Okla. Stat. tit. 68, § 68-1013 — OK Code / Title 68 / Section 68-1013
Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 11Reports - Logs, invoices and load tickets - Stops and inspections.

A. The Tax Commission is hereby authorized and empowered to

prescribe and promulgate all necessary rules and regulations for the

purpose of making and filing all reports required and otherwise

necessary to the enforcement of this article. The Tax Commission,

at its option and discretion, may require a sufficient bond from any

person charged with the making and filing of reports and the payment

of the taxes levied pursuant to the provisions of this article.

Said bond shall run to the State of Oklahoma and shall be

conditioned upon the making and filing of reports as required by

law, upon compliance with the rules and regulations of the Tax

Commission, and for the prompt payment of all taxes due the state by

virtue of the provisions of this article.

B. 1. Every person engaged in the transportation or hauling of

petroleum oil, tank bottoms, pit oil, condensate, distillate, or

other liquid hydrocarbons from which petroleum crude oil or other

product subject to gross production tax is extracted, except where

the transportation is by railroad tank car or by pipeline, shall

secure a license and permit before engaging in such activity and

shall post a surety bond with the Tax Commission. Said bond shall

run to the State of Oklahoma and shall be conditioned upon

compliance with the provisions of this article, the rules and

regulations of the Tax Commission promulgated thereto. Said permits

shall expire three (3) years after the date of issuance or renewal

thereof and shall become invalid on said date unless renewed. The

fee for issuance of such permit or renewal thereof shall be

determined by the Commission but shall not exceed One Hundred Fifty

Dollars ($150.00). A permit issued prior to the effective date of

this act shall be valid until it expires.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 397

The application for and acceptance of the permit required by

this section and any renewal thereof shall be conclusively deemed

consent by the applicant for the stopping of the vehicle

transporting said hydrocarbons, and the inspection of the load

ticket and the cargo pursuant to Section 152.6 of Title 74 of the

Oklahoma Statutes.

2. Every person operating a tank truck or other conveyance

except railroad tank cars or pipelines transporting any of the

products described in paragraph 1 of this subsection shall have in

his possession at all times during such transportation an invoice or

load ticket showing, in addition to other information thereon, the

following:

a. date,

b. truck permit number,

c. name of company from whom trucker obtained product

being transported,

d. lease name and/or number,

e. county,

f. approximate number of barrels being transported,

g. name of product,

h. destination, and

i. signature of truck driver.

The invoice or load ticket shall be made in triplicate, one copy

of which shall be retained by the company or person authorizing such

transportation, one copy of which shall be retained by the person

transporting such product, and one copy of which shall be furnished

to the person storing, receiving, renting, or purchasing such

product.

3. Any person transporting oil or gas or any deleterious

substance as such term is defined by Section 139 of Title 52 of the

Oklahoma Statutes shall maintain a log containing the name of the

agent of the company or person owning the product which authorized

the transportation.

4. All such copies of said log and invoices or load tickets

shall be retained for a period of three (3) years. All copies of

such log and invoices or load tickets shall be subject to inspection

by the Tax Commission or its representatives or the Oklahoma Bureau

of Investigation at all times during transit of such product or

while same is stored or in the possession of any such person.

5. A member of the Oklahoma State Bureau of Investigation or

the Oklahoma Highway Patrol, any sheriff, any salaried deputy

sheriff, any Oklahoma Corporation Commission inspector or

enforcement officer, shall have the authority to stop and inspect

any invoices or load tickets at all times during transit of any such

product. If a person transporting or hauling petroleum oil, tank

bottoms, pit oil, condensate, distillate, or other liquid

hydrocarbons from which petroleum crude oil or any other product

Oklahoma Statutes - Title 68. Revenue and Taxation Page 398

subject to gross production tax is extracted, fails to produce the

invoice or load ticket as required pursuant to the provisions of

this section upon proper request therefor, or if the invoice or load

ticket does not contain the required information, the product being

transported, together with the tank truck or other conveyance, may

be seized and held until a proper invoice or load ticket is

furnished and the information thereon is verified by the seizing

authority.

In the event a proper invoice or load ticket is not furnished

the seizing authority within forty-eight (48) hours after such

seizure, the seizing authority shall then deliver possession of such

seized property to the sheriff of the county in which it was seized,

who shall issue his receipt therefor, and inform the Tax Commission

which shall declare the gross production tax, together with the

amount due pursuant to the provisions of Section 1003 of this

article, due immediately on the product so seized, and shall assess

the same together with a penalty equal to the amount of said tax

due. If the tax, penalty, additional amount due, and all accrued

sheriff's costs are not paid to such sheriff within thirty (30) days

after delivery to him, he will proceed to sell, without valuation as

for taxes due the state, such seized property and distribute the

proceeds of such sale in the same manner as is now provided for

sales upon execution.

6. Every tank truck or other conveyance except railroad tank

cars or pipelines used in transporting any of the products named in

this section must have painted or affixed by decalcomania process in

a conspicuous place in at least four-inch letters and figures the

company name and Gross Production Transport Permit number which

permit number shall be preceded by the initials "O.T.C.".

C. Any person transporting deleterious substances shall have in

his possession at all times during such transportation an invoice or

load ticket complying with paragraph 2 of subsection B of this

section.

D. The application for and acceptance of the permit or license

required by Section 177.2 of Title 47 of the Oklahoma Statutes shall

be conclusively deemed consent by the applicant for the stopping of

the vehicle transporting said substances, and the inspection of the

load ticket and the cargo by the Oklahoma Highway Patrol, sheriffs,

or by agents of the Oklahoma State Bureau of Investigation or

Federal Bureau of Investigation pursuant to Section 152.6 of Title

74 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-723 — OK Code / Title 68 / Section 68-723
Fee in lieu of tax
Status: in_force

A. In lieu of the special fuel tax imposed by Sections 703,

705, 707.1, 707.2 and 707.3 of this title, there is hereby levied a

flat fee of Fifty Dollars ($50.00) on each passenger automobile, and

on each pickup truck or van not exceeding one (1) ton in capacity,

using liquefied petroleum gas or natural gas as fuel, except that no

such fee shall be levied on any vehicle which is the subject of an

exemption pursuant to Section 708 of this title. Provided that,

should the passenger automobile, pickup truck or van have been

acquired or should the liquefied petroleum gas or natural gas system

be installed on or after July 1, the flat fee shall be Twenty-five

Dollars ($25.00) for the remainder of the calendar year, except as

hereinafter provided.

B. Beginning January 1, 1991, in lieu of the special fuel tax

imposed by Sections 703, 705, 707.1, 707.2 and 707.3 of this title,

there is hereby levied a flat fee of One Hundred Dollars ($100.00)

on each passenger automobile, and on each pickup truck or van not

exceeding one (1) ton in capacity, using methanol or "M-85" which is

a mixture of methanol and gasoline containing at least eighty-five

percent (85%) methanol as fuel, except that no such fee shall be

levied on any vehicle which is the subject of an exemption pursuant

to Section 708 of this title. Provided that, should the passenger

automobile, pickup truck or van have been acquired or should

methanol or "M-85" system be installed on or after July 1, the flat

fee shall be Fifty Dollars ($50.00) for the remainder of the

calendar year, except as hereinafter provided.

C. In lieu of the special fuel tax imposed by Sections 703,

705, 707.1, 707.2 and 707.3 of this title, there is hereby levied a

flat fee of One Hundred Fifty Dollars ($150.00) on each vehicle

exceeding one (1) ton in capacity, using liquefied petroleum gas,

methanol or "M-85" as fuel, except that no such fee shall be levied

on any vehicle which is the subject of an exemption pursuant to

Section 708 of this title. Provided that, should the vehicle be

acquired or should the methanol or "M-85" system be installed on or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 354

after July 1, the flat fee shall be Seventy-five Dollars ($75.00)

for the remainder of the calendar year, except as hereinafter

provided.

D. Every person operating a vehicle using liquefied petroleum

gas, methanol or "M-85" as fuel shall make application for and

obtain a decal to be issued on a yearly basis by the Oklahoma Tax

Commission on forms prescribed and furnished by the Tax Commission.

E. Every person required to make application for and receive a

decal under this section shall, at the time of making said

application, remit to the Tax Commission the total amount of the fee

due.

F. Each decal issued by the Tax Commission pursuant to the

provisions of this section, shall expire on December 31 of every

year, and in addition thereto said decals shall be displayed in the

lower right hand corner of the front windshield of said vehicle.

Upon receipt of satisfactory proof by the Tax Commission that it has

become necessary to replace the windshield of the vehicle for which

the decal was issued, another decal shall be issued by the Tax

Commission as a replacement for a fee of One Dollar ($1.00).

G. When any vehicle using liquefied petroleum gas, methanol or

"M-85" as fuel and displaying a current decal as provided in this

section is sold, such decal shall remain with the vehicle sold,

unless the equipment installed to enable the vehicle to use

liquefied petroleum gas, methanol or "M-85" has been removed from

the vehicle before the sale.

H. When the aforementioned equipment has been removed before

the sale, the seller of the vehicle shall also remove the decal

required of vehicles using liquefied petroleum gas, methanol or "M-

85". The removed decal, a receipt from the Oklahoma Tax Commission

showing that the fee required has been paid for the current year,

and the payment of a one-dollar fee for duplicate decal shall

entitle the seller to make application for and obtain a new decal to

be used for the remainder of the year on any vehicle using liquefied

petroleum gas, methanol or "M-85" in accordance with the provisions

of this section.

I. Provisions contained in Sections 701 through 721 of this

title shall not apply to any vehicle using liquefied petroleum gas,

methanol or "M-85".

J. All funds derived from the fee imposed by subsection A of

this section shall be deposited annually in the General Revenue Fund

of the State Treasury by the Tax Commission. When any person fails

to obtain a current decal within thirty (30) days of the date said

decal is required as provided in this section, there shall become

due and payable a penalty of twenty percent (20%) of the fee in

addition to the fee. Said penalty to be deposited in the same

manner as the fee pursuant to this subsection.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 355

K. All funds derived from the fee imposed by subsections B and

C of this section shall be collected by the Oklahoma Tax Commission

and apportioned annually to the State Transportation Fund. When any

person fails to obtain a current decal within thirty (30) days of

the date such decal is required as provided in this section, there

shall become due and payable a penalty of twenty percent (20%) of

the fee in addition to the fee. Such penalty shall be deposited in

the same manner as the fee pursuant to this subsection.
Okla. Stat. tit. 68, § 68-360.6 — OK Code / Title 68 / Section 68-360.6
Submission of information by stamping agents – Escrow
Status: in_force

deposits.

A. Not later than twenty (20) calendar days after the end of

each calendar month, and more frequently if so directed by the

Oklahoma Tax Commission, each stamping agent shall submit any

information the Oklahoma Tax Commission requires to facilitate

compliance with the Master Settlement Agreement Complementary Act,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 212

including, but not limited to, a list by brand families of the total

number of cigarettes, or in the case of roll-your-own tobacco, the

equivalent stick count, for which the stamping agent affixed stamps

during the previous calendar month or otherwise paid the tax due for

such cigarettes. The stamping agent shall maintain, and make

available to the Oklahoma Tax Commission and the Attorney General,

all invoices and documentation of sales of all nonparticipating

manufacturer cigarettes and any other information relied upon in

reporting to the Oklahoma Tax Commission for a period of five (5)

years.

B. The Oklahoma Tax Commission may disclose to the Attorney

General any information received under the Master Settlement

Agreement Complementary Act and requested by the Attorney General

for purposes of determining compliance with and enforcing the

provisions of the act. The Oklahoma Tax Commission and Attorney

General shall share with each other the information received under

the Master Settlement Agreement Complementary Act and may share the

information with other federal, state, or local agencies only for

purposes of enforcement or litigation of the act, the provisions of

Sections 600.21 through 600.23 of Title 37 of the Oklahoma Statutes,

corresponding laws of other states, and the Master Settlement

Agreement.

C. The Attorney General may require at any time from a

nonparticipating manufacturer proof, from the financial institution

in which the nonparticipating manufacturer has established a

qualified escrow fund for the purpose of compliance with the

provisions of Sections 600.21 through 600.23 of Title 37 of the

Oklahoma Statutes, of the amount of money in the fund, exclusive of

interest, the amount and date of each deposit to the fund, and the

amount and date of each withdrawal from the fund.

D. In addition to the information required to be submitted

pursuant to the Oklahoma Tax Commission, the Attorney General may

require a stamping agent or tobacco product manufacturer to submit

any additional information including, but not limited to, samples of

the packaging or labeling of each brand family, and proof of

compliance with laws and regulations regarding the manufacture,

labeling, importation, and exportation of cigarettes, as is

necessary to enable the Attorney General to determine whether a

tobacco product manufacturer is in compliance with the Master

Settlement Agreement Complementary Act. The Oklahoma Tax Commission

and the Attorney General may require production of information

sufficient to enable the Attorney General to determine the adequacy

of the amount of the installment deposit.

E. To promote compliance with the Master Settlement Agreement

Complementary Act, the Oklahoma Tax Commission, at the request of

the Attorney General, may promulgate rules requiring a tobacco

product manufacturer subject to the requirements of paragraph 2 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 213

subsection A of Section 600.23 of Title 37 of the Oklahoma Statutes

to make the escrow deposits required in quarterly installments

during the year in which the sales covered by the deposits are made.
Okla. Stat. tit. 68, § 68-317.9 — OK Code / Title 68 / Section 68-317.9
Restrictions on delivering cigarettes - Violations
Status: in_force

A. No person or entity engaged in the business of selling or

distributing cigarettes that is not a manufacturer, wholesaler, or

distributor of cigarettes or other tobacco products licensed by the

Oklahoma Tax Commission shall mail, ship or otherwise deliver

cigarettes to any person in this state that is not:

1. A distributor or wholesaler of cigarettes licensed by the

Oklahoma Tax Commission under Section 304 of Title 68 of the

Oklahoma Statutes;

2. An export warehouse proprietor pursuant to Chapter 52 of the

Internal Revenue Code or the operator of a customs bonded warehouse

pursuant to 19 U.S.C., Section 1311 or 1555; or

3. A person who is an officer, employee or agent of the United

States government, this state or a department, agency,

instrumentality or political subdivision of the United States or

this state when the person is acting in accordance with the official

duties of the person.

B. For purposes of this section, "cigarette" shall have the

same definition as that found in Section 600.22 of Title 37 of the

Oklahoma Statutes and "distributor", "wholesaler" and "retailer"

shall have the same definitions that are found in Section 301 of

Title 68 of the Oklahoma Statutes.

C. It shall be illegal for any common or contract carrier to

knowingly transport cigarettes to any person in this state

reasonably believed by the carrier to be a person other than

described in paragraph 1, 2 or 3 of subsection A of this section.

For purposes of this subsection, cigarettes may be transported to a

home or residence in this state by persons other than common and

contract carriers in quantities that do not exceed one thousand

cigarettes at any one time.

D. 1. A person that violates the provisions of subsection A or

C of this section shall be subject to:

a. a civil penalty of Two Thousand Five Hundred Dollars

($2,500.00) for each violation or Twenty-five Dollars

($25.00) for each pack of cigarettes shipped or

transported, whichever is greater,

b. an injunction to restrain a threatened or actual

violation of this section,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 181

c. the costs of any investigation conducted by the state

related to a violation of this section, and

d. attorney fees and costs.

2. Any cigarettes that are shipped or transported into this

state in violation of this section shall be forfeited to the state

and destroyed.

3. Each shipment, transport, or attempted shipment or transport

of cigarettes or tobacco products in violation of this section shall

constitute a separate violation.

E. All civil penalties obtained as a result of an action

brought under this section shall be deposited into the Attorney

General's Evidence Fund.
Okla. Stat. tit. 68, § 68-2370.2 — OK Code / Title 68 / Section 68-2370.2
Subchapter S elections
Status: in_force

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

Equity Act of 2019, a state banking association or national banking

association having an election in effect under subchapter S of the

Internal Revenue Code for any tax year beginning after December 31,

1996, in reporting items of income, loss, deductions and credits

proportionately to its shareholders for inclusion in their taxable

incomes, shall use as a basis items of income, loss, deductions and

credits of such banking association as shown on its federal income

tax return, subject to modifications as set forth in Sections 2358

and 2362 of this title.
Okla. Stat. tit. 68, § 68-402 — OK Code / Title 68 / Section 68-402
Amount of tax
Status: in_force

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

to the articles containing tobacco enumerated in Section 401 et seq.

of this title, a tax in the following amounts:

1. Little Cigars. Upon cigars of all descriptions made of

tobacco, or any substitute therefor, and weighing not more than

three (3) pounds per thousand, the tax levied on the products coming

under this paragraph shall be equal to the tax on such products that

is reported and paid as cigarette tax under Sections 301 through 325

of this title. Further, the tax levied herein shall be paid in the

same manner as required in Sections 301 through 325 of this title;

2. Cigars. Upon cigars of all descriptions made of tobacco, or

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

thousand and having a manufacturer's recommended retail selling

price, under the Federal Code, of not exceeding four cents ($0.04)

per cigar, one cent ($0.01) for each cigar;

3. Cigars. Upon all other cigars of all descriptions made of

tobacco, or any substitute therefor, and weighing more than three

(3) pounds per thousand, Twenty Dollars ($20.00) per thousand. For

the purpose of computing the tax, cheroots, stogies, etc., are

hereby classed as cigars;

4. Smoking Tobacco. Upon all smoking tobacco, the tax shall be

twenty-five percent (25%) of the factory list price exclusive of any

trade discount, special discount or deals; and

5. Smokeless Tobacco. Upon smokeless tobacco, the tax shall be

twenty percent (20%) of the factory list price exclusive of any

trade discount, special discount or deals.

It shall not be permissible for a retailer to advertise that the

retailer will absorb the tax due on the taxable merchandise

described herein. Such tax shall be paid by the consumer.

Notwithstanding any other provision of law, the tax levied

pursuant to the provisions of Section 401 et seq. of this title

shall be part of the gross proceeds or gross receipts from the sale

of tobacco products, or both, as those terms are defined in

paragraph 12 of Section 1352 of this title.
Okla. Stat. tit. 68, § 68-3007 — OK Code / Title 68 / Section 68-3007
Order of proceedings of county excise board
Status: in_force

As to each budget, original or supplemental, the county excise

board shall proceed in the following order:

(1) Examine the financial statements contained therein for the

purpose of ascertaining the true fiscal condition of each of the

several fund accounts of the municipality as of the close of the

previous fiscal year, or as of the date reported for supplemental

purposes; and it may require such additional statistics or financial

statements from the municipal officers as will enable it to make

such determination, and correct such statements if need be.

(2) Examine specifically the several items and amounts stated in

the estimate of needs, and if any be contained therein not

authorized by law or that may be contrary to law, or in excess of

needs, as determined by the excise board, said item shall be ordered

stricken and disregarded. If the amount as to any lawful item

exceeds the amount authorized by law, it shall be ordered reduced to

that extent; otherwise, the excise board joins in responsibility

therefor.

(3) Examine the content of the estimate of needs, and if the

governing board has failed to make provision for mandatory

governmental functions, whether such mandate be of the Constitution

or of the Legislature, or if the provision submitted by estimate be

deemed inadequate, the county excise board shall, whether on request

in writing by the officer charged with a mandatory duty or of its

own volition, prepare an estimate by items and amounts, either by

the items submitted or by additional items, and cause publication

thereof in some newspaper of general circulation in the county, in

one issue if published in a weekly paper, and in two consecutive

issues if published in a daily paper, and thereafter attach such

estimate, together with affidavit and proof of publication, to that

submitted by the governing board, for further consideration.

However, nothing herein contained shall prevent any governing board,

upon a timely finding that its estimate of needs as first filed is

inadequate, from filing a written request with the excise board to

increase such estimate as to any item or items, whether mandatory or

not; whereupon the excise board shall cause publication thereof, as

aforesaid, at the expense of the municipality.

(4) Compute the total means available to each fund, except the

sinking fund, by the converse of the formula provided by law for

computing the tax levy, as provided in Section 3017 of this Code.

(5) If the total of the several items of estimated needs for

lawful purposes as heretofore ascertained is within the income and

revenue lawfully available, the excise board shall approve the same

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1301

by items and compute the levy required. If said total exceeds the

means provided to finance the same, the excise board will proceed to

revise the same by reducing items, in whole or in part, in the

following order: (a) first apply such revision by reduction of

items for governmental functions merely authorized but not required;

(b) if further reduction be necessary, second, by reduction of items

required by the Legislature but not within Constitutional

requirement; (c) if still further reduction be necessary and no

other items remain, third, by reduction of items for Constitutional

governmental functions until the total thereof be within the income

and revenue provided. At the option of the excise board, the

governing board may collaborate in such reductions; but the final

order shall be that of the county excise board.
Okla. Stat. tit. 68, § 68-701 — OK Code / Title 68 / Section 68-701
Definitions
Status: in_force

The following words and phrases when used in this act are hereby

defined as follows:

(a) The term "motor vehicle" or "vehicle" means and includes

any automobile, truck, truck-tractor, bus, vehicle or mechanical

contrivance which is propelled by an internal combustion engine or

motor and not used in the air or upon fixed rails or tracks.

(b) The term "person" means and includes every natural person,

fiduciary, individual, partnership, firm, association, limited

liability company, corporation, business trust, or combination

acting as a unit, or any receiver appointed by any state or federal

court, and the use of the singular number shall include the plural.

Whenever used in any clause prescribing and imposing a fine or

imprisonment or both, the term "person" as applied to an association

means and includes the parties or members thereof, and as applied to

corporations, the officers thereof.

(c) "Commission" or "Tax Commission" means the Oklahoma Tax

Commission.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 336

(d) The term "special fuel" or "fuel" means and includes all

combustible gases and liquids, including liquefied gases, which

exist in the gaseous state at a temperature of sixty (60) degrees

Fahrenheit and at a pressure of fourteen and seven-tenths (14.7)

pounds per square inch absolute, but the term does not include

compressed natural gas subject to the levy of tax pursuant to

paragraph 3 of subsection A of Section 500.4 of this title or

liquefied natural gas subject to the levy of tax pursuant to

paragraph 4 of subsection A of Section 500.4 of this title.

(e) The term "use" shall mean and include the following: (1)

the delivery or placing of special fuel into the fuel supply tank or

tanks of any motor vehicle in this state for use in whole or in part

to propel such vehicle on the public highways of this state; (2) the

consumption on the public highways of Oklahoma of any special fuel

imported into this state in the fuel supply tank or tanks of any

motor vehicle using the public highways of this state for commercial

purposes; (3) the consumption of special fuel in any type of motor

vehicle on the public highways of this state for any purpose by any

person who refuses to divulge the source of such fuel.

(f) The term "public highway" means and includes every road,

highway, street, way or place within this state, of whatever nature,

generally open to the use of the public as a matter of right for the

purposes of vehicular travel, including a toll highway, and

including streets and alleys of any town or city, notwithstanding

that the same may be temporarily closed for the purpose of

construction, reconstruction, maintenance, or repair.

(g) The term "gallon" means one (1) United States standard

gallon at a temperature of sixty (60) degrees Fahrenheit.

(h) The term "special fuel dealer" shall mean any person

engaged in the business of handling special fuel who delivers any

part thereof into the fuel supply tank or tanks of any motor

vehicle.

(i) The term "special fuel user" shall mean and include any

person other than a special fuel dealer, who uses special fuel in

this state, within the meanings of the word "use" as defined in this

act, and shall include any person who consumes special fuel to

propel a motor vehicle upon the public highways of this state when

such special fuel has been purchased or obtained from any source

free from the payment to this state of the tax levied by this act.
Okla. Stat. tit. 68, § 68-24321 — OK Code / Title 68 / Section 68-24321
Renumbered as § 3116 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, § 68-1411 — OK Code / Title 68 / Section 68-1411
Additional excise tax on storage, use or other
Status: in_force

consumption of tangible personal property.

The board of county commissioners of a county levying a county

sales tax or the governing body of a municipality levying a

municipal sales tax may levy an additional excise tax, at a rate

Oklahoma Statutes - Title 68. Revenue and Taxation Page 674

that equals the county or municipal sales tax rate of such county or

municipality, whichever is applicable, on the storage, use or other

consumption of tangible personal property used, stored or consumed

within the county or municipality. This authorization to levy and

impose a county or municipal use tax shall be in addition to the tax

levied by Section 1402 of this title. Such tax shall be paid by

every person storing, using or otherwise consuming, within the

county or municipality, tangible personal property purchased or

brought into the county or municipality.

The tax levy permitted in this section shall not be levied

against tangible personal property intended solely for use outside

the county or municipality, but which is stored in the county or

municipality pending shipment outside the county or municipality or

which is temporarily retained in the county or municipality for the

purpose of fabrication, repair, testing, alteration, maintenance or

other service.

The additional tax levied pursuant to this section shall be paid

at the time of importation or storage of the property within the

county or municipality. This tax shall be assessed to only property

purchased outside Oklahoma.

Any person liable for payment of the tax authorized pursuant to

this section, may deduct from such tax any local, county, or

municipal sales tax previously paid on such goods or services.

However, the amount deducted shall not exceed the amount that would

have been due if the taxes imposed by the county or municipality had

been levied on the sale of such goods or services.Oklahoma Statutes - Title 68. Revenue and Taxation Page 16
Okla. Stat. tit. 68, § 68-2103.1 — OK Code / Title 68 / Section 68-2103.1
Credit for replacement of vehicles destroyed in
Status: in_force

tornadoes.

There shall be a credit allowed with respect to the excise

tax paid for a vehicle which is:

1. A replacement for a vehicle which was destroyed by a tornado

in calendar year 2013 or any subsequent year for which a

Presidential Major Disaster Declaration was issued, and upon which

excise tax had been paid pursuant to the provisions of Section 2103

of this title on or after January 1, 2012; or

2. A replacement for a vehicle which was destroyed by a tornado

in calendar year 2012 or calendar year 2013 for which a Presidential

Major Disaster Declaration was not issued, and upon which excise tax

had been paid pursuant to the provisions of Section 2103 of this

title on or after January 1, 2011.

The credit shall be in the amount of the excise tax which was

paid for the destroyed vehicle and shall be applied to the excise

tax due on the replacement vehicle. In no event shall the credit

authorized by paragraphs 1 and 2 of this section be refunded.
Okla. Stat. tit. 68, § 68-2205 — OK Code / Title 68 / Section 68-2205
Statements to be filed with Oklahoma Tax Commission
Status: in_force

On or before April 1 of each year, every freight line company,

equipment company, and mercantile company owning, operating, renting

or leasing any freight car or cars which are moved over or used in

the operation of the line of any railroad company wholly or

partially within this state, shall prepare and file with the

Oklahoma Tax Commission a true and accurate statement showing the

gross earnings in this state on each freight car owned, operated,

leased or rented by such company within the twelve-month period

ending December 31 next preceding the date of the report; provided:

1. For the period from July 1, 1993, through June 30, 1994,

such statement shall be due on or before October 1, 1994; and

2. For the period from July 1, 1994, through December 31, 1994,

such statement shall be due on or before April 1, 1995.

Such statements shall be subscribed and sworn to by the

president, secretary or general accounting officer of the company,

and shall be made on forms prescribed and furnished by the Tax

Commission, and shall contain such other information as the

Commission shall deem necessary to enable it to correctly compute

the taxes due upon all such freight cars.
Okla. Stat. tit. 68, § 68-415 — OK Code / Title 68 / Section 68-415
Wholesale and retail licenses required – Application -
Status: in_force

Penalties.

A. Every wholesaler of tobacco products in this state, as a

condition of carrying on such business, shall annually secure from

the Oklahoma Tax Commission a written license and shall pay an

annual fee of Two Hundred Fifty Dollars ($250.00); provided, such

fee shall not be applicable if paid pursuant to Section 304 of this

title. The Tax Commission shall promulgate rules which provide a

procedure for the issuance of a joint license for any wholesaler

making application pursuant to this section and Section 304 of this

title. Application for such license, which shall be made upon such

forms as prescribed by the Tax Commission, shall include the

following:

1. The applicant's agreement to the jurisdiction of the Tax

Commission and the courts of this state for purposes of enforcement

of the provisions of Section 301 et seq. of this title; and

2. The applicant's agreement to abide by the provisions of

Section 301 et seq. of this title and the rules promulgated by the

Tax Commission with reference thereto. This license, which will be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 239

for the ensuing year, must at all times be displayed in a

conspicuous place so that it can be seen. Persons operating more

than one place of business must secure a license for each place of

business. "Place of business" shall be construed to include the

place where orders are received, or where tobacco products are sold.

A "place of business" cannot be a location with a physical

residential address. The Tax Commission shall not issue a license

for a place of business with a physical residential address. If

tobacco products are sold on or from any vehicle, the vehicle shall

constitute a place of business, and the license fee of Two Hundred

Fifty Dollars ($250.00) shall be paid with respect thereto.

However, if the vehicle is owned or operated by a place of business

for which the regular license fee is paid, the annual fee for the

license with respect to such vehicle shall be only Ten Dollars

($10.00). The expiration for such vehicle license shall expire on

the same date as the current license of the place of business.

B. Every retailer in this state, as a condition of carrying on

such business, shall secure from the Tax Commission a license and

shall pay therefor a fee of Thirty Dollars ($30.00). Application

for such license, which shall be made upon such forms as prescribed

by the Tax Commission, shall include the following:

1. The applicant's agreement to the jurisdiction of the Tax

Commission and the courts of this state for purposes of enforcement

of the provisions of Section 301 et seq. of this title;

2. The applicant's agreement to abide by the provisions of

Section 301 et seq. of this title and the rules promulgated by the

Tax Commission with reference thereto;

3. The applicant's agreement that it shall not purchase any

tobacco products for resale from a supplier that does not hold a

current wholesaler's license issued pursuant to this section; and

4. The applicant's agreement to sell tobacco products only to

consumers.

Such license, which will be for the ensuing three (3) years,

must at all times be displayed in a conspicuous place so that it can

be seen. Upon expiration of such license, the retailer to whom such

license was issued may obtain a renewal license which shall be valid

for three (3) years or until expiration of the retailer's sales tax

permit, whichever is earlier, after which a renewal license shall be

valid for three (3) years. The manner and prorated fee for renewals

shall be prescribed by the Tax Commission. Every person operating

under such license as a retailer and who owns or operates more than

one place of business must secure a license for each place of

business. "Place of business" shall be construed to include places

where orders are received or where tobacco products are sold. A

"place of business" cannot be a location with a physical residential

address. The Tax Commission shall not issue a license for a place

of business with a physical residential address.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 240

C. Nothing in this section shall be construed to prohibit any

person holding a retail license from also holding a wholesaler

license.

D. 1. All wholesale or retail licenses shall be nonassignable

and nontransferable from one person to another person. Such

licenses may be transferred from one location to another location

after an application has been filed with the Tax Commission

requesting such transfer and after the approval of the Tax

Commission.

2. Wholesale and retail licenses shall be applied for on a form

prescribed by the Tax Commission. Any person operating as a

wholesaler or retailer must at all times have an effective unexpired

license which has been issued by the Tax Commission. If any such

person or licensee continues to operate as such on a license issued

by the Tax Commission which has expired, or operates without ever

having obtained from the Tax Commission such license, such person or

licensee shall, after becoming delinquent for a period in excess of

fifteen (15) days, pay to the Tax Commission, in addition to the

annual license fee, a penalty of Ten Dollars ($10.00) per day on

each delinquent license for each day so operated in excess of

fifteen (15) days. The penalty provided for herein shall not exceed

the annual license fee for such license. The penalties collected

pursuant to the provisions of this paragraph shall be deposited in

the Tobacco Products Tax Enforcement Unit Revolving Fund created in

Section 400.6 of this title.

E. No license may be granted, maintained or renewed if any of

the following conditions apply to the applicant. For purposes of

this section, "applicant" includes any combination of persons owning

directly or indirectly, in the aggregate, more than ten percent

(10%) of the ownership interests in the applicant:

1. The applicant owes Five Hundred Dollars ($500.00) or more in

delinquent tobacco products taxes;

2. The applicant had a wholesaler or retailer license revoked

by the Tax Commission within the past two (2) years; or

3. The applicant has been convicted of a crime relating to

stolen or counterfeit tobacco products, or receiving stolen or

counterfeit tobacco products.

F. No person or entity licensed pursuant to the provisions of

this section shall purchase tobacco products from or sell tobacco

products to a person or entity required to obtain a license unless

such person or entity has obtained such license.

G. In addition to any civil or criminal penalty provided by

law, upon a finding that a licensee has violated any provision of

Section 301 et seq. of this title, the Tax Commission may revoke or

suspend the license or licenses of the licensee pursuant to the

procedures applicable to revocation of a license set forth in

Section 418 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 241
Okla. Stat. tit. 68, § 68-452 — OK Code / Title 68 / Section 68-452
Expenditure of funds
Status: in_force

Revenues dedicated, apportioned, deposited and accruing to the

credit of the Oklahoma Capital Improvement Fund created by this act

Oklahoma Statutes - Title 68. Revenue and Taxation Page 253

shall be expended only pursuant to legislative appropriation for

capital improvement projects.
Okla. Stat. tit. 68, § 68-500.5 — OK Code / Title 68 / Section 68-500.5
Presumptions
Status: in_force

A. Except as otherwise provided in paragraph 11 of Section 10

of this act, the Commission shall consider it a presumption that all

motor fuel delivered in this state into a motor vehicle fuel supply

tank is to be used or consumed on the highways in this state in

producing or generating power for propelling motor vehicles.

B. The Commission shall consider it a rebuttable presumption,

subject to proof of exemption under Section 10 of this act, that all

motor fuel removed from a terminal in this state, or imported into

this state other than by a bulk transfer within the bulk

transfer/terminal system or delivered into a bulk end user's storage

tank, is to be used or consumed on the highways in this state in

producing or generating power for propelling motor vehicles.
Okla. Stat. tit. 68, § 68-1506 — OK Code / Title 68 / Section 68-1506
Operation without decal - Fee and penalty
Status: in_force

A. Any owner of a coin-operated device who places such device

in operation or in a place available to the public for operation,

and any person who permits a coin-operated device to be in operation

or accessible to the public for operation in his place of business,

without a decal affixed as required by Section 1504 of this title,

shall be liable for the fee on such device at the full annual rate

as herein levied and shall be liable to a penalty, in addition to

the amount of the fee, in the following amounts:

1. For any coin-operated music device, coin-operated amusement

device, or coin-operated vending device requiring a coin or thing of

value of twenty-five cents ($0.25) or more, One Hundred Dollars

($100.00); and

2. For any other coin-operated device, Ten Dollars ($10.00).

B. The Tax Commission shall notify any owner or person of the

assessment of penalty and provide the owner or person thirty (30)

days to remit the penalty. The Tax Commission shall not refuse to

issue a decal under Section 1504 of this title until after the

expiration of the thirty (30) days provided in this subsection.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 679
Okla. Stat. tit. 68, § 68-3917 — OK Code / Title 68 / Section 68-3917
Rulemaking authority
Status: in_force

The Oklahoma Department of Commerce and the Oklahoma Tax

Commission shall promulgate rules necessary to implement their

respective duties and responsibilities under the provisions of the

21st Century Quality Jobs Incentive Act.
Okla. Stat. tit. 68, § 68-3139 — OK Code / Title 68 / Section 68-3139
Official neglect not to affect sale
Status: in_force

The sale of lands, town or city lots, or any other real

property, shall not be invalid on account of such real property

having been listed or charged in any other name than that of the

rightful owner; nor shall any such sale be invalid nor the

conveyance for the real property so sold be voidable by reason of

neglect or failure of the county treasurer or any other officer to

collect the tax for which it was sold by distraint and sale of

personal property.
Okla. Stat. tit. 68, § 68-3915 — OK Code / Title 68 / Section 68-3915
Quarterly reports
Status: in_force

A. 1. Beginning with the first complete calendar quarter after

the application of the establishment is approved by the Oklahoma

Department of Commerce, the establishment shall begin filing

quarterly reports with the Oklahoma Tax Commission that specify the

actual number and individual gross taxable payroll of new direct

jobs for the establishment and such other information as required by

the Tax Commission. In no event shall the first claim for incentive

payments be filed later than three (3) years from the start date

designated by the Department. The Tax Commission shall verify the

actual individual gross taxable payroll for new direct jobs. If the

Tax Commission is not able to provide such verification utilizing

all available resources, the Tax Commission may request additional

information from the establishment as may be necessary or may

request the establishment to revise its reports.

The establishment shall continue filing such reports during the

ten-year incentive period or until it is no longer qualified to

receive incentive payments. Such reports shall constitute a claim

for quarterly incentive payments by the establishment.

2. Upon receipt of a report for the initial calendar quarter of

the incentive period and for each subsequent calendar quarter

thereafter, the Tax Commission shall determine if the establishment

has met the following requirements:

a. during the initial twelve (12) quarters of the

contract or until the establishment creates ten new

direct jobs, paid the individuals it employed in new

direct jobs an average annualized wage that exceeded

the requirements of paragraph 3 of subsection C of

Section 3914 of this title, or

b. after the establishment created ten new direct jobs:

(1) paid the individuals it employed in new direct

jobs an average annualized wage which equaled or

exceeded the requirements of paragraph 3 of

subsection C of Section 3914 of this title, and

(2) created and/or maintained the minimum number of

new direct jobs as specified in the 21st Century

Quality Jobs Incentive Act.

3. Upon determining that an establishment has met the

requirements of paragraph 2 of this subsection for the initial

calendar quarter of the incentive period, the Tax Commission shall

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1460

issue a warrant to the establishment in an amount which shall be

equal to either:

a. the initial net benefit rate multiplied by the amount

of gross taxable payroll of new direct jobs actually

paid by the establishment during the initial twelve

(12) quarters of the contract or until the

establishment reaches ten new direct jobs, whichever

comes first, or

b. the fulfillment net benefit rate multiplied by the

amount of gross taxable payroll of new direct jobs

actually paid by the establishment after it creates or

maintains ten new direct jobs.

B. Except as provided in subsection C of this section, the

quarterly incentive payment provided for in subsection A of this

section shall be allowed in each of the thirty-nine (39) subsequent

calendar quarters.

C. 1. An establishment which does not meet the requirements of

paragraph 2 of subsection A of this section within twelve (12)

quarters of the date of its application shall be ineligible to

receive any incentive payments pursuant to its application and

approval.

2. An establishment which at any time during the thirty-nine

(39) subsequent calendar quarters does not meet the requirements of

paragraph 2 of subsection A of this section shall be ineligible to

receive an incentive payment during the calendar quarter in which

such requirements are not met.

3. An establishment which has met the requirements of paragraph

2 of subsection A of this section within twelve (12) quarters of the

date of its application, but which at any time during the subsequent

twenty-eight (28) quarters fails to meet the requirements of

paragraph 2 of subsection A of this section in four (4) consecutive

quarters, shall be ineligible to receive any further incentive

payments pursuant to its application and approval.
Okla. Stat. tit. 68, § 68-6007 — OK Code / Title 68 / Section 68-6007
Rules and regulations
Status: in_force

Authority is hereby given to Service Oklahoma to promulgate all

necessary rules and regulations for the purpose of implementing and

enforcing the provisions of Sections 6001 through 6005 of this

title.
Okla. Stat. tit. 68, § 68-3642.7 — OK Code / Title 68 / Section 68-3642.7
Termination date
Status: in_force

The provisions of the Bringing Sitcoms Home from Hollywood Pilot

Program Act shall be terminated effective July 1, 2032.
Okla. Stat. tit. 68, § 68-346.1 — OK Code / Title 68 / Section 68-346.1
Tribal-State agreements — Supplemental terms
Status: in_force

A. The Legislature finds that:

1. As codified in Section 1221 of Title 74 of the Oklahoma

Statutes, Oklahoma’s standing policy is to work in a spirit of

cooperation with all federally recognized Indian tribes in

furtherance of federal policy for the benefit of both the State of

Oklahoma and Tribal governments;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 196

2. Oklahoma has benefited from its implementation of this

policy through, among other things, the formation and entry of

intergovernmental agreements or compacts with Tribal nations on a

variety of subjects; and

3. As authorized by Section 346 of Title 68 of the Oklahoma

Statutes, Oklahoma entered numerous compacts with Tribal nations

relating to taxation of tobacco product sales, which agreements have

benefited all parties by reducing intergovernmental disputes,

increasing Oklahoma tax revenues, and providing a stable environment

for Tribal and non-Tribal economic activity.

B. Consistent with the Legislature’s intent declared in

subsection B of Section 346 of Title 68 of the Oklahoma Statutes,

the State of Oklahoma offers the following supplemental term to any

Tribe that is party to a State-Tribal tobacco products sales tax

compact entered pursuant to Section 346 of Title 68 of the Oklahoma

Statutes or otherwise which was in effect on January 1, 2023, but is

set to expire prior to December 31, 2024:

SUPPLEMENTAL TERM TO

TOBACCO PRODUCTS EXCISE TAX COMPACT

Between the [NAME OF TRIBE]

and the STATE OF OKLAHOMA

The tobacco products excise tax compact between the [NAME

OF TRIBE] and the STATE OF OKLAHOMA is hereby affirmed and

shall be deemed in effect until December 31, 2024, and

restored, and any action to unilaterally terminate the compact

prior to that date shall be null and void.

C. Further and also consistent with such intent, the State of

Oklahoma offers the following restoration of and supplemental term

to any Tribe that is party to a State-Tribal tobacco products excise

tax compact entered pursuant to Section 346 of Title 68 of the

Oklahoma Statutes or otherwise and which was in effect as of January

1, 2019, but which expired prior to the effective date of this act:

RESTORATION OF AND SUPPLEMENTAL TERM TO

TOBACCO PRODUCTS EXCISE TAX COMPACT TERM

Between the [NAME OF TRIBE]

and the STATE OF OKLAHOMA

Notwithstanding its expiration prior to the effective date

of this act, the tobacco products excise tax compact between

the [NAME OF TRIBE] and the STATE OF OKLAHOMA in effect on

January 1, 2019, is hereby affirmed and restored to effect as

of July 1, 2023, and shall remain in effect until December 31,

2024, and any action to unilaterally terminate the compact

prior to that date shall be null and void.

D. Tribal acceptance of an offer codified in either subsection

B or C of this section shall be indicated by letter from the Tribal

party’s governing body or official reciting the terms set forth

Oklahoma Statutes - Title 68. Revenue and Taxation Page 197

above and delivered to the Oklahoma Tax Commission. Such letter

shall then be filed with the Secretary of State.
Okla. Stat. tit. 68, § 68-2874 — OK Code / Title 68 / Section 68-2874
Correction of clerical errors on tax rolls
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1209

Whether upon discovery by the county treasurer or county

assessor or any of their deputies, or upon complaint of the

taxpayer, the agent or attorney or any person acting on behalf of

the taxpayer, upon certificate of clerical error issued by the

county assessor to the county treasurer, with a copy to the county

clerk and a copy retained, the county treasurer shall be authorized

to make correction upon the tax rolls of either of the following

specifically enumerated errors of strictly clerical import not

involving valuations assessed and equalized and not involving any

exemption allowed whether of homestead, service in the armed forces,

charitable, educational, religious, or other authorized exemptions,

and which clerical error certificates shall issue only under the

conditions stated as to each, as follows:

1. Error in the name of the person assessed, upon affidavit

verifying the name of the true owner as of October 1 of the taxable

year involved;

2. Error in the address of the person, firm or corporation

assessed, when furnished by such person or a representative of the

firm or corporation;

3. Error in the legal description of real property, when

verified by the county clerk, certifying to the description on his

land records as of January 1 of the taxable year involved;

4. Error in land-list entry, such as section or part thereof,

township, range or of lot or block or of designation of urban

addition, when verified by the county clerk to the land records or

plats on file, as of January 1 of the taxable year involved;

5. Error in the school district designation as of the date when

school district tax levies attached themselves to such property,

when verified by the county assessor certifying to the date, if

after January 1 of such taxable year, when the school district

designation or location changed, or the school district designation

prior to January 1 of such taxable year where no change of the

boundaries of such district was thereafter ordered during such

taxable year. If a school district boundary change occurs after

April 15 of such taxable year, the opinion of the district attorney

as to the applicable school district designation to such property

for purpose of levy of such taxable year shall be attached to the

certification;

6. If the error of school district designation caused the

application of levies not applicable thereto, then also the

“extension of tax”, when verified by the county clerk with proof of

computation attached;

7. Error commonly called duplicate assessment, but only in

instances where the two entries as delivered to the county treasurer

are verified by the county treasurer or deputy to be completely

identical in every specific detail; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1210

8. Error in transcribing to the tax rolls from assessment rolls

or assessment lists, conditioned on complete absence of all

indication of erasures or other alteration of original entry when

confirmed by endorsement to the certificate by the county clerk

certifying to personal visual inspection and verifying absence of

all indication of erasure or change in original entry.
Okla. Stat. tit. 68, § 68-500.12 — OK Code / Title 68 / Section 68-500.12
Regulations for exempt use of kerosene
Status: in_force

Exempt use of K-1 kerosene shall be governed by regulations

promulgated by the Commission which shall follow regulations

governing the exemption promulgated by the federal government to the

extent that impositions of the conforming regulations would be

practical and not be a hardship on sellers and consumers in this

state.
Okla. Stat. tit. 68, § 68-226 — OK Code / Title 68 / Section 68-226
Action to recover taxes as additional remedy to aggrieved
Status: in_force

taxpayer.

(a) In addition to the right to a protest of a proposed

assessment as authorized by Section 221 of this title, a right of

action is hereby created to afford a remedy to a taxpayer aggrieved

by the provisions of this article or of any other state tax law, or

who resists the collection of or the enforcement of the rules or

regulations of the Tax Commission relating to the collection of any

state tax; however, such remedy shall be limited as prescribed by

subsection (c) of this section.

(b) Within thirty (30) days from the date indicated on an

assessment for taxes or additional taxes pursuant to Section 221 of

this title by the Tax Commission, any such taxpayer shall pay the

tax to the Tax Commission, and at the time of making such payment

Oklahoma Statutes - Title 68. Revenue and Taxation Page 104

shall give notice to the Tax Commission of his intention to file

suit for recovery of such tax. The taxpayer shall not be required

to file suit within such thirty-day period in order to prosecute an

action as authorized by this section; however, failure to file such

suit within one (1) year from the date of the assessment shall

result in the assessment becoming final and absolute. If the

taxpayer prevails the Tax Commission shall, by cash voucher drawn by

the Tax Commission upon its official depository clearing account or

special refund reserve account with the State Treasurer, refund to

the taxpayer the amount of tax determined not to be due pursuant to

the final judgment of the court having jurisdiction, together with

interest on such amount at the rate applicable to money judgments in

civil cases from the date of payment by the taxpayer to the date of

the refund by the Tax Commission. The refunds paid shall be payable

as provided in Section 225(d). If the taxpayer prevails and the

court determines that the position of the Tax Commission in the

proceeding was not substantially justified, the court shall award

the taxpayer a judgment for reasonable attorney fees, reasonable

expenses of expert witnesses in connection with the proceeding and

reasonable costs of any study, analysis, engineering report, test or

project which is found by the court to be necessary for the

preparation of the taxpayer's case.

(c) This section shall afford a legal remedy and right of

action in any state or federal court having jurisdiction of the

parties and the subject matter. It shall be construed to provide a

legal remedy in the state or federal courts by action at law only in

cases where the taxes complained of are claimed to be an unlawful

burden on interstate commerce, or the collection thereof violative

of any Congressional Act or provision of the Federal Constitution,

or in cases where jurisdiction is vested in any of the Courts of the

United States. In all actions brought hereunder service of process

upon the Chairman of the Tax Commission shall be sufficient service,

and the Tax Commission shall be the sole, necessary and proper party

defendant in any such suit, and the State Treasurer shall not be a

necessary or proper party thereto.

(d) Upon request of any taxpayer and upon proper showing that

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

already pending before the courts for judicial determination, the

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

pay the tax so assessed under protest, but need not file a suit.
Okla. Stat. tit. 68, § 68-1507 — OK Code / Title 68 / Section 68-1507
Seizure and forfeiture of devices without decal affixed
Status: in_force

Where any coin-operated device as hereinbefore defined is placed

on location, or after having been placed on location is there left

without the decal affixed thereon as herein provided, the device,

including all cash in the receptacle thereof, shall be considered

forfeited to the State of Oklahoma and may be sealed until released

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

Oklahoma Tax Commission, or any sheriff, constable, or other peace

officer of this state, and upon so being seized shall, together with

the cash, if any, contained in the receptacle of such device,

forthwith be delivered to the Oklahoma Tax Commission. Provided, no

device shall be seized less than fifteen (15) days after the sealing

of the device and notice being placed on the device informing the

owner that the device is subject to seizure if the applicable fees

are not paid and decal affixed. The Oklahoma Tax Commission shall

then proceed to hear and determine the matter of whether or not the

device and cash, if any, should, in fact, be forfeited to the State

of Oklahoma. The owner of the device shall be given at least ten

(10) days' notice of the date of the hearing. In the event said

Commission finds that the device including the cash contents, if

any, should be forfeited to the State of Oklahoma, it shall make an

order forfeiting the same to the State of Oklahoma, and directing

the sale of such device. The device shall be sold in the county

where seized or in Oklahoma County, at the discretion of the

Commission, after ten (10) days' notice, which notice shall be by

posting five notices in conspicuous places in the county where the

sale is to be made, one of which notices shall be posted on the

bulletin board at the county courthouse of said county. The sale

shall be for cash, and the proceeds thereof shall be applied as

follows:

1. To the payment of the costs incident to the seizure and

sale;

2. To the payment of any taxes, including penalties, that may

have accrued against the device; and

3. The balance, if any, shall be remitted to the owner.

The cash contained in any device and forfeited under the

provisions of this section shall be forfeited as an additional tax

penalty and shall be in addition to all other penalties provided for

in Sections 1501 through 1512 of this title. The order of the Tax

Commission, declaring a forfeiture of the device including the cash

contents thereof, if any, and directing the sale of such device

shall be a final order and may be appealed from as provided for in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 680

the Uniform Tax Procedure Act. It shall be the duty of all

sheriffs, constables and other peace officers to cooperate with the

Oklahoma Tax Commission in the enforcement of the seizure and

forfeiture provisions of this section.
Okla. Stat. tit. 68, § 68-342 — OK Code / Title 68 / Section 68-342
Partial unconstitutionality
Status: in_force

The provisions of this act shall be deemed to be severable and

if for any reason any provision, phrase, or clause shall be

determined to be unconstitutional or invalid, such determination

shall not be held to affect any other provision hereof. And no such

determination shall be deemed to invalidate or render ineffectual

any of the provisions of the "Unfair Cigarette and Tobacco Products

Sales Act".
Okla. Stat. tit. 68, § 68-1356 — OK Code / Title 68 / Section 68-1356
See the following versions:
Status: in_force

OS 68-1356v1 (SB 59, Laws 2025, c. 392, § 1)

OS 68-1356v2 (SB 1445, Laws 2024, c. 444, § 1)
Okla. Stat. tit. 68, § 68-1001.3a — OK Code / Title 68 / Section 68-1001.3a
Economically at-risk oil or gas lease - Tax
Status: in_force

exemptions.

A. As used in this section:

1. Prior to January 1, 2015, "economically at-risk oil or gas

lease" means any oil or gas lease operated at a net loss or at a net

profit which is less than the total gross production tax remitted

for such lease during the previous calendar year;

2. On or after January 1, 2015, and before January 1, 2022,

"economically at-risk oil or gas lease" means any oil or gas lease

with one or more producing wells with an average production volume

per well of ten (10) barrels of oil or sixty (60) MCF of natural gas

per day or less operated at a net loss or at a net profit which is

less than the total gross production tax remitted for such lease

during the previous calendar year;

3. For calendar year 2022 and subsequent calendar years,

"economically at-risk oil or gas lease" means any oil or gas lease

with one or more producing wells with an average production volume

per well of ten (10) barrels of oil or sixty (60) MCF or less of

natural gas per day operated at a net loss or at a net profit which

is less than the total gross production tax remitted for such lease

during the previous calendar year, and any oil lease operating while

the gross value of the production of oil is less than Fifty Dollars

($50.00), on an average monthly basis, 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 or gas lease operating while the gross value

of the production of gas is less than Three Dollars and fifty cents

($3.50), on an average monthly basis, based on a measurement of one

million (1,000,000) British thermal units (MMBtu); and

4. "Lease" shall be defined as in Section 1001.2 of this title.

B. When certified as such pursuant to the provisions of this

section, production from an economically at-risk oil or gas lease

shall be eligible for an exemption from the gross production tax

levied pursuant to subsection B of Section 1001 of this title for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 365

production on such lease during the previous calendar year in the

following amounts:

1. If the gross production tax rate levied pursuant to

subsection B of Section 1001 of this title was seven percent (7%),

then the exemption shall equal six-sevenths (6/7) of the gross

production tax levied; and

2. If the gross production tax rate levied pursuant to

subsection B of Section 1001 of this title was five percent (5%),

then the exemption shall equal four-fifths (4/5) of the gross

production tax levied.

C. For all production exempt from gross production taxes

pursuant to this section, a refund of gross production taxes paid

for production in the previous calendar year in the amounts

specified in subsection B of this section, subject to the

limitations and provisions specified in subsections D and J of this

section, shall be issued to the well operator or a designee. For

production in calendar years ending on or before December 31, 2015,

the refund shall not be claimed until after July 1 of the year

following the year of production. For production in the calendar

year ending December 31, 2016, the refund shall be claimed before

July 1, 2017.

D. For oil and natural gas produced from qualifying leases in

calendar years 2015 and 2016, the total amount of refunds authorized

in this section for each calendar year shall not exceed Twelve

Million Five Hundred Thousand Dollars ($12,500,000.00) for all

products combined. For oil and natural gas produced from qualifying

leases in calendar year 2022 and subsequent calendar years, the

total amount of refunds authorized in this section for each calendar

year shall not exceed Ten Million Dollars ($10,000,000.00) for all

products combined. If the amount of claims exceeds the limits

provided in this subsection, 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 amount authorized by this subsection is not exceeded.

E. Any operator making application for an economically at-risk

oil or gas lease status under the provisions of this section shall

submit documentation to the Tax Commission, as determined by the Tax

Commission to be appropriate and necessary.

F. For the purposes of this section, determination of the

economically at-risk oil or gas lease status shall be made by

subtracting from the gross revenue of that lease for the previous

calendar year severance taxes, if any, royalty, operating expenses

of the lease to include expendable workover and recompletion costs

for the previous calendar year, and including overhead costs up to

the maximum overhead percentage allowed by the Council of Petroleum

Accountants Societies (COPAS) guidelines. For the purposes of this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 366

calculation, depreciation, depletion or intangible drilling costs

shall not be included as lease operating expenses.

G. The Tax Commission shall have sole authority to determine if

an oil or gas lease qualifies for certification as an economically

at-risk oil or gas lease. The Tax Commission shall promulgate rules

governing the certification process.

H. Except as provided in subsection I of this section, gross

production tax exemptions under the provisions of this section shall

be limited to production from calendar years 2005 through 2013 and

2022 and subsequent calendar years; provided, no claims for refunds

for calendar years 2013 and before shall be paid on or after

December 31, 2015.

I. Gross production tax exemptions claimed under the provisions

of this section shall be limited to production from calendar years

2014, 2015 and 2016; provided, no claims for refunds for the

calendar years 2014 and 2015 shall be claimed or paid more than

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

which the refund is first available. For production in calendar

year 2016, no claim for refund filed on or after July 1, 2017, shall

be claimed or paid.

J. Claims for refunds pursuant to the provisions of this

section for production periods ending on or before December 31,

2016, shall be paid pursuant to the provisions of this subsection.

The claims for refunds referenced herein shall be paid in equal

payments over a period of thirty-six (36) months. The first payment

shall be made after July 1, 2018, but prior to August 1, 2018. The

Tax Commission shall provide, not later than June 30, 2018, to the

operator or designated interest owner, a schedule of rebates to be

paid out over the thirty-six-month period.

K. Claims for refunds pursuant to the provisions of this

section for production periods beginning and ending on or after

calendar year 2022 shall be paid in the form of a one-time payment.
Okla. Stat. tit. 68, § 68-238.1 — OK Code / Title 68 / Section 68-238.1
State licenses – Collection of income taxes –
Status: in_force

Notification - Definitions.

A. It is the intent of the Legislature that the provisions of

this section operate to provide for the collection of income taxes

due to the State of Oklahoma by persons holding state licenses in a

manner that will maximize flexibility for licensees to pay any such

taxes due while minimizing disruption to operations of licensing

entities. It is the further intent of the Legislature that the

Oklahoma Tax Commission allow at least six (6) months notice to

licensees pursuant to the provisions of subsection C of this section

prior to notification of noncompliance to a licensing entity.

Nothing in this section shall apply to a licensee who was not

previously required to pay income tax or has moved to the state

within the past year.

B. Each licensing entity shall, on a date that allows the Tax

Commission to comply with the notice provisions of subsection A of

this section, provide to the Tax Commission a list of all its

licensees and such identifying information as may be required by the

Tax Commission. Such list and information shall be used by the Tax

Commission exclusively for the purpose of collection of income taxes

due to the State of Oklahoma. The provisions of any laws making

application information confidential shall not apply with respect to

information supplied to the Tax Commission pursuant to the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 118

provisions of this section; provided, such information shall be

subject to the provisions of Section 205 of this title.

C. The Tax Commission shall notify any licensee who is not in

compliance with the income tax laws of this state. Such

notification shall include:

1. A statement that the Commission shall proceed by garnishment

to collect any delinquent tax and to collect any penalty or interest

due and owing as a result of a tax delinquency pursuant to Section

254 of this title until the taxpayer is deemed by the Tax Commission

to be in compliance with the income tax laws of this state;

2. The reasons that the taxpayer is considered to be out of

compliance with the income tax laws of this state, including a

statement of the amount of any tax, penalties and interest due or a

list of the tax years for which income tax returns have not been

filed as required by law;

3. An explanation of the rights of the taxpayer and the

procedures which must be followed by the taxpayer in order to come

into compliance with the income tax laws of this state; and

4. Such other information as may be deemed necessary by the Tax

Commission.

D. A licensee who has entered into and is abiding by a payment

agreement, or who has requested relief as an innocent spouse which

is pending or has been granted, shall be deemed to be in compliance

with the state income tax laws for purposes of this section.

E. If the Tax Commission notifies a licensee who is not in

compliance with the income tax laws of this state as required in

this section and such licensee does not respond to such notification

or fails to come into compliance with the income tax laws of this

state after an assessment has been made final or after the Tax

Commission determines that every reasonable effort has been made to

assist the licensee to come into compliance with the income tax laws

of this state, the Tax Commission shall proceed with the garnishment

pursuant to paragraph 1 of subsection C of this section.

F. If the Oklahoma Bar Association receives notice that a

licensed attorney is not in compliance with the income tax laws of

this state as provided in this section, the Bar Association shall

begin proceedings by which the attorney may be suspended pursuant to

Rule Governing Disciplinary Proceedings. If suspended, the attorney

may be reinstated pursuant to reinstatement procedures as provided

in the Rules Governing Disciplinary Proceedings.

G. The Tax Commission shall promulgate rules for the

implementation of the provisions of this section.

H. As used in this section:

1. "State license" means a license, certificate, registration,

permit, approval or other similar document issued by a licensing

entity granting to an individual or business a right or privilege to

engage in a profession, occupation or business in this state.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 119

"State license" does not include an inactive license issued by a

licensing entity which does not grant an individual the right to

engage in a profession, occupation or business in this state; and

2. "Licensing entity" means a bureau, department, division,

board, agency, commission or other entity of this state or of a

municipality in this state that issues a state license.
Okla. Stat. tit. 68, § 68-1101.1 — OK Code / Title 68 / Section 68-1101.1
Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15,
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 12342, § 27, emerg. eff. June 15, 1991.
Okla. Stat. tit. 68, § 68-55010 — OK Code / Title 68 / Section 68-55010
Oklahoma Emission Reduction Technology Upstream and
Status: in_force

Midstream Incentive Revolving Fund — Oklahoma Emission Reduction

Technology Downstream Incentive Revolving Fund.

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

fund for the Oklahoma Tax Commission to be designated the "Oklahoma

Emission Reduction Technology Upstream and Midstream Incentive

Revolving Fund". The fund shall be a continuing fund, not subject

to fiscal year limitations, and shall consist of all monies received

by the Tax Commission from any public or private donations,

contributions, and gifts received for the benefit of the fund and

any amounts appropriated by the Legislature designated for deposit

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

hereby appropriated and may be budgeted and expended by the Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1565

Commission for the purpose of paying rebates for emission reduction

projects, except for projects pertaining to refining activities, as

provided in the Oklahoma Emission Reduction Technology Incentive

Act. 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. Any remaining unencumbered

balance upon the cessation of the Oklahoma Emission Reduction

Technology Rebate Program, as provided in Section 55012 of this

title, shall be transferred to the General Revenue Fund of this

state.

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

fund for the Oklahoma Tax Commission to be designated the "Oklahoma

Emission Reduction Technology Downstream Incentive Revolving Fund".

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

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

Commission from any public or private donations, contributions, and

gifts received for the benefit of the fund and any amounts

appropriated by the Legislature designated for deposit in the fund.

All monies accruing to the credit of the fund are hereby

appropriated and may be budgeted and expended by the Tax Commission

for the purpose of paying rebates for emission reduction projects

pertaining to refining activities as provided in this act.

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. Any remaining unencumbered balance upon the

cessation of the Oklahoma Emission Reduction Technology Rebate

Program, as provided in Section 55012 of this title, shall be

transferred to the General Revenue Fund of this state.Revolving Fund — Oklahoma Emission Reduction Technology Downstream Incentive Revolving

Oklahoma Statutes - Title 68. Revenue and Taxation Page 45
Okla. Stat. tit. 68, § 68-3028 — OK Code / Title 68 / Section 68-3028
Time and manner of perfecting record on appeal -
Status: in_force

Determination without costs - Setting case for hearing.

The Court shall cause the evidence adduced at any time and all

hearings to be taken and preserved, and upon an appeal being taken

in any case, the record, consisting of protest and the transcript of

the proceedings sought to be reviewed, shall be perfected within the

time and in the manner prescribed by rule of the Supreme Court. The

time limit prescribed herein for filing the petition in error may

not be extended. The appeal shall be docketed and determined

without cost to either party and the Supreme Court shall, as soon as

practicable, set the case for hearing after briefs have been filed

under the rules and orders of the Court.
Okla. Stat. tit. 68, § 68-312 — OK Code / Title 68 / Section 68-312
Records and reports
Status: in_force

A. Every person subject to the payment of a tax hereunder shall

keep in Oklahoma accurate records covering the business carried on

and shall for three (3) years, and more if required by the rules of

the Oklahoma Tax Commission, keep and preserve all invoices, showing

all purchases and sales of cigarettes; and such invoices and stock

of cigarettes shall at all times be subject to the examination and

inspection of any member or legally authorized agent or

representative of the Tax Commission, in the enforcement of this

article. Every wholesaler or retailer operating in the State of

Oklahoma, whose main warehouse or headquarters is in another state

Oklahoma Statutes - Title 68. Revenue and Taxation Page 170

shall keep all records of all cigarette transactions made by him or

her at his or her place of business in Oklahoma, or at a designated

place in the State of Oklahoma.

B. Every wholesaler and retailer receiving unstamped cigarettes

shall file a report with the Tax Commission on or before the tenth

day of each month covering the previous calendar month, on forms

prescribed and furnished by the Tax Commission, disclosing the

beginning and closing inventory of unstamped cigarettes, the

beginning and closing inventory of stamped cigarettes, the beginning

and closing inventory of cigarette stamps, the number and

denomination of cigarette stamps affixed to packages of cigarettes,

and all purchases of cigarettes by showing the invoice number, name

and address of the consignee or seller, the date, and the number of

cigarettes purchased, and such other information as may be required

by the Tax Commission. Retailers or consumers purchasing cigarettes

in drop shipments shall be required to make monthly reports to the

Commission as are required of wholesale dealers.

C. Every distributing agent shall, except as otherwise provided

herein, keep at each place of business in Oklahoma for a period of

three (3) years for inspection by the Tax Commission a complete

record of all cigarettes received, including all orders, invoices,

bills of lading, waybills, freight bills, express receipts, and all

other shipping records which are furnished to the distributing agent

by the carrier and the shipper of said cigarettes, or copies

thereof, and, in addition thereto, a complete record of each and

every distribution or delivery made by said distributing agent.

Such records of distribution or delivery shall include all orders,

invoices or copies thereof, all other shipping records furnished by

the carrier, and the person ordering distribution or delivery of the

cigarettes.

D. Upon a form to be prescribed by the Tax Commission, every

distributing agent in Oklahoma shall report each day, except Sundays

and holidays, to the Tax Commission all deliveries of cigarettes

made on the preceding day or days. The reports shall show the name

of the person ordering the delivery, date of delivery, name and

address of the person to whom delivered, the invoice number, bill of

lading or waybill number, the number and kind of cigarettes

delivered, the means of delivery and/or the transportation agent and

the destination of drop shipment, if a drop shipment. However, if

the invoice furnished the distributing agent by the manufacturer or

other person ordering such delivery, or the bill of lading prepared

by said distributing agent to cover the shipment under said invoice,

contains all the information required to be reported, it will be

sufficient to send a copy of said invoice or invoices, or a copy of

said bill of lading or bills of lading, to the Tax Commission.

E. Beginning July 1, 2009, every wholesaler or manufacturer

required to make any report required by this section shall submit

Oklahoma Statutes - Title 68. Revenue and Taxation Page 171

such report electronically as prescribed by the Tax Commission

pursuant to Section 312.1 of this title.
Okla. Stat. tit. 68, § 68-500.49 — OK Code / Title 68 / Section 68-500.49
Operation of transport truck without shipping paper
Status: in_force

prohibited - Violation occurs upon boarding - Advance notification -

Penalties - Seizure.

A. Except as provided in subsections C and D of this section,

no person shall operate a transport truck that is engaged in the

shipment of motor fuel on the public highways of this state without

having on board a terminal-issued shipping paper bearing, in

addition to the requirements of subsection A of Section 45 of this

act, a notation indicating that, with respect to diesel fuel

acquired under claim of exempt use, a statement indicating the fuel

is "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE"

for the load or the appropriate portion of the load.

B. A person is in violation of subsection A of this section

upon boarding the vehicle with a shipping paper which does not meet

the requirements set forth in this section.

C. The Commission may in its discretion provide an advance

notification procedure with respect to documentation for imported

motor fuel as to which the importer is unable to obtain terminal-

issued shipping papers which comply with this section.

D. Any person who knowingly violates any part of this section

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

fined not more than One Thousand Dollars ($1,000.00), or be

sentenced to a term of not more than six (6) months in the county

jail, or shall be punishable by both such fine and imprisonment.

E. The Commission, its appointee, or representative may seize,

confiscate and dispose of any motor fuel which should be accompanied

by a shipping paper meeting the requirements of this section which

is not accompanied by the required shipping paper.
Okla. Stat. tit. 68, § 68-2357.60 — OK Code / Title 68 / Section 68-2357.60
Short title
Status: in_force

Sections 2357.60 through 2357.65 of this title, including the

provisions of Sections 10, 11, 12, 13 and 14 of this act, shall be

known and may be cited as the "Small Business Capital Formation

Incentive Act".
Okla. Stat. tit. 68, § 68-450.9 — OK Code / Title 68 / Section 68-450.9
Reuse of used stamp prohibited - Penalty
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 252

A. No person shall willfully remove or otherwise prepare any

adhesive stamps, with intent to use, or cause the same to be used,

after it has already been used or knowingly or willfully buy, sell,

offer for sale, or give away, any such washed or restored stamp to

any person, or knowingly use the same, or have in his possession any

washed, restored, or altered stamp which has been removed from the

controlled dangerous substance to which it had been previously

affixed.

B. No person shall for the purpose of indicating the payment of

any tax levied by Section 450.2 of this title, reuse any stamp which

has heretofore been used for the purpose of paying any tax levied by

Section 450.2 of this title, or buy, sell, offer for sale, or have

in his possession, any counterfeit stamps.

C. Any person convicted of violating any provision of this

section shall be guilty of a Class D1 felony offense and shall be

punished by a fine of not more than One Thousand Dollars

($1,000.00), or by imprisonment as provided for in subsections B

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

both such fine and imprisonment.
Okla. Stat. tit. 68, § 68-3031 — OK Code / Title 68 / Section 68-3031
Payment and collection of taxes not affected
Status: in_force

Nothing in Sections 24102 - 24112 of this Code shall be

construed to affect the time for payment and collection of taxes as

now provided by law.
Okla. Stat. tit. 68, § 68-1706 — OK Code / Title 68 / Section 68-1706
Actions
Status: in_force

(a) An action against any contractor or the surety on any bond

required by this article may be brought in any court of competent

jurisdiction in Oklahoma County or any county in which any work

under any such contract is performed. The entering into of any

contract for the performance of work in the State of Oklahoma by any

such nonresident contractor shall be deemed to constitute an

Oklahoma Statutes - Title 68. Revenue and Taxation Page 700

agreement to be subject to the jurisdiction of the courts of this

state and shall constitute an appointment of the Secretary of State

of Oklahoma as service agent of such contractor in any such action,

and the service of summons or other process issued in any such

action when served on the Secretary of State shall have the same

legal force and validity as if served upon the contractor personally

within the State; provided, that the service agent may be served in

any manner now provided by law or in lieu thereof by mailing such

summons to said service agent by certified mail with return receipt

requested, postage prepaid, which such in lieu service shall be

sufficient upon proof of mailing with the return receipt attached.

(b) The summons shall be directed to the Secretary of State and

shall require the defendant to answer by a day certain not less than

forty-one (41) days from the return date fixed therein. The

Secretary of State shall immediately forward a copy of the summons

to the contractor by certified mail, return receipt requested, to

the address given by such contractor in the notice given to the Tax

Commission, and shall thereupon make his return of said summons to

the court from which the same issued, showing the date of its

receipt by him, the date of forwarding, and the name and address of

the contractor to whom the same was forwarded. The Secretary of

State shall keep a suitable record of every such action showing the

name of the court in which the action is brought, the date of

commencement, the style of the case, and the date and manner of

service. The plaintiff in any such action shall cause a fee of Two

Dollars ($2.00) to be paid to the Secretary of State at the time of

service. Every notice required of a contractor under this article

to be given to the Tax Commission shall also contain the address of

the principal place of business of the contractor, which shall be

deemed to be the mailing address of such contractor for the purpose

of service of process in any action brought under this article.
Okla. Stat. tit. 68, § 68-3142 — OK Code / Title 68 / Section 68-3142
Tax lien subject to other state lien
Status: in_force

Whenever any lands shall be sold for delinquent taxes under the

provisions of this article, upon which any mortgage or other lien

exists in favor of the State of Oklahoma, or the Commissioners of

the Land Office or any other commission, board or officer having

power to loan public funds, or any funds under the control of the

state upon real estate security, such tax shall be secondary at all

times to the lien of the state, or of the Commissioners of the Land

Office, or of such commission, board or officer.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1349
Okla. Stat. tit. 68, § 68-24339 — OK Code / Title 68 / Section 68-24339
Renumbered as § 3135 of this title by Laws 1988, c. 162,
Status: in_force

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

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-3148 — OK Code / Title 68 / Section 68-3148
Officials - Failure to perform duties – Postponement
Status: in_force

during a Catastrophic Health Emergency.

A. Any county official charged with any duty in connection with

the holding of delinquent tax sales and tax resales who fails to

perform such duty, shall be guilty of malfeasance in office and upon

conviction thereof shall be removed from office. In addition, any

official who fails to perform such duty shall forfeit all salary or

compensation for his or her services for a period of three (3)

months after such failure might, with due diligence, have been

discovered; and any official who approves, or votes to approve, a

claim for salary or compensation, or issues, registers or pays a

warrant for salary or compensation, in violation of the foregoing,

shall be liable upon his or her official bond for the payment of

such salary or compensation.

B. The provisions of this section relate to the duty of the

board of county commissioners and the county excise board to provide

funds for preparing and advertising delinquent tax sales and tax

resales, and to the duty of the county treasurer to prepare,

advertise and hold such delinquent tax sales and tax resales.

However, no county official shall be held responsible for failure to

hold a tax resale when prevented from doing so by prior failure to

hold a delinquent tax sale, or for failure to provide more than a

substantial portion of the funds necessary to pay the cost of

advertising a tax resale.

C. In the event the Governor declares a Catastrophic Health

Emergency pursuant to the Catastrophic Health Emergency Powers Act,

the board of county commissioners, upon the written request of the

county treasurer, shall postpone delinquent tax sales and related

delinquent tax notices and publications. The county treasurer shall

designate the period of postponement up to but not more than one (1)

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1351

year. Upon postponement action by the board of county

commissioners, the county treasurer shall advertise the details of

the postponement in the same manner as other delinquent tax legal

publications once per week for four (4) consecutive weeks.
Okla. Stat. tit. 68, § 68-3610 — OK Code / Title 68 / Section 68-3610
Report on effect of Oklahoma Quality Jobs Program
Status: in_force

The Oklahoma Department of Commerce shall prepare triennially a

report which shall include, but not be limited to, documentation of

the new direct jobs created under the Oklahoma Quality Jobs Program

Act and a fiscal analysis of the costs and benefits of the Program

to the state. The report shall be submitted to the President Pro

Tempore of the Senate, the Speaker of the House of Representatives

and the Governor of this state no later than March 1, 1996, and

every three (3) years thereafter. The report may be used for the

purpose of determining whether to continue or sunset the Oklahoma

Quality Jobs Program Act.
Okla. Stat. tit. 68, § 68-3635 — OK Code / Title 68 / Section 68-3635
Incentive amounts – Projects filmed in state
Status: in_force

A. Subject to the final approval of the eligibility application

by the Oklahoma Department of Commerce, a requirement that the

incentive payments made pursuant to the provisions of the Filmed in

Oklahoma Act of 2021 achieve the maximum positive impact for the

Oklahoma economy and subject to the Oklahoma workforce requirements

of Section 3637 of this title, the base incentive amount for a

project filmed in this state, not including above-the-line

personnel, shall be a maximum of thirty percent (30%) of the

qualified production expenditure amount. An incentive for a project

filmed in this state for wages paid to nonresident crew, not

including above-the-line personnel, shall be provided in the amount

of seven and one-half percent (7.5%) for wages paid before April 1,

2023, and twenty percent (20%) for wages paid on or after April 1,

2023.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1408

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, in the

maximum amount of:

1. Three percent (3%) of the qualified production expenditure

amount for projects where at least twenty-five percent (25%) of main

crew principal photography days are filmed on location, excluding

sound stage production, in any county of this state if the county

has a population of less than two hundred fifty thousand (250,000)

persons according to the Federal Decennial Census or most recent

population estimate;

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

amount for projects whose hub location, as determined by the

Department, is for projects where at least twenty-five percent (25%)

of main crew principal photography days are filmed on location,

excluding sound stage production, in a municipality having a

population of twenty-five thousand (25,000) or fewer persons

according to the Federal Decennial Census or most recent population

estimate regardless of the county in which the municipality is

located or partially located;

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

amount for soundstage expenditures if at least twenty-five percent

(25%) of main crew principal photography days are filmed at a

qualified soundstage facility;

4. For eligible television series as defined in paragraph 4 of

Section 3632 of this title:

a. two percent (2%) of the qualified production

expenditure amount for an eligible television episodic

pilot, and

b. five percent (5%) of the qualified production

expenditure amount if a television series is filmed

for one or more seasons;

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

amount for an eligible multi-film deal as defined in paragraph 7 of

Section 3632 of this title;

6. On or after July 1, 2023, two percent (2%) of the qualified

production expenditure amount for the post-production expenses of:

a. music production, recording, mixing, or composition,

or

b. licensing of Oklahoma music; and

7. Three percent (3%) of the qualified production expenditure

amount based on expenditures paid to Oklahoma vendors for post-

production expenses with a minimum expenditure of three percent (3%)

of Oklahoma production expenditures. Post-production expenditures

include but are not limited to the following categories:

a. sound recording or mixing,

b. color grading,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1409

c. editorial work,

d. visual effects,

e. animation,

f. deliverables, excluding marketing and advertising,

g. editing equipment or editing facility rental,

h. color grading or digital intermediate processing,

i. audio post-production processes including Foley artist

processes or services, and

j. graphics, including but not limited to the GFX system.

C. Notwithstanding any other provisions of this section or the

provisions of the Filmed in Oklahoma Act of 2021 to the contrary, in

no case shall the total incentive payments authorized by this

section exceed thirty percent (30%) of the otherwise qualified

production expenditure amount. The incentive payment amount

prescribed by subsection A of this section may be used in any

combination with the additional incentive amounts authorized by

subsection B of this section, but the combination of the incentive

amounts shall not exceed thirty percent (30%).
Okla. Stat. tit. 68, § 68-500.45 — OK Code / Title 68 / Section 68-500.45
Transporters to carry and follow information in
Status: in_force

shipping documents - Shipping documents to be provided to certain

outlets - Retention of shipping documents - Acceptance of delivery

without shipping documents prohibited - Penalties.

A. Each person transporting motor fuel in a fuel transportation

vehicle upon the public highways of this state shall:

1. Carry on board the shipping document issued by the terminal

operator or the bulk plant operator of the facility where the motor

fuel was obtained, whether within or without this state. The

shipping paper shall set out on its face the state of destination of

the motor fuel transported in the vehicle as represented to the

terminal operator at the time the fuel transportation vehicle was

loaded, or as otherwise provided in paragraph 3 of this subsection;

2. Show and permit duplication of the shipping document by a

law enforcement officer, or representative of the Commission, upon

request, when transporting, holding or off-loading the motor fuel

described in the shipping document;

3. Deliver motor fuel described in the shipping document to a

point in the destination state shown on the face of the document

Oklahoma Statutes - Title 68. Revenue and Taxation Page 304

unless the person or the agent of the person does all of the

following:

a. notifies the Commission before the earlier of removal

from the state in which the shipment originated, or

the initiation of delivery, that the person received

instructions after the shipping document was issued to

deliver the motor fuel to a different destination

state,

b. receives from the Commission a verification number

authorizing the diversion, and

c. writes on the shipping document the change in

destination state and the verification number for the

diversion;

4. Provide a copy of the shipping document to the distributor

or other person who controls the facility to which the motor fuel is

delivered;

5. Meet such other conditions as the Commission may reasonably

require for the enforcement of this act.

The Commission shall provide by regulation for handwritten

designations and alternative procedures for operators of tank wagons

that have received motor fuel at a bulk plant for delivery within or

without this state.

B. Every person transporting motor fuel in vehicles upon the

public highways of this state shall provide the original or a copy

of the terminal-issued shipping document accompanying the shipment

to the operator of the retail outlet, bulk plant or bulk end user

bulk storage facility to which delivery of the shipment was made.

C. Each operator of a motor fuel retail outlet, bulk plant or

bulk end user bulk storage facility shall receive, examine, and

retain for a period of thirty (30) days at the delivery location the

terminal-issued shipping document received from the transporter for

every shipment of motor fuel that is delivered to that location with

record retention of the shipping paper of three (3) years required

off-site. If the delivery location is an unattended location, the

operator may retain the shipping documents at the normal billing

address of the operator.

D. No retail dealer, bulk plant operator, wholesale distributor

or bulk end user shall knowingly accept delivery of motor fuel into

bulk storage facilities in this state if that delivery is not

accompanied by a shipping paper issued by the terminal operator, or

bulk plant operator as provided by regulations, that sets out on its

face this state as the state of destination of the motor fuel or a

diversion verification number pursuant to Section 46 of this act,

and such other information as is required under Sections 49 and 50

of this act.

E. Any person who knowingly violates or knowingly aids and

abets another to violate subsection B or D of this section shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 305

guilty of a misdemeanor and shall, upon conviction, be fined notdocuments to be provided to certain outlets - Retention of shipping documents - Acceptance ofersion verification number pursuant to Section 46 of this act,

and such other information as is required under Sections 49 and 50

of this act.

E. Any person who knowingly violates or knowingly aids and

abets another to violate subsection B or D of this section shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 305

guilty of a misdemeanor and shall, upon conviction, be fined not

more than One Thousand Dollars ($1,000.00), or shall be sentenced to

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

punishable by both such fine and imprisonment.
Okla. Stat. tit. 68, § 68-2814 — OK Code / Title 68 / Section 68-2814
Office of county assessor - Creation - Filling
Status: in_force

There is hereby created the office of county assessor in and for

each county of this state, which office shall be filled in the same

manner as provided by Section 131 of Title 19 of the Oklahoma

Statutes.
Okla. Stat. tit. 68, § 68-54005 — OK Code / Title 68 / Section 68-54005
Purchaser primarily engaged in computer services and
Status: in_force

data processing or research and development - Refund of state and

local use taxes.

A. In order to administer the exemption for sales to a

qualified computer services, data processing or research and

development facility as provided by Section 54003 of this title, as

applicable to the use tax imposed by law, there shall be made a use

tax refund for state and local taxes paid by qualified facilities

for qualified purchases as defined in Section 54002 of this title,

from the account created by this section.

B. The Oklahoma Tax Commission shall transfer each month from

use tax collected the amount which the Commission estimates to be

necessary to make the use tax refund provided by this section to an

account designated as the Commission determines.

C. Any refund shall be paid from the account prescribed by this

section at the time the claim for refund is approved by the Oklahoma

Tax Commission. The amount of the refund shall not exceed the total

state and local use taxes paid together with accrued interest upon

such total. The amount of interest paid to a qualified computer

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1552

services, data processing or research and development facility upon

the principal amount of any refund made to such facility for

purposes of administering the exemption provided by Section 54003 of

this title, shall be determined according to the provisions of this

subsection. For any month during which the Oklahoma Tax Commission

transfers a sum to the account prescribed by subsection B of this

section, the Commission shall determine an interest rate by

determining the rate of interest paid for a three-month Treasury

Bill of the United States government as of the first working day of

the month in which the transfer is made. The interest rate so

determined shall accrue upon the amount transferred to the account.

In each subsequent month, the Commission shall determine the

interest rate paid for a three-month Treasury Bill of the United

States government as of the first working day of the month and such

interest rate shall accrue upon any amount transferred during the

month and upon the amounts previously transferred to the account

together with interest previously accrued upon such amounts.

D. For purposes of this section, state and local use taxes paid

by a contractor or subcontractor for qualified purchases as defined

in Section 54002 of this title, purchased by that contractor or

subcontractor pursuant to a contract with a qualified facility

shall, upon proper showing, be refunded to such qualified facility.

E. The qualified computer services, data processing or research

and development facility shall file with the Oklahoma Tax Commission

the following documentation for any refund claimed:

1. Invoices indicating the amount of state and local use tax

billed;

2. Affidavit of each vendor that state and local use tax billed

has not been audited, rebated, or refunded to such qualified

facility but rather the use tax charged has been collected by the

vendor and remitted to the Oklahoma Tax Commission; and

3. All additional documentation required to be submitted

pursuant to rules promulgated by the Oklahoma Tax Commission.

F. In the event that state and local use tax was paid by a

contractor or subcontractor, the qualified facility shall file with

the Oklahoma Tax Commission all documentation required in subsection

E of this section but in lieu of the affidavit of each vendor the

qualified facility shall file, for any refund claimed, an affidavit

from the contractor or subcontractor stating that the use tax refund

of the qualified manufacturer is based on state and local use tax,

paid by the contractor or subcontractor on qualified purchases as

defined in Section 54002 of this title, purchased and that the

amount of the state and local use tax claimed was paid to the vendor

and no credit, refund, or rebate has been claimed by the contractor

or subcontractor.

G. Only sales of tangible personal property made after July 1,

1992, shall be eligible for the refund established by this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1553

H. The qualified computer services, data processing or research

and development facility shall file, within thirty-six (36) months

of the date of the first purchase which is exempt from taxation

pursuant to the provisions of Section 54003 of this title, with the

Oklahoma Tax Commission, a certification issued by the Employment

Security Commission in order to qualify for the refund authorized by

this section.

I. Notwithstanding the provisions of any state tax law, the

amount refunded under this section shall be assessed if the number

of new full-time-equivalent employees drops below the number

prescribed in Section 54002 of this title, at any time within

thirty-six (36) months of the date certification is issued by the

Oklahoma Employment Security Commission.

J. All claims for refunds provided pursuant to this section

shall be submitted to the Oklahoma Tax Commission by July 1, 2022.
Okla. Stat. tit. 68, § 68-3133 — OK Code / Title 68 / Section 68-3133
Prima facie evidence, resale tax deed as
Status: in_force

(a) A resale tax deed executed in substantial compliance with

the provisions of the preceding section shall be prima facie

evidence in all courts of the state, and in all suits and

controversies relating to the rights of the grantee named in said

deed, his heirs, successors or assigns, to the land thereby

conveyed, of the following facts:

(1) That the real property deeded was subject to taxation for

the year or years included in such sale;

(2) That the property had been legally assessed for such year;

(3) That the taxes were levied according to law;

(4) That the said property was legally sold to the county at

delinquent tax sale more than two (2) years prior to said resale and

that the lien acquired by the county at such sale remained in the

county;

(5) That the property deeded had not been redeemed from sale at

the date of the deed;

(6) That the property was legally sold at resale to the grantee

named in said resale deed and was duly advertised before being sold;

(7) That all proceedings, notices and duties provided, required

and imposed by law prerequisite to the vesting of authority in the

county treasurer to execute such deed had been followed, given,

complied with and performed.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1340

(b) To defeat the deed it must be clearly pleaded and clearly

proven that one or more of the essential prerequisites to the

vesting of authority in said county treasurer to execute such deed

was wholly omitted and not done; and a showing that one or more of

said prerequisites was irregularly done shall not be sufficient to

defeat the deed.
Okla. Stat. tit. 68, § 68-2357.409 — OK Code / Title 68 / Section 68-2357.409
Tax credit for faculty preceptors who conduct a
Status: in_force

preceptorship rotation.

A. As used in this section:

1. “Advanced practice registered nursing student” means an

individual participating in a state-supported training program in

this state that is approved by the Oklahoma Board of Nursing for the

training of individuals to become Advanced Practice Registered

Oklahoma Statutes - Title 68. Revenue and Taxation Page 907

Nurses as defined in Section 567.3a of Title 59 of the Oklahoma

Statutes;

2. “Faculty preceptor” means an allopathic physician,

osteopathic physician, physician assistant, or Advanced Practice

Registered Nurse licensed in this state and who provides primary

care services;

3. “Medical school” means a legally chartered medical school

recognized by the Oklahoma State Regents for Higher Education;

4. “Medical student” means a student currently enrolled in a

medical school in this state or a school or college of osteopathic

medicine in this state;

5. “Physician assistant student” means an individual

participating in a state-supported training program in this state

that is approved by the State Board of Medical Licensure and

Supervision for the training of individuals to become physician

assistants as defined in Section 519.2 of Title 59 of the Oklahoma

Statutes;

6. “Preceptorship rotation” means a period of preceptorship

training of one or more medical students, residents, physician

assistant students, or advanced practice registered nursing students

that in aggregate totals one hundred sixty (160) hours;

7. “Preceptorship training” means uncompensated training in

primary care services of a medical student, resident, physician

assistant student, or advanced practice registered nursing student

enrolled in a training program in this state;

8. “Primary care services” means family medicine, geriatrics,

general internal medicine, general pediatrics, or the substantial

equivalent of such services when performed by a physician assistant

or Advanced Practice Registered Nurse;

9. “Resident” means an allopathic physician or osteopathic

physician pursuing postgraduate medical education at a program

supported by a medical school or a school or college of osteopathic

medicine in this state; and

10. “School or college of osteopathic medicine” shall have the

same meaning as provided by Section 631 of Title 59 of the Oklahoma

Statutes.

B. 1. For tax years 2026 through 2035, there shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for a faculty preceptor who conducts a

preceptorship rotation.

2. Except as provided for by subsection F of this section,

credit shall be allowed for no greater than ten preceptorship

rotations completed in a calendar year, and shall be equal to the

following amounts:

a. for a medical student or resident, Two Hundred Ninety

Dollars ($290.00) each for the first, second, or third

preceptorship rotations and Five Hundred Ninety

Oklahoma Statutes - Title 68. Revenue and Taxation Page 908

Dollars ($590.00) each for up to seven subsequent

rotations, and

b. for a physician assistant student or advanced practice

registered nursing student, One Hundred Sixty-five

Dollars ($165.00) each for the first, second, or third

preceptorship rotations and Three Hundred Forty

Dollars ($340.00) each for up to seven subsequent

rotations.

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

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

D. To the extent not used, the credits authorized by this

section may be carried over, in order, to each of the five (5)

subsequent tax years.

E. The Health Care Workforce Training Commission shall award

the credit authorized by subsection B of this section to faculty

preceptors for preceptorship rotations of:

1. Medical students enrolled in a medical school in this state;

2. Residents who are allopathic physicians pursuing

postgraduate medical education at a program supported by a medical

school in this state;

3. Physician assistant students;

4. Medical students enrolled in a school or college of

osteopathic medicine in this state;

5. Residents who are osteopathic physicians pursuing

postgraduate medical education at a program supported by a school or

college of osteopathic medicine in this state; and

6. Advanced practice registered nursing students.

F. 1. The credits awarded by the Health Care Workforce

Training Commission under paragraphs 1 and 2 of subsection E of this

section for the tax year shall not exceed the amount deposited to

the Physician Preceptor Tax Credit Revolving Fund created in Section

2 of this act during the fiscal year ending on the June 30 date

immediately preceding the date upon which the applicable income tax

year begins.

2. The credits awarded by the Health Care Workforce Training

Commission under paragraph 3 of subsection E of this section for the

tax year shall not exceed the amount deposited to the Physician

Assistant Preceptor Tax Credit Revolving Fund created in Section 3

of this act during the fiscal year ending on the June 30 date

immediately preceding the date upon which the applicable income tax

year begins.

3. The credits awarded by the Health Care Workforce Training

Commission under paragraphs 4 and 5 of subsection E of this section

for the tax year shall not exceed the amount deposited to the

Osteopathic Physician Preceptor Tax Credit Revolving Fund created in

Section 4 of this act during the preceding fiscal year ending on the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 909

June 30 date immediately preceding the date upon which the

applicable income tax year begins.

4. The credits awarded by the Health Care Workforce Training

Commission under paragraph 6 of subsection E of this section for the

tax year shall not exceed the amount deposited to the Advanced

Practice Registered Nurses Preceptor Tax Credit Revolving Fund

created in Section 5 of this act during the preceding fiscal year

ending on the June 30 date immediately preceding the date upon which

the applicable income tax year begins.

G. Partial claims for credit may be awarded. Credits earned

but not allowed due to the application of the limitation provided in

this section shall be considered suspended and authorized to be used

in the subsequent tax year and applied to the next tax year’s

limitation.

H. In order to receive the credit provided pursuant to this

section, a faculty preceptor shall:

1. Claim the credit for the tax year in which the preceptorship

rotation was completed;

2. Certify that he or she did not receive payment during the

tax year from any source for providing the training; and

3. Supply supporting documentation as may be required by the

Health Care Workforce Training Commission.

I. 1. The State Board of Medical Licensure and Supervision

shall reserve Seven Dollars ($7.00) of every annual licensure fee

received from allopathic physicians and shall deposit the sum to the

Physician Preceptor Tax Credit Revolving Fund created in Section 2

of this act for the purpose of providing funding for the credit

authorized by this section.

2. The State Board of Medical Licensure and Supervision shall

reserve Four Dollars ($4.00) of every annual licensure fee received

from physician assistants and shall deposit the sum to the Physician

Assistant Preceptor Tax Credit Revolving Fund created in Section 3

of this act for the purpose of providing funding for the credit

authorized by this section.

3. The State Board of Osteopathic Examiners shall reserve Seven

Dollars ($7.00) of every annual licensure fee received from

osteopathic physicians and shall deposit the sum to the Osteopathic

Physician Preceptor Tax Credit Revolving Fund created in Section 4

of this act for the purpose of providing funding for the credit

authorized by this section.

4. The Oklahoma Board of Nursing shall reserve Four Dollars

($4.00) of every annual licensure fee received from Advanced

Practice Registered Nurses and shall deposit the sum to the Advanced

Practice Registered Nurses Preceptor Tax Credit Revolving Fund

created in Section 5 of this act for the purpose of providing

funding for the credit authorized by this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 910

J. 1. With respect to each tax year for which any tax credit

authorized by this section is awarded, the Health Care Workforce

Training Commission shall electronically submit information to the

Oklahoma Tax Commission, which shall include the number and amount

of tax credits awarded and the name of the taxpayers that were

awarded credits.

2. With respect to each fiscal year the State Board of Medical

Licensure and Supervision, the State Board of Osteopathic Examiners,

and the Oklahoma Board of Nursing shall electronically submit to the

Health Care Workforce Training Commission and the Oklahoma Tax

Commission the amount deposited in the Physician Preceptor Tax

Credit Revolving Fund created in Section 2 of this act, the

Physician Assistant Preceptor Tax Credit Revolving Fund created in

Section 3 of this act, the Osteopathic Physician Preceptor Tax

Credit Revolving Fund created in Section 4 of this act, and the

Advanced Practice Registered Nurses Preceptor Tax Credit Revolving

Fund created in Section 5 of this act.

K. The Oklahoma Tax Commission, the Health Care Workforce

Training Commission, the State Board of Medical Licensure and

Supervision, the State Board of Osteopathic Examiners, and the

Oklahoma Board of Nursing may promulgate rules to effectuate the

provisions of this act.
Okla. Stat. tit. 68, § 68-500.58 — OK Code / Title 68 / Section 68-500.58
Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor
Status: in_force

vehicle in violation of act - Transporting motor fuel without adequate shipping papers - Terminalreturns - Operation of motor vehicle in violation of act -

Transporting motor fuel without adequate shipping papers - Terminal

operators failing to meet shipping paper requirements - Penalties.

A. A supplier, permissive supplier, or importer who knowingly

fails to precollect or timely remit tax otherwise required to be

paid over to the Commission pursuant to Section 500.18 or 500.20 of

this title, or pursuant to a tax precollection agreement under

Section 500.19 of this title shall be liable for the uncollected tax

plus the appropriate penalties as set forth in Section 217 of this

title.

B. If any person liable for the tax under this act files a

false or fraudulent return with the intent to evade the tax, then

fifty percent (50%) of the total amount of any deficiency, in

addition to the deficiency, including interest as provided in

Section 217 of this title, shall be added, collected and paid.

C. Any person operating a motor vehicle in violation of Section

500.45, 500.49 or 500.50 of this title shall be guilty of a

misdemeanor for the first offense and shall, upon conviction, be

fined not more than Five Hundred Dollars ($500.00), or shall be

sentenced to a term of not more than six (6) months in the county

jail, or shall be punishable by both such fine and imprisonment.

For the second and each subsequent offense, violators shall be

guilty of a misdemeanor and shall, upon conviction, be fined not

more than One Thousand Dollars ($1,000.00), or shall be sentenced to

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

punishable by both such fine and imprisonment.

D. The Commission shall impose a civil penalty of One Thousand

Dollars ($1,000.00) for the first occurrence of transporting motor

fuel without adequate shipping papers annotated as required under

Section 500.45, 500.49 or 500.50 of this title. Each subsequent

occurrence described in this subsection is subject to a civil

penalty of Five Thousand Dollars ($5,000.00).

E. The Commission may impose a civil penalty against every

terminal operator that fails to meet shipping paper issuance

requirements under Sections 500.21, 500.44 and 500.55 of this title.

The civil penalty imposed on the terminal operator shall be the same

as the civil penalty imposed under subsection D of this section.
Okla. Stat. tit. 68, § 68-360.3 — OK Code / Title 68 / Section 68-360.3
Definitions
Status: in_force

As used in the Master Settlement Agreement Complementary Act:

1. "Brand family" means all styles of cigarettes sold under the

same trademark and differentiated from one another by means of

additional modifiers or descriptors, including, but not limited to,

"menthol", "lights", "kings", and "100s", and includes any brand

name alone or in conjunction with any other word, trademark, logo,

symbol, motto, selling message, recognizable pattern of colors, or

any other indicia of product identification identical or similar to,

or identifiable with, a previously known brand of cigarettes;

2. "Cigarette" has the same meaning as that term is defined in

Section 600.22 of Title 37 of the Oklahoma Statutes;

3. "Tax Commission" means the Oklahoma Tax Commission;

4. "Master Settlement Agreement" has the same meaning as in

Section 600.22 of Title 37 of the Oklahoma Statutes;

5. "Nonparticipating manufacturer" means any tobacco product

manufacturer as defined in Section 600.22 of Title 37 of the

Oklahoma Statutes that is not a participating manufacturer;

6. "Participating manufacturer" has the meaning given that term

in Section II(jj) of the Master Settlement Agreement as defined in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 206

Section 600.22 of Title 37 of the Oklahoma Statutes and all

amendments to the Master Settlement Agreement;

7. "Qualified escrow fund" has the same meaning as that term is

defined in Section 600.22 of Title 37 of the Oklahoma Statutes;

8. "Stamping agent" means any entity that is authorized under

subsection A of Section 304 of Title 68 of the Oklahoma Statutes to

affix any tax stamps issued by the Oklahoma Tax Commission to

packages of cigarettes, or any entity authorized pursuant to Section

415 of Title 68 of the Oklahoma Statutes to pay to the Oklahoma Tax

Commission any tobacco products tax; and

9. "Units sold" has the same meaning as that term is defined in

Section 600.22 of Title 37 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-2822 — OK Code / Title 68 / Section 68-2822
Adequate provisions to effectuate visual inspection program to be included in assessors'
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 29program to be included in assessors' budgets.

A. Each county assessor in budgets submitted to the county

excise board or county budget board shall make adequate provision to

effect countywide visual inspections of real property during the

four-year cycle.

B. Each jurisdiction within a county which receives revenue

from an ad valorem mill rate shall receive a copy of the budget for

the countywide visual inspection program for that county. The

county excise board or county budget board shall notify all such

jurisdictions of any meetings at which discussion or action on the

budget for the comprehensive program of visual inspections is or may

be on the agenda. Such jurisdictions shall have the opportunity to

appear before the county excise board or the county budget board,

prior to approval of such budgets, to provide testimony, comments,

information and documentation concerning the budgets submitted by

the county assessor pursuant to subsection A of this section.

C. The several county excise and budget boards, in passing upon

budgets submitted by the several assessors, shall authorize and levy

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1160

amounts which will suffice to carry out the countywide visual

inspection program as approved by the Oklahoma Tax Commission under

Section 2820 of this title. Such amounts shall be separate from

other funds allocated to the office of county assessor and shall be

used exclusively to carry out the countywide visual inspection

program. The allocation of such amounts shall not serve to decrease

other funds allocated to the office of county assessor by the county

excise board or the county budget board. Any disputes as to the

amount authorized to carry out the countywide visual inspection

program shall be resolved by the county excise board; provided, the

Oklahoma Tax Commission shall take such action as may be necessary

to ensure that such amounts are used exclusively to carry out the

countywide visual inspection program and that the allocation of such

amounts does not serve to decrease other funds allocated to the

office of county assessor.
Okla. Stat. tit. 68, § 68-450.8 — OK Code / Title 68 / Section 68-450.8
Civil and criminal penalties - Immunities
Status: in_force

A. Any dealer violating the provisions of this act, except

Section 450.9 of this title, shall pay a civil penalty of one

hundred percent (100%) of the amount of the tax levied in Section

450.2 of this title in addition to the actual tax levied in said

section.

B. Any dealer manufacturing, distributing, producing, shipping,

transporting, importing or possessing any controlled dangerous

substance without affixing the appropriate stamp, upon conviction,

is guilty of a Class D1 felony offense punishable by imprisonment as

provided for in subsections B through F of Section 20N of Title 21

of the Oklahoma Statutes, or by the imposition of a fine of not more

than Ten Thousand Dollars ($10,000.00), or by both such imprisonment

and fine.

C. Nothing in this act may in any manner provide immunity for a

dealer from criminal prosecution pursuant to Oklahoma law.
Okla. Stat. tit. 68, § 68-1104 — OK Code / Title 68 / Section 68-1104
Due date of tax - Delinquency - Reports on leases
Status: in_force

(a) The tax provided for in Section 1101 and Section 1102 of

this Code shall become due on the first day of each calendar month

on all petroleum oil, natural gas and/or casinghead gas, produced in

the State of Oklahoma during the preceding monthly period, and if

the tax is not paid on or before the last day of the month when the

same becomes due, such tax shall become delinquent.

(b) Every person, firm, association, or corporation responsible

for paying or remitting the petroleum excise tax levied by this

article on the production from any lease shall file with the Tax

Commission a monthly report on each lease, regardless of sales or

purchases of production from said lease during the period, at the

same time and in the same manner as is required for the reporting of

the gross production tax.
Okla. Stat. tit. 68, § 68-1509.3 — OK Code / Title 68 / Section 68-1509.3
Distributor's permit - Fees
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 681

A. The seller or distributor of coin-operated devices shall be

required to purchase a distributor's permit at an annual fee of Two

Hundred Dollars ($200.00).

B. The permit and fees required by this section shall be in

lieu of any similar permit or fee requirements of any county or

municipality.

C. All permit fees collected hereunder shall be distributed in

accordance with Section 1510 of this title.
Okla. Stat. tit. 68, § 68-1354.24 — OK Code / Title 68 / Section 68-1354.24
Amnesty for uncollected or unpaid sales or use taxes
Status: in_force

A. If the Oklahoma Tax Commission enters into the Streamlined

Sales and Use Tax Agreement under Section 1354.18 of Title 68 of the

Oklahoma Statutes and subject to the limitations in this section:

1. Amnesty shall be granted for uncollected or unpaid sales or

use taxes to a seller who registers to pay or to collect and remit

applicable sales or use taxes on sales made to purchasers in this

state in accordance with the terms of the Streamlined Sales and Use

Tax Agreement, provided that the seller was not registered in this

state in the twelve-month period preceding the effective date of

this state's participation in the Agreement; and

2. The amnesty will preclude assessment for uncollected or

unpaid sales or use tax together with penalty or interest for sales

made during the period the seller was not registered in this state,

provided registration occurs within twelve (12) months of the

effective date of this state’s participation in the Agreement.

B. The amnesty is not available to a seller with respect to any

matter or matters for which the seller received notice of the

commencement of an audit and which audit is not yet finally resolved

including any related administrative and judicial processes.

C. The amnesty is not available for sales or use taxes already

paid or remitted to the state or to taxes collected by the seller.

D. The amnesty is fully effective, absent the seller’s fraud or

intentional misrepresentation of a material fact, as long as the

seller continues registration and continues payment or collection

and remittance of applicable sales or use taxes for a period of at

Oklahoma Statutes - Title 68. Revenue and Taxation Page 458

least thirty-six (36) months. The statute of limitations applicable

to asserting a tax liability during this thirty-six-month period

shall be tolled.

E. The amnesty is applicable only to sales or use taxes due

from a seller in its capacity as a seller and not to sales or use

taxes due from a seller in its capacity as a buyer.
Okla. Stat. tit. 68, § 68-1354.35 — OK Code / Title 68 / Section 68-1354.35
Tax on bundled transactions
Status: in_force

The total gross receipts or sales price of a “bundled

transaction”, as the term is defined in Section 1352 of Title 68 of

the Oklahoma Statutes, shall be subject to the tax levied by Section

1350 et seq. of Title 68 of the Oklahoma Statutes, without any

deduction for the value of the nontaxable products or service.
Okla. Stat. tit. 68, § 68-202 — OK Code / Title 68 / Section 68-202
Definitions
Status: in_force

The terms defined in this section shall, in this article, be

construed as follows:

(a) The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

(b) The term "state tax" shall mean any tax which is payable to,

collectible by or administered by the Oklahoma Tax Commission;

(c) The term "state tax law" shall mean any law of the State of

Oklahoma which levies, imposes, or relates to a state tax as herein

defined;

(d) The term "taxpayer" shall mean:

(1) Any person owing or liable to pay any state tax;

(2) Any person required to file a report, a return, or remit any

tax required by the provisions of any state tax law;

(3) Any person required to obtain a license or a permit or to

keep any records under the provisions of any state tax law;

(e) The term "person" means an individual, trust, estate,

fiduciary, partnership, limited liability company, or a corporation,

and shall include any municipal subdivision of the state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 56

(f) The term "individual" means a natural person;

(g) The term "corporation" means an organization, other than a

partnership, as hereinafter defined:

(1) Created or organized under the laws of Oklahoma;

(2) Qualified to do or doing business in Oklahoma, in a

corporate or organized capacity, by virtue of creation or

organization under the laws of the United States or of some state,

territory or district, or of a foreign country;

(3) Associations, joint-stock companies, insurance companies,

including surety and bond companies;

(4) Business trusts, which shall mean and include common law

trusts, such as Massachusetts trusts and every other business

organization consisting essentially of an arrangement whereby

property is conveyed to one or more trustees for purposes other than

the protection and conservation of assets or the protection of

debtholders; and

(5) National banking associations, state banks, and trust

companies;

(h) The term "fiduciary" means a guardian, trustee, executor,

administrator, receiver, conservator or any person, whether

individual or corporate, acting in any fiduciary capacity for any

person, trust or estate;

(i) The term "partnership" includes a syndicate, group, pool,

joint venture or other unincorporated organization, through or by

means of which any business, financial operation or venture is

carried on, and which is not a trust or estate or classed as a

corporation within the provisions of this article; and the term

"partner" includes a member of such syndicate, group, pool, joint

venture or organization;

(j) The term "limited liability company" means an organization

other than a corporation or partnership which is organized pursuant

to Section 2000 et seq. of Title 18 of the Oklahoma Statutes.

Except as otherwise specifically provided, for all purposes under

Title 68 of the Oklahoma Statutes, a domestic limited liability

company shall be treated the same and taxed as a domestic

partnership and a foreign limited liability company shall be treated

the same and taxed as a foreign partnership, provided that such

domestic or foreign limited liability companies are classified as

partnerships for federal income tax purposes.
Okla. Stat. tit. 68, § 68-3201 — OK Code / Title 68 / Section 68-3201
Imposition of tax - Definitions
Status: in_force

A. A tax is hereby imposed on each deed, instrument, or writing

by which any lands, tenements, or other realty sold shall be

granted, assigned, transferred, or otherwise conveyed to or vested

in the purchaser or purchasers, or any other person or persons, by

his or their direction, when the consideration or value of the

interest or property conveyed, exclusive of the value of any lien or

encumbrance remaining thereon at the time of sale, exceeds One

Hundred Dollars ($100.00). The tax shall be prorated at the rate of

seventy-five cents ($0.75) for each Five Hundred Dollars ($500.00)

of the consideration or any fractional part thereof.

B. The tax is limited to conveyances of realty sold and does

not apply to other conveyances. The tax attaches at the time the

deed or other instrument of conveyance is executed and delivered to

the buyer, irrespective of the time when the sale is made.

C. As used in this section:

1. "Sold" means a transfer of an interest for a valuable

consideration, which may involve money or anything of value;

2. "Deed" means any instrument or writing whereby realty is

assigned, transferred, or otherwise conveyed to, or vested in, the

purchaser or, at his direction, any other person; and

3. "Consideration" means the actual pecuniary value exchanged

or paid or to be exchanged or paid in the future, exclusive of

interest, whether in money or otherwise, for the transfer or

conveyance of an interest of realty, including any assumed

indebtedness.
Okla. Stat. tit. 68, § 68-1704 — OK Code / Title 68 / Section 68-1704
Failure to give notice or execute bond
Status: in_force

Every contractor shall provide the information required in

subsection A of Section 1701.1 of this title and shall provide proof

of the executed bond provided by Section 1703 of this title, if

required, to the agency or entity administering the contract before

actually commencing work or undertaking the performance of any

services. Any contractor who fails to provide the required

information or proof of bond, if required, shall be fined by the

Oklahoma Tax Commission in an amount not to exceed ten percent (10%)

of the contractor's total bid, which shall be in addition to any

other penalties allowed by law.
Okla. Stat. tit. 68, § 68-500.4A — OK Code / Title 68 / Section 68-500.4A
Levy of tax equal to reduction in federal excise tax
Status: in_force

A. In the event that, by federal law, the federal excise tax

imposed on gasoline or diesel fuel or both is reduced from the rate

imposed on January 1, 1996, there shall be levied a tax equal to the

reduction in the federal excise tax on gasoline or diesel fuel or

both. The tax on gasoline or diesel fuel or both shall be imposed

beginning the first day following the reduction in the rate of the

federal excise tax on gasoline or diesel fuel or both. The tax

imposed by this subsection resulting from a reduction in federal

excise tax on gasoline or diesel fuel or both shall not include any

reduction in federal excise tax imposed on diesel fuel for use in

trains pursuant to the Internal Revenue Code, 26 U.S.C., Section

4041, in that the federal excise tax levy on diesel fuel for use in

trains is not appropriated or apportioned to the Federal Highway

Trust Fund.

B. The tax levied pursuant to subsection A of this section

shall be in addition to and applicable to all gasoline and diesel

fuel subject to the tax imposed and levied pursuant to Section 500.4

of Title 68 of the Oklahoma Statutes. It is the intent of this

section that the tax shall be conclusively presumed to be a direct

tax and shall be a direct tax on the retail or ultimate consumer

precollected for the purpose of convenience and facility to the

consumer. The levy and assessment on other persons as specified in

the Motor Fuel Tax Code shall be as agents of the state for the

precollection of the tax. The provisions of this section shall in

no way affect the method of collecting the tax as provided in the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 264

Motor Fuel Tax Code. The tax imposed by this section shall be

collected and paid at those times, in the manner, and by those

persons specified in the Motor Fuel Tax Code.
Okla. Stat. tit. 68, § 68-2902.1 — OK Code / Title 68 / Section 68-2902.1
Dates and activities to follow in administering Section
Status: in_force

2902.

In order to administer subsection C of Section 2902 of this

title, the following dates and activities shall apply:

1. Any person, firm or corporation claiming the exemption

herein provided pursuant to subsection C of Section 2902 of this

title shall file, each year for which the exemption is claimed, an

application therefor with the county assessor of the county in which

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1243

the new, expanded or acquired facility is located. Such application

shall be on a form or forms prescribed by the Oklahoma Tax

Commission and shall be filed before July 1, 1993; and, thereafter

subsequent years of application for the exemption shall be filed on

or before March 15 of the calendar year in which the facility

desires to take the exemption.

Provided, for those person, firms or corporations qualifying

pursuant to subsection C of Section 2902 of this title, the

exemption from ad valorem taxes shall continue in effect for the

four (4) following years upon application as long as all

requirements in subsection C of Section 2902 of this title are met;

and

2. Such application shall be examined by the county assessor

and approved or rejected by the county assessor in the same manner

as provided by law for approval or rejection of claims for homestead

exemptions. Any applicants rejected by the county assessor whose

applications were received before July 1, 1993, may protest any

rejection to the county equalization board which shall conduct

hearings to protest in the manner prescribed pursuant to Title 68 of

the Oklahoma Statutes. In the event the county equalization board

has adjourned and so is unable to conduct a review of the county

assessor’s rejection in tax year 1993, the board shall hear the

protest in 1994. Provided, applicants must appeal within thirty

(30) days of rejection. The applicant shall not be required to pay

the tax until appeal is heard by the county equalization board. In

the event payment is determined to be due by the county equalization

board, the company shall pay said tax, but no interest or penalty

shall be assessed or due. Approved applications shall be filed by

the county assessor with the Tax Commission no later than August 1,

1993. Incomplete applications and applications filed after such

date will be declared null and void by the Tax Commission.
Okla. Stat. tit. 68, § 68-24343 — OK Code / Title 68 / Section 68-24343
Renumbered as § 3139 of this title by Laws 1988, c. 162,
Status: in_force

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

Jan. 1, 1992.
Okla. Stat. tit. 68, § 68-3653 — OK Code / Title 68 / Section 68-3653
Definitions
Status: in_force

As used in this act:

1. "Establishment" means a business that:

a. has at least One Hundred Fifteen Million Dollars

($115,000,000.00) in annual gross compensation paid

with respect to jobs located in Oklahoma according to

Oklahoma Employment Security records and company

reports for the three (3) years prior to the

irrevocable election filing date provided by Section

3658 of this title,

b. has an average salary of at least Forty Thousand

Dollars ($40,000.00) paid to employees as of the

irrevocable election filing date provided by Section

3658 of this title,

c. intends to add substantial gross compensation, as

defined below, with respect to full-time-equivalent

employment located in Oklahoma within three (3) years

of filing an initial irrevocable election with the

Oklahoma Department of Commerce pursuant to the

provisions of subsection A of Section 3658 of this

title,

d. has at least Two Hundred Million Dollars

($200,000,000.00) total investment in Oklahoma,

e. intends to add investment for additional modernization

and retooling of a facility located in the state, on

or after the effective date of this act, of at least

One Hundred Million Dollars ($100,000,000.00), but for

purposes of this act not in excess of an additional

Seven Hundred Million Dollars ($700,000,000.00) within

five (5) years of filing a second irrevocable election

with the Oklahoma Department of Commerce pursuant to

the provisions of subsection A of Section 3658 of this

title, unless the establishment has completed at least

eighty percent (80%) of the expenditures for the

additional investment by the end of the five-year

period in which case the establishment shall be

allowed a one-year extension for completion of the

investment,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1429

f. for purposes of an initial irrevocable election filed

prior to the effective date of this act, has and

maintains at least one thousand five hundred fifty

(1,550) full-time employees in the state, and

g. is described by Industry Number 3011, Industry Group

Number 301, Major Group 30 of the Standard Industrial

Classification Manual (SIC), latest revision;

2. "Gross compensation" means wages, as defined in Section

2385.1 of Title 68 of the Oklahoma Statutes, and benefits paid on

behalf of employees receiving wages; and

3. "Substantial gross compensation" means annualized

compensation of Four Million Dollars ($4,000,000.00) or more within

three (3) years of filing the initial irrevocable election with the

Oklahoma Department of Commerce pursuant to Section 3658 of this

title.
Okla. Stat. tit. 68, § 68-2357.323 — OK Code / Title 68 / Section 68-2357.323
Employer credit for employee compensation
Status: in_force

A. For taxable years beginning on or after January 1, 2026, and

ending before January 1, 2031, a qualified employer shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for compensation paid to a qualified

employee.

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

be in the amount of:

1. Ten percent (10%) of the compensation paid for the first

through fifth years of employment in civil engineering if the

qualified employee graduated from an institution located in this

state; or

2. Five percent (5%) of the compensation paid for the first

through fifth years of employment in civil engineering if the

qualified employee graduated from an institution located outside

this state.

C. The credit authorized by this section shall not exceed

Twelve Thousand Five Hundred Dollars ($12,500.00) for each qualified

employee annually.

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

reduce the tax liability of the qualified employer to less than zero

(0).

E. No credit authorized pursuant to this section shall be

claimed after the fifth year of employment.
Okla. Stat. tit. 68, § 68-3622 — OK Code / Title 68 / Section 68-3622
Legislative intent
Status: in_force

The Legislature hereby finds that the production of films in

Oklahoma not only provides jobs for Oklahomans and dollars for

Oklahoma businesses, but also enhances the state’s image nationwide.

Recognizing that the high costs of film production are driving

motion picture and television production out of the country, most

notably to Canada, and that the film industry is always seeking

attractive locations that can help cut the costs of production, the

Legislature further finds that the State of Oklahoma, with the

appropriate incentive, can become an attractive site for film

production and that Oklahoma is presently among several states with

minimal incentives to attract the film industry. It is therefore

the intent of the Legislature that Oklahoma provide an incentive

that will stand out among those of other states and increase film

production in this state.
Okla. Stat. tit. 68, § 68-2813 — OK Code / Title 68 / Section 68-2813
Manufactured homes - Listing, assessment and payment of
Status: in_force

tax.

A. On the first day of January of each year, the county

assessor of the county in which a manufactured home is located shall

list, assess and tax such manufactured home as required by the

provisions of Section 2812 of this title and the Ad Valorem Tax

Code.

B. In addition to the other requirements prescribed by law for

the listing and assessing of real property pursuant to the

provisions of the Ad Valorem Tax Code, when listing the value of

real property on which a manufactured home is located and owned by

the person owning the manufactured home and when listing the value

of the improvements thereon, the county assessor shall separately

describe and identify the value of the manufactured home apart from

other real property and the value of the other improvements thereon.

The value of the real property, the manufactured home, and the other

improvements shall be shown separately.

C. Except as authorized by subsection E of this section, when a

manufactured home is moved, or whenever title to a manufactured home

is transferred, any county treasurer shall collect all ad valorem

taxes due for the current calendar year and all delinquent taxes due

and owing prior to the change of title or location and shall issue a

receipt of taxes paid, which shall be a Form 936, and a tax payment

decal. These transactions may be handled by mail or facsimile

transmission at the option of the taxpayer, except for tax payments

which shall be handled either by mail or in person.

D. After issuance of a receipt of taxes paid and a decal

pursuant to the provisions of subsection C of this section and after

notification by the county treasurer of such payment, the county

assessor of the county in which the manufactured home is located

shall furnish to the county assessor of the county where the

manufactured home is to be located, the following information:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1140

1. The name of the owner of the manufactured home;

2. The serial number or identification number of the

manufactured home;

3. The registration number given to the manufactured home by

Service Oklahoma;

4. The address or legal description where the manufactured home

is to be located;

5. The actual retail selling price of the manufactured home,

excluding Oklahoma state taxes; and

6. Any other information necessary to enable the county

assessor to list and assess the proper ad valorem taxes for the

manufactured home for the following year.

E. 1. When lawfully repossessing a manufactured home which has

been listed and assessed as real property pursuant to the provisions

of subsection A of Section 2812 of this title, a holder of a

perfected security interest in the home is authorized to pay the ad

valorem taxes for the full current year and any registration fees or

ad valorem taxes which may be due for any prior year on the

manufactured home based on the assessed value of the home pursuant

to the provisions of subsection B of this section apart from other

real property and the other improvements thereon. When lawfully

repossessing a manufactured home which has been listed and assessed

as personal property pursuant to the provisions of subsection B of

Section 2812 of this title, a holder of a perfected security

interest in the home is authorized to pay the ad valorem taxes for

the full current year and any registration fees or ad valorem taxes

which may be due for any prior years. The county treasurer shall

issue a receipt of taxes paid to said holder and a decal showing the

payment of such taxes. Such receipt shall be issued notwithstanding

the existence of a tax sale certificate issued as a result of a tax

sale to a purchaser of property upon which a manufactured home is

located and for which the holder of a perfected security interest

makes payment as authorized by this subsection. Such receipt shall

be issued if the procedures prescribed by Section 3106 of this title

are followed. If a tax sale certificate has been issued as required

by law and the notice of sale contained the statement concerning the

right of a secured party to repossess the manufactured home, the

amount of taxes paid by the holder of the security interest shall be

refunded to the holder of the tax sale certificate. The receipt

shall be evidence of payment of the ad valorem taxes for purposes of

obtaining a permit. Service Oklahoma shall issue a permit

immediately to the holder of a perfected security interest or

licensed representative thereof, if the holder or representative is

bonded by the state, to move the manufactured home to a secure

location with a repossession affidavit. However, all excise taxes

and ad valorem taxes due on such a manufactured home shall be

required to be paid within thirty (30) days of the issuance of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1141

permit. A certificate of title for a manufactured home shall not be

issued pursuant to a repossession prior to the furnishing of proof

satisfactory to Service Oklahoma or the licensed operator that all

ad valorem taxes due have been paid. If the home is subject to

registration pursuant to the provisions of the Oklahoma Vehicle

License and Registration Act, the holder of a perfected security

interest in a manufactured home may repossess the manufactured home

and transport the manufactured home within the state for the purpose

of securing the property after registering the manufactured home

pursuant to the provisions of Section 1113 or 1117 of Title 47 of

the Oklahoma Statutes.

2. The county assessor shall issue a special waiver and a

commercial move affidavit for the second through the sixth day of

the first month of the following year to allow a manufactured home

which is used for commercial purposes to be moved during the first

five (5) days in January without a Form 936 or a tax decal. All

registration fees, excise taxes or ad valorem taxes due on the

manufactured home shall be required to be paid within thirty (30)

days of the issuance of the special waiver and commercial move

affidavit. A business entity applying for a special waiver and a

commercial move affidavit pursuant to this paragraph shall provide

the county assessor with the information required by subsection B of

Section 14-103D of Title 47 of the Oklahoma Statutes. No individual

county assessor shall issue any business entity more than ten

special waivers and commercial move affidavits in a calendar year.

As used in this paragraph, "manufactured home used for commercial

purposes" means a manufactured home owned by any lawfully recognized

business entity the primary purpose of which is to provide temporary

housing for the employees or contractors of such business entity.

F. 1. The decal shall be affixed to the manufactured home

license plate as evidence of the ad valorem tax paid and shall

remain on the license plate, which shall be affixed to the exterior

of the manufactured home, while the manufactured home is in transit.

2. It shall be a misdemeanor for any person to transport or

cause to be transported a manufactured home without the decal

affixed as required by this section or without a special waiver and

affidavit as provided in subsection E of this section.

3. The decal issued pursuant to subsection C of this section

shall be of such size, color, design and numbering as Service

Oklahoma may direct. The tax payment decals shall be made with

reflectionized material so as to provide effective and dependable

brighteners during the service period for which the tax payment

decal is issued. Service Oklahoma shall issue such tax payment

decals to the various county treasurers of the state in order for a

manufactured home owner or repossessor to move the manufactured

home.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1142
Okla. Stat. tit. 68, § 68-2357.12 — OK Code / Title 68 / Section 68-2357.12
Renumbered as § 2358.2 of this title by Laws 1986, c
Status: in_force

269, § 23, operative July 1, 1986.
Okla. Stat. tit. 68, § 68-707.3 — OK Code / Title 68 / Section 68-707.3
Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature -
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 10Exemptions - Intent of Legislature - Apportionment of revenues.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 342

A. In addition to the excise taxes levied by Sections 703, 705,

707.1 and 707.2 of this title, there is hereby levied an excise tax

of six cents ($0.06) upon the use within this state of each and

every gallon of special fuel, which shall be reported and collected

in the same manner as provided by law for the reporting and

collecting of all other tax levies upon the use of special fuel

within this state. The basis for computation of the amount due

shall be one hundred percent (100%) of the net gallonage reported to

the Tax Commission for taxation, after all deductions allowed by law

have been made.

B. The tax levied by this section shall not apply to special

fuel which is exempt from tax pursuant to the provisions of Section

708 of this title.

C. It is hereby declared to be the intent of the Legislature

that the total state excise tax, levied by this section and Sections

703, 705, 707.1 and 707.2 of this title, shall be sixteen cents

($0.16) upon each gallon of special fuel used within Oklahoma and

that no special fuel shall be subject to the total tax more than one

time.

D. The additional excise tax of six cents ($0.06) per gallon of

special fuel levied by this section, together with any interest and

penalties thereon, collected by the Tax Commission shall be

apportioned monthly as follows:

1. Five cents ($0.05) of the six cents ($0.06), together with

any interest and penalties thereon, shall be apportioned to the

State Transportation Fund; and

2. One cent ($0.01) of the six cents ($0.06), together with any

interest and penalties thereon, shall be distributed to the various

counties in the following manner: thirty percent (30%) based upon

area, thirty percent (30%) based upon population according to the

latest Federal Decennial Census or the most recent annual estimate

provided by the U.S. Bureau of the Census and forty percent (40%)

based upon county road mileage on the basis which the respective

area, population and county road mileage of each county bear to the

total area, population and county road mileage of the state. The

funds so transmitted shall be used in accordance with and subject to

the provisions of subsection B of Section 500.6 of this title.
Okla. Stat. tit. 68, § 68-55011 — OK Code / Title 68 / Section 68-55011
XXX
Status: in_force

The Department of Environmental Quality and the Oklahoma Tax

Commission shall promulgate rules necessary to implement the

provisions of this act.
Okla. Stat. tit. 68, § 68-53008 — OK Code / Title 68 / Section 68-53008
Renumbered as § 2-11-408 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-2103 — OK Code / Title 68 / Section 68-2103
Tax on transfer of legal ownership, use and first
Status: in_force

registration of vehicles — Credit.

A. 1. Except as otherwise provided in Sections 2101 through

2108 of this title, there shall be levied an excise tax upon the

transfer of legal ownership of any vehicle registered in this state

and upon the use of any vehicle registered in this state and upon

the use of any vehicle registered for the first time in this state.

Except for persons that possess an agricultural exemption pursuant

to Section 1358.1 of this title, the excise tax shall be levied upon

transfers of legal ownership of all-terrain vehicles and motorcycles

used exclusively off roads and highways which occur on or after July

1, 2005, and upon transfers of legal ownership of utility vehicles

used exclusively off roads and highways which occur on or after July

1, 2008. The excise tax for new and used all-terrain vehicles,

utility vehicles and motorcycles used exclusively off roads and

highways shall be levied at four and one-half percent (4 1/2%) of

the actual sales price of each new and used all-terrain vehicle and

motorcycle used exclusively off roads and highways before any

discounts or credits are given for a trade-in. Provided, the

minimum excise tax assessment for such all-terrain vehicles, utility

vehicles and motorcycles used exclusively off roads and highways

shall be Five Dollars ($5.00). The excise tax for new vehicles

shall be levied at three and one-fourth percent (3 1/4%) of the

value of each new vehicle. The excise tax for used vehicles shall

be as follows:

a. from October 1, 2000, until June 30, 2001, Twenty

Dollars ($20.00) on the first One Thousand Dollars

($1,000.00) or less of value of such vehicle, and

three and one-fourth percent (3 1/4%) of the remaining

value of such vehicle,

b. for the year beginning July 1, 2001, and ending June

30, 2002, Twenty Dollars ($20.00) on the first One

Thousand Two Hundred Fifty Dollars ($1,250.00) or less

Oklahoma Statutes - Title 68. Revenue and Taxation Page 717

of value of such vehicle, and three and one-fourth

percent (3 1/4%) of the remaining value of such

vehicle, and

c. for the year beginning July 1, 2002, and all

subsequent years, Twenty Dollars ($20.00) on the first

One Thousand Five Hundred Dollars ($1,500.00) or less

of value of such vehicle, and three and one-fourth

percent (3 1/4%) of the remaining value of such

vehicle.

2. There shall be levied an excise tax of Ten Dollars ($10.00)

for any:

a. truck or truck-tractor registered under the provisions

of subsection A of Section 1133 of Title 47 of the

Oklahoma Statutes, for a laden weight or combined

laden weight of fifty-five thousand (55,000) pounds or

more,

b. trailer or semitrailer registered under subsection C

of Section 1133 of Title 47 of the Oklahoma Statutes,

which is primarily designed to transport cargo over

the highways of this state and generally recognized as

such, and

c. frac tank, as defined by Section 54 of Title 17 of the

Oklahoma Statutes, and registered under subsection C

of Section 1133 of Title 47 of the Oklahoma Statutes.

Except for frac tanks, the excise tax levied pursuant to this

paragraph shall not apply to special mobilized machinery, trailers,

or semitrailers manufactured, modified or remanufactured for the

purpose of providing services other than transporting cargo over the

highways of this state. The excise tax levied pursuant to this

paragraph shall also not apply to pickup trucks, vans, or sport

utility vehicles.

3. The tax levied pursuant to this section shall be due at the

time of the transfer of legal ownership or first registration in

this state of such vehicle; provided, the tax shall not be due at

the time of the issuance of a certificate of title for an all-

terrain vehicle, utility vehicle or motorcycle used exclusively off

roads and highways which is not required to be registered but which

the owner chooses to register pursuant to the provisions of

subsection B of Section 1115.3 of Title 47 of the Oklahoma Statutes,

and shall be collected by Service Oklahoma or an appointed licensed

operator, at the time of the issuance of a certificate of title for

any such vehicle. In the event an excise tax is collected on the

transfer of legal ownership or use of the vehicle during any

calendar year, then an additional excise tax must be collected upon

all subsequent transfers of legal ownership. In computing the motor

vehicle excise tax, the amount collected shall be rounded to the

nearest dollar. The excise tax levied by this section shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 718

delinquent from and after the thirtieth day after the legal

ownership or possession of any vehicle is obtained. Any person

failing or refusing to pay the tax as herein provided on or before

date of delinquency shall pay in addition to the tax a penalty of

One Dollar ($1.00) per day for each day of delinquency, but such

penalty shall in no event exceed the amount of the tax. Of each

dollar penalty collected pursuant to this subsection:

a. fifty cents ($0.50) shall be apportioned as provided

in Section 1104 of this title, and

b. fifty cents ($0.50) shall be deposited in the General

Revenue Fund for the fiscal year beginning on July 1,

2011, and for all subsequent fiscal years, shall be

deposited in the State Highway Construction and

Maintenance Fund.

B. The excise tax levied in subsection A of this section and

assessed on all commercial vehicles registered pursuant to Section

1120 of Title 47 of the Oklahoma Statutes and trailers and

semitrailers registered under subsection C of Section 1133 of Title

47 of the Oklahoma Statutes to transport cargo over the highways of

this state shall be in lieu of all sales and use taxes levied

pursuant to the Sales Tax Code or the Use Tax Code. The transfer of

legal ownership of any motor vehicle as used in this section and the

Sales Tax Code and the Use Tax Code shall include the lease, lease

purchase or lease finance agreement involving any truck in excess of

eight thousand (8,000) pounds combined laden weight or any truck-

tractor provided the vehicle is registered in Oklahoma pursuant to

Section 1120 of Title 47 of the Oklahoma Statutes or any frac tank,

trailer, semitrailer or open commercial vehicle registered pursuant

to Section 1133 of Title 47 of the Oklahoma Statutes. The excise

tax levied pursuant to this section shall not be subsequently

collected at the end of the lease period if the lessee acquires

complete legal title of the vehicle.

C. The provisions of this section shall not apply to transfers

made without consideration between:

1. Husband and wife;

2. Parent and child; or

3. An individual and an express trust which that individual or

the spouse, child or parent of that individual has a right to

revoke.

D. 1. There shall be a credit allowed with respect to the

excise tax paid for a new vehicle which is a replacement for:

a. a new original vehicle which is stolen from the

purchaser/registrant within ninety (90) days of the

date of purchase of the original vehicle as certified

by a police report or other documentation as required

by Service Oklahoma, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 719

b. a defective new original vehicle returned by the

purchaser/registrant to the seller within six (6)

months of the date of purchase of the defective new

original vehicle as certified by the manufacturer.

2. The credit allowed pursuant to paragraph 1 of this

subsection shall be in the amount of the excise tax which was paid

for the new original vehicle and shall be applied to the excise tax

due on the replacement vehicle. In no event shall the credit be

refunded.

E. Despite any other definitions of the terms "new vehicle" and

"used vehicle", to the contrary, contained in any other law, the

term "new vehicle" as used in this section shall also include any

vehicle of the latest manufactured model which is owned or acquired

by a licensed used motor vehicle dealer which has not previously

been registered in this state and upon which the motor vehicle

excise tax as set forth in this section has not been paid. However,

upon the sale or transfer by a licensed used motor vehicle dealer

located in this state of any such vehicle which is the latest

manufactured model, the vehicle shall be considered a used vehicle

for purposes of determining excise tax.

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

government entities.
Okla. Stat. tit. 68, § 68-3642.1 — OK Code / Title 68 / Section 68-3642.1
Short title — Bringing Sitcoms Home from Hollywood
Status: in_force

Pilot Program Act.

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

Sitcoms Home from Hollywood Pilot Program Act".
Okla. Stat. tit. 68, § 68-2385.31 — OK Code / Title 68 / Section 68-2385.31
Amounts withheld by pass-through entities – Fiduciary
Status: in_force

duty to state – Failure to withhold, file return, pay required

amounts, or furnish statement – Liability for penalties and interest

– Fine.

A. Any amounts withheld in accordance with the provisions of

Section 2385.30 of this title shall be deemed to be held in trust

for the State of Oklahoma, and, as trustee, the pass-through entity

shall have a fiduciary duty to the State of Oklahoma in regard to

such amounts and shall be subject to the trust laws of this state.

Any pass-through entity who fails to pay to the Tax Commission any

amounts required to be withheld by such pass-through entity, after

such amounts have been withheld from distributions to nonresident

members, and appropriates the amount held in trust to the pass-

through entity's own use, or to the use of any person not entitled

thereto, without authority of law, shall be guilty of embezzlement.

B. If any pass-through entity fails to withhold or pay required

estimated payments of the amounts required to be withheld by Section

2385.30 of this title and thereafter income tax is paid by the

nonresident member with respect to such payment, the amount so

required to be withheld shall not be collected from the pass-through

entity, but such pass-through entity shall not be relieved from the

liability for penalties or interest otherwise applicable because of

such failure to withhold or pay such amount.

C. If a pass-through entity fails to file a return or to pay to

the Tax Commission the amounts withheld or any estimated payment

required within the time prescribed by Section 2385.30 of this

title, there shall be imposed on the pass-through entity a penalty

equal to ten percent (10%) of the amount required to be withheld or

paid, or ten percent (10%) of the amount of the underpayment of the

amount required to be withheld or paid, if such failure is not

corrected within fifteen (15) days after the tax becomes delinquent.

There shall also be imposed on such pass-through entity interest at

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1091

the rate of one and one-fourth percent (1 1/4%) per month during the

period such underpayment exists. For the purposes of this

subsection, "underpayment" shall mean the excess of the amount

required to be paid over the amount thereof actually paid on or

before the date prescribed therefor. Such penalty and interest

shall be added to and become a part of the amount assessed.

However, the Tax Commission shall not collect the penalty assessed

if the pass-through entity remits the amount required to be withheld

within thirty (30) days of the mailing of a proposed assessment or

voluntarily pays such amount upon the filing of an amended return.

D. Any pass-through entity who is required under the provisions

of subsection E of Section 2385.30 of this title to furnish a

statement to a nonresident member, but who willfully fails to

furnish such recipient the statement, shall be punished by an

administrative fine not exceeding One Thousand Dollars ($1,000.00).withhold, file return, pay required amounts, or furnish statement – Liability for penalties and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 23
Okla. Stat. tit. 68, § 68-4506 — OK Code / Title 68 / Section 68-4506
Claims for incentive payments - Qualifications
Status: in_force

A. As soon as practicable after the end of the first complete

calendar quarter following the start date, the proxy establishment

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

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

jobs of remote workers for the proxy establishment for the calendar

quarter. The Tax Commission shall verify the actual gross payroll

for new direct jobs for the proxy establishment for such calendar

quarter. If the Tax Commission is not able to provide such

verification utilizing all available resources, the Tax Commission

may request such additional information from the proxy establishment

as may be necessary or may request the proxy establishment to revise

its claim. A proxy establishment may file for an extension of the

initial filing date with the Oklahoma Department of Commerce. Any

such extension shall be based solely upon an extraordinary adverse

business circumstance which prevented the proxy establishment from

attracting the remote workers in the new direct jobs as projected.

If a proxy establishment fails to file claims as required by this

section, it shall forfeit the right to receive any incentive

payments after two (2) years from the start date. If an

establishment has filed at least one claim pursuant to this section

but fails to file another claim within two (2) years of the most

recent claim, the Tax Commission, after consulting with the

Department of Commerce, may dismiss the establishment from the

program, forfeiting the establishment's right to receive incentive

payments based on that contract.

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

consecutive calendar quarters does not equal or exceed the

applicable total required by Section 4 of this act within twelve

(12) months of the start date, or does not equal or exceed the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1505

applicable total required by Section 4 of this act at any other time

during the ten-quarter period after the start date, the incentive

payments shall not be made and shall not be resumed until such time

as the actual verified gross payroll equals or exceeds the amounts

specified in Section 4 of this act. If a proxy establishment fails

to achieve the required gross payroll within twelve (12) months of

the start date, the proxy establishment shall not make a new or

renewal application for incentive payments authorized pursuant to

the Oklahoma Remote Quality Jobs Incentive Act for a period of

twelve (12) months from the last day of the last month of the ten-

quarter period during which the required gross payroll amount was

not achieved.

C. If the average annualized wage required for a proxy

establishment does not equal or exceed the amount specified in

paragraph 1 or 2 of subsection F of Section 3604 of Title 68 of the

Oklahoma Statutes during any calendar quarter, the incentive

payments shall not be made and shall not be resumed until such time

as such requirements are met.

D. In no event shall incentive payments, cumulatively, exceed

the estimated net direct state benefits or exceed the cumulative

payments made by a proxy establishment to remote workers.

E. The proxy establishment shall be responsible for collecting

payroll statements or other such documentation of withholding taxes

paid to the State of Oklahoma from remote workers and shall submit

that information to the Oklahoma Tax Commission.
Okla. Stat. tit. 68, § 68-2357.74E — OK Code / Title 68 / Section 68-2357.74E
Effect of favorable determination letters issued
Status: in_force

prior to March 15, 2006 - Credit requirements.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 860

A. Any person or entity that has obtained a favorable

determination letter from the Oklahoma Tax Commission prior to March

15, 2006, regarding the ability to claim or otherwise utilize any of

the tax credits authorized pursuant to the provisions of Section

2357.73 or 2357.74 of Title 68 of the Oklahoma Statutes shall not be

subject to the amendments to the Rural Capital Formation Incentive

Act made by this legislative measure to qualify for the tax credits

authorized pursuant to the provisions of Section 2357.73 or 2357.74

of this title except as provided in this section. Notwithstanding

any determination letter issued with respect to such investment, no

credit shall be allowed unless:

1. Such qualified investment is made prior to November 1, 2006,

to satisfy a legitimate business purpose of the entity receiving

such investment which is consistent with its organizational

instrument, bylaws or other agreement responsible for the governance

of the business venture;

2. The investor’s funds were at risk; and

3. The investment was not made chiefly for the purpose of

reducing tax liability.

B. Any investment in a qualified rural small business capital

company or an Oklahoma rural small business venture that occurs on

or after November 1, 2006, shall be subject to all of the provisions

of the Rural Venture Capital Formation Incentive Act as amended by

the provisions of this legislative measure.
Okla. Stat. tit. 68, § 68-2940 — OK Code / Title 68 / Section 68-2940
Property acquired for public purpose - Relief from taxes
Status: in_force

Whenever the United States, the state, or a city, town, county,

school district, or any other political subdivision, including, but

not limited to, a turnpike authority, municipal trust, water or

conservation district, flood control district, levee or waterway

improvement district, urban renewal authority, public housing

authority, or any other authority authorized by law, state or

federal, acquires title to any real property for a governmental

purpose between January 1 and October 1 of the tax year, such

property shall be relieved of ad valorem tax for the remaining

months of the year beginning with the first of the month next

succeeding the date its acquisition for public purposes becomes a

matter of public record, if the deed thereto was recorded prior to

October 1; provided, however, that all taxes assessed against such

property prior to its acquisition shall be paid in full and there be

paid a sum equal to one-twelfth (1/12) times the number of months

that the property remained in private ownership of an amount

estimated by the county treasurer of the county wherein the real

property lies to be substantially equal to the amount of tax which

would have been or will become due and payable for the year had the

real property not been acquired for public purposes. In estimating

the amount of taxes which would have been or will become due and

payable for the tax year had the real property not been acquired for

public purposes the county treasurer shall use as a basis the

current assessment and the tax rate for the preceding year, unless

the tax for the current year shall be by then determined and set, in

which event he shall use as basis the new assessment and rate. The

public agency acquiring the property shall deduct the amount of such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1286

taxes from the purchase price payable to the private owner and remit

the same to the county treasurer in satisfaction of such taxes. The

county treasurer of any county is hereby authorized upon order of

the board of tax roll corrections to cancel of record all taxes

assessed against such property for the year of its acquisition when

the deed thereto was recorded prior to October 1 and the aforesaid

estimated amount of the tax for the months that the property was in

private ownership is paid, which order shall be issued upon

application of the acquiring authority.
Okla. Stat. tit. 68, § 68-1003 — OK Code / Title 68 / Section 68-1003
Tax on oil recovered or from unknown sources
Status: in_force

A. It shall be the duty of the Oklahoma Tax Commission to

collect, in addition to the gross production tax, twelve and one-

half percent (12 1/2%) of the gross value of all oil reported to the

Tax Commission as recovered from streams, lakes, ponds, ravines and

other natural depressions to which oil shall have escaped or therein

was found and twelve and one-half percent (12 1/2%) of the gross

value of all oil which is reported to the Tax Commission and which

report does not disclose the actual source of the oil. In the event

the rightful owner or owners of the royalty interest therein provide

satisfactory proof of mineral ownership to the Tax Commission within

twelve (12) months of when the tax payment was received by the Tax

Commission, such royalty interest owners shall be paid their proper

interest or interests. Otherwise, the Tax Commission shall

distribute such sum as provided by law for the distribution of gross

production taxes.

B. For purposes of this section, "actual source" shall be the

well or wells and particular leasehold from which the oil was

produced.

C. The operators of salt water disposal facilities shall be

required to pay to the Tax Commission the fee of twelve and one-half

percent (12 1/2%) as required by this section on the amount of oil

recovered in excess of two percent (2%) of the volume of water

handled.
Okla. Stat. tit. 68, § 68-3149 — OK Code / Title 68 / Section 68-3149
Attorney General - Removal of officials
Status: in_force

It shall be the duty of the Attorney General to file charges for

removal from office against any official who fails to make provision

for the holding of such tax sales and tax resales or to hold such

tax sales and tax resales as provided by law.
Okla. Stat. tit. 68, § 68-4209 — OK Code / Title 68 / Section 68-4209
False or fraudulent application or other information –
Status: in_force

Aiding or abetting – Felony – Punishment.

Any person making an application, claim for payment or any

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

information pursuant to the provisions of this act who willfully

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

statement, invoice or other instrument or who willfully provides any

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

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

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

willfully aids or abets another in providing any false or fraudulent

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

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

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

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

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

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

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

incentive payments which were paid to the establishment. Interest

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

annum.Oklahoma Statutes - Title 68. Revenue and Taxation Page 38
Okla. Stat. tit. 68, § 68-4201 — OK Code / Title 68 / Section 68-4201
Short title
Status: in_force

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

Quality Investment Act”.
Okla. Stat. tit. 68, § 68-5401 — OK Code / Title 68 / Section 68-5401
Tax on farm equipment in lieu of ad valorem tax - Items
Status: in_force

to be taxed - Minimum retail list price - Exceptions.

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

certain items of the whole goods inventories, both new and used

items, owned and/or possessed for sale or lease by retailers of farm

tractors and other equipment as defined by subsection C of this

section.

B. Items to be taxed in lieu of ad valorem pursuant to the

provisions of this section are those items of inventory of whole

goods agricultural equipment and whole goods attachments thereto

received from suppliers of agricultural equipment, if said items

have a retail list price of Five Hundred Dollars ($500.00) or higher

but not including repair or replacement parts. The tax shall be

paid by the dealer on such items in lieu of the annual ad valorem

tax assessment of dealer's average inventory but shall not relieve

any other property of the dealer from ad valorem taxation. Each

dealer shall maintain a sales log for applicable items pursuant to

this section with a serial number where applicable. The log shall

be subject to inspection by county assessors. Equipment sold by

consignment or by auctions where the selling agent does not take

title to the equipment shall continue to be subject to ad valorem

taxation. Sales of covered whole goods items between dealers shall

be considered wholesale transactions and shall not be subject to the

tax imposed by this section until sold at retail.

C. For purposes of this act, a retailer of farm tractors and

other equipment is any person having a franchise or dealer agreement

for selling and retailing farm tractors and farm implements. On and

after January 1, 1993, those business entities which do not have a

franchise or dealer agreement for retailing farm equipment, but

which from time to time publicly buy and sell such farm equipment

shall also be subject to the provisions of this section, and the tax

imposed by this section shall apply to the same items and under the

same conditions as apply to franchised dealers.

D. "Whole goods agricultural equipment" shall be defined as any

machine, including but not limited to a farm tractor, combine, plow

or baler, capable of performing agricultural operations either with

power from its own engine, or when drawn or otherwise moved by

another whole goods unit. "Whole goods attachments" shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1516

defined as those complete attachments which, when fitted to, drawn

or otherwise moved by other equipment, perform specialized

agricultural operations. Such attachments include, but shall not be

limited to, combine headers, mowers, swathers, shredders and

cultivation and haying equipment.
Okla. Stat. tit. 68, § 68-316 — OK Code / Title 68 / Section 68-316
Offenses - Penalties
Status: in_force

A. Any person, other than a consumer, who shall:

1. Sell, offer for sale or present as a prize or gift

cigarettes without a stamp being then and there affixed to each

individual package;

2. Sell cigarettes in quantities less than an individual

package;

3. Knowingly cancel or mutilate any stamp affixed to any

individual package of cigarettes for the purpose of concealing any

Oklahoma Statutes - Title 68. Revenue and Taxation Page 175

violation of Section 301 et seq. of this title or with any other

fraudulent intent;

4. Use any artful device or deceptive practice to conceal any

violation of Section 301 et seq. of this title;

5. Refuse to surrender to the Oklahoma Tax Commission upon

demand any cigarettes possessed in violation of any provision of

Section 301 et seq. of this title; or

6. Knowingly or intentionally make a first sale of cigarettes

without a stamp being then and there affixed to each individual

package; shall be fined not more than Two Hundred Dollars ($200.00),

where specific penalties are not otherwise provided.

B. Any consumer, who shall:

1. Sell, offer for sale or present as a prize or gift

cigarettes without a stamp being then and there affixed to each

individual package;

2. Knowingly consume, use or smoke any cigarettes upon which a

tax is required to be paid without a stamp being affixed upon each

individual package;

3. Knowingly cancel or mutilate any stamp affixed to any

individual package of cigarettes for the purpose of concealing any

violation of the Cigarette and Tobacco Products Tax Codes or with

any other fraudulent intent;

4. Use any artful device or deceptive practice to conceal any

violation of the Cigarette and Tobacco Products Tax Codes; or

5. Refuse to surrender to the Tax Commission upon demand any

cigarettes possessed in violation of any provision of Section 301 et

seq. of this title,

shall be fined not more than Two Hundred Dollars ($200.00), where

specific penalties are not otherwise provided.

C. Any wholesaler, retailer or distributing agent who shall

intentionally:

1. Commit any of the acts specifically enumerated in subsection

A of this section, where such acts are applicable to such person;

2. Sell any cigarettes upon which tax is required to be paid by

Section 301 et seq. of this title without at the time of making such

sale having a valid license;

3. Make a first sale of cigarettes without at the time of first

sale having a license posted so as to be easily seen by the public;

or

4. Fail to deliver an invoice required by law to a purchaser of

cigarettes;

shall be punished by an administrative fine of not more than Ten

Thousand Dollars ($10,000.00) for the first offense, and not more

than Twenty-five Thousand Dollars ($25,000.00) for the second

offense, where specific penalties are not otherwise provided.

D. Any distributing agent who shall:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 176

1. Commit any of the acts specifically enumerated in

subsections A and B of this section where such provisions are

applicable to such distributing agent; or

2. Store any unstamped cigarettes in the state or deliver or

distribute any unstamped cigarettes within this state, without at

the time of storage or delivery having a valid license posted so as

to be easily seen by the public;

shall be punished by an administrative fine of not more than Ten

Thousand Dollars ($10,000.00) for the first offense, and not more

than Twenty-five Thousand Dollars ($25,000.00) for the second

offense.

E. Any retailer violating the provisions of Section 301 et seq.

of this title may:

1. For a first offense, be punished by an administrative fine

of not more than One Hundred Dollars ($100.00);

2. For a second offense, be punished by an administrative fine

of not more than One Thousand Dollars ($1,000.00); and

3. For a third or subsequent offense, be punished by an

administrative fine of not more than Five Thousand Dollars

($5,000.00).

F. Any wholesaler violating the provisions of Section 305.1 of

this title shall:

1. For a first offense, be punished by an administrative fine

of not more than Five Thousand Dollars ($5,000.00); and

2. For a second or subsequent offense, be punished by an

administrative fine of not more than Twenty Thousand Dollars

($20,000.00).

Administrative fines collected pursuant to the provisions of

this subsection shall be deposited to the revolving fund created in

Section 305.2 of this title.

G. The Tax Commission shall immediately revoke the license of a

person punished for a violation pursuant to the provisions of

paragraph 3 of subsection E of this section or a person punished for

a violation pursuant to the provisions of subsection F of this

section. A person whose license is so revoked shall not be eligible

to receive another license pursuant to the provisions of Section 301

et seq. of this title for a period of ten (10) years.

H. Whoever, with intent to defraud Oklahoma:

1. Fails to keep or make any record, return, report, or

inventory, or keeps or makes any false or fraudulent record, return,

report, or inventory, required by Section 301 et seq. of this title

or rules promulgated thereunder;

2. Refuses to pay any tax imposed by Section 301 et seq. of

this title, or attempts in any manner to evade or defeat the tax or

the payment thereof; or

3. Fails to comply with any requirement of Section 301 et seq.

of this title;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 177

shall, for each such offense, be punished with an administrative

fine of not more than Ten Thousand Dollars ($10,000.00).

I. Whoever knowingly omits, neglects, or refuses to comply with

any duty imposed upon the person by Section 301 et seq. of this

title, or to do, or cause to be done, any of the things required by

Section 301 et seq. of this title, or does anything prohibited by

Section 301 et seq. of this title, shall, in addition to any other

penalty provided in Section 301 et seq. of this title, pay an

administrative fine of One Thousand Dollars ($1,000.00).

J. Whoever fails to pay any tax imposed by Section 301 et seq.

of this title at the time prescribed by law or rules, shall, in

addition to any other penalty provided in Section 301 et seq. of

this title, be liable to a penalty of five hundred percent (500%) of

the tax due but unpaid.

K. 1. All cigarettes which are held for sale or distribution

within the borders of Oklahoma, in violation of the requirements of

Section 301 et seq. of this title, and the machinery used to

manufacture counterfeit cigarettes shall be forfeited to Oklahoma.

All cigarettes and machinery forfeited to Oklahoma under this

paragraph shall be destroyed.

2. All fixtures, equipment, and all other materials and

personal property on the premises of any distributor or retailer

who, with intent to defraud the state, fails to keep or make any

record, return, report, or inventory; keeps or makes any false or

fraudulent record, return, report, or inventory required by Section

301 et seq. of this title; refuses to pay any tax imposed by Section

301 et seq. of this title; or attempts in any manner to evade or

defeat the requirements of Section 301 et seq. of this title shall

be forfeited to Oklahoma.

L. Notwithstanding any other provision of law, the sale or

possession for sale of counterfeit cigarettes, or the sale or

possession for sale of counterfeit cigarettes by a manufacturer,

distributor, or retailer shall result in the seizure of the product

and related machinery by the Tax Commission or any law enforcement

agency and shall be punishable as follows:

1. A first violation with a total quantity of less than two

cartons of cigarettes or the equivalent amount of other cigarettes

shall be punishable by an administrative fine not to exceed Ten

Thousand Dollars ($10,000.00);

2. A subsequent violation with a total quantity of less than

two cartons of cigarettes, or the equivalent amount of other

cigarettes shall be punishable by an administrative fine not to

exceed Twenty-five Thousand Dollars ($25,000.00), and shall also

result in the revocation by the Tax Commission of the manufacturer,

wholesaler, or retailer license;

3. A first violation with a total quantity of more than two

cartons of cigarettes, or the equivalent amount of other cigarettes,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 178

shall be punishable by an administrative fine not to exceed Twenty-

five Thousand Dollars ($25,000.00); and

4. A subsequent violation with a quantity of two cartons of

cigarettes or more, or the equivalent amount of other cigarettes

shall be punishable by an administrative fine not to exceed Fifty

Thousand Dollars ($50,000.00), and shall also result in the

revocation by the Tax Commission of the manufacturer, wholesaler, or

retailer license.

For the purposes of this section, “counterfeit cigarettes”

includes cigarettes that have false manufacturing labels or tobacco

product packs without tax stamps or the applicable tax stamp or with

counterfeit tax stamps or a combination thereof. Any counterfeit

cigarette seized by the Tax Commission shall be destroyed.

M. The Tax Commission shall immediately revoke the license of a

person punished for a violation pursuant to the provisions of

subsection H of this section. A person whose license is so revoked

shall not be eligible to receive another license for a period of

five (5) years.
Okla. Stat. tit. 68, § 68-242 — OK Code / Title 68 / Section 68-242
False entries or neglect to make entries - Penalty -
Status: in_force

Venue.

Any person, whether acting for himself or for any other person,

who willfully makes any false entry or who fails to make any entry

which it is his duty to make in any book, ledger, or account

required by the provisions of this title or any state tax law to be

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

be punished by the imposition of a fine of not more than Five

Thousand Dollars ($5,000.00) or shall be sentenced to the county

jail for a term not exceeding one (1) year, or both.

The venue of all prosecutions arising pursuant to the provisions

of this section shall be in the district court of the 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.