oklahoma Railroad Maintenance Revolving Fund

created in Section 309 of Title 66 of the Oklahoma

Statutes.

D. For fiscal year 2023, and each subsequent fiscal year,

before any other apportionment otherwise required by this section is

made to the General Revenue Fund, there shall be apportioned to the

State Public Common School Building Equalization Fund an amount, if

any, as required pursuant to Section 3-104 of Title 70 of the

Oklahoma Statutes, not to exceed the state sales tax generated by

medical marijuana sales in the preceding fiscal year as reported by

the Oklahoma Tax Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 440

E. For the fiscal year ending June 30, 2023, and for each

fiscal year thereafter, after the apportionment required by

subsection D of this section, but before any other apportionment to

the General Revenue Fund is made, there shall be apportioned to the

Municipal Road Drilling Activity Revolving Fund created pursuant to

Section 2 of this act the amount of Five Million Dollars

($5,000,000.00) for use by municipalities to repair roads as

prescribed pursuant to the requirements of Section 2 of this act.
Okla. Stat. tit. 68, § 68-3642.2 — OK Code / Title 68 / Section 68-3642.2
Legislative findings
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1413

The Legislature hereby finds that the production of live

audience episodic television in Oklahoma not only provides jobs for

Oklahomans and dollars for Oklahoma businesses, but also enhances

the state's image nationwide with a focus on authentic storytelling

targeting Middle America. The Legislature also finds that the

entertainment industry is always seeking economical locations that

can help cut the costs of production. The Legislature further finds

that the State of Oklahoma, with the appropriate incentive, can

become a strategic site for live audience episodic television

production, that serves as strategic retention for the production of

live audience epsiodic series in Oklahoma. It is therefore the

intent of the Legislature that Oklahoma provide a pilot program

incentive specifically for live audience episodic television

production in this state, carving out a niche in the industry that

Oklahoma can be known for.
Okla. Stat. tit. 68, § 68-2385.5 — OK Code / Title 68 / Section 68-2385.5
Credit as taxes paid
Status: in_force

The amount deducted and withheld as tax under Section 2385.2 of

this title during any calendar year shall be allowed as a credit to

the recipient of the income as income taxes paid.
Okla. Stat. tit. 68, § 68-2355.2 — OK Code / Title 68 / Section 68-2355.2
Oklahoma Taxpayer Relief Revolving Fund
Status: in_force

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

fund for the State Treasurer to be designated the "Oklahoma Taxpayer

Relief Revolving Fund". The fund shall be a continuing fund, not

subject to fiscal year limitations, and shall consist of the monies

transferred to such fund pursuant to paragraph 2 of subsection A of

Section 46.1 of Title 62 of the Oklahoma Statutes. All monies

accruing to the credit of said fund are hereby appropriated and may

be budgeted and expended by the State Treasurer for the purpose of

providing payments to Oklahoma residents who have filed an income

tax return pursuant to Section 2355 of this title for the preceding

tax year, except for those residents who were inmates in the custody

of the Department of Corrections, and for the purpose of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 761

administrative costs incurred by the State Treasurer in making

payments provided by this section. The payments to taxpayers filing

as married filing jointly, surviving spouse or head of household

shall be equal to two times the payment to taxpayers filing as an

individual or married filing separately. No taxpayer filing as an

individual who claims zero personal exemptions shall receive a

payment. During each year funds accrue pursuant to Section 46.1 of

Title 62 of the Oklahoma Statutes, the Oklahoma Tax Commission shall

provide the State Treasurer with information necessary for such

payments to be issued. Expenditures from said fund shall be made

upon warrants issued by the State Treasurer against claims filed as

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

Enterprise Services for approval and payment.

B. The State Treasurer shall promulgate any necessary rules in

order to administer the provisions of this section.

C. The Oklahoma Taxpayer Relief Revolving Fund shall be

abolished and all monies remaining in such fund transferred to the

Special Cash Fund on June 30, 2012. Any liabilities payable from

the Oklahoma Taxpayer Relief Revolving Fund shall be extinguished

upon its abolishment and shall not be transferred to the Special

Cash Fund. The Special Cash Fund refers to the fund created by

Section 253 of Title 62 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-3901 — OK Code / Title 68 / Section 68-3901
Short title
Status: in_force

This act shall be known and may be cited as the "Small Employer

Quality Jobs Incentive Act".
Okla. Stat. tit. 68, § 68-1214 — OK Code / Title 68 / Section 68-1214
Exemption from excise and income taxes - License fee
Status: in_force

Each cooperative and each foreign corporation transacting

business in this State pursuant to the Rural Electric Cooperative

Act (18 O.S.1961 Sections 437 - 437.30) shall pay annually, on or

before the Thirty-first day of August, to the Tax Commission, a fee

of One Dollar ($1.00) for each one hundred persons or fraction

thereof to whom electricity is supplied within the state by it, as

of June 30th preceding, but shall be exempt from all other excise

and income taxes whatsoever.
Okla. Stat. tit. 68, § 68-2363 — OK Code / Title 68 / Section 68-2363
Partners and Partnerships
Status: in_force

The Oklahoma distributive share of partnership income, gains,

losses or deductions of a partnership to be reported by the partners

shall be the same portion of that reported for federal income tax

purposes, as the Oklahoma income, gain, losses or deduction

determined under Sections 2358 and/or 2362 of this title for said

partnership, bears to the federal income, gains, losses or

deductions.
Okla. Stat. tit. 68, § 68-240 — OK Code / Title 68 / Section 68-240
Failure or refusal to file report or return - Penalty
Status: in_force

(a) Any taxpayer who, due to intentional disregard of any state

tax law, but without intent to defraud, shall fail or refuse to file

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

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

supplemental return or other data required by the Tax Commission,

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

punished by a fine of not exceeding Five Thousand Dollars

($5,000.00) or by imprisonment in the county jail for not more than

one (1) year, or by both said fine and imprisonment.

(b) The venue for prosecutions arising pursuant to the

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

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

resident of this state, any county in which such person does

business or maintains an established place of business.

(c) Failure or refusal of any taxpayer to file any report or

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

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

supplemental return or other data required by the Tax Commission

within thirty (30) days after notice by personal service or by

registered or certified mail with return receipt requested of the

due date of such report or return, shall, for the purpose of this

section, be prima facie evidence of intentional disregard of state

tax law. Provided, that this subsection shall be set out in full in

the notice to the taxpayer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 122

(d) The Tax Commission may grant additional time to the taxpayer

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

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

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

purpose of this article, be prima facie evidence of intentional

disregard of state tax law.
Okla. Stat. tit. 68, § 68-2899.2 — OK Code / Title 68 / Section 68-2899.2
Annual report to school districts listing taxpayer
Status: in_force

protests.

A. On or before the first day of June each year, the county

assessor of each county shall prepare and mail to each school

district and recipient tax jurisdiction a report listing protests

filed by taxpayers pursuant to subsection F of Section 2876 of Title

68 of the Oklahoma Statutes which concern a fair cash value of

personal property as determined by the county assessor that exceeds

Three Million Dollars ($3,000,000.00). The report shall be sent, in

writing, to the treasurer or chief financial officer of each school

district and each recipient tax jurisdiction of ad valorem tax

revenue. At the county assessor's discretion, in lieu of regular

mail, the county assessor may instead send the report to a school

district or recipient tax jurisdiction by electronic mail provided

the treasurer or chief financial officer of the school district or

recipient tax jurisdiction has submitted a written request to

receive such reports by electronic mail instead of by regular mail.

B. The report required in subsection A of this section shall

include the following information:

1. A list of the protests filed with the county assessor at the

time of the report;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1242

2. The value under protest for each of the protests filed with

the county assessor at the time of the report; and

3. The estimated amount under protest that would otherwise be

apportioned to the taxing jurisdiction.
Okla. Stat. tit. 68, § 68-3022 — OK Code / Title 68 / Section 68-3022
Municipal budgets and levies - Filing - Notice
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1313

After the officers of the several municipal subdivisions of the

state, constituting the budget making bodies of such subdivisions,

including counties, cities, towns and school districts, shall have

made and filed their budgets as required by existing laws with the

county clerks, and after advertisement as now required by law, the

excise boards shall meet from time to time thereafter until the

State Board of Equalization shall have reported the valuation of

public service corporations and utilities, together with the

equalized valuation of all other property, to the county, and shall

then proceed to pass on appropriations and make levies for all such

municipal subdivisions as now provided by law, and shall file a copy

of all budgets with the levies made thereon, with the State Auditor

and Inspector, and one copy with the county clerks of the respective

counties, and the county clerk shall immediately thereafter publish

notice for one time, in some newspaper of general circulation in the

county, that such budgets and levies are on file for the inspection

of any citizen.

Within three (3) days after the filing of any such budgets and

levies with the State Auditor and Inspector, the State Auditor and

Inspector shall give notice by mail of the fact and date of such

filing to any taxpayer who shall have filed written request

therefor.
Okla. Stat. tit. 68, § 68-2937 — OK Code / Title 68 / Section 68-2937
Notice to county and political subdivision boards of
Status: in_force

apportionment of federal in lieu payments - Crediting funds.

Whenever any such payment from the United States is received and

apportioned by the county treasurer, he shall notify the governing

boards of the county and subdivisions to which the money was

apportioned that such apportionment has been made. All such monies

received by the county or any subdivision, pursuant to such

apportionment, shall be credited to the various funds of the county

and subdivisions involved in the same proportion that ad valorem

taxes levied by the county and subdivision for said year are

apportioned. Such income shall be estimated and appropriated each

year by the governing boards of the county and subdivisions, subject

to approval by the county excise board of such estimates and

appropriations.
Okla. Stat. tit. 68, § 68-3138 — OK Code / Title 68 / Section 68-3138
Conditions precedent to action to restrain tax
Status: in_force

collection.

Whenever any action or proceeding shall be commenced and

maintained before any court or judge to prevent or to restrain the

collection of any tax or part thereof or to recover any such tax

previously paid, or to recover the possession or title of any

property, real or personal, sold for taxes, or to invalidate any

deed or grant thereof for taxes, or to restrain, prevent, recover or

delay any payment of taxes; the true and just amount of taxes due

upon such property or by such person, if in dispute, must be

ascertained and paid before the judgment prayed for, and if not in

dispute must be paid in accordance with the provisions of this

article.
Okla. Stat. tit. 68, § 68-403.2 — OK Code / Title 68 / Section 68-403.2
Unlawful products – Prima facie evidence of violation
Status: in_force

A. It shall be unlawful for any person to sell, offer for sale

or import into this state any package or container of tobacco

products:

1. Which bears any label or notice prescribed by the United

States Department of Treasury to identify tobacco products intended

for export and exempt from tax by the United States pursuant to

Section 5704(b) of Title 26 of the United States Code or any notice

or label described in Section 290.185 of Title 27 of the United

States Code of Federal Regulations;

2. Which is not labeled in conformity with the provisions of

the Federal Cigarette Labeling and Advertising Act, or any other

federal requirement for the placement of labels, warnings or other

information applicable to packages or containers of tobacco products

intended for domestic consumption;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 235

3. Upon which all federal taxes due have not been paid or which

is not in compliance with all federal trademark and copyright laws;

or

4. The packaging of which has been modified or altered by a

person other than the manufacturer or person specifically authorized

by the manufacturer including, but not limited to, the placement of

a sticker or label to cover information on the package or container.

Possession of more than thirty (30) ounces of tobacco products

in violation of this subsection by a person other than an employee

of this state or the federal government performing official duties

relating to enforcement of the provisions of Section 400 et seq. of

this title shall constitute prima facie evidence of a violation of

the provisions of this subsection.

B. Except as otherwise provided by law, the Attorney General

shall enforce the provisions of this section.
Okla. Stat. tit. 68, § 68-6006 — OK Code / Title 68 / Section 68-6006
Seizure and sale of aircraft
Status: in_force

A. If the owner of an aircraft subject to the tax levied

pursuant to the provisions of Section 1355 and Section 6001 et seq.

of this title fails or refuses to pay such tax after proper demand

thereof by an officer or agent of Service Oklahoma, such officer or

agent shall report such failure to Service Oklahoma, and shall seize

and hold the aircraft in the same manner as provided for in Section

116.14 of Title 47 of the Oklahoma Statutes for the seizure of motor

vehicles.

B. Service Oklahoma, upon demand of the owner of such aircraft,

shall accord a hearing to the owner as provided for by law and enter

its findings and order accordingly. If it shall be determined by

Service Oklahoma that such tax is due and payable, then it shall

issue its warrant directly to the sheriff of the county in which the

aircraft is located, and direct the sale of such aircraft according

to the same procedures provided for in Section 116.14 of Title 47 of

the Oklahoma Statutes for the sale of vehicles for failure to pay

the annual license fee. Such seizure and sale of such aircraft may

include both the registration fee due and the excise tax levied

pursuant to the provisions of Section 1355 and Section 6001 et seq.

of this title, together with all costs of advertisement and sale.

The sale shall be conducted in the same manner as provided for by

law for the sale of personal property under execution.
Okla. Stat. tit. 68, § 68-1370.9 — OK Code / Title 68 / Section 68-1370.9
Lodging tax – Approval by voters – Designation of
Status: in_force

purpose – Revolving funds.

A. In addition to any other sales tax levied by a county

pursuant to the provisions of Section 1350 et seq. of this title,

any county of this state having a population of less than Two

Hundred Thousand (200,000), according to the latest Federal

Decennial Census, may levy a lodging tax, not to exceed five percent

(5%), upon the gross proceeds or gross receipts derived from the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 638

service of furnishing of rooms by hotel, apartment hotel, or motel

and for the furnishing of any other facility for public lodging,

except campsites. Before such a 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 the board of county commissioners or by

initiative petition signed by not less than five percent (5%) of the

registered voters of the county who were registered at the time of

the last general election. However, if a majority of the registered

voters of a county voting fail to approve such a tax, the board of

county commissioners shall not call another special election for

such purpose for six (6) months. Any tax levied or any change in

the rate of a tax levied pursuant to the provisions of this section

shall become effective on the first day of the calendar quarter

following approval by the voters of the county unless another

effective date, which shall also be on the first day of a calendar

quarter, is specified in the ordinance or resolution levying the tax

or changing the rate of tax.

B. Any tax which may be levied by a county pursuant to the

provisions of this section shall be inapplicable to the furnishing

of public lodging in the corporate limits of any municipality in the

county which has levied a lodging tax.

C. Any tax which may be levied by a county pursuant to the

provisions of this section shall be designated for a particular

purpose. The proceeds of any tax levied by a county pursuant to the

provisions of this section shall be deposited in the general revenue

or a lodging tax revolving fund of the county pursuant to subsection

E of this section.

D. The tax may be limited or unlimited in duration. The county

shall identify the duration of the tax when it is presented to the

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

E. There are hereby created one or more county lodging tax

revolving funds in each county which levies a tax pursuant to the

provisions of this section if any or all of the proceeds of such tax

are not to be deposited in the general revenue fund of the county.

Each such revolving fund shall be designated for a particular

purpose and shall consist of all monies generated by such tax which

are designated for such purpose. Monies in such funds shall only be

expended for the purposes specifically designated as required by

this section. A county lodging tax revolving fund shall be a

continuing fund, not subject to fiscal year limitations.

F. 1. The particular purpose required by subsection C of this

section shall be presumed to include the following:

a. advertising the particular purpose within or without

this state, and

b. investing the funds and later expending the funds or

any earnings or both for the particular purpose.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 639

2. The provisions of this subsection shall apply to any levy in

effect on or after July 1, 2009.
Okla. Stat. tit. 68, § 68-2908 — OK Code / Title 68 / Section 68-2908
Persons 65 years of age or older or totally disabled
Status: in_force

person - Time for filing claims - Income tax credit.

All claims for relief in respect to property taxes authorized by

Sections 104 through 111 of this act shall be received by and in the

possession of the Oklahoma Tax Commission on or before June 30,

1992, for property taxes paid for the year 1991, and on or before

June 30 each year thereafter for property taxes paid for the

preceding calendar year. Claimants shall be allowed a direct credit

against income taxes owed by such claimant to the State of Oklahoma

for the amount of his claim, in which case such claim shall be filed

with claimant's income tax return.
Okla. Stat. tit. 68, § 68-2898 — OK Code / Title 68 / Section 68-2898
Rules and regulations
Status: in_force

It shall be the duty of the Oklahoma Tax Commission to issue for

the information and guidance of the county assessors and county

boards of equalization proper rules and regulations, not

inconsistent with the provisions of the Ad Valorem Tax Code,

affecting the application, hearing, assessment or equalization of

property which is claimed to be entitled to the exemption granted by

this Code.
Okla. Stat. tit. 68, § 68-2838 — OK Code / Title 68 / Section 68-2838
Corporations - Lists or schedules of property - Tax
Status: in_force

liability of property - Statement of capital stock, capital,

indebtedness and other financial information.

A. All corporations organized, existing or doing business in

this state, other than railroads, air carriers and public service

corporations assessed by the State Board of Equalization, and other

than national banks, state banks and trust companies, and building

and loan associations, shall, on or before March 15th of each year,

return sworn lists or schedules of their taxable property within

each county, to the county assessor of such county, and such

property shall be listed with reference to amount, kind and value,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1173

on the first day of January of the year in which it is listed; and

said property shall be subject to taxation for county, municipal,

public school and other purposes to the same extent as the real and

personal property of private persons, in the taxing districts in

which such property is located. Any real estate owned by such

corporation shall be assessed annually at the same time and in the

same manner as real estate belonging to private persons. In making

such sworn lists, all corporations shall itemize their property in

the same manner and to the same extent as required by railroads, air

carriers and public service corporations.

B. It shall be the duty of each corporation to make, under

oath, and deliver to the county assessor of the county where its

principal business is transacted, a statement on forms prescribed by

the Oklahoma Tax Commission, of its authorized capital stock and the

amount of capital paid thereon, the amount of its outstanding bonded

and other indebtedness, the total amount of its invested capital

within and without Oklahoma, and such other financial information as

may be deemed necessary to enable the county assessor to determine

the value of real or personal property owned by any such

corporation; and each corporation shall also deliver to the county

assessor of the county where its principal business is located, a

copy of all lists or schedules of property filed in every other

county in this state.
Okla. Stat. tit. 68, § 68-2385.26 — OK Code / Title 68 / Section 68-2385.26
Royalty interest owner - Withholding and deducting -
Status: in_force

Exceptions.

A. Each remitter, except as otherwise provided in subsection B

of this section, shall deduct and withhold from each payment being

made to any royalty interest owner in respect to production of oil

and gas in this state, but not including that to which the remitter

is entitled, an amount equal to the highest Oklahoma marginal

individual income tax rate pursuant to Section 2355 of this title of

the gross amount which would have otherwise been payable to the

person entitled to the payment.

B. The obligation to deduct and withhold from payments as

provided in subsection A of this section does not apply to those

payments which are made to:

1. Current or permanent residents of Oklahoma;

2. The United States, this state or any state or federal agency

or political subdivision;

3. Any charitable institution;

4. Any federally recognized Indian tribe; or

5. A publicly-traded partnership as defined by Section 7704 (b)

of the Internal Revenue Code, 26 U.S. Code 7704 (b), that is treated

as a partnership for federal tax purposes under Section 7704 (c) of

the Internal Revenue Code, 26 U.S. Code 7704 (c), or its publicly-

traded partnership affiliates. As used in this paragraph,

"publicly-traded partnership affiliates" shall include any limited

liability company or limited partnership for which at least eighty

percent (80%) of the limited liability member interests or limited

partnership interests of which are owned directly or indirectly by

the publicly-traded partnership.

The obligation to deduct and withhold from payments as provided

in subsection A of this section does not apply if the remitter and

the royalty interest owner are the same person.

C. Any royalty interest owner from whom an amount is withheld

pursuant to the provisions of subsection A of this section, or if

the royalty interest owner is not liable to the State of Oklahoma

for income taxes, any person to whom a royalty interest owner

subsequently distributes royalty payments with respect to which an

amount is withheld pursuant to the provisions of subsection A of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1086

this section, and who files an income tax return with this state is

entitled to a credit against the tax as shown on the return for the

amount withheld by the remitter under subsection A of this section.

If the amount withheld is greater than the tax due on the return,

the person filing the return shall be entitled to a refund in the

amount of the overpayment.
Okla. Stat. tit. 68, § 68-330 — OK Code / Title 68 / Section 68-330
Cost to the retailer; meaning
Status: in_force

a. The term "cost to the retailer" shall mean the "basic cost

of cigarettes and tobacco products" to the retailer plus the "cost

of doing business by the retailer", as evidenced by the recognized

statistical and cost accounting practices in allocation of overhead

costs and expenses, paid or incurred, and must include, without

limitation, labor (including salaries or drawing accounts of owners,

salaries of executives and officers, or general and special

allocations and charges made by parent organizations), rent,

depreciation, selling costs, maintenance of equipment, delivery

costs, all types of licenses, taxes, insurance, and advertising, and

any other cost: Provided, that any retailer who, in connection with

the retailer's purchase, receives not only the discounts ordinarily

allowed upon purchases by a retailer but also, in whole or in part,

discounts ordinarily allowed upon purchases by a wholesaler, shall,

in determining "cost to the retailer", pursuant to this subsection,

add the "cost of doing business by the wholesaler", as defined in

Section 4 of this act, to the "basic cost of cigarettes and tobacco

products" to said retailer, as well as the "cost of doing business

by the retailer".

b. In the absence of proof of a lesser cost of doing business

by the retailer making the sale, the "cost of doing business by the

retailer" shall be presumed to be six per centum (6%) of the "basic

cost of cigarettes and tobacco products" to the retailer, plus

cartage to the retail outlet if performed or paid for by the

retailer (and not previously included in the charge by the

wholesaler), which cartage cost, in the absence of proof of a lesser

cost, shall be deemed to be three-fourths of one per centum (3/4 of

1%) of the basic cost of cigarettes and tobacco products to the

retailer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 188

c. In the absence of proof of a lesser cost of doing business,

the "cost of doing business by the retailer", who, in connection

with the retailer's purchase, receives not only the discounts

ordinarily allowed upon purchases by a retailer but also, in whole

or in part, the discounts ordinarily allowed upon purchases by a

wholesaler, shall be presumed to be six percentum (6%) of the sum of

the "basic cost of cigarettes and tobacco products" and the "cost of

doing business by the wholesaler".
Okla. Stat. tit. 68, § 68-425 — OK Code / Title 68 / Section 68-425
Definitions
Status: in_force

As used in Sections 425 through 429 of this title:

1. "Tribally owned or licensed store" means a store or place of

business which is owned and operated by a federally recognized

Indian tribe or nation, other than a federally recognized Indian

tribe or nation which has entered into a compact with the State of

Oklahoma pursuant to the provisions of subsection C of Section 346

of this title during the period that such compact is effective, on

Indian country within the territorial jurisdiction of that tribe or

nation or which is duly licensed by such tribe or nation pursuant to

tribal laws or ordinances to conduct business located on Indian

country within the territorial jurisdiction of that tribe or nation;

2. "Federally recognized Indian tribe or nation" means an

Indian tribal entity which is recognized by the United States Bureau

of Indian Affairs as having a special relationship with the United

States;

3. "Indian country" means:

a. land held in trust by the United States of America for

the benefit of a federally recognized Indian tribe or

nation,

b. all land within the limits of any Indian reservation

under the jurisdiction of the United States

Government, notwithstanding the issuance of any

patent, and including rights-of-way running through

the reservation,

c. all dependent Indian communities within the borders of

the United States whether within the original or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 246

subsequently acquired territory thereof, and whether

within or without the limits of a state, and

d. all Indian allotments, the Indian titles to which have

not been extinguished, including individual allotments

held in trust by the United States or allotments owned

in fee by individual Indians subject to federal law

restrictions regarding disposition of said allotments

and including rights-of-way running through the same;

4. "Member of the tribe" or "tribal member" means a person who

is duly enrolled within the membership of the federally recognized

Indian tribe or nation which owns or licenses the store;

5. "Nonmember of the tribe or nation" or "nontribal member"

means, with respect to a particular Indian tribe or nation, any

person who is not a duly enrolled member of that tribe or nation,

and shall include any person who is a member of another Indian tribe

or nation but not a member of that tribe or nation;

6. "Untaxed tobacco products" means packages of tobacco

products upon which taxes required by state law have not been paid

and includes tobacco products upon which the incorrect rate of tax

applicable to the retail establishment at which the tobacco product

is sold has been paid, regardless of the identity of the

establishment which the tobacco product has been sold, shipped,

consigned or delivered;

7. "Contraband tobacco products" means untaxed tobacco products

for which taxes are required to be paid pursuant to the provisions

of Sections 425 through 428 of this title or Section 401 et seq. of

this title and which are in the possession, custody or control of

any person, for the purpose of being consumed, sold, offered for

sale or consumption or transported to any person in this state other

than a wholesaler licensed under Section 415 of this title;

provided, contraband tobacco products shall not include untaxed

tobacco products sold to veterans' hospitals, to state-operated

domiciliary homes for veterans or to the United States for sale or

distribution by said entities in accordance with Sections 419

through 421 of this title;

8. "Taxed tobacco products" means packages of tobacco products

upon which taxes required by law have been paid;

9. "Commission" means the Oklahoma Tax Commission; and

10. "Person" shall include any individual, company,

partnership, joint venture, joint agreement, association (mutual or

otherwise), corporation, trust, estate, business trust receiver or

trustee appointed by any state or federal court, syndicates or any

combination acting as a unit, in the plural or singular number.
Okla. Stat. tit. 68, § 68-2807.1 — OK Code / Title 68 / Section 68-2807.1
Livestock employed in support of family - Defined
Status: in_force

A. For purposes of the exemption authorized pursuant to

subsection B of Section 6 of Article X of the Oklahoma Constitution,

"livestock employed in support of the family" means all horses,

cattle, mules, asses, sheep, swine, goats, poultry, and any other

livestock.

B. For purposes of the exemption authorized pursuant to

subsection B of Section 6 of Article X of the Oklahoma Constitution,

and for purposes of this section, livestock owned by a general

partnership, limited partnership, corporation, limited liability

company, estate, trust, or other lawfully recognized entity,

including animals owned wholly or in part by a resident of a state

other than this state and a corporation incorporated in a state

other than this state, shall be deemed to be livestock employed in

support of the family.
Okla. Stat. tit. 68, § 68-4503 — OK Code / Title 68 / Section 68-4503
Definitions – Proxy establishments to provide proof of
Status: in_force

basic health benefits plans for remote workers.

A. As used in the Oklahoma Remote Quality Jobs Incentive Act:

1. "Basic industry" means an establishment that attracts remote

workers to the state whose purpose is to increase the state's

population and who may receive rebates on the remote workers;

provided, that the remote workers meet the wage and health insurance

requirements in the state and provide evidence of such to the proxy

establishment;

2. "New direct job" shall include full-time-equivalent

employment in this state of remote workers who are employed by an

establishment other than the proxy establishment which has qualified

to receive incentive payments for attracting remote workers to the

state. Such jobs held by remote workers did not exist in this state

prior to the date of approval by the Oklahoma Department of Commerce

of the application of the proxy establishment. 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;

3. "Proxy establishment" means:

a. a public trust which:

(1) is organized and existing under Section 176 of

Title 60 of the Oklahoma Statutes for the benefit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1501

of a geographic area which includes a city or

county or some combination thereof, and

(2) benefits a geographic area where new direct jobs

which meet the requirements of the Oklahoma

Remote Quality Jobs Incentive Act are created by

an establishment, other than the proxy

establishment, or

b. an establishment which facilitates the attraction of

remote workers to the State of Oklahoma;

4. "Remote worker" refers to a work flexibility arrangement

under which an employee performs the duties and responsibilities of

such employee's position, and other authorized activities, from an

approved work site other than the location from which the employee

would otherwise work, which shall not be located within the physical

boundaries of the State of Oklahoma. The remote worker should not

have lived in the State of Oklahoma in the previous twelve (12)

months;

5. "Estimated direct state benefits" means the tax revenues

projected by the Department to accrue to the state as a result of

new direct jobs;

6. "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;

7. "Estimated net direct state benefits" means the estimated

direct state benefits less the estimated direct state costs; and

8. "Net benefit rate" means the estimated net direct state

benefits computed as a percentage of gross payroll, and shall not

exceed five percent (5%).

B. A proxy establishment shall be required to obtain from

remote workers proof of basic health benefits plans for the

individuals it includes in an application. The proxy establishment

shall submit the information to the Oklahoma Department of Commerce

and shall ensure that the basic health benefits plans provide

coverage where not more than fifty percent (50%) of the premium

shall be paid by the employee; however, services provided by an

Employee Assistance Plan (EAP) are not sufficient to meet this

definition.
Okla. Stat. tit. 68, § 68-338 — OK Code / Title 68 / Section 68-338
Sales outside ordinary channels of business; effect
Status: in_force

In establishing the cost of cigarettes and tobacco products to

the retailer or wholesaler, the invoice cost of said cigarettes and

tobacco products purchased at a forced, bankrupt, or closeout sale,

or other sale outside of the ordinary channels of trade, may not be

used as a basis for justifying a price lower than one based upon the

replacement cost of the cigarettes and tobacco products to the

retailer or wholesaler, within thirty (30) days prior to the date of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 191

sale, in the quantity last purchased, through the ordinary channels

of trade.
Okla. Stat. tit. 68, § 68-4305 — OK Code / Title 68 / Section 68-4305
Eligible local support
Status: in_force

A. The host community shall provide to the Oklahoma Tax

Commission detailed information disclosing the total amount of

eligible local support amounts for purposes of determining the

amount of incremental state sales tax revenue that may be paid to a

host community in which a quality event occurs.

B. The Tax Commission shall verify the amount of eligible local

support amounts prior to making any payment to a host community.

C. After the conclusion of an event, the host community shall

provide information related to the event, such as attendance

figures, financial information or other public information held by

the host community that the Tax Commission considers necessary to

evaluate the actual economic impact of the event.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1495

D. The Tax Commission shall compare the total amount of

eligible local support amounts with the total amount of incremental

state sales tax revenues remitted by vendors, such revenues to be

established through the economic impact study.

E. If the Tax Commission determines through an analysis of the

economic impact study that the total amount of incremental state

sales tax revenues is zero, no payment shall be made to a host

community.

F. If the Tax Commission determines through an analysis of the

economic impact study that the total amount of incremental state

sales tax revenues is greater than zero, but less than the total

amount of eligible local support amounts, the Tax Commission shall

make payment, subject to the limitations of subsection I of this

section, to the host community of the quality event in an amount

equal to the incremental state sales tax revenues.

G. If the Tax Commission determines through an analysis of the

economic impact study that the total amount of incremental state

sales tax revenues is at least equal to the amount of eligible local

support amounts, the Tax Commission shall make payment, subject to

the limitations of subsection I of this section, to the host

community in which the quality event occurs in an amount equal to,

but not greater than, the eligible local support amounts.

H. No payment shall be made to any host community from a source

other than the incremental state sales tax revenues, if any, derived

from state sales tax remittances of vendors as a result of the

quality event, as determined by an economic impact study verified by

the Oklahoma Tax Commission.

I. No payment shall be made to any host community in excess of

Two Hundred Fifty Thousand Dollars ($250,000.00) for a single

quality event regardless of the amount of eligible local support

paid by the host community.