Okla. Stat. tit. 68, § 68-1354.25 — OK Code / Title 68 / Section 68-1354.25
Effective date of state or local sales and use tax
Status: in_force

rate changes.

The effective date of state or local sales and use tax rate

changes for services covering a period starting before and ending

after the statutory effective date shall be as follows:

1. For a rate increase, the new rate shall apply to the first

billing period starting on or after the effective date; and

2. For a rate decrease, the new rate shall apply to bills

rendered on or after the effective date.
Okla. Stat. tit. 68, § 68-2357.61 — OK Code / Title 68 / Section 68-2357.61
Definitions
Status: in_force

As used in the Small Business Capital Formation Incentive Act:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 832

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

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

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

entitled to elect the governing board, or its equivalent, of any

other legal entity, regardless of the legal form of the entity. As

used in the Small Business Capital Formation Incentive Act,

"acquisition" does not mean the right to participate in the proceeds

from sale of goods or services, whether denominated a royalty,

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

intellectual property, whether the rights arise from copyright,

trademark or patent law;

2. "Capitalization" means the amount of:

a. any funds that have actually been contributed to the

qualified small business capital company,

b. any contractual commitment to provide funds to the

qualified small business capital company to the extent

that such commitment is payable on demand and has

substantial economic penalties for breach of the

commitment to provide such funds, and

c. any allocation of tax credit authority awarded to the

qualified small business capital company by the

Community Development Financial Institutions Fund

pursuant to Section 45D of the Internal Revenue Code

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

not been previously designated by the qualified small

business capital company as contemplated by Section

45D(b)(1)(C) of the Internal Revenue Code of 1986, as

amended;

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

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

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

partnership, or subordinated debt that is convertible into, or

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

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

in a limited liability company or partnership;

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

savings and loan, commercial finance company or other entity

principally engaged in the extension of credit;

5. "Oklahoma small business venture" means a business,

incorporated or unincorporated, which:

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

after a qualified investment is made by a qualified

small business capital company, at least fifty percent

(50%) of its employees or assets located in Oklahoma,

b. needs financial assistance in order to commence or

expand such business which provides or intends to

provide goods or services,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 833

c. is engaged in a lawful business activity under any

Industry Number appearing under any Major Group Number

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

Industrial Classification Manual, 1987 revision with

the following exceptions:

(1) Major Group 1 of Division A, and

(2) Major Group 2 of Division A,

d. qualifies as a small business as defined by the

federal Small Business Administration, and

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

the qualified investment at least fifty percent (50%)

of the proceeds of the qualified investment for the

acquisition of tangible or intangible assets which are

used in the active conduct of the trade or business or

to provide working capital for the active conduct of

the trade or business for which the determination of

the small business qualification pursuant to

subparagraph d of this paragraph was made. For

purposes of this subparagraph, “working capital” shall

not include consulting, brokerage or transaction fees.

Provided, that the Oklahoma Tax Commission, upon

request and demonstration of need by a qualified small

business capital company or an Oklahoma small business

venture, or an investor or an authorized agent of any

such entities, may extend the 18-month period

otherwise required by this subparagraph for a period

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

expenditure of the invested funds by the Oklahoma

small business venture shall otherwise comply with the

requirements applicable to the usage of tax credits

for qualified investment in the Oklahoma small

business venture. As used in this subparagraph,

“tangible assets” shall include the acquisition of

real property and the construction of improvements

upon real property if such acquisition and

construction otherwise comply with the requirements

applicable to the usage of tax credits for qualified

investment in the Oklahoma small business venture, and

“intangible assets” shall be limited to computer

software, licenses, patents, copyrights and similar

items;

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

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

section or "subordinated debt" as defined in paragraph 8 of this

section; provided, an investment which is contingent upon the

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 834

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

been made upon the occurrence of the event;

7. "Qualified small business capital company" means a C

corporation or a subchapter S corporation, as defined by the

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

the laws of Oklahoma, limited liability company or a registered

business partnership with a certificate of partnership filed as

required by law, which meets the following criteria:

a. the corporation, limited liability company or

partnership is organized to provide the direct

investment of equity and near-equity funds to

companies within this state,

b. the principal place of business of the corporation,

limited liability company or partnership is located

within this state,

c. the capitalization of the corporation, limited

liability company or partnership is not less than One

Million Dollars ($1,000,000.00), and

d. the corporation, limited liability company or

partnership has investment of not more than twenty

percent (20%) of its capitalization in any one company

at any time during the calendar year of the

corporation, limited liability company or partnership;

and

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

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

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

to a financial lending institution. The indebtedness shall not have

a repayment schedule that is faster than a level principal

amortization over five (5) years.
Okla. Stat. tit. 68, § 68-410 — OK Code / Title 68 / Section 68-410
Administration and enforcement of Article
Status: in_force

The Tax Commission shall administer and enforce all provisions

of this article. It shall have the power to enter upon the premises

of any taxpayer and to examine, or cause to be examined by an agent

or representative designated by it for such purpose, any books,

invoices, papers, records or memoranda bearing upon the amount of

taxes payable, and to secure other information directly concerned in

the enforcement of this article.
Okla. Stat. tit. 68, § 68-2394 — OK Code / Title 68 / Section 68-2394
Inducements for tourism attraction projects - Criteria -
Status: in_force

Consultant's report.

A. The Executive Director of the Oklahoma Department of

Commerce shall establish standards for the making of applications

for inducements to eligible companies and their tourism attraction

projects by the promulgation of rules in accordance with the

Administrative Procedures Act.

B. With respect to each eligible company making an application

to the Executive Director for inducements, and with respect to the

tourism attraction described in the application, the Executive

Director shall make inquiries and request materials of the applicant

that shall include, but shall not be limited to:

1. Marketing plans for the project that target individuals who

are not residents of this state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1097

2. A description and location of the project including a

description and boundary of the area encompassing the Entertainment

District, if applicable;

3. Capital and other anticipated expenditures for the project

that indicate that the total cost of the project shall exceed the

minimum amount set forth in subsection C of this section and the

anticipated sources of funding therefor, which for an Entertainment

District that is anticipated to be completed in multiple phases may

include capital and other anticipated expenditures for all phases of

the project;

4. The anticipated employment and wages to be paid at the

project, which may include employment and wages to be paid by the

eligible company and any tenants of the tourism attraction project;

5. Business plans which indicate the average number of days in

a year in which the project or any component thereof will be in

operation and open to the public, if applicable; and

6. The anticipated revenues and expenses generated by the

project, which for an Entertainment District may include the

anticipated revenues and expenses generated by each of the different

phases or components of the Entertainment District.

Based upon a review of these materials, if the Executive

Director determines that the eligible company and the tourism

attraction may reasonably be expected to satisfy the criteria for

final approval in subsection C of this section, then the Executive

Director may consider granting a preliminary approval of the

eligible company and the tourism attraction project pursuant to

subsection B of Section 2395 of this title.

C. Except as provided for in subsection D of this section, for

a tourism attraction project, after granting a preliminary approval,

the Executive Director shall require the eligible company to hire a

competent consulting firm which shall submit to the Executive

Director a report analyzing the data made available by the eligible

company and which shall collect and analyze additional information

necessary to determine that, in the independent judgment of the

consultant, the tourism attraction project will:

1. Attract at least twenty-five percent (25%) of its visitors

from among persons who are not residents of this state;

2. Have costs in excess of Five Hundred Thousand Dollars

($500,000.00);

3. Have a significant and positive economic impact on this

state considering, among other factors, the extent to which the

tourism attraction project will compete directly with existing

tourism attractions in this state, and the extent to which the

tourism attraction project will be revenue-neutral to the State of

Oklahoma, meaning the amount by which increased tax revenues from

the tourism attraction project will exceed the inducements allowed

pursuant to Section 2397 of this title;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1098

4. Produce sufficient revenues and public demand to be

operating and open to the public on a regular and persistent basis;

and

5. Not adversely affect existing employment in this state.

D. At the request of the eligible company, the Executive

Director may allow the eligible company to hire the Oklahoma

Department of Commerce to prepare the report required in subsection

C of this section.

E. For a tourism attraction project that is an Entertainment

District and is anticipated to be completed in multiple phases, the

required report may include the data and information for the entire

Entertainment District including any and all components or phases of

the Entertainment District and a separate report for each component

or phase of the Entertainment District shall not be required.

F. The eligible company shall pay for the cost of the required

report and shall cooperate with the entity preparing the report and

provide all of the data that the preparing entity deems necessary to

make a determination pursuant to this section. The cost for

preparation of this report by the Oklahoma Department of Commerce

shall be set forth by administrative rules promulgated by the

Department, but in any event shall be a nonrefundable fee of no less

than Five Thousand Dollars ($5,000.00) per report. Payment for

preparation of this report by the Oklahoma Department of Commerce

shall be made by the eligible company to the Department upon

approval of the request, and funds received shall be deposited into

the Oklahoma Department of Commerce Revolving Fund created in

Section 5012 of Title 74 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-2496 — OK Code / Title 68 / Section 68-2496
Renumbered as § 3016 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-2357.45 — OK Code / Title 68 / Section 68-2357.45
Donation to independent biomedical or cancer research
Status: in_force

institute - Tax credit.

A. 1. For tax years beginning after December 31, 2004, there

shall be allowed against the tax imposed by Section 2355 of this

title, a credit for any taxpayer who makes a donation to an

independent biomedical research institute and for tax years

beginning after December 31, 2010, a credit for any taxpayer who

makes a donation to a cancer research institute.

2. The credit authorized by paragraph 1 of this subsection

shall be limited as follows:

a. for tax years 2007 through 2025, the credit

percentage, not to exceed fifty percent (50%), shall

be adjusted annually so that the total estimate of the

credits does not exceed Two Million Dollars

($2,000,000.00) annually. The formula to be used for

the percentage adjusted shall be fifty percent (50%)

times One Million Dollars ($1,000,000.00) divided by

the credits claimed in the preceding year for each

donation to an independent biomedical research

institute and fifty percent (50%) times One Million

Dollars ($1,000,000.00) divided by the credits claimed

Oklahoma Statutes - Title 68. Revenue and Taxation Page 823

in the preceding year for each donation to a cancer

research institute,

b. for tax year 2026 and subsequent tax years, the credit

percentage, not to exceed fifty percent (50%), shall

be adjusted annually so that the total estimate of the

credits does not exceed One Million Five Hundred

Thousand Dollars ($1,500,000.00) annually for

donations to independent biomedical research

institutes. The formula to be used for the percentage

adjustment shall be fifty percent (50%) times One

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

divided by the credits claimed in the second preceding

tax year for each donation to an independent

biomedical research institute,

c. for tax year 2026 and subsequent tax years, the credit

percentage, not to exceed fifty percent (50%), shall

be adjusted annually so that the total estimate of the

credits does not exceed Five Hundred Thousand Dollars

($500,000.00) annually for donations to cancer

research institutes. The formula to be used for the

percentage adjusted shall be fifty percent (50%) times

Five Hundred Thousand Dollars ($500,000.00) divided by

the credits claimed in the second preceding year for

each donation to a cancer research institute,

d. (1) in no event shall a taxpayer claim more than one

credit for a donation to any independent

biomedical research institute and one credit for

a donation to a cancer research institute in each

taxable year nor for tax years 2005 through 2025

shall the credit exceed One Thousand Dollars

($1,000.00) for each taxpayer, and for tax year

2026 and subsequent tax years, the credit for

donating to a cancer research institute shall not

exceed One Thousand Dollars ($1,000.00) for

single filers and married filing separate, or Two

Thousand Dollars ($2,000.00) for married filing

joint, head of household, or qualifying widow, or

(2) for tax year 2026 and subsequent tax years, the

credit for donations to any independent

biomedical research institute shall not exceed

One Thousand Dollars ($1,000.00) for single

filers and married filing separate; Two Thousand

Dollars ($2,000.00) for married filing joint,

head of household, and qualifying widow; and

Twenty-five Thousand Dollars ($25,000.00) for any

taxpayer that is a business entity formed under

the laws of any state, including limited and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 824

general partnerships, corporations, and limited

liability companies, and

e. for tax year 2026 and subsequent tax years, in the

event the total tax credits authorized by this section

exceed Five Hundred Thousand Dollars ($500,000.00) for

a cancer research institute or One Million Five

Hundred Thousand Dollars ($1,500,000.00) for an

independent biomedical research institute, the

Oklahoma Tax Commission shall permit any excess over

the applicable limitation amount but shall factor such

excess into the percentage adjustment formula for

subsequent years for the applicable type of donation.

However, any such adjustment to the formula for

donations to an independent biomedical research

institute shall not affect the formula for donations

to a cancer research institute, and any such

adjustment to the formula for donations to a cancer

research institute shall not affect the formula for

donations to an independent biomedical research

institute.

3. For purposes of this section, “independent biomedical

research institute” means an organization in this state which is

exempt from taxation pursuant to the provisions of Section 501(c)(3)

of the Internal Revenue Code of 1986, as amended, 26 U.S.C., Section

501(c)(3), whose primary focus is conducting peer-reviewed basic

biomedical research. The organization shall:

a. have a board of directors,

b. be able to accept grants in its own name,

c. be an identifiable institute that has its own

employees and administrative staff, and

d. receive at least Twenty Million Dollars

($20,000,000.00) in National Institutes of Health

funding each year.

4. For purposes of this section, “cancer research institute”

means an organization which is exempt from taxation pursuant to the

Internal Revenue Code of 1986, as amended, and whose primary focus

is raising the standard of cancer clinical care in Oklahoma through

peer-reviewed cancer research and education or a not-for-profit

supporting organization, as that term is defined by the Internal

Revenue Code of 1986, as amended, affiliated with a tax-exempt

organization whose primary focus is raising the standard of cancer

clinical care in Oklahoma through peer-reviewed cancer research and

education. The tax-exempt organization whose primary focus is

raising the standard of cancer clinical care in Oklahoma through

peer-reviewed cancer research and education shall:

a. either be an independent research institute or a

program that is part of a state university which is a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 825

member of The Oklahoma State System of Higher

Education, and

b. receive at least Four Million Dollars ($4,000,000.00)

in National Cancer Institute funding each year.

B. In no event shall the amount of the credit exceed the amount

of any tax liability of the taxpayer.

C. Any credits allowed but not used in any tax year may be

carried over, in order, to each of the four (4) years following the

year of qualification.

D. The Oklahoma Tax Commission shall have the authority to

prescribe forms for purposes of claiming the credit authorized by

this section.
Okla. Stat. tit. 68, § 68-1404.1 — OK Code / Title 68 / Section 68-1404.1
Manufacturers - Refund of certain state and local use
Status: in_force

taxes.

A. In order to administer the exemption for sales to a

qualified manufacturer as provided by Section 1359 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 manufacturers

for tangible personal property purchased to be consumed or

incorporated in the construction of a new manufacturing facility or

to expand an existing manufacturing facility in the state 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 manufacturer

upon the principal amount of any refund made to such manufacturer

for purposes of administering the exemption provided by Section 1359

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 tangible personal property

purchased by that contractor or subcontractor to be consumed or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 659

incorporated in the construction of a new or expanded manufacturing

facility pursuant to a contract with a qualified manufacturer shall,

upon proper showing, be refunded to the qualified manufacturer.

E. The qualified manufacturer 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 the qualified

manufacturer 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 manufacturer 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 manufacturer 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

tangible personal property purchased to be consumed or incorporated

in the construction of a new or expanded business activity 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 June 1,

1988, shall be eligible for the refund established by this section.

H. The qualified manufacturer shall file, within thirty-six

(36) months of the date of the first purchase which is exempt from

taxation pursuant to the provisions of subsection (H) of Section

1359 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 full-time-equivalent employees drops below the number prescribed

in subsection (H) of Section 1359 of this title, as amended by

Section 1 of this act, at any time within thirty-six (36) months of

the date certification is issued by the Oklahoma Employment Security

Commission.
Okla. Stat. tit. 68, § 68-2358.5-1 — OK Code / Title 68 / Section 68-2358.5-1
Deduction for fostering children
Status: in_force

For taxable years beginning on or after January 1, 2019, there

shall be allowed a deduction for a taxpayer who contracts with a

child-placing agency, as defined in Section 402 of Title 10 of the

Oklahoma Statutes, in the amount of Five Thousand Dollars

($5,000.00) for expenses incurred to provide care for a foster

child. Provided:

1. In order to qualify, a taxpayer shall have been under

contract and providing care for at least six (6) months, regardless

of the tax year during which the care occurs;

2. If the time period during which a taxpayer is under contract

and providing care is equal to less than six (6) months of the tax

year for which the deduction is being claimed, the taxpayer shall

only claim a monthly pro rata share of the annual Five Thousand

Dollars ($5,000.00) deduction; and

3. Any married persons filing separately in a year in which

they could have filed a joint return may each claim only one-half

(1/2) of the tax deduction that would have been allowed for a joint

return.
Okla. Stat. tit. 68, § 68-2871 — OK Code / Title 68 / Section 68-2871
Correction or alteration of tax rolls - Board of tax
Status: in_force

rolls corrections created.

A. After delivery of the tax rolls to the county treasurer of

any county, no correction or alteration as to any item contained

therein as of such date of delivery shall ever be made, except by

the county treasurer and on authority of a proper certificate

authorized by law or pursuant to order or decree of court in

determination of a tax appeal or other proper case.

B. A board of tax roll corrections is hereby created and shall

consist of the chair of the board of county commissioners as chair

or, in the chair's absence, the vice-chair of the board of county

commissioners or their statutory designee, the chair of the county

equalization board or, in the chair's absence, the vice-chair of the

county equalization board as vice-chair, the county clerk as

nonvoting member and secretary, and the county assessor, a majority

of whom shall constitute a quorum. The board is hereby authorized

to hear and determine allegations of error, mistake or difference as

to any item or items so contained in the tax rolls, in any instances

hereinafter enumerated, on application of any person or persons

whose interest may in any manner be affected thereby, or by his or

her agent or attorney, verified by affidavit and showing that the

complainant was not at fault through failure to fulfill any duty

enjoined upon him or her by law, or upon discovery by the county

treasurer or assessor before the tax has been paid or attempted to

be paid and disclosure by statement of fact in writing signed by the

treasurer or assessor and verified by the assessor or treasurer as

the case may be. Such right shall not be available to anyone

attempting to acquire, or who has acquired, the lien of the county

for such tax, whether by purchase, assignment, deed or otherwise.

In counties with two county boards of equalization, the chair of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1205

each such board shall serve, in alternating years, as the vice-chair

of the board of tax roll corrections. When a complaint is pending

before the board of tax roll corrections, such taxes as may be owed

by the protesting taxpayer shall not become due until thirty (30)

days after the decision of the board of tax roll corrections. When

a complaint is filed on a tax account which has been delinquent for

more than one (1) year, and upon showing that the tax is delinquent,

the complaint shall be dismissed, with prejudice.

C. If, upon such hearing, it appears that:

1. Any personal or real property has been assessed to any

person, firm, or corporation not owning or claiming to own the same;

2. Property exempt from taxation has been assessed;

3. Exemption deductions allowed by law have not been taken into

account;

4. The same property, whether real or personal, has been

assessed more than once for the taxes of the same year;

5. Property, whether real or personal, has been assessed in the

county for the taxes of a year to which the same was not subject;

6. Improvements to real estate or other property assessed have

been destroyed by fire, or that the value of land has been impaired,

damaged or destroyed by wildfires, floods or overflow of streams,

and the county assessor has made and entered an adjustment to

assessments previously made and entered;

7. Lands or lots have in any manner been erroneously described;

8. Any valuation or valuations assessed and entered are at

variance with the valuation finally equalized;

9. Any valuation or valuations returned for assessment and not

increased by the county assessor have been entered on the assessment

rolls for equalization at variance with the value returned, or in

the event of increase by either the county assessor or the county

board of equalization and no notice thereof was sent; provided,

offer of proof of failure to receive notice may not be heard;

10. Any valuation assessed and entered included, in whole or in

part, as of the date of assessment under the law relating thereto,

any property that had no taxable situs in the county, did not exist

or had been erroneously placed;

11. Any property subject to taxation as of January 1 of any

year was thereafter acquired by conveyance of title, including tax

title, by the county, or any city, town or school district therein;

12. An error resulted from inclusion in the total of levies

computed against the valuation entered, a tax levy or levies

certified and final for none or part of which such property was

liable in fact and the same be self-evident on recomputation, and

involve no question of law;

13. As to personal tax, if there has been an error in the name

of the person assessed, or, as to real property, the record owner at

the time of assessment desires that his or her name be entered in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1206

lieu of whatever other name may have been entered as "owner" upon

the roll;

14. There has been any error in the tax extended against the

valuation entered, whether by erroneous computation or otherwise;

15. There has been any error in transcribing from the county

assessor's permanent survey record to the assessment rolls either as

to area or value of lands or lots or as to improvements thereon;

16. The county treasurer has, of his or her own volition,

restored to the tax rolls any tax or assessment where the entry upon

the tax rolls shows the same theretofore to have been stricken or

reduced by certificate issued by constituted authority, except where

restored by specific court order or in conformity to general decree

of the Supreme Court of Oklahoma invalidating in mass all such

certificates of a class certain, and except if the owner of such

property demand its restoration and make payment, in which instance

the county treasurer shall require that the owner sign on the face

of the owner's receipt a statement that the owner "paid voluntarily

without demand, request or duress"; or

17. Any personal property assessment and personal tax charge

has been entered upon the assessment and tax rolls except upon

proper return of assessment by the taxpayer or increase thereof with

due notice, or as a delinquent assessment made by the county

assessor or deputies in detail either on view or reliable

information; then, in the event any of the grounds stated in this

subsection are present, it shall be the duty of the board of tax

roll corrections to make and the secretary to enter its findings of

fact and to correct such error, if such exists, by issuing its

order, in words and figures, to accomplish such:

a. if such error increases the amount of tax charged, the

county clerk shall issue a certificate of error to the

county assessor ordering the assessor to certify such

correction or increase to the county treasurer for

entry on the tax rolls, and

b. if such error does not increase the amount of tax

charged, the county clerk shall issue a certificate of

error to the county treasurer if the tax be not paid,

stating the amount or other effect of such order, and

it shall be the duty of such county treasurer to make

and enter such correction upon the tax rolls and, if

there be a decrease to the amount of tax charged, to

enter a credit, in lieu of cash, for the amount of

decrease of tax shown in such certificate.

D. If, prior to such hearing by the board, as provided by this

section, the tax has been paid, no certificate shall issue; but if

less than one (1) year shall have elapsed after the payment of the

tax and before the filing of such application for correction of

error, and after such hearing the findings of fact disclose that

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1207

less tax was due to have been paid than was paid, then the person

who paid the tax, or such person's heirs, successors, or assigns,

may execute a cash voucher claim setting forth facts and findings,

verify it, and file it with the county clerk, who shall thereupon

deliver such claim to the county treasurer for designation of the

fund from which the claim must be paid and approval of the claim as

to availability of funds by the county treasurer. If taxes have

been paid under protest, the county treasurer must designate the

refund to be paid from such protest fund. If taxes have been paid

but not paid under protest and if there are funds available in

current collections of the taxing unit which received the taxes

paid, then the county treasurer must designate the refund to be paid

from such current collections of such taxing unit. The county clerk

shall thereupon issue a cash voucher against the appropriate fund of

the county, directing the county treasurer to pay to such person the

amount so found to be erroneous. The word "person" as used in this

subsection shall comprehend the person, firm, or corporation who

paid such tax and the heirs, assigns or successors, as the case may

be. No such claim for refund shall be allowed and paid unless the

same be filed within six (6) months after the effective date of the

order of correction.

E. If there be any error in the taxes collected from any

person, the overpayment or duplicate payment of any such taxes

collected in error may be recovered by the taxpayer, and the county

treasurer may make such payment from the resale property fund of the

county if funds are not available as stated in subsection D of this

section.

F. Beginning January 1, 1987, notwithstanding the one-year

limitations period for filing a claim for refund as provided in

subsection D of this section, if there be any error in taxes

collected from any person on property constitutionally exempt under

Section 6B of Article X of the Oklahoma Constitution, by the county

treasurer in counties with a population in excess of five hundred

thousand (500,000) persons, according to the latest Federal

Decennial Census, to the extent that such county has been reimbursed

from the Ad Valorem Reimbursement Fund provided by Section 193 of

Title 62 of the Oklahoma Statutes, the overpayment or duplicate

payment of any such taxes collected in error may be recovered by the

taxpayer as provided by law.

G. Upon dismissal of a complaint or denial of relief to the

taxpayer, the county clerk, as secretary of the board of tax roll

corrections, shall prepare a letter order of dismissal or denial

which shall be mailed to the taxpayer or person at the address found

on the complaint.

H. Both the taxpayer and the county assessor shall have the

right of appeal from any order of the board of tax roll corrections

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1208

to the district court of the same county. In case of appeal the

trial in the district court shall be de novo.

I. Notice of appeal shall be served upon the county clerk, as

secretary of the board of tax roll corrections, and a copy served

upon the county assessor. The appeal shall be filed in the district

court within fifteen (15) days of the date of the mailing of the

order of the board of tax roll corrections to the taxpayer.
Okla. Stat. tit. 68, § 68-2870 — OK Code / Title 68 / Section 68-2870
Destruction or loss of tax lists, rolls or abstracts
Status: in_force

A. In case of the destruction or loss of tax lists, rolls or

abstracts, or any portion thereof, of any county of this state,

after the assessments have been adjusted by the county board of

equalization according to law, and before the taxes have become

delinquent according to law, it shall be the duty of the county

assessor with the approval of the board of county commissioners of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1203

the county in which said loss or destruction shall occur, within

ninety (90) days after such loss or destruction, to appoint special

deputy assessors, whose duty it shall be to assist the county

assessor in reassessing all taxable property of said county, or such

portion thereof, the tax records of which have been lost or

destroyed as aforesaid, in the manner and form provided by law.

Before entering upon the duties of such appointment, such special

deputy assessors shall qualify before the county assessor as

provided by law for the qualification of deputy assessors, and such

special deputy assessors shall receive the same compensation for

their services, as other personnel in such assessor's office for

each day actually employed. The original assessment, the record of

which is lost, shall, in the new assessment, be followed and adopted

as far as practicable.

B. The county assessor shall, within ten (10) days after the

appointment of the special deputies, proceed to make out and deliver

to the county board of equalization the assessment rolls of the

county as provided by law. The county board of equalization shall

meet within ten (10) days after the delivery of the assessment rolls

to it, which assessment rolls and lists shall be received by said

board and corrected so as to correspond, as nearly as may be, to the

original rolls and lists lost or destroyed.

C. The county assessor shall, within thirty (30) days after the

date of the meeting of the county board of equalization required by

this section, make out and file with the treasurer of said county,

an abstract of the special assessment herein provided. Such

assessment, and the assessment lists, assessment rolls, tax rolls

and abstracts, when so made and filed shall, in all respects, be of

the same force and effect as if made at the regular assessment, and

shall have the same effect and value as evidence, as the lists,

assessment rolls, tax rolls, and abstracts lost or destroyed; and

the rates of taxation shall in no case be changed or varied from

those theretofore fixed for the year covered by such restored

records. In such cases no penalty shall attach for nonpayment of

taxes until at least ninety (90) days after the said abstract is

filed with the county treasurer.

D. In all cases contemplated in, and covered by this section,

the Oklahoma Tax Commission shall provide for the use of said county

assessor and special deputy assessors, upon the requisition or

request of the board of county commissioners of the county, all

necessary notices, blank forms, lists and instructions and forward

the same to the county assessor of said county.

E. In all cases where duplicates or copies of the assessment

rolls and tax rolls for the year involved can be reproduced from the

land list or other available records, if the said county assessor

and the board of county commissioners shall determine that said

reproduced roll is correct, and upon the verification of the same by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1204

the persons who made such assessment, or other person competent to

make such verification, such reproduced assessment roll shall be

accepted in lieu of the special assessment herein required.

F. Upon the receipt by the county treasurer of the county

assessor's abstract of the tax roll, all persons who have

theretofore paid the whole or any part of the tax chargeable against

them for the year involved may, within sixty (60) days, present

their receipts to the county treasurer who shall credit them upon

the proper record with the amount of taxes so paid.

G. For the purpose of performing the extraordinary duties

provided by this section, the county assessor and county treasurer

shall be empowered, with the consent and under the direction of the

board of county commissioners, to employ such additional deputies as

may be necessary to enable them to perform the duties required by

this section within the period herein limited.
Okla. Stat. tit. 68, § 68-3602 — OK Code / Title 68 / Section 68-3602
Legislative intent
Status: in_force

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

support establishments of basic industries that hold the promise of

significant development of the economy of the State of Oklahoma;

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

connection with a particular establishment:

a. be directly related to the jobs created as a result of

the establishment locating in the State of Oklahoma,

and

b. not exceed the estimated net direct state benefits

that will accrue to the state as a result of the

establishment locating in the State of Oklahoma;

3. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

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

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

essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

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

individual, company, corporation or association nor to authorize the

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

any individual, company, corporation or association.
Okla. Stat. tit. 68, § 68-2368.26 — OK Code / Title 68 / Section 68-2368.26
Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund. 1056
Status: in_force

Each state individual income tax return form for tax years which begin after December 31, 2015,

shall contain a provision to allow a donation from a tax refund to be made as a contribution to aMusic Festival Revolving Fund.

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

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

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

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

purpose of supporting music festivals held in the Historic Greenwood

District.

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

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

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

credit of the Historic Greenwood District Music Festival Revolving

Fund created in subsection C of this section.

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

fund to be designated the "Historic Greenwood District Music

Festival Revolving Fund" and administered by the Oklahoma Historical

Society. The fund shall be a continuing fund, not subject to fiscal

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

the Oklahoma Historical Society pursuant to the provisions of

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

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

Oklahoma Historical Society at the beginning of each fiscal year for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1056

the purpose of promoting and supporting music festivals in the

Historic Greenwood District. Expenditures from the fund shall be

made upon warrants issued by the State Treasurer against claims

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

Management and Enterprise Services for approval and payment.

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

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

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

Such claims shall be filed pursuant to the provisions of Section

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

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

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

deducted from the total donations received pursuant to this section

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

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

Withholding Refund Account.
Okla. Stat. tit. 68, § 68-24317 — OK Code / Title 68 / Section 68-24317
Renumbered as § 3112 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-2821 — OK Code / Title 68 / Section 68-2821
Physical inspection of real property - Type of information to be gathered - Recording -
Status: in_force

Cadastral maps and parcel identification system to be required and maintained - Comprehensiveinformation to be gathered - Recording - Cadastral maps and parcel

identification system to be required and maintained - Comprehensive

sales file - Office equipment.

A. Each county assessor shall cause real property to be

physically inspected as part of the visual inspection cycle and

shall require such examination as will provide adequate data from

which to make accurate valuations.

B. The information gathered from the physical inspection shall

be relevant to the type of property involved, its use category, the

valuation methodology to be used for the property, whether the

methodology consists of the cost approach, an income and expense

approach or sales comparison approach, and shall be complete enough

in order to establish the fair cash value of the property in

accordance with accepted standards for mass appraisal practice.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1159

C. Information gathered during the physical inspection shall be

recorded using a standard method as prescribed by the Oklahoma Tax

Commission in computerized or noncomputerized form. The information

may include property ownership, location, size, use, use category, a

physical description of the land and improvements or such other

information as may be required.

D. In order to conduct the visual inspections of real property

during the four-year cycle, each county assessor shall acquire and

maintain cadastral maps and a parcel identification system. The

standards for the cadastral maps and the parcel identification

system shall be uniform for each county of the state and shall be in

such form as developed by the Ad Valorem Task Force.

E. The county assessor shall maintain a comprehensive sales

file for each parcel of real property within the county containing

relevant property characteristics, sales price information,

adjustments to sales price for purposes of cash equivalency,

transaction terms and such other information as may be required in

order to establish the fair cash value of taxable real property.

Each county assessor shall ensure that the office is equipped

with adequate drafting facilities, tools, equipment and supplies in

order to produce or update maps, sketches or drawings necessary to

support the proper administration of the ad valorem tax and such

other tools or equipment as may be required to perform duties

imposed by law for the discovery and valuation of taxable property.
Okla. Stat. tit. 68, § 68-1402 — OK Code / Title 68 / Section 68-1402
Excise tax on storage, use or other consumption of
Status: in_force

intangible personal property.

There is hereby levied and there shall be paid by every person

storing, using, or otherwise consuming within this state, tangible

personal property purchased or brought into this state, an excise

tax on the storage, use, or other consumption in this state of such

property at the rate of four and one-half percent (4.5%) of the

purchase price of such property. Said tax shall not be levied on

tangible personal property intended solely for use in other states,

but which is stored in Oklahoma pending shipment to such other

states or which is temporarily retained in Oklahoma for the purpose

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

service. The tax in such instances shall be paid at the time of

importation or storage of the property within the state and a

subsequent credit shall be taken by the taxpayer for the amount so

paid upon removal of the property from the state. Such tax is

hereby levied and shall be paid in an amount equal to four and one-

half percent (4.5%) of the purchase price of such tangible personal

property. Notwithstanding the provisions of this section, the tax

associated with a motor vehicle shall be paid by the consumer in the

same manner and time as the motor vehicle excise tax for said motor

vehicle is due.
Okla. Stat. tit. 68, § 68-1404.4 — OK Code / Title 68 / Section 68-1404.4
Aircraft maintenance or manufacturing facilities - Sales of tangible personal property
Status: in_force

consumed or incorporated in construction or expansion - Use tax refund - Computation of interestSales of tangible personal property consumed or incorporated in

construction or expansion - Use tax refund - Computation of interest

- Taxes paid by contractors - Documentation of claims - Affidavits -

Filing of certification.

A. In order to administer the exemption for sales to a

qualified aircraft maintenance or manufacturing facility as provided

by paragraph 12 of Section 1357 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 a qualified purchaser for tangible

personal property purchased to be consumed or incorporated in the

construction or expansion of a qualified aircraft maintenance or

manufacturing facility in the state 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 aircraft

maintenance or manufacturing facility upon the principal amount of

any refund made to such facility for purposes of administering the

exemption provided by paragraph 12 of Section 1357 of this title,

shall be determined according to the provisions of this subsection.

For any month during which the Oklahoma Tax Commission transfers a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 662

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 tangible personal property

purchased by that contractor or subcontractor to be consumed or

incorporated in the construction of a qualified aircraft maintenance

or manufacturing facility pursuant to a contract with a qualified

facility shall, upon proper showing, be refunded to the qualified

facility.

E. The qualified facility shall file, within thirty-six (36)

months of the date of purchase, 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 the 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 purchaser 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 purchaser is based on state and local use tax, paid

by the contractor or subcontractor on tangible personal property

purchased to be consumed or incorporated in the construction of a

qualified aircraft maintenance or manufacturing facility 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 the

effective date of this act shall be eligible for the refund

established by this section.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 663

H. The qualified facility shall file, within sixty (60) months

of the date of the first purchase, with the Oklahoma Tax Commission,

a certification issued by the Oklahoma Employment Security

Commission in order to qualify for the refund authorized by this

section.
Okla. Stat. tit. 68, § 68-500.25 — OK Code / Title 68 / Section 68-500.25
Remittance of motor fuel taxes by licensed tank wagon
Status: in_force

operator-importers.

Each licensed tank wagon operator-importer who is liable for the

tax imposed by this act on nonexempt motor fuel imported by a tank

wagon as to which tax has not previously been paid to a supplier,

shall remit the motor fuel tax for the preceding month's import

activities with the monthly report of activities. The remittance of

all amounts of tax due shall be paid on the basis of ninety-eight

and four-tenths percent (98.4%) for gasoline and ninety-eight and

one-tenth percent (98.1%) for diesel fuel.
Okla. Stat. tit. 68, § 68-345 — OK Code / Title 68 / Section 68-345
Licenses required
Status: in_force

After the effective date of this act, no person shall engage in

or conduct the business of purchasing for resale or selling

cigarettes without having first obtained the appropriate license for

that purpose.

All such licenses shall be issued by the Commission which shall

make rules and regulations respecting applications therefor and

issuance thereof.

A wholesaler or retailer who sells or intends to sell cigarettes

at one, two or more places of business shall be required to obtain a

separate license for each place of business.

Any person licensed only as a wholesaler shall not operate as a

retailer unless the appropriate license therefor is first secured,

and any person licensed only as a retailer shall not operate as a

wholesaler unless the appropriate license therefor is first secured.
Okla. Stat. tit. 68, § 68-307 — OK Code / Title 68 / Section 68-307
Consumer bringing cigarettes from without state as
Status: in_force

retailer.

A consumer who secures cigarettes from without the state and has

same brought into the state by a common carrier or otherwise shall

be held to be a retailer, and its, his or her place of business

Oklahoma Statutes - Title 68. Revenue and Taxation Page 166

shall be deemed the point within the state at which the cigarettes

are received. Such person holding himself out as consumer and

purchasing cigarettes in a larger quantity than forty shall be

subject to the same provisions, rules and regulations with respect

to cigarettes as are by this article imposed upon retailers.
Okla. Stat. tit. 68, § 68-216.5 — OK Code / Title 68 / Section 68-216.5
Statutory voluntary compliance initiative –
Status: in_force

Participation for previous participants limited.

No taxpayer shall be allowed to participate in a statutory

voluntary compliance initiative, enacted after the effective date of

this act, entitling taxpayers to a waiver of penalty, interest

and/or other collection fees due on unpaid taxes if the taxpayer has

previously participated in a similar initiative; provided:

1. Such limitation shall not preclude a taxpayer from seeking

relief under the provisions of Section 219.1 or 220 of Title 68 of

the Oklahoma Statutes; and

2. The Oklahoma Tax Commission, whenever in its judgment good

cause exists and pursuant to written request, may authorize a waiver

from the limitation provided in this section.
Okla. Stat. tit. 68, § 68-1642 — OK Code / Title 68 / Section 68-1642
Storage of fireworks or pyrotechnic materials
Status: in_force

Any person or entity that stores fireworks or pyrotechnic

materials, or both, that are defined as consumer fireworks 1.4G,

display fireworks 1.3G, Articles, Pyrotechnic 1.4G or 1.4S as

defined by the United States Department of Transportation (DOT) in

Title 49 of the Code of Federal Regulations, shall store them in

accordance with current NFPA standards, including NFPA 1124, and any

applicable federal, state, and local laws or ordinances. Violations

of this section shall be a misdemeanor.
Okla. Stat. tit. 68, § 68-4502 — OK Code / Title 68 / Section 68-4502
Legislative intent
Status: in_force

It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

attract growth industries and sectors that employ remote workers to

Oklahoma through a policy of rewarding businesses with a highly

skilled, knowledge-based workforce;

2. The Oklahoma Department of Commerce and the Oklahoma Tax

Commission implement the provisions of this act and exercise all

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

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

essential public purposes; and

3. Nothing herein shall be construed to constitute a guarantee

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

individual, company, corporation or association nor to authorize the

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

any individual, company, corporation or association.
Okla. Stat. tit. 68, § 68-500.26 — OK Code / Title 68 / Section 68-500.26
Remittance by electronic funds transfer required
Status: in_force

All suppliers and bonded importers required to remit the motor

fuel tax shall remit the motor fuel taxes due by electronic fund

transfer acceptable to the Commission. The transfer or payment

shall be made on or before the date the tax is due.
Okla. Stat. tit. 68, § 68-1624 — OK Code / Title 68 / Section 68-1624
Certain fireworks prohibited - Labeling of fireworks
Status: in_force

A. From and after July 5, 1981, the sale, gift, distribution or

use of skyrockets with sticks as defined by the United States

Consumer Product Safety Commission is hereby prohibited within the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 685

State of Oklahoma. This prohibition shall include, but is not

limited to, explosive devices commonly known as "bottle rockets" or

"stick rockets". Distribution, gift or sale from Oklahoma to a

person outside the State of Oklahoma shall not be considered as

occurring within the State of Oklahoma. The provisions of this

subsection shall not apply to the sale of skyrockets with sticks by

retail and wholesale firework distributors to state-licensed outdoor

display operators or the use of skyrockets with sticks in connection

with commercial aerial displays performed by state-licensed outdoor

display operators.

B. Any and all items of Consumer Fireworks not properly labeled

according to the United States Consumer Product Safety Commission

and identified with the appropriate United States Department of

Transportation markings is prohibited under the provisions of

Section 1621 et seq. of this title.
Okla. Stat. tit. 68, § 68-1354.23 — OK Code / Title 68 / Section 68-1354.23
Simplified Sales and Use Tax Administration Act -
Status: in_force

Certified service provider defined - Seller liability.

A. A certified service provider is the agent of a seller, with

whom the certified service provider has contracted, for the

collection and remittance of sales and use taxes. As the seller’s

agent, the certified service provider is liable for sales and use

tax due each member state on all sales transactions it processes for

the seller except as set out in this section.

A seller that contracts with a certified service provider is not

liable to the state for sales or use tax due on transactions

processed by the certified service provider unless the seller

misrepresented the type of items it sells or committed fraud. In

the absence of probable cause to believe that the seller has

Oklahoma Statutes - Title 68. Revenue and Taxation Page 457

committed fraud or made a material misrepresentation, the seller is

not subject to audit on the transactions processed by the certified

service provider. A seller is subject to audit for transactions not

processed by the certified service provider. The member states

acting jointly may perform a system check of the seller and review

the seller’s procedures to determine if the certified service

provider’s system is functioning properly and the extent to which

the seller’s transactions are being processed by the certified

service provider.

B. A person that provides a certified automated system is

responsible for the proper functioning of that system and is liable

to the state for underpayments of tax attributable to errors in the

functioning of the certified automated system. A seller that uses a

certified automated system remains responsible and is liable to the

state for reporting and remitting tax.

C. A seller that has a proprietary system for determining the

amount of tax due on transactions and has signed an agreement

establishing a performance standard for that system is liable for

the failure of the system to meet the performance standard.
Okla. Stat. tit. 68, § 68-53010 — OK Code / Title 68 / Section 68-53010
Renumbered as § 2-11-410 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-1002 — OK Code / Title 68 / Section 68-1002
Failure to make report of gross production
Status: in_force

A. If any person shall fail to make the report of the gross

production of any mine or oil or gas well, upon which a gross

production tax is levied, within the time prescribed by law for such

report it shall be the duty of the Tax Commission to examine the

books, records and files of such person to ascertain the amount and

value of such production and to compute the tax thereon.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 368

B. The Oklahoma Tax Commission is hereby directed to enhance

agency efforts to ensure the proper reporting and collection of

gross production taxes. Such efforts may include the use of

enhanced technology to ensure that all production is accurately

reported and the auditing of claims for refunds or rebates to verify

the accuracy of the claims filed.
Okla. Stat. tit. 68, § 68-610 — OK Code / Title 68 / Section 68-610
Records of importers
Status: in_force

(a) Each Motor Fuel/Diesel Fuel Importer for Use must maintain

and keep for a period of three (3) years such records of motor fuel

or diesel fuel used and mileage traveled by each and all motor

vehicles on the highways of this state including motor vehicles

owned, operated, leased or under any other form of contract,

together with inventories, withdrawals, deliveries, purchases

supported by invoices, bills of lading and all pertinent records and

papers as may be required by the Corporation Commission for the

administration of this article.

(b) Every retailer or dealer who sells and delivers any motor

fuel or diesel fuel into the fuel supply tanks of any motor vehicle

of a licensed Motor Fuel/Diesel Fuel Importer for Use must, at the

time of the delivery, make and deliver to the person owning or

operating such vehicle an invoice covering each such delivery,

showing the name of the purchaser, the date, the name and address of

the seller printed thereon, the number of gallons delivered, the

price per gallon and total sales price, and such other information

as the Commission may require. Each invoice must be made in

duplicate, be identified by consecutive numbers with at least three

digits printed thereon, and each retailer or dealer must furnish

said invoices and retain one copy thereof and be able to account for

each invoice and each copy thereof.

The invoices required by this section must be demanded by every

Motor Fuel/Diesel Fuel Importer for Use covering each purchase.

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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 333

thereof, be punished by a fine of not more than One Thousand Dollars

($1,000.00), or be sentenced to imprisonment in the county jail for

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

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

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

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

this state or maintains an established place of business.
Okla. Stat. tit. 68, § 68-2914 — OK Code / Title 68 / Section 68-2914
County treasurer - Collection of taxes
Status: in_force

The county treasurer of each county upon receipt of the tax

rolls shall proceed with the collection of the taxes as therein

extended, issuing, in triplicate, receipts upon all collections,

delivering the original to the taxpayer and filing the triplicate

with the county clerk. Such receipts shall be, in manner and form,

the same as the tax rolls, and shall have endorsed thereon in red

ink the amount of delinquent taxes levied against the property.
Okla. Stat. tit. 68, § 68-241 — OK Code / Title 68 / Section 68-241
False or fraudulent reports, returns - Penalty - Venue
Status: in_force

A. Any person required to make, render, sign or verify any

report, return, statement, claim, application, or other instrument,

pursuant to the provisions of this title or of any state tax law

who, with intent to defeat or evade the payment of the tax, shall

make a false or fraudulent return, statement, report, claim,

invoice, application, or other instrument, or any person who shall

aid or abet another in filing with the Tax Commission such a false

or fraudulent report or statement, shall be guilty, upon conviction,

of a Class D1 felony offense and shall be punished by the imposition

of a fine of not less than One Thousand Dollars ($1,000.00) and not

more than Fifty Thousand Dollars ($50,000.00), or shall be

imprisoned as provided for in subsections B through F of Section 20N

of Title 21 of the Oklahoma Statutes, or shall be punished by both

said fine and imprisonment.

B. The venue of prosecutions arising pursuant to the provisions

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

such return or report was verified.
Okla. Stat. tit. 68, § 68-2804 — OK Code / Title 68 / Section 68-2804
Property subject to tax
Status: in_force

All property in this state, whether real or personal, except

that which is specifically exempt by law, and except that which is

relieved of ad valorem taxation by reason of the payment of an in

lieu tax, shall be subject to ad valorem taxation.
Okla. Stat. tit. 68, § 68-311 — OK Code / Title 68 / Section 68-311
Sale of stamps to wholesalers or jobbers at discount as
Status: in_force

compensation for costs incurred.

For the purpose of allowing compensation for the costs

necessarily incurred in affixing the proper tax stamp to each

package of cigarettes and tobacco before making a sale of such

cigarettes and tobacco, each person purchasing cigarette or tobacco

tax stamps from the Oklahoma Tax Commission as required by law may

purchase stamps from the Tax Commission at a reduction of one and

one-half cents ($0.015) per stamp, provided that such discount or

reduction shall not be applicable on purchases of less than One

Hundred Dollars ($100.00) at any one time; and provided, further,

that no discount shall be allowed to out-of-state purchasers which

reside in the states that do not give discounts on cigarette stamps

purchased from State of Oklahoma cigarette dealers. The discount

herein provided shall be the only discount allowed to purchasers

from the Tax Commission; provided, that if a purchaser refuses to

comply with the laws of the State of Oklahoma, the Tax Commission

shall require the full face value for stamps purchased until such

time as the person has complied with the provisions of the law. The

Tax Commission may authorize the use of a metering device for the

impress of the tax stamp.
Okla. Stat. tit. 68, § 68-500.31 — OK Code / Title 68 / Section 68-500.31
Blending untaxed materials with taxed fuels -
Status: in_force

Remittance of tax.

A. Each person blending untaxed materials, including

blendstocks, fuel grade ethanol and additives with motor fuels as to

which tax has already been paid or accrued shall remit the tax

imposed by this act.

B. Any consumer liable for the tax payable under subsection A

of this section shall remit the tax directly to the Commission

within thirty (30) days of the blending event in accordance with

regulations promulgated by the Commission.
Okla. Stat. tit. 68, § 68-206.1 — OK Code / Title 68 / Section 68-206.1
Tax Commission - Examinations and inspections outside
Status: in_force

state - Compensation and expenses.

When it is deemed advisable by the Oklahoma Tax Commission to

examine or inspect the books and records of any taxpayer at a

location outside this state, the necessary and reasonable expenses

of the Tax Commission or its employees incurred in the examination

or inspection shall be reimbursed by the state. Reimbursements for

all necessary and reasonable expenses provided for in this section

may exceed the limits authorized by the State Travel Reimbursement

Act.
Okla. Stat. tit. 68, § 68-2487 — OK Code / Title 68 / Section 68-2487
Renumbered as § 3007 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-249 — OK Code / Title 68 / Section 68-249
Tax preparers - Duties - Violations - Penalties
Status: in_force

A. Any person that prepares any state tax returns or reports

for an Oklahoma taxpayer, other than the employer of the preparer,

for compensation, shall:

1. Set forth the name, identifying number, and address of the

preparer on the face of the prepared return or report; and

2. Manually, or by means of a rubber stamp, mechanical device,

or computer software program which includes a facsimile of the

individual preparer’s signature or printed name, sign and execute

the prepared return or report; and

3. Furnish the taxpayer a copy of the prepared return or report

and retain a copy of same for a period of three (3) years from the

date the prepared return or report was filed or required to be

filed, whichever expires the later.

Upon a determination of a violation of this subsection, the preparer

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

($500.00) which shall be apportioned as provided for the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 127

apportionment of the tax for which the return or report was

prepared.

B. Any person that prepares any state tax returns or reports

for an Oklahoma taxpayer for compensation is hereby prohibited from

endorsing or negotiating the state income tax refund check of the

taxpayer. Upon a determination by the Tax Commission that a

preparer violated this subsection, a penalty in the amount of Five

Hundred Dollars ($500.00) shall be assessed. Said penalty shall be

apportioned in the same manner as provided for the apportionment of

the state income tax revenues.

C. The penalties imposed pursuant to the provisions of this

section shall be in addition to any other penalties imposed by any

tax laws or civil or criminal laws of this state.

D. When assisting taxpayers in preparing an individual income

tax return, tax preparers shall advise their clients of their

responsibility to remit use taxes through the use tax remittance

line on the individual income tax return or by filing a consumer use

tax return.
Okla. Stat. tit. 68, § 68-1364.1 — OK Code / Title 68 / Section 68-1364.1
Direct payment permits
Status: in_force

A. Every person who qualifies pursuant to subsection B of this

section and desires to directly remit the taxes due under Section

1350 et seq. of this title or Section 1401 et seq. of this title to

the Oklahoma Tax Commission rather than remit such taxes to the

vendor may apply to the Tax Commission for a direct payment permit.

The permit shall be valid for three (3) years. Each such person

shall file with the Tax Commission an application for a direct

payment permit, setting forth such information as the Tax Commission

may require, including but not limited to:

1. An agreement that is signed by the owner of the business or

representative of the business entity and as a natural person, and,

in the case of a corporation, as a legally constituted officer

thereof, that provides that the applicant agrees to:

a. accrue and remit all taxes imposed by Section 1350 et

seq. of this title or Section 1401 et seq. of this

title on the sale or use of all taxable personal

property or services sold to or leased or rented by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 609

the applicant. Provided, no tax shall be due from the

holder of a direct payment permit on tangible personal

property intended solely for use in other states, but

which is stored in Oklahoma pending shipment to such

other states or which is temporarily retained in

Oklahoma for the purpose of fabrication, repair,

testing, alteration, maintenance, or other service,

b. pay such taxes as required by Section 1365 of this

title. Provided, in lieu of monthly reports, persons

qualifying pursuant to paragraph 2 of subsection B of

this section owing an average per month of Five

Hundred Dollars ($500.00) or less may file quarterly

reports and remit taxes due thereunder to the Tax

Commission on or before the twentieth day of the month

following the calendar quarter. If not paid on or

before the twentieth day of such month, the tax shall

be delinquent,

c. waive the discount permitted by Section 1367.1 of this

title on the payment of all taxes remitted directly to

the Tax Commission; and

2. A description of the accounting method by which the

applicant proposes to differentiate between taxable and exempt

transactions.

Upon verification that the applicant is eligible to receive a

direct payment permit, the Tax Commission shall issue a direct

payment permit for the place of business set forth in the

application for the permit. The Tax Commission shall be the sole

judge of the applicant's qualifications and may refuse to issue a

direct payment permit to an applicant. An applicant who has been

denied the issuance of a permit may submit an amended application or

may submit a new application after a reasonable period of time after

the denial of the original application.

B. The following persons shall qualify for a direct payment

permit as provided in subsection A of this section:

1. Every person who makes purchases of Eight Hundred Thousand

Dollars ($800,000.00) or more annually in taxable items for use in

Oklahoma enterprises; or

2. Every person who makes purchases of drugs for the treatment

of human beings, medical appliances, medical devices and other

medical equipment including but not limited to corrective

eyeglasses, contact lenses, hearing aids, prosthetic devices,

durable medical equipment, and mobility-enhancing equipment for

administration or distribution by a practitioner, as defined in

subsection B of Section 1357.6 of this title, who is authorized by

law to administer or distribute such items and the cost of such

items will be reimbursed under the Medicare or Medicaid program.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 610

C. For exempt purchases made by persons that have been issued a

permit under paragraph 2 of subsection B of this section, the Tax

Commission shall accept the following information, maintained

separate from confidential patient records, as an acceptable

accounting method by which the applicant documents the purchase of

items exempt under Section 1357.6 of this title:

1. Patient case number or account number;

2. Type of insurance; and

3. Item description or product number.

D. Persons may only file a claim for refund of sales/use tax

erroneously paid on purchases of items exempted pursuant to Section

1357.6 of this title if the person presented the seller a direct pay

permit issued pursuant to paragraph 2 of subsection B of this

section at the time of purchase of the items for which the refund is

claimed.
Okla. Stat. tit. 68, § 68-3144 — OK Code / Title 68 / Section 68-3144
Quitclaim deed to land sold through error
Status: in_force

The board of county commissioners of any county in this state

may execute quitclaim deeds to persons whose property has been sold

to the county at a tax sale through error. The determination of

whether such property has been erroneously sold to the county shall

be made by the board of county commissioners upon proper application

of the aggrieved owner.
Okla. Stat. tit. 68, § 68-212.1 — OK Code / Title 68 / Section 68-212.1
Definitions
Status: in_force

A. As used in this section, the term:

1. “Automated sales suppression device” or “zapper” means a

software program, carried on a memory stick or removable compact

disc, accessed through an Internet link, or accessed through any

other means, that falsifies the electronic records of electronic

cash registers and other point-of-sale systems, including, but not

limited to, transaction data and transaction reports;

2. “Electronic cash register” means a device that keeps a

register or supporting documents through the means of an electronic

device or computer system designed to record transaction data for

the purpose of computing, compiling, or processing retail sales

transaction data in whatever manner;

3. “Phantom-ware” means a hidden, preinstalled, or installed-

at-a-later-time programming option embedded in the operating system

of an electronic cash register or hardwired into the electronic cash

register that can be used to create a virtual second till or may

eliminate or manipulate transaction records that may or may not be

preserved in digital formats to represent the true or manipulated

record of transactions in the electronic cash register;

4. “Transaction data” includes items purchased by a customer,

the price for each item, a taxability determination for each item, a

segregated tax amount for each of the taxed items, the amount of

cash or credit tendered, the net amount returned to the customer in

change, the date and time of the purchase, the name, address, and

identification number of the vendor, and the receipt or invoice

number of the transaction; and

5. “Transaction reports” means a report documenting, but not

limited to, the sales, tax collected, media totals, and discount

voids at an electronic cash register that is printed on cash

register tape at the end of a day or shift, or a report documenting

every action at an electronic cash register that is stored

electronically.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 79

B. It shall be unlawful to willfully and knowingly sell,

purchase, install, transfer, or possess in this state any automated

sales suppression device or zapper or phantom-ware.

C. Any person convicted of a violation of subsection B of this

section shall be guilty of a felony and shall be punished by

imprisonment of not less than one (1) nor more than five (5) years,

a fine not to exceed One Hundred Thousand Dollars ($100,000.00), or

both.

D. In addition to the criminal penalty provided in subsection C

of this section, any person violating subsection B of this section

shall be subject to an administrative fine of Ten Thousand Dollars

($10,000.00). Administrative fines collected pursuant to the

provisions of this subsection shall be deposited to the General

Revenue Fund.

E. The Tax Commission shall immediately revoke the sales tax

permit of a person who violated subsection B of this section. A

person whose license is so revoked shall not be eligible to receive

another sales tax permit issued pursuant to Section 1364 of Title 68

of the Oklahoma Statutes for a period of ten (10) years.
Okla. Stat. tit. 68, § 68-2108 — OK Code / Title 68 / Section 68-2108
Nonpayment of tax
Status: in_force

A. In any case where the owner of a vehicle subject to the tax

levied by this article fails or refuses to pay the same, after

proper demand therefor by an officer or agent of Service Oklahoma,

such officer or agent shall immediately report such failure to

Service Oklahoma, and shall at the same time in case of failure to

pay, seize and hold the vehicle, as now provided by law in case of

failure to pay the annual vehicle license or registration fee.

B. Service Oklahoma shall, upon demand of the owner of the

vehicle, accord a hearing to the owner as provided by law and enter

its findings and order accordingly. If it is determined by Service

Oklahoma that the tax is due and payable, then it shall issue its

warrant, directly to the sheriff of the county, ordering and

directing the sale of such vehicle according to the same procedure

now provided by law for the sale of vehicles for failure to pay the

annual license fee. Such seizure and sale may at the time include

both the registration fee due and the excise tax levied by this

article, together with all costs of advertisement and sale. The

sale shall be conducted in all manner as provided by law for the

sale of personal property under execution.
Okla. Stat. tit. 68, § 68-3004 — OK Code / Title 68 / Section 68-3004
Officers to report earnings, cost of maintenance and
Status: in_force

estimate of needs.

Each officer, board or commission of any county, city or town,

and all employees charged with the management or control, of any

department or institution of either thereof shall on or before the

first Monday in July of each year, make and file with the board or

commission charged with the duty of reporting to the excise board, a

report in writing showing, by classes, the earnings and cost of

maintaining their respective offices or departments for the previous

fiscal year, together with an itemized statement and estimate of the

probable need thereof for the current or ensuing fiscal year.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1297

Provided, that the report relative to the construction and repair of

bridges shall be made by the county commissioners and county

surveyors, conjointly, and shall be itemized so as to show the

location of each proposed new bridge and the estimated cost thereof,

and provided further, that the report relative to the probable needs

of the courts of record shall be made by the court clerk and

district attorney, conjointly, and shall be itemized so as to show

separately the respective needs of each court.
Okla. Stat. tit. 68, § 68-450.5 — OK Code / Title 68 / Section 68-450.5
Immediate assessment and collection of tax - Delinquency
Status: in_force

- Penalties.

A. The taxable period of the tax levied by Section 2 of this

act for any dealer not possessing valid stamps showing that the tax

has been paid shall be declared terminated by the Commission as

provided in paragraph 4 of subsection a of Section 224 of this

title. The Commission shall immediately assess the tax and

applicable penalties from any information in its possession, notify

the taxpayer, and demand immediate payment thereof. In the event of

any failure or refusal to pay the tax and penalties immediately by

the taxpayer, the tax shall become delinquent and the Commission

shall proceed to collect such tax and penalties in the manner

prescribed by law.

B. No person may bring an action to enjoin the assessment or

collection of any taxes, interest or penalties imposed by the

provisions of this act.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 251

C. The tax and penalties assessed by the Commission pursuant to

the provisions of this act are presumed to be valid and correctly

determined and assessed. The burden is upon the taxpayer to show

their incorrectness or invalidity.
Okla. Stat. tit. 68, § 68-1354.10 — OK Code / Title 68 / Section 68-1354.10
Streamlined Sales Tax System Act - Sales tax pilot
Status: in_force

project.

The Oklahoma Tax Commission is authorized to participate in a

sales tax pilot project with other states and selected businesses to

test means for simplifying sales and use tax administration and may

enter into joint agreements for that purpose.

Agreements to participate in the test shall establish provisions

for the administration, imposition and collection of sales and use

taxes resulting in revenues paid that are the same as would be paid

under existing law.

Parties to the agreements are excused from complying with the

provisions of the Oklahoma Sales Tax Code or the Oklahoma Use Tax

Code to the extent a different procedure is required by the

agreements, except for confidentiality of taxpayer information as

detailed in Section 12 of this act.

Agreements authorized under this section shall terminate no

later than December 31, 2001.
Okla. Stat. tit. 68, § 68-2818 — OK Code / Title 68 / Section 68-2818
Taxpayer's return not conclusive of value - Raising or
Status: in_force

lowering returned value - Separate valuation by county assessor -

Inspection and examination of premises.

A. The return of the taxpayer shall not be conclusive as to the

value or amount of any property. The county assessor shall have the

authority and it shall be his duty to raise or lower the returned

value:

1. Of any personal property, to conform to the fair cash value

thereof, estimated at the price it would bring at a fair voluntary

sale; or

2. Of any real property so that the assessment thereof shall be

made in accordance with the provisions of Section 2817 of this title

and with all provisions of the Ad Valorem Tax Code applicable to the

valuation of real property.

B. The county assessor shall assess and value all property,

both real and personal, which is subject to assessment by him, and

shall place a separate value on the land and improvements in

assessing real estate; and he shall do all things necessary,

including the viewing and inspecting of property, to enable him to

assess and value all taxable property, determine the accuracy of

assessment lists filed with him, discover and assess omitted

property, and determine the taxable status of any property which is

claimed to be exempt from ad valorem taxation for any reason.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1155

C. In the performance of his duties, the county assessor, or

his duly appointed and authorized deputy, shall have the power and

authority to:

1. Go upon any premises and enter any business building or

structure and view the same and the property therein, and to view,

inspect or appraise any property located within his county, however,

the county assessor shall not have the power or authority to enter

the private dwelling of a taxpayer except as provided for in

subsection D of this section; and

2. Examine any person under oath in regard to the amount or

value of his property.

D. In the event of a dispute concerning the valuation of

household personal property, a taxpayer may request the county

assessor to perform a visual inspection of such property.

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

taxpayer for purposes of discovering personal property, the county

assessor or deputy shall request permission to enter the business or

commercial premises and shall state the reason for the inspection.

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

county assessor or deputy shall be required to obtain a search

warrant in order to conduct an inspection of the interior of the

business or commercial premises. A search warrant may be obtained

upon a showing of probable cause that personal property located

within particularly described business or commercial premises is

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

valorem taxation as required by law.
Okla. Stat. tit. 68, § 68-1209 — OK Code / Title 68 / Section 68-1209
Capital - Computation
Status: in_force

(a) For the purpose of computing the amount of annual franchise

tax levied upon and payable by the corporations, associations and

organizations enumerated in Sections 1203 and 1204 of this title,

the word "capital" shall be construed to include the following:

Outstanding capital stock, surplus and undivided profits, which

shall include any amounts designated for the payment of dividends

until such amounts are definitely and irrevocably placed to the

credit of stockholders subject to withdrawal on demand, plus the

amount of bonds, notes, debentures or other evidences of

indebtedness maturing and payable more than three (3) years after

issuance. The term "capital" stock where herein used shall include

all written evidence of interest or ownership in the control or

management of a corporation or other organization. The term

"evidence of indebtedness" where herein used shall not include any

deposit made in any bank.

(b) Advances made by a parent to a subsidiary or by a subsidiary

to a parent corporation, organization or association shall be

eliminated by both the parent and subsidiary from the calculations

necessary to determine the amount of taxable capital employed in the

business of either or both the parent and subsidiary. Provided,

however, advances made for purely operating expenses may, upon

proper showing, satisfactory to the Tax Commission, be included in

such calculations.

(c) The amount of capital employed in this state is hereby

declared to be that portion of the capital of the corporation,

association or organization which equals the proportion which the

property owned, or property owned and business done, in Oklahoma

bears to the total property owned, or total property owned and total

business done, by the corporation, association or organization.

(d) In the determination of the amount of tax payable under this

article where intangibles are involved, such as notes, accounts

receivable, stocks, bonds, and other securities, including cash, and

the business of the corporation is managed, directed and controlled

from within the State of Oklahoma, the value of such intangibles

Oklahoma Statutes - Title 68. Revenue and Taxation Page 418

shall be apportioned wholly to Oklahoma, unless a commercial or

business situs for such intangibles has been established elsewhere.

(e) Management, direction and control of the corporation's

business shall be deemed to be within the State of Oklahoma where

(1) the corporation is incorporated under the laws of Oklahoma, or

(2) where any corporation organized under the laws of some other

state transacts in Oklahoma its principal business, or maintains in

this state its "business domicile" or "commercial domicile".

(f) The portion of capital of any corporation, association or

organization employed in this state, shall be segregated, and its

value stated, based upon the proportions herein prescribed, and

shall be reported to the Tax Commission; and the amount of said

capital so reported shall be prima facie the measure of the value of

the capital of such corporation, association or organization,

apportioned to this state, for the purposes of this article.

(g) The capital of a bank holding company or multi-bank holding

company shall not include the capital, as defined in this article,

of the owned bank or banks. Such banks, bank holding companies and

multi-bank holding companies each shall comply with the terms of

this article as separate corporations.
Okla. Stat. tit. 68, § 68-5402 — OK Code / Title 68 / Section 68-5402
When tax shall apply - Tax stamps - Affixing stamps prior
Status: in_force

to transfer of ownership.

A. The in-lieu tax imposed in Section 5401 of this title shall

apply on the date of sale or lease and shall be evidenced by a tax

stamp. The tax stamp shall be based on the following actual sales

price without reduction for any trade-in:

1. Beginning with sales of Five Hundred Dollars ($500.00) to

One Thousand Nine Hundred Ninety-nine Dollars ($1,999.00): $6.00;

2. Two Thousand Dollars ($2,000.00) to Nine Thousand Nine

Hundred Ninety-nine Dollars ($9,999.00): $12.00;

3. Ten Thousand Dollars ($10,000.00) to Nineteen Thousand Nine

Hundred Ninety-nine Dollars ($19,999.00): $18.00;

4. Twenty Thousand Dollars ($20,000.00) to Twenty-nine Thousand

Nine Hundred Ninety-nine Dollars ($29,999.00): $24.00;

5. Thirty Thousand Dollars ($30,000.00) to Thirty-nine Thousand

Nine Hundred Ninety-nine Dollars ($39,999.00): $36.00;

6. Forty Thousand Dollars ($40,000.00) to Forty-nine Thousand

Nine Hundred Ninety-nine Dollars ($49,999.00): $48.00;

7. Fifty Thousand Dollars ($50,000.00) to Fifty-nine Thousand

Nine Hundred Ninety-nine Dollars ($59,999.00): $60.00;

8. Sixty Thousand Dollars ($60,000.00) to Sixty-nine Thousand

Nine Hundred Ninety-nine Dollars ($69,999.00): $72.00;

9. Seventy Thousand Dollars ($70,000.00) to Seventy-nine

Thousand Nine Hundred Ninety-nine Dollars ($79,999.00): $84.00;

10. Eighty Thousand Dollars ($80,000.00) to Eighty-nine

Thousand Nine Hundred Ninety-nine Dollars ($89,999.00): $96.00; and

11. Ninety Thousand Dollars ($90,000.00) and above: $108.00.

B. The appropriate tax stamp or stamps shall be affixed by the

dealer to the dealer's copy of the sales invoice covering new or

used whole goods agricultural equipment and whole goods attachments

thereto sold before transferring ownership to any new or used farm

implement.
Okla. Stat. tit. 68, § 68-53009 — OK Code / Title 68 / Section 68-53009
Renumbered as § 2-11-409 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-500.10 — OK Code / Title 68 / Section 68-500.10
Exemptions from motor fuels tax
Status: in_force

Subject to the procedural requirements and conditions set out in

this section and Sections 500.11 through 500.17 of this title, the

following are exempt from the taxes on motor fuel imposed by Section

500.4 of this title and Section 500.4b of this title:

1. Motor fuel for which proof of export is available in the

form of a terminal-issued destination state shipping paper:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 274

a. exported by a supplier who is licensed in the

destination state, or

b. sold by a supplier to a licensed exporter for

immediate export;

2. Motor fuel which was acquired by an unlicensed exporter and

as to which the tax imposed by Section 500.4 of this title has

previously been paid or accrued and was subsequently exported by

transport truck by or on behalf of the licensed exporter in a

diversion across state boundaries properly reported in conformity

with Section 500.46 of this title;

3. Motor fuel exported out of a bulk plant in this state in a

tank wagon if the destination of that vehicle does not exceed

twenty-five (25) miles from the border of this state and as to which

the tax imposed by Section 500.4 of this title has previously been

paid or accrued, subject to gallonage limits and other conditions

established by the Oklahoma Tax Commission;

4. K-1 kerosene sold at retail through dispensers which have

been designed and constructed to prevent delivery directly from the

dispenser into a vehicle fuel supply tank, and K-1 kerosene sold at

retail through nonbarricaded dispensers in quantities of not more

than twenty-one (21) gallons for use other than for highway

purposes, under such rules as the Tax Commission shall reasonably

require;

5. Motor fuel sold to the United States or any agency or

instrumentality thereof;

6. Motor fuel used solely and exclusively in district-owned

public school vehicles or FFA and 4-H Club trucks for the purpose of

legally transporting public school children, and motor fuel

purchased by any school district for use exclusively in school buses

leased or hired for the purpose of legally transporting public

school children, or in the operation of vehicles used in driver

training;

7. Motor fuel used solely and exclusively as fuel to propel

motor vehicles on the public roads and highways of this state, when

leased or owned and being operated for the sole benefit of a county,

city, town, a volunteer fire department with a state certification

and rating, rural electric cooperatives, rural water and sewer

districts, rural irrigation districts organized under the Oklahoma

Irrigation District Act, conservancy districts and master

conservancy districts organized under the Conservancy Act of

Oklahoma, rural ambulance service districts, ambulance districts

established under Section 9C of Article X of the Oklahoma

Constitution, or federally recognized Indian tribes;

8. Motor fuel used as fuel for farm tractors or stationary

engines owned or leased and operated by any person and used

exclusively for agricultural purposes, except as to two and eight

Oklahoma Statutes - Title 68. Revenue and Taxation Page 275

one-hundredths cents ($0.0208) per gallon of gasoline as provided in

subsection C of Section 500.4 of this title;

9. Gasoline, diesel fuel and kerosene sold for use as fuel to

generate power in aircraft engines, whether in aircraft or for

training, testing or research purposes of aircraft engines, except

as to eight one-hundredths of one cent ($0.0008) per gallon as

provided in subsection B of Section 500.4 of this title;

10. Motor fuel sold within an Indian reservation or within

Indian country by a federally recognized Indian tribe to a member of

that tribe and used in motor vehicles owned by that member of the

tribe. This exemption does not apply to sales within an Indian

reservation or within Indian country by a federally recognized

Indian tribe to non-Indian consumers or to Indian consumers who are

not members of the tribe selling the motor fuel;

11. Subject to determination by the Tax Commission, that

portion of diesel fuel:

a. used to operate equipment attached to a motor vehicle,

if the diesel fuel was placed into the fuel supply

tank of a motor vehicle that has a common fuel

reservoir for travel on a highway and for the

operation of equipment, or

b. consumed by the vehicle while the vehicle is parked

off the highways of this state;

12. Motor fuel acquired by a consumer out of state and carried

into this state, retained within and consumed from the same vehicle

fuel supply tank within which it was imported;

13. Diesel fuel used as heating oil, or in railroad locomotives

or any other motorized flanged-wheel rail equipment, or used for

other nonhighway purposes other than as expressly exempted under

another provision;

14. Motor fuel which was lost or destroyed as a direct result

of a sudden and unexpected casualty;

15. Taxable diesel which had been accidentally contaminated by

dye so as to be unsaleable as highway fuel as proved by proper

documentation;

16. Dyed diesel fuel;

17. Motor fuel sold to the Oklahoma Space Industry Development

Authority or any spaceport user as defined in the Oklahoma Space

Industry Development Act; and

18. Biofuels or biodiesel produced by an individual with crops

grown on property owned by the same individual and used in a vehicle

owned by the same individual on the public roads and highways of

this state.
Okla. Stat. tit. 68, § 68-1366 — OK Code / Title 68 / Section 68-1366
Deduction from taxable sales for bad debts
Status: in_force

A. There is herein provided a deduction to the vendor from

taxable sales for bad debts. Any deduction taken that is attributed

to bad debts shall not include interest.

B. The federal definition of “bad debt” in 26 U.S.C., Section

166 shall be the basis for calculating bad debt recovery. However,

the amount calculated pursuant to 26 U.S.C., Section 166, shall be

adjusted to exclude:

1. Financing charges or interest;

2. Sales or use taxes charged on the purchase price;

3. Uncollectible amounts on property that remain in the

possession of the seller until the full purchase price is paid; and

4. Expenses incurred in attempting to collect any debt and

repossessed property.

C. Bad debts may be deducted on the return for the period

during which the bad debt is written off as uncollectible in the

claimant’s books and records and is eligible to be deducted for

federal income tax purposes if the taxpayer kept accounts on a cash

basis or could be eligible to be claimed if the taxpayer kept

accounts on an accrual basis. For purposes of this subsection, a

claimant who is not required to file federal income tax returns may

deduct a bad debt on a return filed for the period in which the bad

debt is written off as uncollectible in the claimant’s books and

records and would be eligible for a bad debt deduction for federal

income tax purposes if the claimant was required to file a federal

income tax return.

D. If a deduction is taken for a bad debt and the debt is

subsequently collected in whole or in part, the tax on the amount so

collected must be paid and reported on the return filed for the

period in which the collection is made.

E. When the amount of bad debt exceeds the amount of taxable

sales for the period during which the bad debt is written off, a

refund claim may be filed within the statute of limitations for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 619

refund claims provided in Section 227 of this title; however, the

statute of limitations shall be measured from the due date of the

return on which the bad debt could first be claimed.

F. Where filing responsibilities have been assumed by a

certified service provider, the certified service provider may

claim, on behalf of the seller, any bad debt allowance provided by

this section. The certified service provider must credit or refund

the full amount of any bad debt allowance or refund received to the

seller.

G. For the purposes of reporting a payment received on a

previously claimed bad debt, any payments made on a debt or account

are applied first proportionally to the taxable price of the

property or service and the sales tax thereon, and secondly to

interest, service charges, and any other charges.

H. In situations where the books and records of the party

claiming the bad debt allowance support an allocation of the bad

debts among the states which are members of the Streamlined Sales

and Use Tax Agreement, the allocation will be permitted.
Okla. Stat. tit. 68, § 68-3203 — OK Code / Title 68 / Section 68-3203
Persons obligated to pay tax - Requisite stamps -
Status: in_force

Recording.

A. The taxes imposed by Section 3201 of this title shall be

paid by any person who makes, signs, issues, or sells any of the

documents and instruments subject to the taxes imposed by Section

3201 of this title, or for whose use or benefit the same are made,

signed, issued or sold.

B. Only documentary stamps shall be used in payment of the tax

imposed by Section 3201 of this title. The requisite stamps shall

be affixed to the deed, instrument, or other writing by which the

realty is conveyed. Said tax is not to be considered paid until the

requisite stamps are affixed to the deed, instrument, or other

writing by which the realty is conveyed, which stamps must be

affixed before the deed is accepted for recording.

C. The name and address of the buyer shall be shown on the face

of the deed, instrument or other writing by which the realty is

conveyed prior to the recording of such deed, instrument or other

writing.
Okla. Stat. tit. 68, § 68-2835 — OK Code / Title 68 / Section 68-2835
Forms for listing and assessment of property
Status: in_force

A. On or before January 1 of each year, the Oklahoma Tax

Commission shall prescribe for the use of all county assessors,

suitable blank forms for the listing and assessment of all property,

both real and personal. Such forms shall contain such information

and instructions as may be necessary in order to obtain a full and

complete list of all taxable property and such forms shall be used

uniformly throughout the state. Any change in these forms must have

the approval of the Tax Commission.

B. It shall be the duty of the county assessor to furnish such

forms to any taxpayer upon request, and all personal property shall

be listed on such forms in the manner provided therein. Such lists

shall be signed and sworn to and filed with the county assessor not

later than March 15 of each year; and such lists may show the

description of real property, which may be by subdivision of quarter

sections, or less if any such subdivision is owned in less quantity,

describing such less quantity by United States Land Survey

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1171

nomenclature if that can be done, otherwise by metes and bounds,

according to ownership.

C. Real estate need not be listed by the taxpayer, but may be

listed if the taxpayer so desires, in which case the list shall show

the taxpayer's estimate of the value of each tract of land and shall

separately show the value of the buildings and improvements thereon.

D. All such sworn lists of property shall contain such other

information concerning both real and personal property as may be

required by such forms so prescribed.

E. All such sworn lists of property, any other documents

produced by a taxpayer to the assessor or the board of equalization

during the informal and formal hearing process, or during discovery

in any ad valorem tax appeal in the Court of Tax Review or the

district court, shall be protected as confidential and shall not be

available for inspection under the Open Records Act.
Okla. Stat. tit. 68, § 68-1370.7 — OK Code / Title 68 / Section 68-1370.7
Creation of transportation or regional economic
Status: repealed

development authorities – Sales tax levy – Dissolution.

A. As used in this section, the following terms shall have the

following meanings:

1. "Agency" includes but is not limited to extant

transportation operating systems;

2. "Operation" includes but is not limited to leasing services,

contracting for services, planning, staffing, operating, financing,

construction and maintenance of a transportation or regional

economic project regardless of the source of funding;

3. "Regional district" means a specific governing and

assessment district created out of any combination of any portions

of any cities, towns or counties, either equal to or less than the

entirety of the boundaries of such cities, towns or counties;

4. "Transportation project or system" includes but is not

limited to transit, commuter and passenger rail service or

operations or intermodal facilities, the components of which

contribute to a system that incorporates transportation modes of

highway, air, rail and waterway together in order to facilitate the

movement of commerce; and

5. "User fees" means farebox revenues.

B. Any combination of cities, towns and counties, or their

agencies, by resolution of their governing boards, may jointly

create a transportation authority or regional economic development

authority and a regional district pursuant to the provisions of

Section 176 of Title 60 of the Oklahoma Statutes for the purpose of

planning, financing, construction, maintenance and operation of

transportation or regional economic development projects located

within the boundaries of such regional district. An authority

created pursuant to the provisions of this subsection shall have the

powers granted pursuant to the provisions of Section 176 of Title 60

of the Oklahoma Statutes in addition to the powers granted pursuant

to the provisions of this section except that no transportation or

regional economic development authority created pursuant to the

provisions of this subsection shall have any power or authority to

Oklahoma Statutes - Title 68. Revenue and Taxation Page 634

exercise or to attempt to exercise any powers of eminent domain.

The combination of cities, towns and counties, or their agencies,

creating the authority shall be designated the beneficiary of the

authority. The boundaries of the authority shall be coterminous

with the boundaries of the regional district. The authority shall

be governed by a board of directors appointed by the governing

boards of the cities, towns or counties creating such authority, and

the representative makeup of the board and the number of directors,

their duties and terms of service shall be determined by such

governing boards creating such authority.

C. Any transportation authority or regional economic

development authority created pursuant to the provisions of

subsection B of this section may levy a sales tax of not to exceed

two percent (2%) upon the gross proceeds or gross receipts derived

from all sales or services in the regional district comprising the

authority upon which a consumer's sales tax is levied by this state.

Before a sales tax may be levied by the authority, the imposition of

the tax shall first be approved by a majority of votes cast by the

registered voters within the boundaries of the regional district

comprising the authority voting thereon at a special election

jointly called by the governing boards of the cities, towns and

counties comprising the authority. Provided, if a majority of the

votes cast by registered voters of an authority voting fail to

approve such a tax, the governing boards of such cities, towns and

counties shall not jointly call another special election for such

purpose for at least six (6) months. Any sales tax approved by the

registered voters of an authority shall be applicable only when the

point of sale is within the boundaries or limits of the authority

and provided no other sales tax is being levied pursuant to this

section in the same regional district during the same time period.

D. All items that are exempt from the state sales tax shall be

exempt from any sales tax levied pursuant to the provisions of this

section.

E. Any sales tax which may be levied pursuant to the provisions

of this section shall be designated for the purposes of planning,

financing, construction, maintenance and operation of transportation

or regional economic development projects within the boundaries of

the authority. The authority shall identify the purpose of the

sales tax when it is presented to the voters pursuant to the

provisions of this section. The proceeds of any sales tax levied by

an authority shall be used only for the purposes for which the sales

tax was designated.

F. The authority shall identify the specific duration of the

tax when it is presented to the voters pursuant to the provisions of

this section and shall include specific language in the ballot title

disclosing the duration of the tax. A levy by a transportation

authority or a regional economic development authority shall have a

Oklahoma Statutes - Title 68. Revenue and Taxation Page 635

maximum duration of thirty (30) years if the proceeds from the tax

are pledged to the repayment of indebtedness, a maximum duration of

twenty (20) years if the proceeds from the tax are to be used for

expenditures other than the repayment of indebtedness, or for as

long as such authority is in operation.

G. An authority created pursuant to the provisions of

subsection B of this section may utilize the provisions of the Local

Development Act as it relates to the financing of such

transportation or regional economic development projects.

H. A transportation or regional economic development authority

created pursuant to this section shall exist for the duration of the

operation and no longer than one (1) year after cessation of the

operation.

I. Providing that at cessation of operations the proceeds of

any tax levied by an authority pursuant to this section are pledged

for the purpose of retiring indebtedness incurred for the specific

purpose for which the tax is imposed, the tax shall not be repealed

until such time as the indebtedness is retired. In no event shall

the life of the tax be extended beyond the duration approved by the

voters of the authority.

J. If the revenue collected from any taxes levied by the

authority exceeds the amount necessary for payment of any and all

expenses incurred by the authority in the planning, financing,

construction, maintenance and operation of transportation or

regional economic development projects, the excess funds shall be

apportioned to the general funds of the cities, towns and counties

comprising the authority in proportion to the population of each

city, town and county within the regional district.

K. A transportation authority created pursuant to the

provisions of subsection B of this section may provide for the

financing of a transportation system utilizing any revenue measures

available pursuant to subsections B through J of this section in

combination with revenue derived from user fees.
Okla. Stat. tit. 68, § 68-1370.11 — OK Code / Title 68 / Section 68-1370.11
Lodging tax calculation
Status: in_force

For any county lodging tax levied pursuant to Section 1370.9 of

Title 68 of the Oklahoma Statutes and any municipal lodging tax

levied upon the effective date of this act, the gross receipts or

gross proceeds upon which the tax is levied shall not include any

discounts or the provision of lodging or rooms at no charge to the

customer or employee when the seller receives no consideration or

reimbursement by a third party.
Okla. Stat. tit. 68, § 68-500.10-1 — OK Code / Title 68 / Section 68-500.10-1
Ethanol credit – Refund claims process
Status: in_force

A. As used in this section:

1. “Ethanol” means a blend of gasoline and ethyl alcohol

consisting of not more than fifteen percent (15%) ethyl alcohol by

volume; and

2. “Retail dealer” means the type of dealer described by

paragraph 53 of Section 500.3 of Title 68 of the Oklahoma Statutes.

B. Unless the federal government mandates the use of

reformulated fuel in an area within the State of Oklahoma in

nonattainment with the National Ambient Air Quality Standards, there

shall be allowed as a credit against the tax levy imposed pursuant

to paragraph 1 of subsection A of Section 500.4 of Title 68 of the

Oklahoma Statutes in the amount of one and six-tenths cents ($0.016)

for each gallon of ethyl alcohol which is contained in ethanol sold

by a retail dealer.

C. Notwithstanding any other provision of the Oklahoma Motor

Fuel Tax Code to the contrary, the retail dealer described by

subsection A of this section may make the claim for refund from the

Oklahoma Tax Commission. The refund claim process for the credit

authorized by this section shall be substantially the same as the

refund claims process authorized by the Motor Fuel Tax Code for

other refunds provided by law.

D. Each claim for refund filed pursuant to this section shall

be accompanied by such documentation as may be required by the Tax

Commission that the retail dealer reduced the retail price for each

gallon of ethyl alcohol which is contained in ethanol sold, and for

which the credit authorized by this section is claimed, by one and

six-tenths cents ($0.016) and that such cost savings was

economically provided to the purchaser of the ethanol fuel.
Okla. Stat. tit. 68, § 68-2939 — OK Code / Title 68 / Section 68-2939
Political subdivisions may enter into agreements with
Status: in_force

federal government for payments for performance of services -

Crediting payments - Estimates and appropriations.

If the United States declines to deal with the county treasurer

with respect to the county or any political subdivision whose

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1285

jurisdictional limits are within or coextensive with the limits of

the county, or in the event the jurisdictional limits of a

subdivision lie in more than one county, such political subdivision

is authorized to make requests of the United States for such

payments in lieu of taxes as the United States may agree to pay, and

is hereby empowered to enter into agreements with the United States

for the performance by the political subdivision of services for the

benefit of a project, and for the payment by the United States to

the political subdivision in one or more installments, of sums in

lieu of taxes. Such payments received by the county or any

political subdivision shall be credited to the various funds of the

county or subdivision receiving the payment in the same proportion

that ad valorem taxes levied by the county and subdivision for said

year are apportioned. Such income shall be estimated and

appropriated each year by the governing boards of the county and

subdivisions subject to approval by the county excise board of such

estimates and appropriations.
Okla. Stat. tit. 68, § 68-216 — OK Code / Title 68 / Section 68-216
Extension of time for filing return
Status: in_force

The Tax Commission, whenever in its judgment good cause exists

and pursuant to written request, may grant a reasonable extension

for the filing of any return required under any state tax law. The

Tax Commission shall keep a record of every extension granted with

Oklahoma Statutes - Title 68. Revenue and Taxation Page 81

the reason therefor. Except in the case of corporation income or

franchise tax returns, if franchise tax returns are filed at the

same time as the corporate income tax return, the time for filing

any return may not extend in the aggregate later than one-half (1/2)

the period of time for which any such return is filed under the

particular state tax law involved nor may any such extension extend

the date on which any payment of a state tax is due. An extension

not to exceed seven (7) months for the filing of corporation income

or franchise tax returns, if franchise tax returns are filed at the

same time as the corporate income tax return, shall be allowed. Any

extension granted for the corporate income tax return shall be

deemed to cover the filing of a franchise tax return if a taxpayer

elects to file the franchise tax return at the same time as the

corporate income tax return. An extension shall not extend the date

for payment of the state income or franchise tax due. In case an

extension is granted, the taxpayer may file a tentative return on or

before the date when the return is required by any state tax law

showing the estimated amount of tax for the period covered by the

return and may pay the estimated tax or the first installment

thereof at the time of filing such tentative return and no interest

or penalty shall attach or be payable on sums so paid in due course.
Okla. Stat. tit. 68, § 68-2894 — OK Code / Title 68 / Section 68-2894
Homestead exemption - Review of applications by county
Status: in_force

board of equalization.

The county board of equalization shall have the authority and it

shall be its duty to review any and all applications for homestead

exemption which may have been filed with the county assessor and to

make whatever order is necessary in order to grant homestead

exemption to all applicants who are legally entitled to such

exemption and prevent unlawful exemption on any property. If the

board disallows any exemption which has theretofore been allowed by

the county assessor, or changes the amount of exemption as allowed

by the county assessor, such disallowance or change shall not be

final until ten (10) days' notice in writing of said change shall

have been given the applicant, and an opportunity for a hearing

afforded on such disallowance or change.
Okla. Stat. tit. 68, § 68-1904 — OK Code / Title 68 / Section 68-1904
Amount of tax - Fee - Payment
Status: in_force

A. The following taxes are hereby levied on real estate

mortgages:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 705

1. A tax of ten cents ($0.10) for each One Hundred Dollars

($100.00) and each remaining fraction thereof where such mortgage is

for five (5) years or more;

2. A tax of eight cents ($0.08) for each One Hundred Dollars

($100.00) for each mortgage where such mortgage is for four (4)

years or more but less than five (5) years;

3. A tax of six cents ($0.06) for each One Hundred Dollars

($100.00) where such mortgage is for three (3) years or more but

less than four (4) years;

4. A tax of four cents ($0.04) for each One Hundred Dollars

($100.00) where such mortgage is for two (2) years or more but less

than three (3) years; and

5. A tax of two cents ($0.02) for each One Hundred Dollars

($100.00) where such mortgage is for less than two (2) years.

If the principal debt or obligation secured by the mortgage is

less than One Hundred Dollars ($100.00), a tax of ten cents ($0.10)

shall be levied on such mortgage and shall be collected and paid as

provided for in this article.

B. In addition to the taxes levied pursuant to the provisions

of subsection A of this section, the county treasurer shall collect

a fee of Ten Dollars ($10.00) on each mortgage presented to the

county treasurer for certification. The fees collected pursuant to

the provisions of this subsection shall be deposited into a cash

account to be known as the "County Treasurer's Mortgage

Certification Fee Account". Monies from the account shall be

expended by the county treasurer in the lawful operation of the

treasurer's office.

C. The tax provided for in subsection A of this section may be

paid by the mortgagor, the mortgagee or any other interested party.
Okla. Stat. tit. 68, § 68-1354.22 — OK Code / Title 68 / Section 68-1354.22
Simplified Sales and Use Tax Administration Act -
Status: in_force

Persons benefitted by Agreement.

A. The Agreement authorized by this act binds and inures only

to the benefit of this state and the other member states. No

person, other than a member state, is an intended beneficiary of the

Agreement. Any benefit to a person other than a state is

established by the law of this state and the other member states and

not by the terms of the Agreement.

B. Consistent with subsection A of this section, no person

shall have any cause of action or defense under the Agreement or by

virtue of this state’s approval of the Agreement. No person may

challenge, in any action brought under any provision of law, any

action or inaction by any department, agency, or other

instrumentality of this state, or any political subdivision of this

state on the ground that the action or inaction is inconsistent with

the Agreement.

C. No law of this state, or the application thereof, may be

declared invalid as to any person or circumstance on the ground that

the provision or application is inconsistent with the Agreement.
Okla. Stat. tit. 68, § 68-3655 — OK Code / Title 68 / Section 68-3655
Proposed amount of investment and expenditure - Period
Status: in_force

required for full expenditure - Determination of total principal

amount.

A. Within sixty (60) days after filing the second irrevocable

election pursuant to Section 3658 of this title, each establishment

that has filed such election shall provide to the Oklahoma

Development Finance Authority, on such form as may be prescribed by

the Authority for this purpose, the total amount of additional

investment and expenditure proposed by the establishment for the

additional modernization or retooling of a facility located within

the state owned by the establishment. The full amount of

expenditures qualifying for the use of proceeds pursuant to Section

3654 of this title shall be made not later than five (5) years from

the date as of which the disclosure document required by this

subsection is filed, except as such period may be extended pursuant

to subparagraph e of paragraph 1 of Section 3653 of this title;

provided, such five-year-time period may be extended one time, for a

period not to exceed twelve (12) months, by the Oklahoma Department

of Commerce if the establishment makes a request for an extension

and provides the Department with a schedule of intended investment

and expenditure.

B. The Oklahoma Development Finance Authority shall evaluate

the information provided pursuant to subsection A of this section in

order to determine the total principal amount of the issuance or

issuances authorized by subsection A of Section 3654 of this title.

The total principal amount of any indebtedness issued by the

Authority shall not exceed an amount required in order to allow all

establishments that have made the disclosure required by subsection

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1434

A of this section to fully expend proceeds made available to the

establishment by the Authority, plus amounts required for repayment

of the obligations, if applicable, and the costs of the issuance.
Okla. Stat. tit. 68, § 68-24402 — OK Code / Title 68 / Section 68-24402
Renumbered as § 3150 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, § 68-6505 — OK Code / Title 68 / Section 68-6505
Disclosure of rates charged by charging station
Status: in_force

operators.

A charging station operator shall make a full and conspicuous

disclosure at the site of the charging station and on the website

maintained by or on behalf of the owner or operator, if applicable,

or on a mobile software application for use on a cell phone, tablet

or similar handheld device of the rate at which the owner or

operator charges for electric power transferred to an electric

vehicle.
Okla. Stat. tit. 68, § 68-5403 — OK Code / Title 68 / Section 68-5403
Manufacture or purchase of stamps - Form - Bond -
Status: in_force

Distribution - Custody.

A. The tax stamp or stamps required by Section 5402 of this

title to be affixed upon the dealer’s copy of the sales invoice

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1517

covering each new or used whole goods agricultural equipment or

whole goods attachment thereto sold shall be manufactured or

purchased by Service Oklahoma in the required amounts. The tax

stamps shall be of such design, color combination and material and

value in multiples of Six Dollars ($6.00) as Service Oklahoma shall

deem necessary for the administration of this tax and to afford the

best security to the tax revenue involved. The stamps shall be

purchased by dealers in the county where the business is located.

B. Service Oklahoma may require any manufacturer of such tax

stamps to furnish a bond in such amount as it deems necessary to

protect the state and local taxing entities against loss.

C. Service Oklahoma shall distribute such tax stamps to the

county treasurer of each county, taking such receipt therefor as may

be necessary. The county treasurer shall have the responsibility of

the custody and the sale of the stamps to the person required by

Section 5402 of this title to obtain such stamps. In addition, the

county treasurer shall have the duty of accounting for such stamps

to their respective counties, and to Service Oklahoma as it may

require.
Okla. Stat. tit. 68, § 68-326 — OK Code / Title 68 / Section 68-326
Short title
Status: in_force

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

Cigarette and Tobacco Products Sales Act".
Okla. Stat. tit. 68, § 68-3659 — OK Code / Title 68 / Section 68-3659
Remitted withholding taxes - Transfer and apportionment
Status: in_force

A. Beginning on the later date of July 1, 2009, or the first

date upon which the revenues payable to the Authority from the

Quality Jobs Program Incentive Leverage Fund are no longer committed

to the payment of debt service requirements and related costs in

connection with obligations issued by the Authority pursuant to the

Quality Jobs Incentive Leverage Act prior to the effective date of

this act, and for each fiscal year thereafter during which any

obligations issued by the Oklahoma Development Finance Authority

issued pursuant to Section 3654 of this title remain unpaid as a

result of a second irrevocable election, the Oklahoma Tax Commission

shall identify an establishment that makes the second irrevocable

election authorized by Section 3658 of this title and shall compute

the amount of withholding taxes imposed pursuant to Section 2385.2

of Title 68 of the Oklahoma Statutes attributable to employees of

that establishment whose wages are subject to the levy.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1438

B. Beginning on the later date of July 1, 2009, or the first

date upon which the revenues payable to the Authority from the

Quality Jobs Program Incentive Leverage Fund are no longer committed

to the payment of debt service requirements and related costs in

connection with obligations issued by the Authority pursuant to the

Quality Jobs Incentive Leverage Act prior to the effective date of

this act, and for each fiscal year thereafter during which any

obligations issued by the Oklahoma Development Finance Authority

issued pursuant to Section 3654 of this title as a result of a

second irrevocable election remain unpaid, the Oklahoma Tax

Commission shall transfer to the Quality Jobs Program Incentive

Leverage Fund an amount of withholding taxes remitted by an

establishment which has made the second irrevocable election equal

to the amount required pursuant to subsection E of Section 3658 of

this title. With respect to the withholding taxes remitted by an

establishment that makes the second irrevocable election pursuant to

Section 3658 of this title, the Tax Commission shall continue to

transfer such taxes to the Quality Jobs Program Incentive Leverage

Fund for any period of time after which the establishment files the

second irrevocable election. If the Oklahoma Development Finance

Authority does not issue obligations as a result of the second

irrevocable election, the establishment shall notify the Tax

Commission and the Oklahoma Development Finance Authority that

further transfers of withholding taxes remitted by the establishment

to the Quality Jobs Program Incentive Leverage Fund are not

required.

C. Subject to the provisions of Section 11, Chapter 299, O.S.L.

2002, if the amount of the withholding taxes remitted by the

establishment is less than the amount required pursuant to

subsection E of Section 3658 of this title, the proceeds from the

guaranty required by subsection M of Section 3654 of this title

shall be paid to the Quality Jobs Program Incentive Leverage Fund.

D. After the amount of withholding taxes required to be

transmitted to the Quality Jobs Program Incentive Leverage Fund has

been computed, the remaining withholding tax remitted by a qualified

establishment shall be apportioned in the manner prescribed by law.

E. The amount of withholding taxes transferred to the Quality

Jobs Program Incentive Leverage Fund pursuant to this section shall

be deemed not to have accrued to the State Treasury for purposes of

certifications required by the State Board of Equalization pursuant

to Section 23 of Article X of the Oklahoma Constitution and shall be

deemed to be monies held in trust for the benefit of the Oklahoma

Development Finance Authority in order to repay obligations issued

by the Authority pursuant to Section 3654 of this title.

F. The withholding taxes attributable to the wages of employees

of an establishment which has made the second irrevocable election

provided for by Section 3658 of this title shall be apportioned in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1439

the manner prescribed by law as soon as all of the obligations of

the Oklahoma Development Finance Authority issued pursuant to

Section 3654 of this title have been fully repaid and after such

time the provisions of this section shall cease to have the force

and effect of law.
Okla. Stat. tit. 68, § 68-2920 — OK Code / Title 68 / Section 68-2920
Fraudulent tax receipt a felony
Status: in_force

If any county treasurer in this state or his deputy, or any

other person shall knowingly and willfully make, issue, and deliver

any tax receipt, or duplicate tax receipt, required to be issued, by

fraudulently making the tax receipt and its duplicate, or the paper

purporting to be its duplicate, different from each other with the

intent to defraud the State of Oklahoma or any county in said state

or any person whomsoever, such county treasurer or deputy treasurer

or other person shall be deemed guilty of a Class D1 felony offense,

and on conviction thereof shall be sentenced to imprisonment as

provided for in subsections B through F of Section 20N of Title 21

of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-424 — OK Code / Title 68 / Section 68-424
Application of §§ 425 to 428 of this title
Status: in_force

The provisions of Sections 9 through 12 of this act shall not

apply to a federally recognized Indian tribe or nation which has

entered into a compact with the State of Oklahoma pursuant to the

provisions of subsection C of Section 1 of this act or to a licensee

of such a tribe or nation during the period that such compact is

effective.
Okla. Stat. tit. 68, § 68-50010 — OK Code / Title 68 / Section 68-50010
Short title
Status: in_force

Section 50010 et seq. of this title shall be known and may be

cited as the "Oklahoma Tourism Promotion Act".
Okla. Stat. tit. 68, § 68-255.1A — OK Code / Title 68 / Section 68-255.1A
Authority to enter into contracts with state agencies
Status: in_force

for collection assistance.

In order to facilitate and expedite the collection of any state

tax as authorized to be assessed and collected by any state agency,

the Oklahoma Tax Commission may enter into a contract with any state

agency to assist in the collection of any state tax, penalties or

interest in which that agency has the authority to collect and

enforce. For providing such collection assistance, the Tax

Commission shall charge the state agency a fee not in excess of ten

percent (10%) of the total amount actually collected. All funds

retained by the Tax Commission for collection services shall be

deposited in the Tax Commission Reimbursement Fund in the State

Treasury. The Oklahoma Tax Commission and the Oklahoma Employment

Security Commission may enter into a contract whereby the Tax

Commission shall have authority to collect and enforce the

unemployment tax, penalties and interest thereon. Such collection

and enforcement authority shall apply to any unemployment tax,

penalties or interest where a determination that an employer owes

delinquent contributions, penalties or interest has become final,

and therefore, the Oklahoma Employment Security Commission shall be

entitled to proceed by levy to collect any delinquent contribution

and to collect any penalty or interest due and owing as a result of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 133

the delinquency. The contract shall provide for the collection and

enforcement of the unemployment tax, interest and penalties in the

same manner as the collection and enforcement of any state tax

payable by any taxpayer subject to taxation under any state tax law.
Okla. Stat. tit. 68, § 68-2855 — OK Code / Title 68 / Section 68-2855
Sleeping-car and parlor-car companies - Statement under
Status: in_force

oath - Valuation and assessment.

Every sleeping-car company and parlor-car company engaged in

business in this state shall file with the Oklahoma Tax Commission a

statement under oath, showing the aggregate number of miles made by

cars operated by such company over the several lines of railroad in

this state during the fiscal year next preceding the date of such

statement; the total number of cars owned by such company and the

total value thereof and the average number of miles traveled by cars

of the particular class covered by the statement in the ordinary

course of business during the fiscal year, and it shall be the duty

of the State Board of Equalization to ascertain the number of cars

required to make the total mileage of cars of such corporation

within the period of one (1) year. Said Board shall ascertain and

fix a valuation upon each particular class of said cars, and the

number so ascertained to be required to make the total mileage of

the cars of each such corporation, within the period of one (1)

year, shall be assessed to the respective corporations, and such

assessment shall be included in the record of the proceedings of the

Board and shall be certified by the State Auditor and Inspector to

the county clerks of the several counties of the state wherein such

cars are operated in the same manner as property of the other

railroads, air carriers and public service corporations is certified

and returned.
Okla. Stat. tit. 68, § 68-2481.4 — OK Code / Title 68 / Section 68-2481.4
Payment of revaluation costs - Apportionment of costs -
Status: in_force

Appropriation of amount - Statement to jurisdictions receiving

revenue - Billing statement.

A. The cost of the comprehensive program of revaluation shall

be paid by appropriate warrants from those who receive the revenues

of the mill rates levied on the property of the county in the

following manner: The county assessor shall prepare a special

budget for such comprehensive program of revaluation and file the

same with the county excise board or county budget board.

B. That board shall apportion such cost among the various

recipients of revenues from the mill rates levied, including the

county, all cities and towns, all school districts excluding any

sinking funds of such recipients, in the ratio which each

recipient's total tax proceeds collected from its mill rates levied

for the preceding year bears to the total tax proceeds of all

recipients, excluding sinking funds, from all their mill rates

levied for the preceding year.

C. Such amounts shall be included in or added to the budgets of

each such recipient and the mill rates to be established by the

board for each such recipient for the current year shall include and

be based upon such amounts. Then the board and each such recipient

shall appropriate the said amounts to the county assessor for

expenditure for the comprehensive program of revaluation.

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

jurisdictions within the county which receive revenue from an ad

valorem mill rate excluding sinking funds. Such statement shall

include the following information:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1113

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

incorporated in the jurisdiction's budget;

2. All jurisdictions receiving statements from the county

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

proportion of each to the combined mill rates of each jurisdiction

within the county for the previous year; the proportions specified

in this paragraph should sum to one hundred percent (100%); and

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

the charge for each jurisdiction of the county based upon the

proportions specified in paragraph 2 of this subsection; the total

of all current year charges for all county jurisdictions should sum

to the total county assessor's budget for the comprehensive program

of revaluation for the current fiscal year.

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

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

board, the county assessor shall nevertheless include any such

jurisdiction in the calculations required under subsection A of this

section. The county assessor shall also render a billing statement

to any such jurisdiction showing the charge for the current fiscal

year due from the jurisdiction. Such billing statement shall also

show all the information specified in paragraphs 2 and 3 of

subsection D of this section. Such billing statement shall clearly

indicate that the charge payable by the jurisdiction is due and

payable by December 31 of the current fiscal year.
Okla. Stat. tit. 68, § 68-3127 — OK Code / Title 68 / Section 68-3127
Notice of resale
Status: in_force

The county treasurer, according to the law, shall give notice of

the resale of such real estate by publication of said notice once a

week for four (4) consecutive weeks preceding such sale, in some

newspaper, having been continuously published one hundred four (104)

consecutive weeks with admission to the United States mails as

second-class mail matter, with paid circulation and published in the

county where delivered to the mails, to be designated by the county

treasurer; and if there be no paper published in the county, or

publication is refused, the county treasurer shall give notice by

written or printed notice posted on the door of the courthouse.

Such notice shall contain a description of the real estate to be

sold, the name of the record owner of said real estate as of the

preceding December 3l or later as shown by the records in the office

of the county assessor, which records shall be updated based on real

property conveyed after October 1 each year, the time and place of

sale, the website if conducted through an online auction, a

statement of the date on which said real estate taxes first became

due and payable as provided for in Section 2913 of this title, the

year or years for which taxes have been assessed but remain unpaid

and a statement that the same has not been redeemed, the total

amount of all delinquent taxes, costs, penalties and interest

accrued, due and unpaid on the same, and a statement that such real

estate will be sold to the highest bidder for cash. It shall not be

necessary to set forth the amount of taxes, penalties, interest and

costs accrued each year separately, but it shall be sufficient to

publish the total amount of all due and unpaid taxes, penalties,

interest and costs. The county treasurer shall, at least thirty

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1332

(30) days prior to such resale of real estate, give notice by

certified mail, by mailing to the record owner of said real estate,

as shown by the records in the county assessor's office, which

records shall be updated based on real property conveyed after

October 1 each year, and to all mortgagees of record of said real

estate a notice stating the method, the time and, if in person,

place of said resale and showing the legal description of the real

property to be sold. If the county treasurer does not know and

cannot, by the exercise of reasonable diligence, ascertain the

address of any mortgagee of record, then the county treasurer shall

cause an affidavit to be filed with the county clerk, on a form

approved by the State Auditor and Inspector, stating such fact,

which affidavit shall suffice, along with publication as provided

for by this section, to give any mortgagee of record notice of such

resale. Neither failure to send notice to any mortgagee of record

of said real estate nor failure to receive notice as provided for by

this section shall invalidate the resale, but the resale tax deed

shall be ineffective to extinguish any mortgage on said real estate

of a mortgagee to whom no notice was sent. A failure to advertise,

an error in the advertisement, or an error in conducting the sale

shall not invalidate a sale at the proper time and places for taxes

of any land on which the taxes were due and not paid. Beginning on

April 24, 2008, no encumbrancer of real property in this state shall

be permitted to file any instrument purporting to encumber real

property in any county of the state with any county clerk unless the

instrument states on its face the mailing address of such

encumbrancer.
Okla. Stat. tit. 68, § 68-263 — OK Code / Title 68 / Section 68-263
Attachment of sums due taxpayer from state
Status: in_force

A. If any tax warrant or certificate remains outstanding and

unpaid, the Tax Commission may issue an order attaching the sums due

or to become due, up to the amount of the liability upon such tax

warrant or certificate, upon any contract between the taxpayer named

in such tax warrant or certificate and the State of Oklahoma or any

department, board, institution, commission or agency thereof, for

the furnishing of any services, goods, merchandise, supplies,

materials or equipment for which payment is made upon claims

approved by the Office of Management and Enterprise Services.

B. A certified copy of the attachment order shall be delivered

to the Director of the Office of Management and Enterprise Services

and notice of such attachment shall be mailed to the taxpayer at the

taxpayer's last-known address.

C. From and after receipt of the attachment order, the Director

of the Office of Management and Enterprise Services shall not pay

nor shall the State Treasurer issue any check or warrant for payment

to the taxpayer for the sums or funds so attached without a written

release from the Tax Commission.

D. The attachment orders issued by the Tax Commission shall

continue in force until released by the Tax Commission. The Tax

Commission may issue subsequent or successive attachment orders,

which shall be cumulative.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 137

E. If the taxpayer fails within thirty (30) days after his

claim upon such contract, or contracts if there are more than one,

has been initially received by the Director of the Office of

Management and Enterprise Services, or within thirty (30) days after

the mailing of notice of such attachment, whichever is later, to

obtain and file with the Director of the Office of Management and

Enterprise Services a release executed by the Tax Commission, the

Director of the Office of Management and Enterprise Services shall

authorize the payment to the Tax Commission of the sums or funds

attached, or so much thereof as have been certified for payment

pursuant to procedures prescribed by the Director of the Office of

Management and Enterprise Services. Such payments to the Tax

Commission shall be credited against the liability on the tax

warrant or certificate, and shall constitute to the extent thereof,

payment by the state, department, board, institution, commission or

agency to the taxpayer upon such contract.

F. The Tax Commission may release funds from the claims or

contracts attached to effectuate payment of the liability on such

tax warrant or certificate or to protect the interest of the state,

and shall release the funds attached within thirty (30) days of full

payment of such liability.

G. The provisions of this section shall not apply to payroll

claims of or on behalf of employees of this state.

H. No person, firm or corporation that is delinquent in the

reporting or paying of any tax due under the laws of this state

shall be registered as a vendor under the provisions of Section

85.33 of Title 74 of the Oklahoma Statutes, nor included on the

approved bidder lists maintained by the Purchasing Division of the

Office of Management and Enterprise Services.
Okla. Stat. tit. 68, § 68-216.3 — OK Code / Title 68 / Section 68-216.3
Voluntary Compliance Initiative
Status: in_force

A. For the purpose of encouraging the voluntary disclosure and

payment of taxes owed to this state, the Oklahoma Tax Commission is

hereby authorized and directed, subject to the availability of

funds, to establish a Voluntary Compliance Initiative for eligible

taxes, as provided in this section. A taxpayer shall be entitled to

a waiver of penalty, interest and other collection fees or costs due

on eligible taxes if the taxpayer voluntarily files delinquent tax

returns and pays the taxes due during the compliance initiative.

The time in which a voluntary payment of tax liability may be made

or the taxpayer may enter into a payment program acceptable to the

Tax Commission for the payment of the unpaid taxes in full in the

manner and time established in a written payment program agreement

between the Tax Commission and the taxpayer under the Voluntary

Compliance Initiative is limited to the period beginning on

September 14, 2015, and ending on November 13, 2015.

B. Upon payment of the eligible taxes under the Voluntary

Compliance Initiative established, the Tax Commission shall abate

and not seek to collect any interest, penalties, collection fees, or

costs that would otherwise be applicable and release any liens

imposed. Provided, if the delinquent taxes are remitted to a debt

collection agency contracting with the Tax Commission pursuant to

Section 255 of this title, the debt collection agency contract fee

shall not be waived.

C. As used in this section, "eligible taxes" shall include the

following taxes that were due and payable for any tax period or

periods ending before January 1, 2015:

1. Mixed beverage tax levied pursuant to Section 576 of Title

37 of the Oklahoma Statutes;

2. Gasoline and diesel tax levied pursuant to Section 500.4 of

Title 68 of the Oklahoma Statutes;

3. Gross production and petroleum excise tax levied pursuant to

Sections 1001, 1101 and 1102 of Title 68 of the Oklahoma Statutes;

4. Sales tax levied pursuant to Section 1354 of Title 68 of the

Oklahoma Statutes;

5. Use tax levied pursuant to Section 1402 of Title 68 of the

Oklahoma Statutes;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 83

6. Income tax levied pursuant to Section 2355 of Title 68 of

the Oklahoma Statutes;

7. Withholding tax levied pursuant to Section 2385.2 of Title

68 of the Oklahoma Statutes; and

8. Privilege tax levied pursuant to Section 2370 of Title 68 of

the Oklahoma Statutes.

D. The Tax Commission shall promulgate rules detailing the

terms and other conditions of this program.

E. The Tax Commission is authorized to expend necessary

available funds, including contracting with third parties, to

publicly advertise, assist in the collection of eligible taxes, and

administer the Voluntary Compliance Initiative and shall be exempt

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

Statutes for the purpose of implementing this section.
Okla. Stat. tit. 68, § 68-24302.5 — OK Code / Title 68 / Section 68-24302.5
Renumbered as § 3401 of this title by Laws 1988, c
Status: in_force

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

1, 1992.
Okla. Stat. tit. 68, § 68-4306 — OK Code / Title 68 / Section 68-4306
Proceeds from county or municipality sales tax
Status: in_force

No proceeds from the levy of any sales tax imposed by a county

or a municipality shall be affected by the provisions of this act

and the proceeds from any such levy shall be collected and remitted

as required by the Oklahoma Sales Tax Code. The distribution of the

revenues shall be made in accordance with all applicable

requirements of law with respect to such sales tax levies.
Okla. Stat. tit. 68, § 68-4202 — OK Code / Title 68 / Section 68-4202
Purpose – Legislative intent – Incentive payments
Status: in_force

A. It is the purpose of this act to implement the provisions of

the constitutional amendment contained in Enrolled Senate Bill No.

755 of the 1st Session of the 50th Oklahoma Legislature.

B. It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

support retention of manufacturing establishments:

a. that yield higher long-term benefits for job retention

and increase the wealth of the state,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1482

b. that create competitive advantages for the State of

Oklahoma in attracting and retaining industries and

jobs, and

c. that hold the promise of significant modernization and

retooling that will assure the stability of the

industry in Oklahoma and, by doing so, help enlarge

the tax base and stabilize the economy of the State of

Oklahoma when there is a direct threat to the existing

revenue base and wealth of the state because existing

establishments are at risk of being lost to other

states or nations;

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

connection with a particular establishment be directly related to

benefits caused by retention of jobs and investment and the placing

of new investment, created as a result of the establishment

modernizing and retooling in, and thereby remaining and growing in

the State of Oklahoma as reflected by the economic impact,

historical contributions trends and tax revenue projections

analyses;

3. The Quality Investment Committee created by this act, the

Oklahoma Department of Commerce, the Oklahoma Tax Commission, the

Governor, the President Pro Tempore of the Senate and the Speaker of

the House of Representatives implement the provisions of this act

and exercise all powers as authorized in this act. The exercise of

powers conferred by this act shall be deemed and held to be the

performance of essential public purposes; and

4. Nothing herein shall be construed to constitute a guarantee

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

individual, company or corporation or association. Nor does this

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

pledged or loaned to any individual, company, corporation or

association. Nothing herein shall be construed to constitute a gift

by the State of Oklahoma to any individual, company, corporation or

association.

C. In fiscal years when the provisions of subparagraph a of

paragraph 6 of Section 23 of Article X of the Oklahoma Constitution

are not applicable and the balance at the beginning of such fiscal

year in the Constitutional Reserve Fund is equal to or greater than

Eighty Million Dollars ($80,000,000.00), up to Ten Million Dollars

($10,000,000.00) may be expended for the purpose of providing

incentives to support retention of at-risk manufacturing

establishments in this state in order to retain employment for

residents of this state. Such incentives shall be paid by the

Oklahoma Tax Commission upon a unanimous finding by the Governor,

the Speaker of the House of Representatives and the President Pro

Tempore of the Senate that:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1483

1. Such incentives have been recommended by the Quality

Investment Committee created by this act pursuant to criteria set

out by law;

2. The incentive will result in a substantial benefit to this

state; and

3. Payment of the incentive would be in accordance with law.
Okla. Stat. tit. 68, § 68-282 — OK Code / Title 68 / Section 68-282
Ban on class action suits related to the gross receipts
Status: in_force

tax on mixed beverages.

Notwithstanding any other provision of law, one or more members

of a class may not sue as representative parties on behalf of all

members of a class, and a court may not hereafter certify a class,

on any claim arising from the collection of monies denominated as

gross receipts tax on mixed beverages, sales tax or use tax, or in

which the damages sought or the injury claimed is monies that have

been collected as, or denominated as, gross receipts tax on mixed

beverages, sales tax or use tax, and which have been remitted to the

Oklahoma Tax Commission or other governmental taxing authority.
Okla. Stat. tit. 68, § 68-251 — OK Code / Title 68 / Section 68-251
Filing petitions and applications for collection of
Status: in_force

delinquent taxes by mail.

Notwithstanding the provisions of any statute or court rule to

the contrary the Tax Commission may file petitions and applications

in the various district courts of this state to initiate actions

authorized in Section 201 et seq. of Title 68 of the Oklahoma

Statutes, for collection of delinquent state taxes by mailing same

to the respective court clerk of the district courts of this state.

Upon receipt of such petition or application, the court clerk shall

cause hearings to be set as required by law, and shall cause the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 128

necessary summons or notice to be issued and served by sheriff or

mail, as set forth in the summons or notice.
Okla. Stat. tit. 68, § 68-53007 — OK Code / Title 68 / Section 68-53007
Renumbered as § 2-11-407 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-2847 — OK Code / Title 68 / Section 68-2847
Property of railroads, air carriers and public service
Status: in_force

corporations - Valuation and assessment.

A. The property of all railroads, air carriers and public

service corporations shall be assessed annually by the State Board

of Equalization at its fair cash value estimated at the price it

would bring at a fair voluntary sale.

B. Taxable values of real and personal property of all

railroads, air carriers and public service corporations shall be

established in accordance with the requirements of Section 8 of

Article X of the Oklahoma Constitution. The State Board of

Equalization shall determine the taxable value of all taxable

property that the Board is required by law to assess and value, and

shall determine such taxable value in accordance with the

requirements of Section 8 of Article X of the Oklahoma Constitution.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1180

C. The State Board of Equalization shall assess the property of

that subclass of public service corporations known as video services

providers, as defined in Section 2808 of this title, as provided:

1. Every video services provider shall file with the State

Board of Equalization a certification regarding total gross receipts

for the immediate preceding calendar year by April 15 and shall

specify the total gross receipts derived from video programming

services;

2. The State Board of Equalization shall determine the

percentage of gross receipts the video services provider has derived

from video programming in the immediately preceding calendar year;

and

3. The percentage determined pursuant to paragraph 2 of this

subsection shall be applied to the taxable fair cash value allocated

to Oklahoma, and the resulting fair cash value attributable to video

programming services shall be assessed using the statewide average

of the assessment ratios applied to the assets of cable television

companies in that tax year. Unless the taxpayer or the State Board

of Equalization demonstrates otherwise, the statewide average

assessment ratio applied to the personal property of a cable

television company shall be assumed to be twelve percent (12%).

D. The percentage of fair cash value for real and personal

property of railroads, air carriers and public service corporations

required by the Oklahoma Constitution to be taxable shall be the

percentage at which it was assessed on January 1, 1996, in

accordance with the provisions of paragraph 3 of subsection A of

Section 8 of Article X of the Oklahoma Constitution, and, subject to

the requirements of federal law, shall be uniformly applied to

calculate the taxable values of public service corporation property

within the state for the applicable assessment year.
Okla. Stat. tit. 68, § 68-2864 — OK Code / Title 68 / Section 68-2864
State Board of Equalization - Membership - Sessions -
Status: in_force

Officers - Quorum - Powers, duties and authority - Fees.

A. The Governor, State Auditor and Inspector, State Treasurer,

Lieutenant Governor, Attorney General, Superintendent of Public

Instruction and President of the Board of Agriculture shall

constitute the State Board of Equalization, and the Board must hold

a session at the Capitol of the state, commencing at 10:00 a.m. on

December 1, or the first working day thereafter, of each year for

the purpose of equalizing the taxable property values of the several

counties for the next following assessment year. The State Auditor

and Inspector shall notify all other members of the Board of the

time and place of the annual session as herein required. The

Governor shall serve as chair and the State Auditor and Inspector

shall serve as secretary of the Board, and a vice-chair shall be

elected from the other members. In case of the absence or failure

of the chair and secretary, or either of them, to so act on the

statutory meeting date, any four or more members thereof shall

proceed on such date to conduct the Board's session and carry on its

work as herein required. Any official action by the Board shall

require approval by a majority of all members of the Board.

B. It shall be the duty of the Board to examine the various

county assessments and to equalize, correct and adjust the same as

between and within the counties by determining the ratio of the

aggregate assessed value of the property or any class thereof, in

any or all of them, to the fair cash value thereof as herein

defined, and to order and direct the assessment rolls of any county

in this state to be so corrected as to adjust and equalize the

valuation of the real and personal property among the several

counties during the next succeeding assessment year. The Board is

hereby authorized to appoint a committee of its members or designate

a third party to assist the Board in the resolution of any dispute

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1195

between a county assessor and the Oklahoma Tax Commission. Any

recommendation or proposed means of resolving the dispute developed

by such committee or third party shall be submitted to the Board for

final action.

C. In determining the assessment ratio for all air carrier

property and all railroad property, the Board shall be subject to

the provisions of paragraph 3 of subsection A of Section 8 of

Article X of the Oklahoma Constitution.

D. In order to equalize, correct and adjust the various county

assessments within the counties as required by this section, the

Board shall analyze the relationship between the assessed value and

the fair cash value for each use category of real property and

separately analyze the relationship between the assessed value and

the fair cash value for the agricultural use category, the

residential use category and the commercial/industrial use category.

The Board shall order any increase or decrease determined by the

Board to be necessary for equalization of property values within the

county, including, but not limited to, the authority to require an

assessment ratio for a use category bearing a specific relationship

to the percentage used to determine taxable value of real property

in the county for the applicable assessment year pursuant to the

provisions of Section 8 of Article X of the Oklahoma Constitution.

E. The Board shall equalize, correct and adjust the various

county assessments as between the counties as required by this

section by ordering any increase or decrease required as prescribed

by this subsection. The Board shall order any increase or decrease

required to comply with the assessment ratio in effect for the

applicable assessment year pursuant to the provisions of Section 8

of Article X of the Oklahoma Constitution.

F. The Board shall set a fee or schedule of fees to be used by

county assessors for the search, production and copying in

electronic and/or digital format of property data, administration

files, sketches and pictures for the real property maintained within

the county assessors’ computer systems for commercial purposes.

Such fee or schedule of fees shall be uniform across the state to

the extent possible with variances between the counties permitted to

allow for the ability of various counties to produce data based on

available technology, personnel and budget resources. The fee or

schedule of fees shall not apply or be charged to individual

property owners obtaining information on the owner’s property for

the owner’s use. After establishing the fee or schedule of fees

each year at its December 1 meeting, the Board shall review the fee

or schedule of fees and make adjustments necessary to ensure uniform

application to the extent possible across all counties and to take

into account technological changes that may occur over time. The

Board may direct that a county assessor’s compliance with the fee or

schedule of fees be considered when the county assessment

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1196

examination is performed pursuant to the requirements of this

section. Fees collected pursuant to this subsection shall be

deposited in the applicable county assessor revolving fund, as

provided in Section 2829.1 of this title, and the expenditure of

such funds shall be subject to the provisions of such section. The

fee or schedule of fees applicable to a county assessor shall be

posted within its principal office and with the county clerk. The

Board shall only establish fees or a fee schedule wherein the

custodian shall charge reasonable costs for the retrieval of an

existing record, regardless of format. Reasonable costs shall not

exceed the actual cost of duplication of the record. As used in this

section, “actual cost of duplication” means the cost of materials

and supplies used to duplicate or reproduce the record. Costs for

labor may only be charged when the request requires the custodian to

compile data, extract data or redact information in order to create

a new document to comply with a public record request. Records not

readily available at the time of request shall be provided by the

custodian of records within a reasonable time after receipt of the

request. A reasonable time shall be presumed to be three (3)

working days or less. The period may be extended by the custodian

if extenuating circumstances exist. The period of extension shall

not exceed seven (7) working days, unless:

1. The period of extension is agreed to by both parties;

2. The request is voluminous; or

3. Fulfilling the request would impair the custodian’s ability

to discharge its duties.

The custodian shall notify the person requesting the records

within seven (7) working days of the reason why the request cannot

be fulfilled within the time period requested by the requestor and

when the custodian will provide the records.
Okla. Stat. tit. 68, § 68-1008a — OK Code / Title 68 / Section 68-1008a
Refund of payments to Commissioners of the Land Office
Status: in_force

A. If any person responsible for paying oil or gas royalty to

the Commissioners of the Land Office has, after January 1, 1978,

paid or caused to be paid, or pays, or causes to be paid, to the

Oklahoma Tax Commission, gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, petroleum excise tax

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes, on such royalty, the Commissioners of the Land

Office shall recover the taxes so paid directly from the Oklahoma

Tax Commission. For the purposes of this act, the Commissioners of

the Land Office shall not be subject to the time limitations for

refunds of Section 227 or Section 1008 of Title 68 of the Oklahoma

Statutes. Notwithstanding any other provision of the Oklahoma

Oklahoma Statutes - Title 68. Revenue and Taxation Page 388

Statutes, the Oklahoma Tax Commission shall not be required to pay

interest or penalties on such taxes to the Commissioners of the Land

Office.

B. Upon written request and proper documentation provided by

the Commissioners of the Land Office, the Oklahoma Tax Commission

shall pay to the Commissioners of the Land Office any gross

production tax pursuant to Section 1001 of Title 68 of the Oklahoma

Statutes, petroleum excise tax pursuant to Section 1101 of Title 68

of the Oklahoma Statutes, excise tax on gas, pursuant to Section

1102 of Title 68 of the Oklahoma Statutes, or conservation excise

tax pursuant to Section 1108 of Title 68 of the Oklahoma Statutes

paid on oil or gas royalty due to the Commissioners of the Land

Office. Said written request shall only be issued as the result of

a determination by the Commissioners of the Land Office that

erroneous payment of such gross production tax pursuant to Section

1001 of Title 68 of the Oklahoma Statutes, excise tax on gas

pursuant to Section 1102 of Title 68 of the Oklahoma Statutes, or

conservation excise tax pursuant to Section 1108 of Title 68 of the

Oklahoma Statutes has been made to the Oklahoma Tax Commission after

January 1, 1978. Such determination by the Commissioners of the

Land Office may create a presumption that the evidence upon which

the Commissioners of the Land Office relied in reaching the

determination of erroneous payment is correct. The Oklahoma Tax

Commission shall not, however, be bound by the presumption of

correctness but may, if the Oklahoma Tax Commission deems the

circumstances to warrant, present evidence in rebuttal thereof.

C. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, after January 1, 1978, and

before January 1, 1989, paid or caused to be paid, or pays, or

causes to be paid, to the Oklahoma Tax Commission, gross production

tax pursuant to Section 1001 of Title 68 of the Oklahoma Statutes,

petroleum excise tax pursuant to Section 1101 of Title 68 of the

Oklahoma Statutes, excise tax on gas pursuant to Section 1103 of

Title 68 of the Oklahoma Statutes, or conservation excise tax

pursuant to Section 1108 of Title 68 of the Oklahoma Statutes, on

said royalty, shall be liable to the Commissioners of the Land

Office for interest thereon, pursuant to the Oklahoma Statutes.

Notwithstanding any other provision of the Oklahoma Statutes, such

person shall not be liable to the Commissioners of the Land Office

for penalties thereon.

D. Any person responsible for paying oil or gas royalty to the

Commissioners of the Land Office who has, on or after January 1,

1989, paid or caused to be paid, or pays or causes to be paid, to

the Oklahoma Tax Commission, gross production tax pursuant to

Section 1001 of Title 68 of the Oklahoma Statutes, petroleum excise

tax pursuant to Section 1101 of Title 68 of the Oklahoma Statutes,

excise tax on gas pursuant to Section 1103 of Title 68 of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 389

Oklahoma Statutes, or conservation excise tax pursuant to Section

1108 of Title 68 of the Oklahoma Statutes, on said royalty, shall be

liable to the Commissioners of the Land Office for interest and

penalties thereon, pursuant to the Oklahoma Statutes.

E. The Oklahoma Tax Commission is hereby authorized to make

refund payments to the Commissioners of the Land Office pursuant to

the provisions of this act as though the Commissioners of the Land

Office were a taxpayer or tax remitter.

F. Nothing in this act shall preclude the Commissioners of the

Land Office from collecting royalty payments directly from their

lessees or the designees of their lessees, other than as specified

in this act.
Okla. Stat. tit. 68, § 68-1352.1 — OK Code / Title 68 / Section 68-1352.1
"Farm", "farming", "farming operation", "agricultural
Status: in_force

production" and "production of agricultural products" defined.

As used in the Oklahoma Sales Tax Code, the terms "farm",

"farming", "farming operation", "agricultural production" and

"production of agricultural products" shall be deemed to include the

planting, growing, cultivation and harvesting of shrubs, flowers,

trees and other plants for sale in the wholesale division of a

nursery operation and the planting, growing, cultivation and

harvesting of sod by commercial growers of sod.
Okla. Stat. tit. 68, § 68-24103 — OK Code / Title 68 / Section 68-24103
Renumbered as § 3023 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-2886 — OK Code / Title 68 / Section 68-2886
Illegality for which no appeal provided - Payment -
Status: in_force

Notice of suit - Investment of protested taxes.

In all cases where the illegality of the tax is alleged to arise

by reason of some action from which the laws provide no appeal, the

aggrieved person shall pay the full amount of the taxes and give

notice of any lawsuit by such person at the time and in the manner

provided by Section 2884 of this title. It shall be the duty of the

county treasurer to hold, invest and disburse such taxes only in the

manner provided for by Section 2884 of this title.
Okla. Stat. tit. 68, § 68-3632 — OK Code / Title 68 / Section 68-3632
Definitions
Status: in_force

As used in the Filmed in Oklahoma Act of 2021:

1. "Above-the-line personnel" means producers, principal cast,

screenwriters, and directors who work on production of films or

television series. The qualifying salary of above-the-line

personnel may be included as crew, as defined in paragraph 3 of this

section, if the salaries are paid to loan-out corporations and

limited liability companies registered to do business in this state

or the salaries are paid to Oklahoma-based above-the-line personnel.

The qualifying salary of above-the-line personnel shall not comprise

more than twenty-five percent (25%) of total expenditures as defined

in paragraph 5 of this section. For purposes of this paragraph,

"Oklahoma-based" means a company or individual with an Oklahoma

income tax requirement;

2. "Apprentice" means a person who works for a skilled or

qualified person in order to learn a trade or profession for an

agreed-upon period of time. An apprentice may work in any of the

trades recognized by the Oklahoma Department of Commerce as

necessary for a film production. An apprentice shall be required to

complete safety training appropriate for the duties to be performed

in connection with a qualified project and also to complete a course

related to and with the objective of preventing workplace

misbehavior, such as bullying and sexual harassment;

3. "Crew" means any person who works on preproduction,

principal photography and post-production, with the exception of

above-the-line personnel;

4. "Eligible television series" means a project if either

seventy-five percent (75%) of the series season is filmed within the

state or, for an episodic television pilot;

5. "Expenditure" or "production cost" includes but is not

limited to:

a. wages or salaries of persons who are residents of this

state or who are enrolled as full-time students at a

college or university located in the state offering an

undergraduate degree program or an Oklahoma Career

Tech Certification Program or who are on active

military duty and stationed in Oklahoma or involved in

a restorative workforce program and who have earned

income from working on a film in this state including

payments to personal services corporations with

respect to the services of qualified performing

artists, pursuant to the provisions of the Internal

Revenue Code, 26 U.S.C., Section 62(a)(2),

b. the cost of construction and operations, wardrobe,

accessories and related services,

c. the cost of photography, sound synchronization,

lighting and related services,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1404

d. the cost of editing and related services,

e. rental of facilities and equipment,

f. other direct costs of producing a film, and

g. the wages and salaries of persons who are defined and

registered as an Oklahoma Expatriate by the Oklahoma

Film and Music Office;

6. "Film" means a professional single media, multimedia program

or feature, which is not child sexual abuse material as defined in

subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes

or obscene material as defined in paragraph 1 of subsection B of

Section 1024.1 of Title 21 of the Oklahoma Statutes including, but

not limited to, animation, commercials, documentaries, feature

films, game shows, pilots, reality television, scripted television,

talk shows, national advertising messages that are broadcast on a

national affiliate or cable network, fixed on film or digital video,

which can be viewed or reproduced and which is exhibited in

theaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets. The term shall also

include filming for interactive and video gaming including, but not

limited to, green screen, motion capture and similar production

techniques;

7. "Live audience episodic television" means episodic

television filmed in front of a live audience intended for broadcast

on network television, cable and streaming platforms. The audience

should consist of a minimum of fifty (50) people;

8. “Loan-out corporation” or “loan-out company” means a

corporation or limited liability company actively registered with

the Oklahoma Secretary of State to do business in this state as a

foreign or domestic entity used by above-the-line personnel and crew

to report payments received from the production as Oklahoma earnings

for the personnel or crew member;

9. "Multi-film deal" means a project in which a production

company films at least seventy-five percent (75%) of main crew

principal photography for three (3) or more films in this state

within three (3) years or where the third film starts main crew

principal photography within the three-year period;

10. "Nonresident crew member" means a person who is not an

Oklahoma resident, hired for a qualifying production project

occurring within the state and who is subject to the payment of

Oklahoma employment taxes;

11. "Production company" means a person, producer or company

who produces film for exhibition in theaters, on television or

elsewhere;

12. "Qualified production expenditure amount" means an

expenditure defined pursuant to paragraph 5 of this section; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1405

13. "Qualified soundstage facility" means a state-certified

industry standard soundstage facility having not less than seven

thousand five hundred (7,500) square feet of combined soundstage

space and with a total state rental cost to the production company

equal to at least three percent (3%) of the qualifying Oklahoma

expenditures with respect to a production.
Okla. Stat. tit. 68, § 68-2824 — OK Code / Title 68 / Section 68-2824
Special assistance in valuation of certain property
Status: in_force

Any county assessor may request special assistance from the

Oklahoma Tax Commission in the valuation of property which requires

specialized knowledge not otherwise available to the assessor's

staff. Upon approval of such request, the Oklahoma Tax Commission

may assist the assessor in the valuation of such property in such

manner as the Oklahoma Tax Commission, in its discretion, considers

proper and adequate.
Okla. Stat. tit. 68, § 68-262 — OK Code / Title 68 / Section 68-262
Audits of entities believed to owe additional taxes
Status: in_force

The Oklahoma Tax Commission may contract with private auditors

or audit firms to audit the books of individuals, firms, or

corporations which the Tax Commission believes may owe the State of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 136

Oklahoma additional tax monies. The Tax Commission may contract and

may expend monies from the Oklahoma Tax Commission Reimbursement

Fund to enter into such contracts. However, in no instance shall

any such contract be paid upon a percentage basis, or on any basis

whereby the compensation under the contract is dependent upon the

amount of monies collected. Any such contract containing a

provision whereby the compensation is conditioned upon or measured

directly or indirectly by the amount of money collected shall be

void and unenforceable. The Tax Commission may contract and may

expend monies from the Oklahoma Tax Commission Reimbursement Fund in

payment of a reasonable fee of the delivered funds in payment of

contracts entered into with temporary service companies or

professional collection agencies as necessary for the collection of

delinquent taxes or other monies owed to the state. Such payment

shall not be made until the funds have been deposited with the Tax

Commission. Temporary employees or contractors hereunder shall not

disclose confidential tax information except as authorized by

Section 205 of this title, subject to the penalties contained

therein.
Okla. Stat. tit. 68, § 68-1354.29 — OK Code / Title 68 / Section 68-1354.29
Purchase of digital good, computer software delivered
Status: in_force

electronically, or service delivered electronically - Multiple

Points of Use (MPU) Exemption Form.

A. Notwithstanding the provisions of Section 20 of this act, a

purchaser of direct mail that is not a holder of a direct pay permit

shall provide to the seller in conjunction with the purchase either

a Direct Mail Form or information to show the jurisdictions to which

the direct mail is delivered to recipients.

Upon receipt of the Direct Mail Form, the seller is relieved of

all obligations to collect, pay or remit the applicable tax and the

purchaser is obligated to pay or remit the applicable tax on a

direct pay basis. A Direct Mail Form shall remain in effect for all

future sales of direct mail by the seller to the purchaser until it

is revoked in writing.

Upon receipt of information from the purchaser showing the

jurisdictions to which the direct mail is delivered to recipients,

the seller shall collect the tax according to the delivery

information provided by the purchaser. In the absence of bad faith,

the seller is relieved of any further obligation to collect tax on

any transaction where the seller has collected tax pursuant to the

delivery information provided by the purchaser.

B. If the purchaser of direct mail does not have a direct pay

permit and does not provide the seller with either a Direct Mail

Form or delivery information, as required by subsection A of this

section, the seller shall collect the tax according to paragraph 5

of subsection A of Section 20 of this act. Nothing in this

Oklahoma Statutes - Title 68. Revenue and Taxation Page 462

subsection shall limit a purchaser’s obligation for sales or use tax

to any state to which the direct mail is delivered.

C. If a purchaser of direct mail provides the seller with

documentation of direct pay authority, the purchaser shall not be

required to provide a Direct Mail Form or delivery information to

the seller.
Okla. Stat. tit. 68, § 68-5306 — OK Code / Title 68 / Section 68-5306
Qualifications
Status: in_force

When used in this act, the terms "automobile", "truck",

"manufactured home", "travel trailer" and "motorcycle" shall have

the meanings as same are respectively defined in the Oklahoma

Vehicle License and Registration Act, and the terms "new

automobile", "new truck", "new motorcycle", "new manufactured home"

and "new recreational vehicle" shall be given the same meaning as

the term "new vehicle" is defined in the Oklahoma Vehicle License

and Registration Act. Vessel and motors shall have the same

meanings as in the Oklahoma Vessel and Motor Registration Act. The

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1515

term "truck" shall also include truck-tractors and farm trucks, but

this act shall not be construed as relieving or exempting from ad

valorem taxation the inventory of dealers in special mobilized

machinery, motor homes or any other similar self-propelled vehicles.
Okla. Stat. tit. 68, § 68-2368.31 — OK Code / Title 68 / Section 68-2368.31
Donation from tax refund – Oklahoma AIDS Care
Status: in_force

Revolving Fund.

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

which begin after December 31, 2018, and each state corporate tax

return form for tax years beginning after December 31, 2018, shall

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

benefit of the Oklahoma AIDS Care Revolving Fund.

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

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

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

credit of the Oklahoma AIDS Care Revolving Fund created in

subsection C of this section.

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

fund to be designated the "Oklahoma AIDS Care Revolving Fund" and

administered by the Department of Human Services. The fund shall be

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

consist of all the monies received by the Department of Human

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

All monies accruing to the credit of the fund are appropriated and

may be budgeted and expended by the Department of Human Services at

the beginning of each fiscal year for the purpose of providing

grants to the Oklahoma AIDS Care Fund for purposes of emergency

assistance, advocacy, education, prevention and collaboration with

other entities. Expenditures from the fund shall be made upon

warrants issued by the State Treasurer against claims filed as

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1060

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

Enterprise Services for approval and payment.

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

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

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

Such claims shall be filed pursuant to the provisions of Section

2373 of Title 68 of the Oklahoma Statutes. Prior to the

apportionment set forth in this section, an amount equal to the

total amount of refunds made pursuant to this subsection during any

one (1) year shall be deducted from the total donations received

pursuant to this section during the following year and such amount

deducted shall be paid to the State Treasurer and placed to the

credit of the Income Tax Withholding Refund Account.
Okla. Stat. tit. 68, § 68-237 — OK Code / Title 68 / Section 68-237
Taxes imposed by other States
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 117

The courts of this state shall recognize and enforce liability

for taxes lawfully imposed by other states which extend a like

comity to this state.
Okla. Stat. tit. 68, § 68-6507 — OK Code / Title 68 / Section 68-6507
Tax apportionment
Status: in_force

The revenue derived from the tax levy imposed pursuant to the

provisions of Section 4 of this act shall be apportioned to the

Driving on Road Infrastructure with Vehicles of Electricity (DRIVE)

Revolving Fund created pursuant to Section 12 of this act.
Okla. Stat. tit. 68, § 68-224 — OK Code / Title 68 / Section 68-224
Declaration of termination of taxable period and
Status: in_force

acceleration of assessment.

(a) If the Tax Commission, notwithstanding that a tax return or

report, or the tax with respect thereto, may not yet be due, and

whether prior to or after the close of the taxable period, believes

that:

(1) The tax liability of any person, who has a bond on file with

the Tax Commission to indemnify the state for the payment of any

state tax, has accrued in excess of the amount of the bond, or

(2) A taxpayer intends to depart or remove from the state, or

conceal himself or any of his property subject to a lien for the

payment of any state tax, or

(3) A taxpayer intends to discontinue business, or

(4) A taxpayer intends to do any other act tending to prejudice

or render wholly or partially ineffectual proceedings to compute,

assess or collect any state tax, the Tax Commission shall by its

order declare the taxable period of any State tax terminated for

such person, and shall immediately assess the tax from any

information in its possession, notify the taxpayer, and demand

immediate payment thereof. In the event of any failure or refusal

to pay the tax by the taxpayer upon the demand of the Tax

Commission, the tax shall become delinquent and the Tax Commission

shall proceed to collect the same as in other cases of delinquent

tax.

(b) The order of the Tax Commission assessing the tax may be

appealed from as provided in this article, or the taxpayer may

furnish to the Tax Commission security that he will make any return

or report thereafter required to be filed with the Tax Commission,

and pay the tax with respect to the taxable period when due, as

provided for by the general procedure pertaining to the tax

involved. After security is approved and accepted, and such further

Oklahoma Statutes - Title 68. Revenue and Taxation Page 101

and other security with respect to the tax or taxes covered thereby

is given, as the Tax Commission shall, from time to time find

necessary and require, the payment of such taxes shall not be

enforced by any proceedings prior to the expiration of the time

otherwise allowed for paying such taxes.

(c) In cases where the assessment here authorized is made prior

to the close of the taxable period, and in case the taxpayer elects

to pay his taxes rather than to file a bond as herein provided for,

the taxpayer may pay to the Tax Commission the sum assessed,

together with additions to the tax provided by law, and at the time

of making such payment shall notify the Tax Commission of his

intention, at the close of the taxable period to file suit for

recovery as provided in this article. Upon receipt of such notice

the amount paid shall be segregated and held until the termination

of thirty (30) days following the close of the taxable period for

which levied; and if within such period, namely within thirty (30)

days following the close of the taxable period, taxpayer files suit

for recovery, the fund so segregated shall be further held pending

the final determination of such suit.
Okla. Stat. tit. 68, § 68-5102 — OK Code / Title 68 / Section 68-5102
Renumbered as § 3202 of this title by Laws 1988, c. 162,
Status: in_force

§ 160, eff. January 1, 1992.
Okla. Stat. tit. 68, § 68-500.54 — OK Code / Title 68 / Section 68-500.54
Certain statements on shipping papers prohibited
Status: in_force

A. No terminal operator shall imprint, and no supplier shall

knowingly permit a terminal operator to imprint on behalf of the

supplier, any statement on a shipping paper relating to motor fuel

to be delivered to this state or to a state having substantially the

same shipping paper legending requirements with respect to:

1. Any responsibility of the supplier or liability for payment

of the tax imposed by this act; or

2. The tax-paid or tax-collected status of any motor fuel

unless the supplier or representative of the supplier shall have

first provided the terminal operator with a representation or

direction to make the statement on behalf of the supplier.

B. Any terminal operator who shall knowingly imprint any

statement in violation of this section shall be jointly and

severally liable for all the taxes levied by this act which are not

collected by this state as a result of such actions.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 310

C. Any supplier who knowingly violates this section shall be

jointly and severally liable with the terminal operator.
Okla. Stat. tit. 68, § 68-257 — OK Code / Title 68 / Section 68-257
Notice of changes in state tax law
Status: in_force

The Tax Commission shall inform taxpayers that the Tax

Commission is not required to give actual notice to taxpayers of

changes in any state tax law. Such information shall be printed on

all tax return or report forms prescribed by the Tax Commission and

on any Tax Commission publications for general distribution as the

Commission may prescribe.
Okla. Stat. tit. 68, § 68-2829.1 — OK Code / Title 68 / Section 68-2829.1
County Assessor Fee Revolving Fund
Status: in_force

There is hereby created in the office of the county treasurer a

revolving fund for the office of the county assessor, to be

designated the "County Assessor Fee Revolving Fund". The fund shall

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

shall consist of all fees collected by the assessor and all monies

accruing to the fund. Monies deposited to the fund shall be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1165

expended by the county assessor and shall not be transferred to any

other account for a purpose other than:

1. For maintenance, replacement and upgrade of computer

hardware and software associated with county assessor databases and

geographic information systems; and

2. To provide products and services generated from the database

and geographic information system to both public and private

parties.

The intent of this section is to increase the net funding level

available to the county assessor to maintain electronic databases

and geographic information systems as required pursuant to Section

2829 of this title.
Okla. Stat. tit. 68, § 68-233 — OK Code / Title 68 / Section 68-233
Municipalities - Procedure when taxes delinquent
Status: in_force

(a) In case any city, town, county, or other political

subdivision of the state shall fail or refuse to pay in whole or in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 114

part any tax when due under the provisions of any state tax law, the

Tax Commission shall issue a tax warrant for the amount of tax due,

and the sheriff shall serve such warrant on the county treasurer.

From the date of such service, the said tax, penalties and interest

shall be a lien on all ad valorem tax penalties collected by said

treasurer for and on account of any such city, town, county, or

other political subdivision of the state until the amount of all

such delinquent tax, penalties and interest is paid; and the county

treasurer is hereby directed and required to remit the amount of all

such ad valorem tax penalties, when collected by him, to the Tax

Commission until the amount due the State of Oklahoma on such

delinquent tax is paid; provided that such lien shall not attach to

the property to which such penalties so collected are attributable.

(b) The State of Oklahoma shall have the right, on the relation

of the Tax Commission, to sue any such city, town, county, or other

political subdivision for any such tax in any court of competent

jurisdiction, and if judgment is rendered in favor of the state in

such suit it shall be collected and paid as provided by law for the

collection of judgments against cities, towns, counties, or other

political subdivisions of the state.