Okla. Stat. tit. 68, § 68-2902v2 — OK Code / Title 68 / Section 68-2902v2
Manufacturing facilities – Exemption from ad valorem
Status: in_force

tax.

A. Except as otherwise provided by subsection H of Section 3658

of this title pursuant to which the exemption authorized by this

section may not be claimed, a qualifying manufacturing concern, as

defined by Section 6B of Article X of the Oklahoma Constitution, and

as further defined herein, shall be exempt from the levy of any ad

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1260

valorem taxes upon new, expanded or acquired manufacturing

facilities including facilities engaged in research and development,

for a period of five (5) years. The provisions of Section 6B of

Article X of the Oklahoma Constitution requiring an existing

facility to have been unoccupied for a period of twelve (12) months

prior to acquisition shall be construed as a qualification for a

facility to initially receive an exemption, and shall not be deemed

to be a qualification for that facility to continue to receive an

exemption in each of the four (4) years following the initial year

for which the exemption was granted. Such facilities are hereby

classified for the purposes of taxation as provided in Section 22 of

Article X of the Oklahoma Constitution.

B. For purposes of this section, the following definitions

shall apply:

1. “Manufacturing facilities” means facilities engaged in the

mechanical or chemical transformation of materials or substances

into new products and except as provided by paragraph 6 of

subsection C of this section shall include:

a. establishments which have received a manufacturer

exemption permit pursuant to the provisions of Section

1359.2 of this title,

b. facilities including repair and replacement parts,

primarily engaged in aircraft repair, building and

rebuilding whether or not on a factory basis,

c. establishments primarily engaged in computer services

and data processing as defined under Industrial Group

Numbers 5112 and 5415, and U.S. Industry Number 334611

and 519130 of the NAICS Manual, latest revision, and

which derive at least fifty percent (50%) of their

annual gross revenues from the sale of a product or

service to an out-of-state buyer or consumer, and as

defined under Industrial Group Number 5182 of the

NAICS Manual, latest revision, which derive at least

eighty percent (80%) of their annual gross revenues

from the sale of a product or service to an out-of-

state buyer or consumer. Eligibility as a

manufacturing facility pursuant to this subparagraph

shall be established, subject to review by the

Oklahoma Tax Commission, by annually filing an

affidavit with the Tax Commission stating that the

facility so qualifies and such other information as

required by the Tax Commission. For purposes of

determining whether annual gross revenues are derived

from sales to out-of-state buyers, all sales to the

federal government shall be considered to be an out-

of-state buyer,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1261

d. facilities that the investment cost of the

construction, acquisition or expansion is Five Hundred

Thousand Dollars ($500,000.00) or more with respect to

assets placed into service during calendar year 2022.

For subsequent calendar years, the investment required

shall be increased annually by a percentage equal to

the previous year’s increase in the Consumer Price

Index-All Urban Consumers (“CPI-U”) and such adjusted

amount shall be the required investment cost in order

to qualify for the exemption authorized by this

section. The Oklahoma Department of Commerce shall

determine the amount of the increase, if any, on

January 1 of each year. The Oklahoma Tax Commission

shall publish on its website at least annually the

adjusted dollar amount in order to qualify for the

exemption authorized by this section and shall include

the adjusted dollar amount in any of its relevant

forms or publications with respect to the exemption.

Provided, “investment cost” shall not include the cost

of direct replacement, refurbishment, repair or

maintenance of existing machinery or equipment, except

that investment cost shall include capital

expenditures for direct replacement, refurbishment,

repair or maintenance of existing machinery or

equipment that qualifies for depreciation and/or

amortization pursuant to the Internal Revenue Code of

1986, as amended, and such expenditures shall be

eligible as a part of an expansion that otherwise

qualifies under this section,

e. establishments primarily engaged in distribution as

defined under Industry Numbers 49311, 49312, 49313 and

49319 and Industry Sector Number 42 of the NAICS

Manual, latest revision, and which meet the following

qualifications:

(1) construction with an initial capital investment

of at least Five Million Dollars ($5,000,000.00),

(2) employment of at least one hundred (100) full-

time-equivalent employees, as certified by the

Oklahoma Employment Security Commission,

(3) payment of wages or salaries to its employees at

a wage which equals or exceeds the average wage

requirements in the Oklahoma Quality Jobs Program

Act for the year in which the real property was

placed into service, and

(4) commencement of construction on or after November

1, 2007, with construction to be completed within

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1262

three (3) years from the date of the commencement

of construction,

f. facilities engaged in the manufacturing, compounding,

processing or fabrication of materials into articles

of tangible personal property according to the special

order of a customer (custom order manufacturing) by

manufacturers classified as operating in North

American Industry Classification System (NAICS)

Sectors 32 and 33, but does not include such custom

order manufacturing by manufacturers classified in

other NAICS code sectors, and

g. with respect to any entity making an application for

the exemption authorized by this section on or after

January 1, 2023, the establishment making application

for exempt treatment of real or personal property

acquired or improved beginning January 1, 2022, and

for any calendar year thereafter, the entity shall be

required to pay new direct jobs, as defined by Section

3603 of this title for purposes of the Oklahoma

Quality Jobs Program Act, an average annualized wage

which equals or exceeds the average wage requirement

in the Oklahoma Quality Jobs Program Act for the year

in which the real or personal property was placed into

service. The Oklahoma Tax Commission may request

verification from the Oklahoma Department of Commerce

that an establishment seeking an exemption for real or

personal property pays an average annualized wage that

equals or exceeds the average wage requirement in

effect for the year in which the real or personal

property was placed into service. For purposes of

this subparagraph, it shall not be necessary for the

establishment to qualify for incentive payments

pursuant to the Oklahoma Quality Jobs Program Act, but

the establishment shall be subject to the wage

requirements of the Oklahoma Quality Jobs Program Act

with respect to new direct jobs in order to qualify

for the exempt treatment authorized by this section.

Eligibility as a manufacturing facility pursuant to this

subparagraph shall be established, subject to review by the Tax

Commission, by annually filing an affidavit with the Tax Commission

stating that the facility so qualifies and containing such other

information as required by the Tax Commission.

Provided, eating and drinking places, as well as other retail

establishments, shall not qualify as manufacturing facilities for

purposes of this section, nor shall centrally assessed properties.

Eligibility as a manufacturing facility pursuant to this

subparagraph shall be established, subject to review by the Tax

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1263

Commission, by annually filing an application with the Tax

Commission stating that the facility so qualifies and containing

such other information as required by the Tax Commission;

2. “Facility” and “facilities”, except as otherwise provided by

this section, means and includes the land, buildings, structures and

improvements used directly and exclusively in the manufacturing

process. Effective January 1, 2022, and for each calendar year

thereafter, for establishments which have received a manufacturer

exemption permit pursuant to the provisions of Section 1359.2 of

this title, or facilities engaged in manufacturing activities

defined or classified in the NAICS Manual under Industry Nos. 311111

through 339999, inclusive, but for no other establishments, facility

and facilities means and includes the land, buildings, structures,

improvements, machinery, fixtures, equipment and other personal

property used directly and exclusively in the manufacturing process;

and

3. “Research and development” means activities directly related

to and conducted for the purpose of discovering, enhancing,

increasing or improving future or existing products or processes or

productivity.

C. The following provisions shall apply:

1. A manufacturing concern shall be entitled to the exemption

herein provided for each new manufacturing facility constructed,

each existing manufacturing facility acquired and the expansion of

existing manufacturing facilities on the same site, as such terms

are defined by Section 6B of Article X of the Oklahoma Constitution

and by this section;

2. No manufacturing concern shall receive more than one five-

year exemption for any one manufacturing facility unless the

expansion which qualifies the manufacturing facility for an

additional five-year exemption meets the requirements of paragraph 4

of this subsection and the employment level established for any

previous exemption is maintained;

3. Any exemption as to the expansion of an existing

manufacturing facility shall be limited to the increase in ad

valorem taxes directly attributable to the expansion;

4. All initial applications for any exemption for a new,

acquired or expanded manufacturing facility shall be granted only

if:

a. there is a net increase in annualized base payroll

over the initial payroll of at least Two Hundred Fifty

Thousand Dollars ($250,000.00) if the facility is

located in a county with a population of fewer than

seventy-five thousand (75,000), according to the most

recent Federal Decennial Census, while maintaining or

increasing base payroll in subsequent years, or at

least One Million Dollars ($1,000,000.00) if the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1264

facility is located in a county with a population of

seventy-five thousand (75,000) or more, according to

the most recent Federal Decennial Census, while

maintaining or increasing base payroll in subsequent

years; provided, the payroll requirement of this

subparagraph shall be waived for claims for exemptions

including claims previously denied or on appeal on

March 3, 2010, for all initial applications for

exemption filed on or after January 1, 2004, and on or

before March 31, 2009, and all subsequent annual

exemption applications filed related to the initial

application for exemption, for an applicant, if the

facility has been located in Oklahoma for at least

fifteen (15) years engaged in marine engine

manufacturing as defined under U.S. Industry Number

333618 of the NAICS Manual, latest revision, and has

maintained an average employment of five hundred (500)

or more full-time-equivalent employees over a ten-year

period. Any applicant that qualifies for the payroll

requirement waiver as outlined in the previous

sentence and subsequently closes its Oklahoma

manufacturing plant prior to January 1, 2012, may be

disqualified for exemption and subject to recapture.

For an applicant engaged in paperboard manufacturing

as defined under U.S. Industry Number 322130 of the

NAICS Manual, latest revision, union master payouts

paid by the buyer of the facility to specified

individuals employed by the facility at the time of

purchase, as specified under the purchase agreement,

shall be excluded from payroll for purposes of this

section.

In order to provide certainty with respect to

investments in manufacturing facilities pertaining to

all initial applications for exemption filed on or

after January 1, 2016, the following definitions shall

apply:

(1) “base payroll” shall mean total payroll adjusted

for any nonrecurring bonuses, exercise of stock

option or stock rights and other nonrecurring,

extraordinary items included in total payroll,

and

(2) “initial payroll” shall mean base payroll for the

year immediately preceding the initial

construction, acquisition or expansion.

The Tax Commission shall verify payroll

information through the Oklahoma Employment

Security Commission by using reports from the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1265

Oklahoma Employment Security Commission for the

calendar year immediately preceding the year for

which initial application is made for base-line

payroll, which must be maintained or increased

for each subsequent year; provided, a

manufacturing facility shall have the option of

excluding from its payroll, for purposes of this

section:

i. payments to sole proprietors, members

of a partnership, members of a limited

liability company who own at least ten

percent (10%) of the capital of the

limited liability company or

stockholder-employees of a corporation

who own at least ten percent (10%) of

the stock in the corporation, and

ii. any nonrecurring bonuses, exercise of

stock option or stock rights or other

nonrecurring, extraordinary items

included in total payroll numbers as

reported by the Oklahoma Employment

Security Commission. A manufacturing

facility electing either option shall

indicate such election upon its

application for an exemption under this

section. Any manufacturing facility

electing either option shall submit

such information as the Tax Commission

may require in order to verify payroll

information. Payroll information

submitted pursuant to the provisions of

this paragraph shall be submitted to

the Tax Commission and shall be subject

to the provisions of Section 205 of

this title, and

b. the facility offers, or will offer within one hundred

eighty (180) days of the date of employment, a basic

health benefits plan to the full-time-equivalent

employees of the facility, which is determined by the

Oklahoma Department of Commerce to consist of the

elements specified in subparagraph b of paragraph 1 of

subsection A of Section 3603 of this title or elements

substantially equivalent thereto.

For purposes of this section, calculation of the amount of

increased base payroll shall be measured from the start of initial

construction or expansion to the completion of such construction or

expansion or for three (3) years from the start of initial

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1266

construction or expansion, whichever occurs first. The amount of

increased base payroll shall include payroll for full-time-

equivalent employees in this state who are employed by an entity

other than the facility which has previously or is currently

qualified to receive an exemption pursuant to the provisions of this

section and who are leased or otherwise provided to the facility, if

such employment did not exist in this state prior to the start of

initial construction or expansion of the facility. The

manufacturing concern shall submit an affidavit to the Tax

Commission, signed by an officer, stating that the construction,

acquisition or expansion of the facility will result in a net

increase in the annualized base payroll as required by this

paragraph and that full-time-equivalent employees of the facility

are or will be offered a basic health benefits plan as required by

this paragraph. If, after the completion of such construction or

expansion or after three (3) years from the start of initial

construction or expansion, whichever occurs first, the construction,

acquisition or expansion has not resulted in a net increase in the

amount of annualized base payroll, if required, or any other

qualification specified in this paragraph has not been met, the

manufacturing concern shall pay an amount equal to the amount of any

exemption granted including penalties and interest thereon, to the

Tax Commission for deposit to the Ad Valorem Reimbursement Fund;

5. Except as otherwise provided by this paragraph, any new,

acquired or expanded computer data processing, data preparation or

information processing services provider classified in U.S. Industry

Number 518210 of the North American Industrial Classification System

(NAICS) Manual, 2017 revision, may apply for exemptions under this

section for each year in which new, acquired, or expanded capital

improvements to the facility are made for assets placed in service

not later than December 31, 2021, if:

a. there is a net increase in annualized payroll of the

applicant at any facility or facilities of the

applicant in this state of at least Two Hundred Fifty

Thousand Dollars ($250,000.00), which is attributable

to the capital improvements, or a net increase of

Seven Million Dollars ($7,000,000.00) or more in

capital improvements, while maintaining or increasing

payroll at the facility or facilities in this state

which are included in the application, and

b. the facility offers, or will offer within one hundred

eighty (180) days of the date of employment of new

employees attributable to the capital improvements, a

basic health benefits plan to the full-time-equivalent

employees of the facility, which is determined by the

Oklahoma Department of Commerce to consist of the

elements specified in subparagraph b of paragraph 1 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1267

subsection A of Section 3603 of this title or elements

substantially equivalent thereto.

An establishment described by this paragraph, the primary

business activity of which is described by Industry No. 518210 of

the North American Industry Classification System (NAICS) Manual,

2017 revision, that has applied for and been granted an exemption

for personal property at any time within five (5) years prior to

November 1, 2021, may apply for exemptions for items of eligible

personal property to be located within improvements to real property

and such real property and improvements having been exempt from ad

valorem taxation prior to November 1, 2021, pursuant to the

provisions of this section if such personal property is placed in

service not later than December 31, 2036. No additional personal

property of such establishment placed in service after such date

shall qualify for the exempt treatment otherwise authorized pursuant

to this paragraph;

6. Effective January 1, 2017, an entity engaged in electric

power generation by means of wind, as described by the North

American Industry Classification System, No. 221119, shall not be

defined as a qualifying manufacturing concern for purposes of the

exemption otherwise authorized pursuant to Section 6B of Article X

of the Oklahoma Constitution or qualify as a manufacturing facility

as defined in this section. No initial application for exemption

shall be filed by or accepted from an entity engaged in electric

power generation by means of wind on or after January 1, 2018;

7. An entity or applicant engaged in an industry as defined

under U.S. Industry Number 324110 of the NAICS Manual, latest

revision, which has applied for or been granted an exemption for a

time period which began on or after calendar year 2012 and before

calendar year 2016 but which did not meet the payroll requirements

of subparagraph a of paragraph 4 of this subsection because of

nonrecurring bonuses, exercise of stock option or stock rights or

other nonrecurring, extraordinary items included in total payroll in

the previous year, shall be allowed an exemption, beginning with

calendar year 2016, for the number of years including the calendar

year for which the exemption was denied, remaining in the entity’s

five-year exemption period, provided such entity attains or

increases payroll at or above the initial or base payroll

established for the exemption;

8. A facility engaged in manufacturing defined under U.S.

Industry Number 327310 of the NAICS Manual shall have the payroll

requirements of paragraph 4 of this subsection waived for tax year

2021, which is based in part on the 2020 calendar year payroll

reported to the Oklahoma Employment Security Commission, and may

continue to receive the exemption for the five-year period provided

in this section only if all other requirements of this section are

met; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1268

9. A facility engaged in manufacturing which otherwise

qualifies for the exemption or exemptions pursuant to the provisions

of this section shall have the payroll requirements of paragraph 4

of this subsection waived for tax year 2021, which is based in part

on the 2020 calendar year payroll reported to the Oklahoma

Employment Security Commission, and for tax year 2022, which is

based in part on the 2021 calendar year payroll reported to the

Oklahoma Employment Security Commission, and may continue to receive

the exemption for the five-year period provided in this section only

if all other requirements of this section are met. Provided, a

facility engaged in manufacturing as defined under Industrial Group

Number 3364 of the NAICS Manual, latest revision, which otherwise

qualifies or qualified to receive the exemption for the five-year

period provided in this section, including claims previously denied,

shall have the payroll requirements of paragraph 4 of this

subsection waived for the five-year exemption period of those

initial exemption applications filed after January 1, 2020, and

before March 16, 2021.

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

the five-year period of exemption from ad valorem taxes for any

qualifying manufacturing facility property shall begin on January 1

following the initial qualifying use of the property in the

manufacturing process.

2. The five-year period of exemption from ad valorem taxes for

any qualifying manufacturing facility, as specified in subparagraphs

a and b of this paragraph, which is located within a tax incentive

district created pursuant to the Local Development Act by a county

having a population of at least five hundred thousand (500,000),

according to the most recent Federal Decennial Census, shall begin

on January 1 following the expiration or termination of the ad

valorem exemption, abatement, or other incentive provided through

the tax incentive district. Facilities qualifying pursuant to this

subsection shall include:

a. a manufacturing facility as defined in subparagraph c

of paragraph 1 of subsection B of this section, and

b. an establishment primarily engaged in distribution as

defined under Industry Number 49311 of the North

American Industry Classification System for which the

initial capital investment was at least One Hundred

Eighty Million Dollars ($180,000,000.00); provided,

that the qualifying job creation and depreciable

property investment occurred prior to calendar year

2017 but not earlier than calendar year 2013.

E. Any person, firm or corporation claiming the exemption

herein provided for shall file each year for which exemption is

claimed, an application therefor with the county assessor of the

county in which the new, expanded or acquired facility is located.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1269

The application shall be on a form or forms prescribed by the Tax

Commission, and shall be filed on or before March 15, except as

provided in Section 2902.1 of this title, of each year in which the

facility desires to take the exemption or within thirty (30) days

from and after receipt by such person, firm or corporation of notice

of valuation increase, whichever is later. In a case where

completion of the facility or facilities will occur after January 1

of a given year, a facility may apply to claim the ad valorem tax

exemption for that year. If such facility is found to be qualified

for exemption, the ad valorem tax exemption provided for herein

shall be granted for that entire year and shall apply to the ad

valorem valuation as of January 1 of that given year. For

applicants who qualify under the provisions of subparagraph b of

paragraph 1 of subsection B of this section, the application shall

include a copy of the affidavit and any other information required

to be filed with the Tax Commission.

F. The application shall be examined by the county assessor and

approved or rejected in the same manner as provided by law for

approval or rejection of claims for homestead exemptions. The

taxpayer shall have the same right of review by and appeal from the

county board of equalization, in the same manner and subject to the

same requirements as provided by law for review and appeals

concerning homestead exemption claims. Approved applications shall

be filed by the county assessor with the Tax Commission no later

than June 15, except as provided in Section 2902.1 of this title, of

the year in which the facility desires to take the exemption.

Incomplete applications and applications filed after June 15 will be

declared null and void by the Tax Commission. In the event that a

taxpayer qualified to receive an exemption pursuant to the

provisions of this section shall make payment of ad valorem taxes in

excess of the amount due, the county treasurer shall have the

authority to credit the taxpayer’s real or personal property tax

overpayment against current taxes due. The county treasurer may

establish a schedule of up to five (5) years of credit to resolve

the overpayment.

G. Nothing herein shall in any manner affect, alter or impair

any law relating to the assessment of property, and all property,

real or personal, which may be entitled to exemption hereunder shall

be valued and assessed as is other like property and as provided by

law. The valuation and assessment of property for which an

exemption is granted hereunder shall be performed by the Tax

Commission using one or more of the cost, income and expense and

sales comparison approaches to estimate fair cash value in

accordance with the Uniform Standards of Professional Appraisal

Practice.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1270

H. The Tax Commission shall have the authority and duty to

prescribe forms and to promulgate rules as may be necessary to carry

out and administer the terms and provisions of this section.
Okla. Stat. tit. 68, § 68-239 — OK Code / Title 68 / Section 68-239
Continuance of business or operations after forfeiture of
Status: in_force

required bond.

Any person, association, or corporation who, after the

forfeiture by the Tax Commission of any bond posted by him, shall

continue or attempt to continue in the business or operations made

taxable by any state tax law pursuant to which the bond was required

to be posted, without having said bond reinstated or without making

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

shall be punished by the imposition of a fine of not more than Five

Thousand Dollars ($5,000.00), or shall be imprisoned in the county

jail for not more than one (1) year; and, upon complaint of the Tax

Commission, shall be enjoined from further operating or conducting

such business until such bond has been reinstated or a new bond has

been approved.

The venue for prosecutions arising pursuant to the provisions of

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

such business activities are transacted.
Okla. Stat. tit. 68, § 68-2368.8 — OK Code / Title 68 / Section 68-2368.8
County fairs – Donation from tax refund
Status: in_force

A. The Oklahoma Tax Commission shall include on each state

individual tax return form for tax years beginning after December

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1041

31, 2003, and each state corporate tax return form for tax years

beginning after December 31, 2003, an opportunity for the taxpayer

to donate from a tax refund for the benefit of Oklahoma county

fairs.

B. The monies generated from donations made pursuant to

subsection A of this section shall be collected by the Oklahoma Tax

Commission and placed to the credit of the Oklahoma County Fair

Enhancement Fund.
Okla. Stat. tit. 68, § 68-1009 — OK Code / Title 68 / Section 68-1009
Payment of tax - Due date - Delinquent taxes - Persons
Status: in_force

and pay tax - Payment upon basis of prevailing price – Payment pursuant to contract orliable for tax - Election to report and pay tax - Payment upon basis

of prevailing price – Payment pursuant to contract or agreement.

A. The gross production tax on asphalt and on ores bearing

lead, zinc, jack, gold, silver or copper, and on petroleum oil, tank

bottoms, pit oil, and liquid hydrocarbons from which petroleum oil

is extracted, and on gas shall be paid on a monthly basis in

accordance with this article.

B. The gross production tax shall become due on the first day

of each calendar month on all lead, zinc, jack, gold, silver or

copper, petroleum oil, tank bottoms, pit oil, and liquid

hydrocarbons from which petroleum oil is extracted, natural gas or

casinghead gas produced in and saved during the preceding monthly

period, and, if the tax is not paid on or before the twenty-fifth

day of the second calendar month following the month of production,

the tax shall become delinquent and shall be collected in the manner

provided by law for the collection of delinquent gross production

taxes. The provisions of this subsection shall apply to payment of

gross production taxes irrespective of any other statute relating

thereto.

C. On all petroleum oil extracted from tank bottoms, pit oil,

or liquid hydrocarbons, the gross production tax shall be paid by

the operator of the reclaiming plant, unless the tax levied by this

article has already been paid thereon.

D. On oil and gas sold at the time of production, the gross

production tax shall be paid by the purchaser of such products, and

such purchaser shall, and is hereby authorized to deduct in making

settlements with the producer and/or royalty owner, the amount of

tax so paid. In the event oil is not sold at the time of production

but is retained by the producer, producers may elect to report and

pay the gross production tax on such oil in accordance with the

provisions of this section. This election shall require prior

written notice to the Oklahoma Tax Commission and producers may be

Oklahoma Statutes - Title 68. Revenue and Taxation Page 390

required to submit reports to the Commission that reconcile

production transferred off the lease. The purchaser of such oil

shall not be liable for the gross production tax and shall not be

required to obtain a purchaser’s reporting number for such oil. The

obligations outlined in this subsection shall not be controlled by

any contractual provisions between the producer and the purchaser;

provided, that in settlement with the royalty owner such producer

shall have the right to deduct the amount of such tax so paid on

royalty oil or to deduct therefrom royalty oil equivalent in value

at the time such tax becomes due with the amount of the tax paid.

The gross production tax upon asphalt, or on ores bearing lead,

zinc, jack, gold, silver or copper shall be paid by the producer for

himself or herself, including the royalty interest; provided, that

in settlement with the royalty owner such producer shall have the

right to deduct the amount of such tax so paid on royalty asphalt,

or on ores bearing lead, zinc, jack, gold, silver or copper, or to

deduct therefrom royalty asphalt, or ores bearing lead, zinc, jack,

gold, silver or copper, equivalent in value at the time such tax

became due, to the amount of tax paid.

E. 1. Producers, either as operators of producing wells or as

nonoperating working interest owners who take gas in kind at the

wellhead at the time of production, may elect to report and pay the

gross production tax on such gas in accordance with the provisions

of this section, if the first sale of such gas by the producer is to

a final consumer or user of the gas. This election shall not be

available to a producer if the first sale of such gas is to a

purchaser who is approved and bonded to remit gross production taxes

or unless prior approval of the Oklahoma Tax Commission is obtained

by the producer. This election shall not be controlled by any

contractual provisions between the producer and the purchaser. This

election shall be made only by the producer upon forms prescribed

therefor.

Upon exercise of the election to report and pay the gross

production tax by a producer, the purchaser of such gas shall not be

liable for the gross production tax and shall not be required to

obtain a purchaser’s reporting number for such gas.

2. Gas when produced and utilized in any manner, except when

used in the operation of the lease or premises in the production of

oil or gas, or for repressuring, shall be considered for the purpose

of this article, as to the amount utilized, as gas actually produced

and saved.

F. 1. In case oil or gas is sold under circumstances where the

sale price does not represent the cash price prevailing for oil or

gas of like kind, character or quality in the field from which such

product is produced, the Tax Commission may require the tax to be

paid upon the basis of the prevailing price then being paid at the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 391

time of production for sales in the field for oil or gas of like

kind, quality and character and on no other basis.

2. In the case where the sale of oil or gas is between related

entities, the taxpayer shall have the burden of proving with

evidence of arm’s-length sales between unrelated parties that the

sales price represents the cash price prevailing for oil or gas of

like kind, character or quality for sales in the field from which

such product is produced. In the absence of such proof, the

prevailing price shall be presumed to be the average price of oil or

gas produced for sales in the county from which the product is

produced, as determined by the Tax Commission from monthly tax

reports filed pursuant to Section 1010 of this title. In

determining the average price, the Tax Commission shall not include

the sales of oil or gas under review and shall not include prices

from other sales that have been previously adjusted by the Tax

Commission pursuant to this subsection.

3. For the purposes of this subsection, an entity is related to

another entity if:

a. the two entities have significant common purposes and

substantial common membership,

b. the two entities have direct or indirect substantial

common direction or control, or

c. either entity owns, directly or through one or more

entities, a fifty percent (50%) or greater interest in

the capital or profits of the other entity.

G. Pursuant to the provisions of a gas purchase contract or

agreement, if the first purchaser makes payments to the producer as

a result of the failure or refusal of such purchaser to take gas,

such payments, for purposes of this article, are hereby deemed to be

part of the gross value of gas taken according to such contract or

agreement. The gross production tax shall be calculated upon the

gross value, including such payments, in accordance with the

provisions of this article. Gas on which the gross production tax

has been paid in this manner when taken by the purchaser shall be

reported as gas on which the tax has been paid. If such gas, which

corresponds to such payments, is not taken but payments therefor are

retained by the producer, then such payments are hereby deemed to be

a premium on gas which was taken under such contract or agreement.
Okla. Stat. tit. 68, § 68-707.1 — OK Code / Title 68 / Section 68-707.1
Additional excise tax on special fuel - Levy -
Status: in_force

Exemptions - Disposition of revenues.

A. In addition to the excise taxes levied by Sections 703 and

705 of this title, there is hereby levied an excise tax of two and

one-half cents ($0.025) upon the use within this state of each and

every gallon of special fuel, which shall be reported and collected

in the same manner as provided by law for the reporting and

collecting of all other tax levies upon the use of special fuel

within this state.

B. The tax levied by this section shall not apply to special

fuel which is exempt from tax under the provisions of Section 708 of

this title.

C. The excise tax of two and one-half cents ($0.025) per gallon

of special fuel levied in this section, together with any interest

and penalties thereon, collected by the Tax Commission shall be

apportioned monthly as follows:

Two cents ($0.02) of the two and one-half cents ($0.025),

together with any interest and penalties thereon, shall be

apportioned according to the provisions of paragraph 1 of Section

704 of this title.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 341

Eighty-seven and five-tenths of one percent (87.5 of 1%) of the

one-half of one cent ($0.005) of the two and one-half cents

($0.025), together with any interest and penalties thereon, shall be

distributed to the various counties of the state for deposit into

the County Bridge and Road Improvement Fund of each county based on

a formula developed by the Department of Transportation and approved

by the Department of Transportation County Advisory Board created

pursuant to Section 302.1 of Title 69 of the Oklahoma Statutes to be

used for the purposes set forth in the County Bridge and Road

Improvement Act. The formula shall be similar to the formula

currently used for the distribution of monies in the County Bridge

Program funds, but shall also take into consideration the effect of

the terrain and traffic volume as related to county road improvement

and maintenance costs. Twelve and five-tenths of one percent (12.5

of 1%) of the one-half of one cent ($0.005) of the two and one-half

cents ($0.025), together with any interest and penalties thereon,

shall be transmitted by the Tax Commission to the Statewide Circuit

Engineering District Revolving Fund as created in Section 687.2 of

Title 69 of the Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-24325 — OK Code / Title 68 / Section 68-24325
Renumbered as § 3121 of this title by Laws 1988, c. 162,
Status: in_force

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

1992.
Okla. Stat. tit. 68, § 68-2802.2 — OK Code / Title 68 / Section 68-2802.2
Date of delivery or payment
Status: in_force

A. For any return, claim, statement, or other document required

to be filed with a county assessor in this state or any payment

required to be made to a county assessor in this state within a

prescribed period or on or before a prescribed date under authority

of the Ad Valorem Tax Code, the date of the postmark stamped on the

cover in which the return, claim, statement, or other document or

payment is mailed shall be deemed to be the date of delivery or the

date of payment, as the case may be.

B. The provisions of this section shall apply only if:

1. The postmark date falls within the prescribed period or on

or before the prescribed date for filing, including any extension,

of the return, claim, statement, or other document or for making

payment, including any extension granted for making such payment;

and

2. The return, claim, statement, or other document or payment

was, within the prescribed period or on or before the prescribed

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1130

date for filing, deposited in the mail in the United States in an

envelope or other appropriate wrapper, postage prepaid, properly

addressed to the county assessor with which the return, claim,

statement, or other document is required to be filed, or to which

the payment is required to be made.

C. For purposes of this section, if any return, claim,

statement, or other document or payment is sent by United States

registered mail, the registration shall be prima facie evidence that

the return, claim, statement, or other document or payment was

delivered to the county assessor to which addressed, and the date of

registration shall be deemed the postmark date.

D. The provisions of this section shall not apply with respect

to returns, claims, statements or other documents or payments which

are required under any provision of the Ad Valorem Tax Code to be

delivered by any method other than by mailing.

E. For the purposes of this section, if the prescribed period

ends on or the prescribed date is a legal holiday as defined by

Section 82.1 of Title 25 of the Oklahoma Statutes or any other day

when the office of the county assessor does not remain open for

public business until the regularly scheduled closing time, then the

prescribed period or prescribed date shall be extended until the end

of the next day upon which the office of the county assessor is open

for public business until the regularly scheduled closing time.
Okla. Stat. tit. 68, § 68-4405 — OK Code / Title 68 / Section 68-4405
Sales tax, distribution of revenue, applicability of act
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 the Lake

Murray Area Infrastructure Support 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. The provisions of the Lake Murray

Area Infrastructure Support Act shall not be applicable and shall

not have the force or effect of law unless the Oklahoma Tourism and

Recreation Commission approves an agreement for the leasing of

certain real property, including, but not limited to the existing

Lake Murray State Lodge facility to another entity for the purpose

of operation and development of lodge facilities within the Lake

Murray resort area.
Okla. Stat. tit. 68, § 68-1357.4 — OK Code / Title 68 / Section 68-1357.4
Aircraft maintenance or manufacturing facilities - Sales of computers, data processing
Status: in_force

equipment, related peripherals and telephone, telegraph or telecommunication services andSales of computers, data processing equipment, related peripherals

and telephone, telegraph or telecommunication services and equipment

- Sales tax refund - Computation of interest - Claim documentation -

Filing.

A. In order to administer the exemption for sales of computers,

data processing equipment, related peripherals and telephone,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 518

telegraph or telecommunications service and equipment related

thereto to a qualified purchaser as provided by paragraph 11 of

Section 1357 of this title, there shall be made a sales tax refund

for state and local sales taxes paid by a qualified purchaser for

the purchase of said items.

B. The Oklahoma Tax Commission shall transfer each month from

sales tax collected the amount which the Commission estimates to be

necessary to make the sales 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 sales taxes paid together with accrued interest upon

such total. The amount of interest paid to a qualified purchaser of

computers, data processing equipment, related peripherals and

telephone, telegraph or telecommunications service and equipment

related thereto upon the principal amount of any refund made to such

purchaser for purposes of administering the exemption provided by

paragraph 11 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 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-months Treasury Bill of the United States

government as of the first working day of the month and such

interest 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. The qualified purchaser of computers, data processing

equipment, related peripherals and telephone, telegraph or

telecommunications service and equipment related thereto 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 sales tax

paid;

2. Affidavit of each vendor that state and local sales tax

billed to the purchaser has not been audited, rebated, or refunded

to the purchaser but rather the sales 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.

E. Only sales of computers, data processing equipment, related

peripherals and telephone, telegraph or telecommunications service

and equipment may qualify for the refund established by this

section, provided the total cost of said equipment equals or exceeds

Oklahoma Statutes - Title 68. Revenue and Taxation Page 519

the sum of Two Million Dollars ($2,000,000.00) and occurs after the

effective date of this act.

F. The qualified purchaser 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, § 68-2499 — OK Code / Title 68 / Section 68-2499
Renumbered as § 3019 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, § 68-420.1 — OK Code / Title 68 / Section 68-420.1
Maintenance of copies of invoices or equivalent
Status: in_force

documentation.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 244

A. Each wholesaler of tobacco products, as defined in Section

400 of this title, shall maintain copies of invoices or equivalent

documentation for each of its facilities for every transaction in

which the wholesaler is the seller, purchaser, consignor, consignee

or recipient of tobacco products. The invoices or documentation

shall contain the wholesaler’s tobacco license number and the

retailer’s tobacco license number if the sale is to a retailer and

the quantity by brand style of the tobacco products involved in the

transaction. Each wholesaler shall maintain the documents required

by this subsection for a period of three (3) years.

B. Each retailer of tobacco products, as defined in Section 400

of this title, shall maintain copies of invoices or equivalent

documentation for every transaction in which the retailer receives

or purchases tobacco products at each of its facilities. The

invoices or documentation shall show the name, address and tobacco

license number of the wholesaler from whom, or the address of

another facility of the same retailer from which, the tobacco

products were received, the quantity of each brand style received in

such transaction, the date the tobacco products were received and

the retail cigarette license number or sales tax license number.

Each retailer shall maintain the documents required by this

subsection for a period of one (1) year.
Okla. Stat. tit. 68, § 68-500.47 — OK Code / Title 68 / Section 68-500.47
Reliance on certain representations
Status: in_force

The supplier and the terminal operator shall be entitled to rely

for all purposes of this act on the representation by the

transporter, the shipper or the agent of the shipper as to the

intended state of destination and tax-exempt use of the shipper.

The shipper, importer, transporter, agent of the shipper and any

purchaser, not the supplier or terminal operator, shall be jointly

liable for any tax otherwise due to the state as a result of a

diversion of the motor fuel from the represented destination state.

A terminal operator shall be entitled to rely on the representation

of a licensed supplier with respect to the obligation of the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 306

supplier to precollect tax and the related shipping paper

representation to be as shown on the shipping paper as provided by

subsection A of Section 44 of this act.
Okla. Stat. tit. 68, § 68-609 — OK Code / Title 68 / Section 68-609
Reports and payments to Commission - Delinquent payments
Status: in_force

A. Every person licensed under this article shall make and

transmit to the Corporation Commission on or before the last day of

April, July, October, and January of each year, upon a form

prescribed and furnished by the Commission, a verified quarterly

report, showing the total miles traveled, miles traveled in Oklahoma

by each motor vehicle, the total gallonage of motor fuel or diesel

fuel consumed, the number of gallons of motor fuel or diesel fuel

purchased or received in this state, the date of each purchase or

receipt, the name and address of the seller, the delivery invoice

number of each purchase or receipt, and the number of gallons of

motor fuel or diesel fuel imported into and used in this state. The

report must also include the amount of motor fuel or diesel fuel on

hand at the beginning and close of the period as shown by the

physical inventory taken on that date (those dates), if storage is

maintained, and a complete record of all receipts and withdrawals

into and from said storage.

The number of gallons of motor fuel or diesel fuel shown to have

been purchased or received in Oklahoma on which the tax levied by

the Motor Fuel Tax Code has been paid to this state shall be

deducted from the total number of gallons of motor fuel or diesel

fuel used by such person in Oklahoma to determine the number of

gallons of motor fuel or diesel fuel upon which the tax levied by

this article is to be computed and paid.

Every person licensed under this article who travels less than

ten thousand (10,000) miles per year in Oklahoma may, at the option

of the Commission, file an annual report in lieu of filing the

quarterly report.

B. Every person at the time of filing each quarterly report

shall pay to the Commission the full amount of tax due for the

Oklahoma Statutes - Title 68. Revenue and Taxation Page 332

preceding quarter at the rate provided for in this article. Such

tax is due and payable on the first day of the succeeding quarter

for which the report is filed, and if not paid, is delinquent from

and after the twentieth day of such month. When any person shall

fail to submit to the Commission any report required hereunder

within thirty (30) days from the date it is required to be filed,

the Commission shall assess, in addition to the penalties and

interest provided for in Section 217 of this title, a penalty of not

less than Five Dollars ($5.00) for the first offense and not less

than Five Dollars ($5.00) for each subsequent offense.

C. The Motor Fuel/Diesel Fuel Importer for Use License of any

person who is delinquent in the payment of tax levied by this

article may be canceled by the Commission in the manner provided by

law.
Okla. Stat. tit. 68, § 68-24113 — OK Code / Title 68 / Section 68-24113
Renumbered as § 3033 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, § 68-236 — OK Code / Title 68 / Section 68-236
Agents, accountants, attorneys or other persons
Status: in_force

representing taxpayers before Commission.

The Tax Commission may prescribe rules and regulations governing

the recognition of agents, accountants, attorneys, or other persons

representing taxpayers before the Tax Commission, and may require

that such person, before being recognized as representatives of

taxpayers, shall make a proper showing that they are of good

character and in good repute and are possessed of the necessary

qualifications to enable them to render such taxpayers valuable

services, and are otherwise competent to advise and assist such

taxpayers in the preparation of reports, returns or cases to be

filed with or heard before the Tax Commission. The Tax Commission

may, after due notice and an opportunity for hearing, suspend and

disbar from further practice before the Tax Commission any such

person, agent, accountant or attorney shown to be incompetent or

disreputable or who refuses to comply with the said rules and

regulations, or who shall, with intent to defraud, in any manner

willfully and knowingly deceive, mislead, or threaten any taxpayer

or prospective client by words, circular, letter, or by

advertisement, or who shall advise a taxpayer to file a fraudulent

or false report or return, or who shall prepare a false or

fraudulent report or return in any particular whatsoever, or who

shall assist, aid or abet any taxpayer in concealing any information

pertaining to said taxpayer's books, records, reports or returns, or

who shall delay proceedings of the Tax Commission to assist a

taxpayer in disposing of or concealing property upon which a levy

could be made for the collection of taxes accrued, or who shall be

in default in payment of taxes or filing reports or returns under

any state tax law.
Okla. Stat. tit. 68, § 68-2890.1 — OK Code / Title 68 / Section 68-2890.1
Application for limit on fair cash value of homestead -
Status: in_force

Qualifications for limitation.

A. The application for a limit on the fair cash value of

homestead property as provided for in Section 8C of Article X of the

Oklahoma Constitution shall be made on or before March 15 or within

thirty (30) days from and after receipt by the taxpayer of a notice

of valuation increase, whichever is later. The application shall be

made upon a form prescribed by the Oklahoma Tax Commission, which

shall require the taxpayer to certify as to the amount of gross

household income. As used in Section 8C of Article X of the

Oklahoma Constitution, “gross household income” shall be as defined

in Section 2890 of this title. Upon request of the county assessor,

the Oklahoma Tax Commission shall assist in verifying the

correctness of the amount of the gross income.

B. For persons who have previously qualified for the limitation

on the fair cash value of homestead property as provided for in

Section 8C of Article X of the Oklahoma Constitution, no annual

application shall be required in order to be subject to the

limitation. However:

1. Any such person whose gross household income in any calendar

year exceeds the amount provided for in Section 8C of Article X of

the Oklahoma Constitution shall notify the county assessor and the

limitation shall not be allowed for the applicable year; and

2. Any such person who makes improvements to the property shall

notify the county assessor and the improvements shall be assessed in

accordance with law by the county assessor and added to the assessed

value of the property as provided in Section 8C of Article X of the

Oklahoma Constitution.

C. Any executor or administrator of an estate within which is

included a homestead property subject to the limitation of the fair

cash value of homestead property as provided for in Section 8C of

Article X of the Oklahoma Constitution shall notify the county

assessor of the change in status of the homestead property if such

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1234

property is not the homestead of a person who would be eligible for

the limitation of the fair cash value of homestead property.
Okla. Stat. tit. 68, § 68-3605 — OK Code / Title 68 / Section 68-3605
Quality Jobs Program Incentive Payment Fund
Status: in_force

There is hereby created within the State Treasury a special fund

for the Oklahoma Tax Commission to be designated the "Quality Jobs

Program Incentive Payment Fund". The Oklahoma Tax Commission is

hereby authorized and directed to withhold a portion of the taxes

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

Oklahoma Statutes for deposit into the fund. The amount deposited

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

benefit rate provided by the Department of Commerce by the gross

payroll as determined pursuant to the provisions of subsection A of

Section 6 of this act. All of the amounts deposited in such fund

shall be used and expended by the Tax Commission solely for the

purposes and in the amounts authorized by the Oklahoma Quality Jobs

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1391

incentive payments under this act shall be limited to the balance

contained in the fund created by this section.
Okla. Stat. tit. 68, § 68-500.40 — OK Code / Title 68 / Section 68-500.40
Final report and payment of tax upon termination of
Status: in_force

business or cancellation of license - Termination of certain

licenses - Application by former licensees for eligible purchaser

status.

A. Every licensee shall, upon the discontinuance, sale, or

transfer of the business or upon the cancellation, revocation or

termination by law of a license under subsection C or F of Section

36 of this act, or as otherwise provided, within thirty (30) days,

make a report as required under this act marked "Final Report", and

shall pay all motor fuel taxes and penalties that may be due the

state except as may otherwise be provided by law.

B. The payment shall be made to the Commission in accordance

with Section 30 of this act.

C. For purposes of this section, any person who was licensed to

remit motor fuel taxes by this state prior to the effective date of

this act and who is not licensed as a supplier under this act shall

be deemed to have the license terminated under this section as of

the effective date of this act.

D. Any former licensee shall be given the opportunity to apply

for eligible purchaser status as provided in Sections 22 and 23 of

this act, prior to the effective date of this act. Should such

determination not be complete before the effective date, collection

of tax shown on the final report of the former license shall be

delayed until the determination is complete. However, the final

report shall be due not later than thirty (30) days after a denial

of eligible purchaser status under Section 30 of this act becomes

final.
Okla. Stat. tit. 68, § 68-2357.22v2 — OK Code / Title 68 / Section 68-2357.22v2
Credit for investments in qualified clean-burning
Status: in_force

motor vehicle fuel property.

A. For tax years 2028 and before, there shall be allowed a one-

time credit against the income tax imposed by Section 2355 of this

title for investments in qualified clean-burning motor vehicle fuel

property placed in service on or after January 1, 1991, or with

respect to a hydrogen fuel cell, on or after the effective date of

this act.

B. As used in this section, “qualified clean-burning motor

vehicle fuel property” means:

1. Equipment installed to modify a motor vehicle which is

propelled by gasoline or diesel fuel so that the vehicle may be

propelled by compressed natural gas, a hydrogen fuel cell, liquefied

natural gas, or liquefied petroleum gas. The equipment covered by

this paragraph must:

a. be new, not previously used to modify or retrofit any

vehicle propelled by gasoline or diesel fuel and be

installed by an alternative fuels equipment technician

who is certified in accordance with the Alternative

Fuels Technician Certification Act,

b. meet all Federal Motor Vehicle Safety Standards set

forth in 49 CFR 571, or

c. for any commercial motor vehicle (CMV), follow the

Federal Motor Carrier Safety Regulations or Oklahoma

Intrastate Motor Carrier Regulations;

2. A motor vehicle originally equipped so that the vehicle may

be propelled by compressed natural gas, a hydrogen fuel cell, or

liquefied natural gas or liquefied petroleum gas but only to the

extent of the portion of the basis of such motor vehicle which is

attributable to the storage of such fuel, the delivery to the engine

Oklahoma Statutes - Title 68. Revenue and Taxation Page 790

of such motor vehicle of such fuel, and the exhaust of gases from

combustion of such fuel;

3. Property, not including a building and its structural

components, which is:

a. directly related to the delivery of compressed natural

gas, liquefied natural gas or liquefied petroleum gas,

or hydrogen for commercial purposes or for a fee or

charge, into the fuel tank of a motor vehicle

propelled by such fuel including compression equipment

and storage tanks for such fuel at the point where

such fuel is so delivered but only if such property is

not used to deliver such fuel into any other type of

storage tank or receptacle and such fuel is not used

for any purpose other than to propel a motor vehicle,

or

b. a metered-for-fee, public access recharging system for

motor vehicles propelled in whole or in part by

electricity. The property covered by this paragraph

must be new, and must not have been previously

installed or used to refuel vehicles powered by

compressed natural gas, liquefied natural gas or

liquefied petroleum gas, hydrogen, or electricity;

4. Property which is directly related to the compression and

delivery of natural gas from a private home or residence, for

noncommercial purposes, into the fuel tank of a motor vehicle

propelled by compressed natural gas. The property covered by this

paragraph must be new and must not have been previously installed or

used to refuel vehicles powered by natural gas; or

5. For tax years 2010 and 2023 through 2028, a motor vehicle

originally equipped so that the vehicle may be propelled by a

hydrogen fuel cell electric fueling system.

C. As used in this section, “motor vehicle” means a motor

vehicle originally designed by the manufacturer to operate lawfully

and principally on streets and highways.

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

shall be as follows:

1. For the qualified clean-burning motor vehicle fuel property

defined in paragraphs 1, 2, or 5 of subsection B of this section,

the amount of the credit shall be as follows based upon gross

vehicle weight of the qualified vehicle:

a. for vehicles up to or below six thousand (6,000)

pounds, the credit shall be a maximum of Five Thousand

Five Hundred Dollars ($5,500.00),

b. for vehicles between six thousand one (6,001) pounds

to ten thousand (10,000) pounds, the credit shall be a

maximum amount of Nine Thousand Dollars ($9,000.00),

Oklahoma Statutes - Title 68. Revenue and Taxation Page 791

c. for vehicles of ten thousand one (10,001) pounds, but

not in excess of twenty-six thousand five hundred

(26,500) pounds, the credit shall be a maximum amount

of Twenty-six Thousand Dollars ($26,000.00), and

d. for vehicles in excess of twenty-six thousand five

hundred one (26,501) pounds, the credit shall be a

maximum amount of One Hundred Thousand Dollars

($100,000.00);

2. For qualified clean-burning motor vehicle fuel property

defined in paragraph 3 of subsection B of this section, a per-

location credit of forty-five percent (45%) of the cost of the

qualified clean-burning motor vehicle fuel property; and

3. For qualified clean-burning motor vehicle fuel property

defined in paragraph 4 of subsection B of this section, a per-

location credit of the lesser of fifty percent (50%) of the cost of

the qualified clean-burning motor vehicle fuel property or Two

Thousand Five Hundred Dollars ($2,500.00).

E. In cases where no credit has been claimed pursuant to

paragraph 1 of subsection D of this section by any prior owner and

in which a motor vehicle is purchased by a taxpayer with qualified

clean-burning motor vehicle fuel property installed by the

manufacturer of such motor vehicle and the taxpayer is unable or

elects not to determine the exact basis which is attributable to

such property, the taxpayer may claim a credit in an amount not

exceeding the lesser of ten percent (10%) of the cost of the motor

vehicle or One Thousand Five Hundred Dollars ($1,500.00).

F. If the tax credit allowed pursuant to subsection A of this

section exceeds the amount of income taxes due or if there are no

state income taxes due on the income of the taxpayer, the amount of

the credit not used as an offset against the income taxes of a

taxable year may be carried forward, in order, as a credit against

subsequent income tax liability for a period not to exceed five (5)

years. The tax credit authorized pursuant to the provisions of this

section shall not be used to reduce the tax liability of the

taxpayer to less than zero (0).

G. A husband and wife who file separate returns for a taxable

year in which they could have filed a joint return may each claim

only one-half (1/2) of the tax credit that would have been allowed

for a joint return.

H. The Oklahoma Tax Commission is herein empowered to

promulgate rules by which the purpose of this section shall be

administered including the power to establish and enforce penalties

for violations thereof.

I. Notwithstanding the provisions of Section 2352 of this

title, for the fiscal year beginning on July 1, 2014, through fiscal

year 2023, the Tax Commission shall calculate an amount that equals

five percent (5%) of the cost of qualified clean-burning motor

Oklahoma Statutes - Title 68. Revenue and Taxation Page 792

vehicle fuel property as provided for in paragraph 1 of subsection D

of this section for tax year 2012. For each subsequent fiscal year

thereafter, the Tax Commission shall perform the same computation

with respect to the second tax year preceding the beginning of each

subsequent fiscal year. For fiscal year 2024, the Tax Commission

shall calculate an amount that equals twelve percent (12%) of the

credit for qualified clean-burning motor vehicle fuel property as

provided in paragraph 1 of subsection D of this section for tax year

2021. For each subsequent fiscal year, the Tax Commission shall

perform the same calculation for credits claimed in the second

preceding tax year. The Tax Commission shall then transfer an

amount equal to the amount calculated in this subsection from the

revenue derived pursuant to the provisions of subsections A, B and E

of Section 2355 of this title to the Compressed Natural Gas

Conversion Safety and Regulation Fund created in Section 130.25 of

Title 74 of the Oklahoma Statutes.

J. For the tax years 2020 through 2022, the total amount of

credits authorized by this section used to offset tax shall be

adjusted annually to limit the annual amount of credits to Twenty

Million Dollars ($20,000,000.00). The Tax Commission shall annually

calculate and publish by the first day of the affected taxable year

a percentage by which the credits authorized by this section shall

be reduced so the total amount of credits used to offset tax does

not exceed Twenty Million Dollars ($20,000,000.00) per year. The

formula to be used for the percentage adjustment shall be Twenty

Million Dollars ($20,000,000.00) divided by the credits claimed in

the second preceding year, with respect to any changes to the future

of the credit.

K. Pursuant to subsection J of this section, in the event the

total tax credits authorized by this section exceed Twenty Million

Dollars ($20,000,000.00) in any calendar year, the Tax Commission

shall permit any excess over Twenty Million Dollars ($20,000,000.00)

but shall factor such excess into the percentage adjustment formula

for subsequent years with respect to any changes to the future of

the credit.

L. For the tax years 2023 through 2028, the total amount of

credits authorized by this section used to offset tax shall be

adjusted annually to limit the annual amount of credits to:

1. Ten Million Dollars ($10,000,000.00) for qualified clean

burning fuel property propelled by compressed natural gas, liquefied

natural gas, or liquefied petroleum gas, property related to the

delivery of compressed natural gas, liquefied natural gas or

liquefied petroleum gas, and property directly related to the

compression and delivery of natural gas;

2. Ten Million Dollars ($10,000,000.00) for property originally

equipped so that the vehicle may be propelled by a hydrogen fuel

Oklahoma Statutes - Title 68. Revenue and Taxation Page 793

cell electric fueling system and property directly related to the

delivery of hydrogen; and

3. Ten Million Dollars ($10,000,000.00) for property which is a

metered-for-fee, public access recharging system for motor vehicles

propelled in whole or in part by electricity.

The Tax Commission shall annually calculate and publish by the

first day of the affected taxable year a percentage by which the

credits authorized by this section shall be reduced so the total

amount of credits used to offset tax does not exceed each of the

limits provided in paragraphs 1 through 3 of this subsection. The

formula to be used for the percentage adjustment shall be Ten

Million Dollars ($10,000,000.00) divided by the credits claimed in

the second preceding year, with respect to any changes to the future

of the credit.

M. Pursuant to subsection L of this section, in the event the

tax credits authorized by this section exceed any of the limits

provided in paragraphs 1 through 3 of subsection L of this section

in any year, the Tax Commission shall permit any excess over Ten

Million Dollars ($10,000,000.00) but shall factor such excess into

the percentage adjustment formula for subsequent years with respect

to any changes to the future of the credit.

N. The Tax Commission shall notify the Office of the State

Secretary of Energy and Environment at any time when the amount of

claims for credits allowed pursuant to this section reaches eighty

percent (80%) of the total annual limit provided in subsection J of

this section. Upon such notification, the Secretary shall provide

notice to the Governor, President Pro Tempore of the Senate and

Speaker of the House of Representatives.
Okla. Stat. tit. 68, § 68-2357.43 — OK Code / Title 68 / Section 68-2357.43
State earned income tax credit
Status: in_force

For tax years beginning on or after January 1, 2022, there shall

be allowed to a resident individual or a part-year resident

Oklahoma Statutes - Title 68. Revenue and Taxation Page 822

individual as a credit against the tax imposed by Section 2355 of

this title five percent (5%) of the earned income tax credit allowed

under Section 32 of the Internal Revenue Code of the United States,

26 U.S.C., Section 32, which for the taxable year beginning January

1, 2022, and the taxable year beginning each January 1 thereafter

shall be computed using the same requirements, other than the five

percent (5%) amount to compute the credit as prescribed by this

section which shall remain constant, in effect for computation of

the earned income tax credit for federal income tax purposes for the

2020 income tax year. However, this credit shall not be paid in

advance pursuant to the provisions of Section 3507 of the Internal

Revenue Code. For tax years which begin on or after January 1,

2022, if the credit exceeds the tax imposed by Section 2355 of this

title, the excess amount shall be refunded to the taxpayer. The

maximum earned income tax credit allowable on the Oklahoma income

tax return shall be prorated on the ratio that Oklahoma adjusted

gross income bears to the federal adjusted gross income.
Okla. Stat. tit. 68, § 68-1103.1 — OK Code / Title 68 / Section 68-1103.1
Maintenance of Corporation Commission Plugging Fund
Status: in_force

minimal level.

The additional excise tax levied by subsection A of Section 5 of

this act and subsection A of Section 6 of this act which is credited

Oklahoma Statutes - Title 68. Revenue and Taxation Page 413

and apportioned to the Corporation Commission Plugging Fund pursuant

to Section 7 of this act shall be imposed and collected at such

times as required by Section 1 of this act to maintain the

Corporation Commission Plugging Fund at a five-million-dollar

maintenance level.
Okla. Stat. tit. 68, § 68-2368 — OK Code / Title 68 / Section 68-2368
Persons required to make returns - Income of estates and
Status: in_force

trusts - Income of partnerships - Returns by corporations - Time for

returns - Verification of returns - Form of returns.

A. For tax years ending before January 1, 2017, the following

individuals shall each make a return stating specifically the

taxable income and, where necessary, the adjusted gross income and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1031

the adjustments provided in Section 2351 et seq. of this title to

arrive at Oklahoma taxable income and, where necessary, Oklahoma

adjusted gross income:

1. Every resident individual having a gross income, or gross

receipts, for the taxable year in an amount sufficient to require

the filing of a federal income tax return, if single, or if married

and not living with husband or wife; and

2. Except as otherwise provided for in the Pass-Through Entity

Tax Equity Act of 2019, every resident individual having a gross

income, or gross receipts, for the taxable year in an amount

sufficient to require the filing of a federal income tax return, if

married and living with husband or wife.

Provided however, every resident individual who does not meet

the requirements sufficient to file a federal return, but has

Oklahoma withholding, may file a claim for refund for all Oklahoma

income taxes withheld and shall not be subject to the provisions of

Section 2358 of this title; and

3. Every nonresident individual having Oklahoma gross income

for the taxable year of One Thousand Dollars ($1,000.00) or more.

B. If a husband and wife, living together, have an aggregate

gross income or gross receipts, for such year, in an amount

sufficient to require the filing of a federal income tax return:

1. Each shall make a return; or

2. The income of each shall be included in a single joint

return, in which case the tax shall be computed on the aggregate net

income.

C. 1. For tax years beginning on or after January 1, 2017,

every resident individual whose gross income from both within and

outside of Oklahoma exceeds the sum of the standard deduction and

personal exemption allowed in Section 2358 of this title shall file

an Oklahoma income tax return. Resident individuals not required to

file a federal income tax return must attach a completed federal

income tax return to the Oklahoma income tax return to show how

adjusted gross income and deductions were determined, if their gross

income is more than their adjusted gross income. The Oklahoma

income tax return must show the taxable income and, where necessary,

the adjusted gross income and modifications required by Section 2351

et seq. of this title, and any other information the Tax Commission

may require.

2. Except as otherwise provided for in the Pass-Through Entity

Tax Equity Act of 2019, every nonresident individual having Oklahoma

gross income for the taxable year of One Thousand Dollars

($1,000.00) or more shall file an Oklahoma income tax return.

D. If an individual is unable to make his or her own return,

the return shall be made by a duly authorized agent or by the

guardian or other person charged with the care of the person or

property of such individual.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1032

E. Every partnership shall make a return for each taxable year,

stating the taxable income and the adjustments to arrive at Oklahoma

income. The Oklahoma return shall include a schedule showing the

distribution to partners of the various items of income as per the

federal return and the adjustments required by Section 2351 et seq.

of this title for Oklahoma. The return shall be signed by one of

the partners. Except for partnerships making an election pursuant

to the provisions of the Pass-Through Entity Tax Equity Act of 2019,

if a partnership has elected pursuant to the provisions of Section

761 of the Internal Revenue Code, or any provision comparable

thereto, not to file partnership income tax returns, that

partnership shall not be required to file an Oklahoma partnership

return. The Oklahoma Tax Commission shall promulgate rules for

purposes of partnership returns when multiple partners would

otherwise be required to file a nonresident return. The rules shall

provide a specific number of partners in a partnership above which a

composite return may be filed. The return shall be in such form as

prescribed by the Tax Commission.

F. Every corporation shall make a return for each taxable year

stating the taxable income and the adjustments provided in Section

2351 et seq. of this title to arrive at Oklahoma taxable income. In

addition, corporations electing subchapter S treatment pursuant to

the Internal Revenue Code and Section 2351 et seq. of this title,

shall include a schedule showing the distribution to shareholders of

the various items of income as per the federal return and the

adjustments for Oklahoma. All corporation returns shall be signed

by the president, vice president, or other principal officer and the

corporate seal impressed. In cases where receivers, trustees in

bankruptcy, or assignees are operating the property or business of

corporations, such receivers, trustees, or assignees shall make a

return for such corporations in the same manner and form as

corporations are required to make returns. Any tax due on the basis

of such returns made by receivers, trustees, or assignees shall be

collected in the same manner as if collected from the corporations

of whose business or property they have custody and control.

G. Every resident estate and trust shall make a return for each

taxable year stating the taxable income and the adjustments to

arrive at Oklahoma taxable income. Every nonresident estate or

trust having Oklahoma taxable income as provided in Section 2362 of

this title shall make a return for each taxable year stating the

taxable income and the adjustments to arrive at Oklahoma taxable

income. The Oklahoma return shall include a schedule showing the

distribution to beneficiaries, if any, of the various items of

income as per the federal return and the adjustments for Oklahoma.

The fiduciary shall be responsible for making the return and the

return shall be signed by the fiduciary, or by one fiduciary if

there is more than one. The Tax Commission shall promulgate rules

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1033

for purposes of estate and trust returns when multiple returns would

otherwise be required of nonresident beneficiaries of estates or

trusts. The return shall be in such form as prescribed by the Tax

Commission.

H. 1. All individual returns, except individual returns filed

electronically, made on the basis of the calendar year shall be due

on or before the fifteenth day of April following the close of the

taxable year. Provided, if the Internal Revenue Code provides for a

later due date for returns of individuals, the Tax Commission shall

accept returns filed by individuals by such date and such returns

shall be considered as timely filed.

2. All individual returns filed electronically, made on the

basis of the calendar year, shall be due on or before the twentieth

day of April following the close of the taxable year.

3. All individual returns made on the basis of a fiscal year

shall be due on or before the fifteenth day of the fourth month

following the close of the fiscal year.

4. For tax years beginning before January 1, 2016, calendar

year corporation returns shall be due on or before the fifteenth day

of March following the close of the taxable year. For tax years

beginning on or after January 1, 2016, calendar year corporation

returns shall be due no later than thirty (30) days after the due

date established under the Internal Revenue Code.

5. For tax years beginning before January 1, 2016, fiscal year

corporation returns shall be due on or before the fifteenth day of

the third month following the close of the fiscal year. For tax

years beginning on or after January 1, 2016, fiscal year corporation

returns shall be due no later than thirty (30) days after the due

date established under the Internal Revenue Code.

6. For tax years beginning before January 1, 2016, partnership

returns shall be due on or before the fifteenth day of April

following the close of the taxable year. For tax years beginning on

or after January 1, 2016, partnership returns shall be due no later

than thirty (30) days after the due date established under the

Internal Revenue Code.

7. All estate and trust returns made on the basis of the

calendar year shall be due on or before the fifteenth day of April

following the close of the taxable year. All estate and trust

returns made on the basis of a fiscal year shall be due on or before

the fifteenth day of the fourth month following the close of the

fiscal year.

8. In the case of complete liquidation, or the dissolution, of

a corporation the return of such corporation shall be made on or

before the fifteenth day of the fourth month following the month in

which the corporation is completely liquidated. A corporation which

has terminated its business activities, satisfied or made provision

for all of its liabilities or has distributed all of its assets,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1034

even though not formally dissolved under state law, is deemed to

have completely liquidated for purposes of this subsection.

9. The Tax Commission may also provide a later due date for

returns of individuals, calendar year corporations, fiscal year

corporations, partnership returns, estate and trust returns, or

estimated tax payments as provided in Section 2385.9 of this title

if a state of emergency is declared by the Governor or upon

declaration by the Internal Revenue Service to postpone certain tax

filing and tax payment deadlines in disaster areas.

I. Returns by individuals, fiduciaries, partnerships,

corporations or any other person or entity required, or that may

hereafter be required to file a return, shall contain or be verified

by a written declaration that such return is made under the

penalties of perjury and the fact that any individual's name is

signed to a filed return shall be prima facie evidence for all

purposes that the return was actually signed by that individual.

Provided, the Tax Commission shall promulgate rules to provide

procedures for verification of signatures on returns which are filed

electronically.

J. Every return required by Section 2351 et seq. of this title

shall be in such form as the Tax Commission may, from time to time,

prescribe. Each return shall be filed with the Tax Commission and

forms shall be furnished by the Tax Commission on application

therefor, but failure to secure or receive the form of a return

prescribed shall not relieve any taxpayer from the obligation of

making and filing any return herein required.

K. For tax years ending after January 1, 2017, if a taxpayer

elects to make installment payments of tax due pursuant to the

provisions of subsection (h) of Section 965 of the Internal Revenue

Code, 26 U.S.C., Section 965, such election may also apply to the

payment of Oklahoma income tax, attributable to the income upon

which such installment payments are based.
Okla. Stat. tit. 68, § 68-3625 — OK Code / Title 68 / Section 68-3625
Oklahoma Film Enhancement Rebate Program Revolving Fund
Status: in_force

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

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

Film Enhancement Rebate Program Revolving Fund". The fund shall be

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

consist of all monies received by the Tax Commission which are

specifically required by law to be deposited in the fund, any public

or private donations, contributions, and gifts received for the

benefit of the fund and any amounts appropriated by the Oklahoma

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

hereby appropriated and may be budgeted and expended by the Tax

Commission for the purpose of paying rebates as provided in this

act. Expenditures from the fund shall be made upon warrants issued

by the State Treasurer against claims filed as prescribed by law

with the Director of the Office of Management and Enterprise

Services for approval and payment.

B. The Oklahoma Tax Commission shall apportion, from the

revenues which would otherwise be apportioned to the General Revenue

Fund pursuant to subparagraph a of paragraph 1 of Section 2352 of

this title, an amount that the Commission estimates to be necessary

to pay the rebates provided by Section 3624 of this title to the

Oklahoma Film Enhancement Rebate Program Revolving Fund.
Okla. Stat. tit. 68, § 68-500.6a — OK Code / Title 68 / Section 68-500.6a
Distribution of tax revenue
Status: in_force

All revenue from the tax of eight one-hundredths of one cent

($0.0008) per gallon imposed pursuant to the provisions of

subsection B of Section 500.4 of Title 68 of the Oklahoma Statutes,

and penalties and interest thereon, collected by the Oklahoma Tax

Commission shall be apportioned and distributed monthly as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 270

1. For the fiscal year beginning July 1, 1999, one-third shall

be paid to the State Treasurer and placed to the credit of the

Oklahoma Department of Aerospace and Aeronautics Revolving Fund and

two-thirds shall be apportioned pursuant to the provisions of

Section 500.6 of Title 68 of the Oklahoma Statutes;

2. For the fiscal year beginning July 1, 2000, two-thirds shall

be paid to the State Treasurer and placed to the credit of the

Oklahoma Department of Aerospace and Aeronautics Revolving Fund and

one-third shall be apportioned pursuant to the provisions of Section

500.6 of Title 68 of the Oklahoma Statutes; and

3. For the fiscal year beginning July 1, 2001, and for each

fiscal year thereafter, all such revenue shall be paid to the State

Treasurer and placed to the credit of the Oklahoma Department of

Aerospace and Aeronautics Revolving Fund.
Okla. Stat. tit. 68, § 68-24331 — OK Code / Title 68 / Section 68-24331
Renumbered as § 3127 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, § 68-2357.31 — OK Code / Title 68 / Section 68-2357.31
Definitions - Tax credit
Status: in_force

A. As used in this section:

1. "Eligible employer" means a corporation, partnership or

proprietorship which:

a. has done business in this state for at least one (1)

year,

b. has not provided group health insurance within the

fifteen (15) months preceding the offer to purchase

group health insurance which meets the requirements of

this section to at least seventy-five percent (75%) of

its employees who are residents of this state and work

an average of twenty-four (24) hours or more a week

for said employer,

c. offers the state-certified, basic health benefits plan

to all eligible employees who worked an average of

twenty-four (24) hours or more a week during the

calendar quarter preceding the purchase of the policy,

and

d. pays fifty percent (50%) or more of the full cost of

the portion of the premium attributable to the

employee for which the employer is claiming credit;

2. "Eligible employee" means an employee, proprietor or partner

of the employer claiming the credit who:

a. is a resident of this state,

b. works an average of twenty-four (24) hours a week or

more for the employer, and

c. was not covered by a group health insurance policy or

plan offered by the same employer within the fifteen

(15) months preceding the offer to purchase health

insurance which meets the requirements of this

section; and

3. "State-certified, basic health benefits plan" means the

basic health benefits plan developed and approved by the Oklahoma

Basic Health Benefits Board prior to July 1, 1995.

B. 1. For tax years beginning after December 31, 1990, there

shall be allowed to an eligible employer a credit against the tax

imposed by Section 2355 of this title for premiums paid on behalf of

each eligible employee who elects to participate in the state-

certified, basic health benefits plan and meets the requirements of

this section. The credit shall be in the amount of Fifteen Dollars

($15.00) a month for each eligible employee and shall be allowed for

Oklahoma Statutes - Title 68. Revenue and Taxation Page 808

two (2) consecutive tax years. Provided, if the tax liability of an

employer pursuant to Section 2355 of this title is less than the

credit to which the employer is entitled pursuant to this section,

the Oklahoma Tax Commission shall pay a refund to the employer. The

refund shall equal the difference between the amount of taxes owed,

after any other credits or exemptions to which the employer is

entitled have been applied to the tax liability, and the credit to

which the employer is entitled pursuant to this section for the tax

year.

2. Tax credits or refunds may not be granted pursuant to the

provisions of this section to an employer who, prior to July 1,

1995, was not covered under a state-certified, basic health benefits

plan.

C. The credit shall not be granted unless the eligible employer

certifies to the Oklahoma Tax Commission that each employee for

which the credit is claimed is participating in the state-certified,

basic health benefits plan.

D. The Oklahoma Tax Commission shall develop and issue

appropriate forms and instructions to enable eligible employers to

claim the tax credit. The Commission shall promulgate rules to

facilitate the implementation of this section.
Okla. Stat. tit. 68, § 68-3502 — OK Code / Title 68 / Section 68-3502
Findings and intent of Legislature
Status: in_force

A. It is the finding of the Legislature that there exists in

this state a continuing need for programs to assist political

subdivisions in attracting federal facility development and

consequent job creation and ancillary economic growth within this

state. In order to achieve these essential public purposes, it is

necessary to assist and encourage political subdivisions to develop

facilities for use by the federal government.

B. It is the intent of the Legislature that:

1. The State of Oklahoma provide appropriate incentives to

assist political subdivisions of this state in attracting qualified

federal facilities that hold the promise of significant development

of the economy of the State of Oklahoma;

2. The amount of such incentives provided in connection with a

particular federal facility:

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

the facility 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

facility 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 a political

subdivision nor to authorize the credit of the State of Oklahoma to

be given, pledged or loaned to any political subdivision.
Okla. Stat. tit. 68, § 68-707.2 — OK Code / Title 68 / Section 68-707.2
Excise tax on special fuel - Levy - Exemptions -
Status: in_force

Disposition of revenues.

A. There is hereby levied an excise tax of one cent ($0.01)

upon the use within this state of each and every gallon of special

fuel, which shall be reported and collected in the same manner as

provided by law for the reporting and collecting of all other tax

levies upon the use of special fuel within this state.

B. The tax levied by this section shall not apply to special

fuel which is exempt from tax pursuant to the provisions of Section

708 of this title.

C. The excise tax of one cent ($0.01) per gallon of special

fuel levied by this section, together with any interest and

penalties thereon, collected by the Tax Commission shall be

apportioned as set forth in paragraph 5 of subsection A and

subsection C of Section 500.6 of this title.
Okla. Stat. tit. 68, § 68-230 — OK Code / Title 68 / Section 68-230
Certificate of indebtedness to state - Recording and
Status: in_force

indexing - Lien status.

The Oklahoma Tax Commission may issue to the county clerk of any

county of the state a certificate certifying that the person therein

named is indebted to the state for a specified state tax in the

amount stated. The county clerk shall immediately record and index

such certificate using the name of the delinquent taxpayer, the

amount certified as being due, a short name of the tax, and the date

and time of the filing for record. Such recording shall have the

same force and effect as a judgment and shall constitute and be

evidence and notice of the state's lien upon the title to any

interest in any real property of the taxpayer named in such

certificate. Such lien shall be in addition to any and all other

liens existing in favor of the state to secure the payment of such

unpaid tax, penalty, interest and costs, and such lien shall be

paramount and superior to all other liens of whatsoever kind or

character attaching to any of said property subsequent to the date

of such recording and shall be in addition to any lien provided by

Section 234 of this title. Such lien is hereby released and

extinguished upon the payment of the tax, penalty, interest and

costs, or, except as otherwise provided herein, upon the expiration

of ten (10) years after the date upon which such certificate was

recorded and indexed by the county clerk; provided, the Tax

Commission may, prior to the release and extinguishment of such

lien, reissue the certificate of indebtedness to the county clerk.

A certificate so reissued shall continue the lien until payment of

the tax, penalty, interest and costs, or upon the expiration of ten

(10) years after the date upon which the certificate was re-recorded

and indexed by the county clerk. All active liens evidenced by a

certificate of indebtedness filed with a county clerk’s office prior

to November 1, 1989, shall be released and extinguished if the

certificate of indebtedness is not refiled prior to November 1,

2001.
Okla. Stat. tit. 68, § 68-53006 — OK Code / Title 68 / Section 68-53006
Renumbered as § 2-11-406 of Title 27A by Laws 1993, c
Status: in_force

145, § 359, eff. July 1, 1993.
Okla. Stat. tit. 68, § 68-3658 — OK Code / Title 68 / Section 68-3658
Irrevocable election to transfer incentive payments to
Status: in_force

Fund - Claim and use of tax credits - Ineligibility for certain

exemptions.

A. An establishment, as defined in Section 3653 of this title,

which has been authorized to receive incentive payments pursuant to

the Oklahoma Quality Jobs Program Act prior to the effective date of

this act, and that intends to use proceeds derived from the sale of

obligations issued pursuant to Section 3654 of this title which

obligations are issued on or after the effective date of this act,

shall, as a condition of being eligible to make use of such

proceeds, file a second irrevocable election with the Oklahoma

Department of Commerce.

B. An establishment shall file its second irrevocable election

with the Oklahoma Department of Commerce not later than one hundred

eighty (180) days prior to the last date that withholding tax

revenues attributable to the payroll of the establishment are

legally required to be used in satisfaction of any debt service

requirements or related costs imposed pursuant to an issuance of

obligations by the Oklahoma Development Finance Authority if such

issuance occurred prior to the effective date of this act. Such

second irrevocable election shall be required in order for the

establishment to be eligible for use of any proceeds from the sale

of additional obligations authorized by Section 3654 of this title

which obligations are issued on or after the effective date of this

act. From the date upon which the second irrevocable election is

filed until the last date upon which withholding tax revenues

attributable to the payroll of the establishment are legally

required to be used in satisfaction of any debt service requirements

or related costs imposed as a result of obligations issued by the

Oklahoma Development Finance Authority prior to the effective date

of this act, the five-year period of time within which the

establishment would otherwise be required to make investment

pursuant to this act shall be extended.

C. Upon filing such second irrevocable election, any incentive

payments which would have been paid to the establishment pursuant to

the Oklahoma Quality Jobs Program Act after such filing shall be

deposited to the Quality Jobs Program Incentive Leverage Fund. Such

incentive payments shall be treated as an asset of the establishment

which has been paid to the State of Oklahoma for purposes of this

act.

D. Beginning upon 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 as otherwise required

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1436

by this act, monies transferred to the Quality Jobs Program

Incentive Leverage Fund shall be used for the payment of principal

and interest or other costs associated with the additional issuance

of obligations by the Oklahoma Development Finance Authority

pursuant to the provisions of Section 3654 of this title as a result

of a second irrevocable election. Not later than January 1 and July

1 of each year, the Oklahoma Development Finance Authority shall

certify to the Oklahoma Department of Commerce and the Oklahoma Tax

Commission the amount which will be required for payment of

principal, interest and other costs associated with the issuance of

such obligations for the succeeding six-month period.

E. 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 as otherwise required

by this act, as often as may be necessary for the Oklahoma

Development Finance Authority to make payments with respect to

indebtedness issued pursuant to the provisions of this act as a

result of a second irrevocable election, the Tax Commission shall

transfer from the revenues specified in Section 3659 of this title

an amount required to equal the difference between the incentive

payment deposit and the amount certified pursuant to the provisions

of subsection C of this section. The Tax Commission shall then

transfer the total amount required pursuant to the certification to

the Oklahoma Development Finance Authority.

F. An establishment to which proceeds from the sale of any

obligations issued by the Oklahoma Development Finance Authority are

made available as provided by this act pursuant to a second

irrevocable election shall not claim any tax credits that would

otherwise be authorized pursuant to Section 2357.4 of Title 68 of

the Oklahoma Statutes as a result of jobs created or capital

investment made as a direct result of the use of such bond proceeds.

For purposes of this subsection and for purposes of computing any

tax credit pursuant to Section 2357.4 of Title 68 of the Oklahoma

Statutes, "bond proceeds" shall mean the amount transferred, paid or

made available to the establishment together with the total amount

of principal and interest paid by the Oklahoma Development Finance

Authority with respect to any amount of proceeds transferred, paid

or made available to the establishment.

G. An establishment that files a second irrevocable election

authorized by this section and to which proceeds from the sale of

obligations authorized by Section 3654 of this title are paid or

made available may utilize income tax credits earned prior to the

effective date of this act pursuant to Section 2357.4 of Title 68 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1437

the Oklahoma Statutes for a period of fifteen (15) taxable years

subsequent to the year in which the election is filed.

H. An establishment that files a second irrevocable election

authorized by this section and to which any proceeds from the sale

of obligations authorized by Section 3654 of this title are paid or

made available shall not be eligible to claim any exemption pursuant

to Section 6B of Article X of the Oklahoma Constitution or Section

2902 of Title 68 of the Oklahoma Statutes with respect to real or

personal property constituting the facility described by the

establishment pursuant to the disclosure document as provided by

Section 3655 of this title. The maximum amount of investment in any

facility for purposes of the foregone exemption required by this

subsection shall be Seven Hundred Million Dollars ($700,000,000.00),

inclusive of any amounts invested prior to the effective date of

this act.

I. An establishment that files a second irrevocable election

authorized by this section and to which any proceeds from the sale

of obligations authorized by Section 3654 of this title are paid or

made available shall not be eligible to claim any exemption

otherwise available pursuant to Section 1359 of Title 68 of the

Oklahoma Statutes with respect to the facility constructed,

acquired, improved or equipped with such proceeds. The provisions

of this subsection shall not require any waiver of sales tax

exemption with respect to personal property acquired for the

manufacturing process after completion of construction of the

applicable facility.
Okla. Stat. tit. 68, § 68-2358 — OK Code / Title 68 / Section 68-2358
See the following versions:
Status: in_force

OS 68-2358v1 (SB 1452, Laws 2024, c. 166, § 1).

OS 68-2358v2 (HB 3388, Laws 2024, c. 277, § 2).

OS 68-2358v3 (SB 2038, Laws 2024, c. 452, § 155).
Okla. Stat. tit. 68, § 68-1354.31 — OK Code / Title 68 / Section 68-1354.31
Entry into Streamlined Sales and Use Tax Agreement -
Status: in_force

Monetary allowance from taxes collected - Compensation for start-up

costs.

A. If the Oklahoma Tax Commission enters into the Streamlined

Sales and Use Tax Agreement under Section 1354.18 of this title, the

Tax Commission is authorized to provide a monetary allowance from

the taxes collected to each of the following:

1. A certified service provider, in accordance with the

agreement and under the terms of the contract signed with the

provider;

2. Any vendor registered under the agreement that selects a

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

functions; and

3. Any vendor registered under the agreement that uses a

proprietary system to calculate taxes due and has entered into a

performance agreement with states that are members to the

Streamlined Sales and Use Tax Agreement.

B. The monetary allowance provided for in paragraph 2 or 3 of

subsection A of this section shall be given to the vendor for the

period established by, and at the rate set in, the Streamlined Sales

and Use Tax Agreement entered into under Section 1354.18 of Title 68

of the Oklahoma Statutes if the Tax Commission determines that such

terms are reasonable and provide adequate incentive for such

vendors.

C. Any vendor that is a remote seller that initially contracts

with a certified service provider for the collection and remittance

of sales and use taxes to this state on or after October 1, 2010,

and before July 1, 2011, shall be allowed compensation for the

start-up costs associated with utilizing a certified service

provider as provided in this subsection. The seller shall be

allowed to retain twenty percent (20%) of the sales and use taxes

collected by such seller, for a period of up to six (6) months,

beginning with the first month such taxes are remitted by the

certified service provider. The total amount retained by the seller

as compensation may not exceed the sum of Five Hundred Dollars

Oklahoma Statutes - Title 68. Revenue and Taxation Page 466

($500.00). A seller which retains such compensation shall be

required to continue to collect and remit applicable sales and use

taxes for a period of at least thirty-six (36) months. A seller

which does not continue to collect and remit applicable sales and

use taxes for a period of at least thirty-six (36) months shall be

required to forfeit and repay all compensation to this state that it

had retained pursuant to this subsection.

D. On or after October 1, 2010, in addition to any compensation

provided pursuant to subsection C of this section, and in lieu of

the deduction provided by subsections A, B, C and D of Section

1367.1 of this title, a remote seller that collects and remits sales

and use taxes to this state shall be eligible, at the option of the

seller, for either the compensation in the amounts, and subject to

the limitations provided in the Streamlined Sales and Use Tax

Agreement, or for the Oklahoma Tax Commission to assume the direct

cost of contracting with a certified service provider. In the event

the Streamlined Sales and Use Tax Agreement has not adopted

provisions for vendor compensation, a remote seller shall be

eligible, at the option of the seller, for the deductions provided

by Section 1367.1 of this title or for the Oklahoma Tax Commission

to assume the direct cost of contracting with a certified service

provider.

E. For purposes of this section, the term “remote seller” shall

mean a seller that would not register to collect sales and use taxes

in this state but for the ability of this state to require such

remote seller to collect sales or use tax under federal authority.Oklahoma Statutes - Title 68. Revenue and Taxation Page 13
Okla. Stat. tit. 68, § 68-402-3 — OK Code / Title 68 / Section 68-402-3
Tobacco products tax in addition to tax levied in
Status: in_force

Sections 402 to 402-1 - Rates - Apportionment.

A. In addition to the tax levied in Sections 402 and 402-1 of

this title, effective January 1, 2005, there shall be levied,

assessed, collected, and paid in respect to the articles containing

tobacco enumerated in Section 401 et seq. of this title, a tax in

the following amounts:

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

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

(3) pounds per thousand, Ninety Dollars ($90.00) per thousand. For

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

hereby classed as cigars;

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

forty percent (40%) of the factory list price exclusive of any trade

discount, special discount or deals; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 230

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

thirty percent (30%) of the factory list price exclusive of any

trade discount, special discount or deals.

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

revenue resulting from the additional tax levied in subsection A of

this section shall be apportioned by the Oklahoma Tax Commission and

transmitted to the State Treasurer as follows:

1. Twenty-two and six-hundredths percent (22.06%) shall be

placed to the credit of the Health Employee and Economy Improvement

Act Revolving Fund created in Section 1010.1 of Title 56 of the

Oklahoma Statutes;

2. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Comprehensive Cancer Center Debt Service Revolving

Fund created in Section 160.1 of Title 62 of the Oklahoma Statutes;

3. Before July 1, 2008, seven and fifty-hundredths percent

(7.50%) shall be placed to the credit of the Trauma Care Assistance

Revolving Fund created in Section 1-2530.9 of Title 63 of the

Oklahoma Statutes. On and after July 1, 2008, seven and fifty-

hundredths percent (7.50%) shall be allocated as follows:

a. every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b. every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 1-2512.1 of Title

63 of the Oklahoma Statutes until the combined amount

credited to the Oklahoma Emergency Response Systems

Stabilization and Improvement Revolving Fund pursuant

to this section and Section 302-5 of this title is

equal to Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c. any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Three and nine-hundredths percent (3.09%) shall be placed to

the credit of the Oklahoma State University College of Osteopathic

Medicine Revolving Fund created in Section 160.2 of Title 62 of the

Oklahoma Statutes;

5. Twenty-six and thirty-eight-hundredths percent (26.38%)

shall be placed to the credit of the Oklahoma Health Care Authority

Medicaid Program Fund created in Section 5020 of Title 63 of the

Oklahoma Statutes for the purposes of maintaining programs and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 231

services funded under the federal "Jobs and Growth Tax Relief

Reconciliation Act of 2003", reimbursing city/county-owned

hospitals, increasing emergency room physician rates, and providing

TEFRA 134, also known as "Katie Beckett" services;

6. Two and sixty-five-hundredths percent (2.65%) shall be

placed to the credit of the Department of Mental Health and

Substance Abuse Services Revolving Fund created in Section 2-303 of

Title 43A of the Oklahoma Statutes;

7. Forty-four-hundredths of one percent (0.44%) shall be placed

to the credit of the Belle Maxine Hilliard Breast and Cervical

Cancer Treatment Revolving Fund created in Section 1-559 of Title 63

of the Oklahoma Statutes;

8. One percent (1%) shall be placed to the credit of the

Teachers' Retirement System Revolving Fund created in Section 158 of

Title 62 of the Oklahoma Statutes;

9. Two and seven-hundredths percent (2.07%) shall be placed to

the credit of the Education Reform Revolving Fund created in Section

34.89 of Title 62 of the Oklahoma Statutes;

10. Sixty-six-hundredths percent (0.66%) shall be placed to the

credit of the Tobacco Prevention and Cessation Revolving Fund

created in Section 1-105d of Title 63 of the Oklahoma Statutes;

11. Sixteen and eighty-three-hundredths percent (16.83%) shall

be placed to the credit of the General Revenue Fund; and

12. For fiscal years beginning July 1, 2004, and ending June

30, 2006, fourteen and twenty-three-hundredths percent (14.23%)

shall be apportioned to municipalities and counties that levy a

sales tax, in the proportions which total municipal and county sales

tax revenue was apportioned by the Tax Commission in the preceding

month.

For fiscal years beginning July 1, 2006, and thereafter, the

apportionment percentage specified in paragraph 12 of this

subsection will be adjusted by dividing the total municipal and

county sales tax revenue collected in the calendar year immediately

preceding the commencement of the fiscal year by the sum of the

state sales tax revenue and total municipal and county sales tax

revenue collected in the same year. This ratio shall be divided by

the ratio of the total municipal and county sales tax revenue

collected in the calendar year beginning January 1, 2004, and ending

December 31, 2004, divided by the sum of the state sales tax revenue

and total municipal and county sales tax revenue collected in the

same year. The resulting quotient shall be multiplied by fourteen

and twenty-three-hundredths percent (14.23%) to determine the

apportionment percentage for the fiscal year.

For fiscal years beginning July 1, 2006, and thereafter, any

adjustment to the percentage of revenues apportioned to

municipalities and counties shall be reflected in the percent of

revenues apportioned to the General Revenue Fund.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 232

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

lieu of excise taxes on little cigars, cigars, smoking tobacco and

smokeless tobacco levied by this section, pursuant to a compact with

a federally recognized Indian tribe or nation after deductions for

deposits into trust accounts pursuant to such compacts, shall be

apportioned by the Tax Commission and transmitted to the State

Treasurer as follows:

1. Thirty-three and forty-nine-hundredths percent (33.49%)

shall be placed to the credit of the Health Employee and Economy

Improvement Act Revolving Fund created in Section 1010.1 of Title 56

of the Oklahoma Statutes;

2. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Comprehensive Cancer Center Debt Service

Revolving Fund created in Section 160.1 of Title 62 of the Oklahoma

Statutes;

3. Before July 1, 2008, eleven and thirty-nine-hundredths

percent (11.39%) shall be placed to the credit of the Trauma Care

Assistance Revolving Fund created in Section 1-2530.9 of Title 63 of

the Oklahoma Statutes. On and after July 1, 2008, eleven and

thirty-nine-hundredths percent (11.39%) shall be allocated as

follows:

a. every month, an amount equal to the actual amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to this paragraph for the same

month of the 2008 fiscal year shall be credited to the

Trauma Care Assistance Revolving Fund,

b. every month, any amount over and above the amount

placed to the credit of the Trauma Care Assistance

Revolving Fund pursuant to subparagraph a of this

paragraph shall be credited to the Oklahoma Emergency

Response Systems Stabilization and Improvement

Revolving Fund as created in Section 1-2512.1 of Title

63 of the Oklahoma Statutes until the combined amount

credited to the Oklahoma Emergency Response Systems

Stabilization and Improvement Revolving Fund pursuant

to this section and Section 302-5 of this title is

equal to Two Million Five Hundred Thousand Dollars

($2,500,000.00) each year, and

c. any additional revenue allocated pursuant to this

paragraph shall be placed to the credit of the Trauma

Care Assistance Revolving Fund;

4. Four and sixty-nine-hundredths percent (4.69%) shall be

placed to the credit of the Oklahoma State University College of

Osteopathic Medicine Revolving Fund created in Section 160.2 of

Title 62 of the Oklahoma Statutes;

5. Forty and six-hundredths percent (40.06%) shall be placed to

the credit of the Oklahoma Health Care Authority Medicaid Program

Oklahoma Statutes - Title 68. Revenue and Taxation Page 233

Fund created in Section 5020 of Title 63 of the Oklahoma Statutes

for the purposes of maintaining programs and services funded under

the federal "Jobs and Growth Tax Relief Reconciliation Act of 2003",

reimbursing city/county-owned hospitals, increasing emergency room

physician rates, and providing TEFRA 134, also known as "Katie

Beckett" services;

6. Four and one-hundredths percent (4.01%) shall be placed to

the credit of the Department of Mental Health and Substance Abuse

Services Revolving Fund created in Section 2-303 of Title 43A of the

Oklahoma Statutes;

7. Sixty-seven-hundredths percent (0.67%) shall be placed to

the credit of the Belle Maxine Hilliard Breast and Cervical Cancer

Treatment Revolving Fund created in Section 1-559 of Title 63 of the

Oklahoma Statutes; and

8. One percent (1%) shall be placed to the credit of the

Tobacco Prevention and Cessation Revolving Fund created in Section

1-105d of Title 63 of the Oklahoma Statutes.

D. It shall not be permissible for a retailer to advertise that

the retailer will absorb the tax due on the taxable merchandise

described herein. Such tax shall be paid by the consumer.
Okla. Stat. tit. 68, § 68-1212.1 — OK Code / Title 68 / Section 68-1212.1
Moratorium on requirement to pay or remit certain
Status: in_force

taxes.

A. Notwithstanding any other provision of law, there is hereby

declared a moratorium on any and all requirements to pay or remit

any and all taxes due or which would have been due pursuant to the

provisions of Sections 1201 through 1212 of Title 68 of the Oklahoma

Statutes for the taxable periods beginning July 1, 2010, and ending

before July 1, 2013.

B. Notwithstanding any other provision of law, there is hereby

declared a moratorium on requirements to file any and all reports or

returns due or which would have been due pursuant to the provisions

of Sections 1201 through 1212 of Title 68 of the Oklahoma Statutes

for the taxable periods beginning July 1, 2010, and ending before

July 1, 2013.
Okla. Stat. tit. 68, § 68-2355.1B — OK Code / Title 68 / Section 68-2355.1B
Determination of initial baseline amount of revenue apportioned to teachers'
Status: in_force

Oklahoma Statutes - Title 68. Revenue and Taxation Page 18apportioned to teachers' retirement revolving fund - Annual review.

In addition to any other duties prescribed by law, at the

meeting required by paragraph 3 of Section 23 of Article X of the

Oklahoma Constitution to be held in February of the first calendar

year after an income tax rate reduction implemented pursuant to

Section 2355.1A of Title 68 of the Oklahoma Statutes has been in

place for twelve (12) months, the State Board of Equalization shall:

1. Determine an initial baseline amount of revenue which was

finally apportioned to the credit of the Teachers’ Retirement System

Dedicated Revenue Revolving Fund pursuant to Sections 1353, 1403 and

2352 of Title 68 of the Oklahoma Statutes for the most recent twelve

(12) months;

2. Beginning with the February meeting in the sixth year after

the Board determines an initial baseline amount, annually review

such amount to determine if it differs from the average annual

amount of revenue which was finally apportioned to the credit of the

Teachers’ Retirement System Dedicated Revenue Revolving Fund

pursuant to Sections 1353, 1403 and 2352 of Title 68 of the Oklahoma

Statutes over the most recent five (5) fiscal years. If the Board

determines that the initial baseline amount is less than the five-

year average annual amount, a new baseline equal to the five-year

average annual amount shall be determined and applied as provided in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 754

paragraph 5 of Section 1353, paragraph 5 of Section 1403 and

paragraph 3 of Section 2352 of Title 68 of the Oklahoma Statutes;

and

3. Determine the proportion of the baseline amount attributable

to each revenue source specified in paragraph 2 of this section

whenever the Board determines a baseline amount.
Okla. Stat. tit. 68, § 68-1370.8 — OK Code / Title 68 / Section 68-1370.8
Creation of hospital authorities - Sales tax levy -
Status: repealed

Dissolution.

A. In accordance with the provisions of Section 1 of this act,

any combination of cities, towns and counties, by resolution of

their governing boards, may jointly create a hospital authority

pursuant to the provisions of Section 176 of Title 60 of the

Oklahoma Statutes for the purpose of planning, financing and

constructing hospitals or related medical facilities located within

Oklahoma Statutes - Title 68. Revenue and Taxation Page 636

the boundaries of such cities, towns or counties. 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. The combination of cities, towns

and counties creating the authority shall be designated the

beneficiary of the authority. The boundaries of the authority shall

be coterminous with the boundaries of the cities, towns or counties

creating the authority.

B. Any hospital authority created pursuant to the provisions of

subsection A 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 cities, towns and counties

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

the registered voters within the boundaries of each of the cities,

towns and counties 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 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.

C. 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.

D. Any sales tax which may be levied pursuant to the provisions

of this section shall be designated for the purposes of planning,

financing and constructing hospitals or related medical facilities

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.

E. The authority shall identify the duration of the tax when it

is presented to the voters pursuant to the provisions of this

section.

F. An authority created pursuant to the provisions of

subsection A of this section may utilize the provisions of the Local

Development Act as it relates to the financing of such hospitals or

related medical facilities.

G. An authority created pursuant to the provisions of

subsection A of this section shall be dissolved:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 637

1. At such time as the planning, financing and constructing of

the hospitals or related medical facilities within the boundaries of

the authority is completed; and

2. At such time as the revenue collected from any taxes levied

by the authority is sufficient for payment of any and all expenses

incurred by the authority in the planning, financing and

constructing of a hospital or related medical facility.

H. If 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. Notwithstanding any other provisions of law, any county or

hospital authority that has approved a sales tax for the support and

operation of a county hospital may continue to collect such tax if

such hospital is subsequently sold. Such collection shall only

continue if the county or hospital authority remains indebted for

the support and operation of such hospital and only until the debt

is repaid or for the stated term of the tax, whichever period is

shorter. In no event shall the life of the tax be extended beyond

the duration approved by the voters of the authority.

I. 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 and

constructing of hospitals or related medical facilities, 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.

J. If the construction, support, or operation of a hospital is

funded through the levy of a sales tax by a county or hospital

authority pursuant to this section and such hospital is subsequently

sold, the county or hospital authority levying the tax may dissolve

the governing board of such hospital at the time of the sale. When

the sale of the hospital and dissolution of any governing board is

final, the county or hospital authority is thereby relieved of any

liability for the operation of such hospital.
Okla. Stat. tit. 68, § 68-3014 — OK Code / Title 68 / Section 68-3014
Tax levies - Duties of county excise board - Duties of
Status: in_force

county assessor - Changes and corrections - Delivery to county

treasurer.

A. The county excise board shall meet on the first Monday of

July of each year, or on such earlier date in the year as determined

by the excise board, for the purpose of performing the duties

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1306

required of it by law, and shall meet from day to day until all of

the levies shall have been fixed and the appropriations approved.

B. As used in this section, "municipality" or "municipal

subdivision" shall mean a taxing jurisdiction authorized by law to

levy ad valorem taxes.

C. It shall be the duty of said board to certify the levies of

each municipality to the county assessor on the same date that such

levies are fixed; and it shall be the duty of the county assessor to

proceed to extend such levies on his tax rolls immediately upon

receipt of such certificates, without regard to any protest that may

be filed against any levy. It shall further be the duty of the

county assessor to deliver the tax rolls to the county treasurer

when the same shall have been completed, and at the same time, to

file a true and correct abstract of such tax rolls with the county

clerk. The county clerk shall charge the county treasurer with the

amount contained in said abstract. Should there be any correction

or change in the levy of any municipality, after such levy has been

certified by the county excise board to the county assessor,

regardless of whether such change is made by order of the county

excise board or by a court of competent jurisdiction, it shall be

the duty of the county assessor to deliver the tax rolls to the

county treasurer, without regard to such change; and it shall be the

duty of the county treasurer, with the assistance of the county

assessor, to make the necessary corrections on the tax rolls after

the same shall have been delivered to the said county treasurer.

D. The county excise board shall fix the levies and make the

appropriations of each municipality within fifteen (15) days after

the financial statement and estimate of any such municipality is

filed, unless the valuations of the county, and the municipal

subdivisions thereof, have not been certified to it; and, in that

event, said excise board shall have thirty (30) days from the date

of receipt of such valuations. If any such municipality extends

into a county for which the valuations have not been certified, it

shall be the duty of the county excise board to fix the levies and

make appropriations for such municipality based upon the certified

valuation of the other county for the preceding year. Such

municipality shall have thirty (30) days from receipt of the

certified valuations of the other county or counties to request

modification of the appropriations.

E. It shall be the duty of the county assessor in the

preparation of the tax roll to separately list and extend on the

rolls all real property by separately listing all city and town lots

and all other real property in subdivisions of a quarter of a

quarter of a section, or less, if such subdivisions are owned in

less quantity, describing the same in the usual and customary

manner, or by metes and bounds and showing the value of all

buildings and improvements on each separate and distinct piece of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1307

property. The county assessor shall, notwithstanding the filing of

any protest against the levies or budgets or the pendency of any

procedure with reference to the correctness of the assessment of any

property or as to the legality of any levy, complete the tax roll

and abstract thereof, and deliver the same to the county treasurer

and county clerk, respectively, on or before the first day of

October of each year. The county treasurer shall accept the said

rolls and upon the date fixed when taxes shall become due and

payable the county treasurer shall proceed to collect the taxes as

provided by law.
Okla. Stat. tit. 68, § 68-2907 — OK Code / Title 68 / Section 68-2907
Person 65 years of age or older or totally disabled
Status: in_force

person - Amount of claim - Right to file claim.

A. The amount of any claim filed pursuant to Section 108 of

this act shall be for the amount of the property taxes paid by the

claimant for the preceding calendar year which exceeds one percent

(1%) of the household income, but no claim for property tax relief

shall exceed Two Hundred Dollars ($200.00).

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1273

B. The right to file a claim and to receive property tax relief

under the provisions of this act shall be personal to the claimant

and shall not survive his death, except that a surviving spouse of

the claimant may receive benefits hereunder upon the timely filing

of a claim.
Okla. Stat. tit. 68, § 68-1357.5 — OK Code / Title 68 / Section 68-1357.5
Aircraft maintenance or manufacturing facilities -
Status: in_force

Sales of tangible property consumed or incorporated in construction

or expansion - Sales tax refund - Computation of interest -

Documentation of claims - Affidavits by contractors.

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, there shall be made a

sales tax refund for state and local sales 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, as defined in

paragraph 11 of Section 1357 of this title, in the state from the

account created by this section.

B. The Oklahoma Tax Commission shall transfer each month from

sales tax collected the amount which the Commission estimates to be

necessary to make the sales 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 sales 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

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

Oklahoma Statutes - Title 68. Revenue and Taxation Page 520

previously transferred to the account together with interest

previously accrued upon such amounts.

D. For purposes of this section, state and local sales 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 or expansion 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 purchaser 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 sales tax

billed;

2. Affidavit of each vendor that state and local sales tax

billed has not been audited, rebated, or refunded to the qualified

purchaser but rather the sales 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 sales 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 sales taxor incorporated in construction or expansion - Sales tax refund - Computation of interest -. In the event that state and local sales 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 sales tax

refund of the qualified purchaser is based on state and local sales

tax paid by the contractor or subcontractor on tangible personal

property purchased to be consumed or incorporated in the

construction or expansion of a qualified aircraft maintenance

facility and that the amount of state and local sales 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.

H. The qualified purchaser 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, § 68-2357.22v1 — OK Code / Title 68 / Section 68-2357.22v1
Credit for investments in qualified clean-burning
Status: in_force

motor vehicle fuel property.

A. For tax years 2028 and before, there shall be allowed a one-

time credit against the income tax imposed by Section 2355 of this

title for investments in qualified clean-burning motor vehicle fuel

property placed in service on or after January 1, 1991.

B. As used in this section, "qualified clean-burning motor

vehicle fuel property" means:

1. Equipment installed to modify a motor vehicle which is

propelled by gasoline or diesel fuel so that the vehicle may be

propelled by compressed natural gas, liquefied natural gas, or

liquefied petroleum gas. The equipment covered by this paragraph

must:

a. be new, not previously used to modify or retrofit any

vehicle propelled by gasoline or diesel fuel and be

installed by an alternative fuels equipment technician

who is certified in accordance with the Alternative

Fuels Technician Certification Act,

b. meet all Federal Motor Vehicle Safety Standards set

forth in 49 CFR 571, or

Oklahoma Statutes - Title 68. Revenue and Taxation Page 785

c. for any commercial motor vehicle (CMV), follow the

Federal Motor Carrier Safety Regulations or Oklahoma

Intrastate Motor Carrier Regulations;

2. A motor vehicle originally equipped so that the vehicle may

be propelled by compressed natural gas, or liquefied natural gas or

liquefied petroleum gas but only to the extent of the portion of the

basis of such motor vehicle which is attributable to the storage of

such fuel, the delivery to the engine of such motor vehicle of such

fuel, and the exhaust of gases from combustion of such fuel;

3. Property, not including a building and its structural

components, which is:

a. directly related to the delivery of compressed natural

gas, liquefied natural gas or liquefied petroleum gas,

or hydrogen for commercial purposes or for a fee or

charge, into the fuel tank of a motor vehicle

propelled by such fuel including compression equipment

and storage tanks for such fuel at the point where

such fuel is so delivered but only if such property is

not used to deliver such fuel into any other type of

storage tank or receptacle and such fuel is not used

for any purpose other than to propel a motor vehicle,

or

b. a metered-for-fee, public access recharging system for

motor vehicles propelled in whole or in part by

electricity. The property covered by this paragraph

must be new, and must not have been previously

installed or used to refuel vehicles powered by

compressed natural gas, liquefied natural gas or

liquefied petroleum gas, hydrogen, or electricity.

Any property covered by this paragraph which is related to the

delivery of hydrogen into the fuel tank of a motor vehicle shall

only be eligible for tax years 2010 and 2023 through 2028;

4. Property which is directly related to the compression and

delivery of natural gas from a private home or residence, for

noncommercial purposes, into the fuel tank of a motor vehicle

propelled by compressed natural gas. The property covered by this

paragraph must be new and must not have been previously installed or

used to refuel vehicles powered by natural gas; or

5. For tax years 2010 and 2023 through 2028, a motor vehicle

originally equipped so that the vehicle may be propelled by a

hydrogen fuel cell electric fueling system.

C. As used in this section, "motor vehicle" means a motor

vehicle originally designed by the manufacturer to operate lawfully

and principally on streets and highways.

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

shall be as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 786

1. For the qualified clean-burning motor vehicle fuel property

defined in paragraphs 1, 2, or 5 of subsection B of this section,

the amount of the credit shall be as follows based upon gross

vehicle weight of the qualified vehicle:

a. for vehicles up to or below six thousand (6,000)

pounds, the credit shall be a maximum of Five Thousand

Five Hundred Dollars ($5,500.00),

b. for vehicles between six thousand one (6,001) pounds

to ten thousand (10,000) pounds, the credit shall be a

maximum amount of Nine Thousand Dollars ($9,000.00),

c. for vehicles of ten thousand one (10,001) pounds, but

not in excess of twenty-six thousand five hundred

(26,500) pounds, the credit shall be a maximum amount

of Twenty-six Thousand Dollars ($26,000.00), and

d. for vehicles in excess of twenty-six thousand five

hundred one (26,501) pounds, the credit shall be a

maximum amount of One Hundred Thousand Dollars

($100,000.00);

2. For qualified clean-burning motor vehicle fuel property

defined in paragraph 3 of subsection B of this section, a per-

location credit of forty-five percent (45%) of the cost of the

qualified clean-burning motor vehicle fuel property; and

3. For qualified clean-burning motor vehicle fuel property

defined in paragraph 4 of subsection B of this section, a per-

location credit of the lesser of fifty percent (50%) of the cost of

the qualified clean-burning motor vehicle fuel property or Two

Thousand Five Hundred Dollars ($2,500.00).

E. In cases where no credit has been claimed pursuant to

paragraph 1 of subsection D of this section by any prior owner and

in which a motor vehicle is purchased by a taxpayer with qualified

clean-burning motor vehicle fuel property installed by the

manufacturer of such motor vehicle and the taxpayer is unable or

elects not to determine the exact basis which is attributable to

such property, the taxpayer may claim a credit in an amount not

exceeding the lesser of ten percent (10%) of the cost of the motor

vehicle or One Thousand Five Hundred Dollars ($1,500.00).

F. If the tax credit allowed pursuant to subsection A of this

section exceeds the amount of income taxes due or if there are no

state income taxes due on the income of the taxpayer, the amount of

the credit not used as an offset against the income taxes of a

taxable year may be carried forward, in order, as a credit against

subsequent income tax liability for a period not to exceed five (5)

years. The tax credit authorized pursuant to the provisions of this

section shall not be used to reduce the tax liability of the

taxpayer to less than zero (0).

G. A husband and wife who file separate returns for a taxable

year in which they could have filed a joint return may each claim

Oklahoma Statutes - Title 68. Revenue and Taxation Page 787

only one-half (1/2) of the tax credit that would have been allowed

for a joint return.

H. The Oklahoma Tax Commission is herein empowered to

promulgate rules by which the purpose of this section shall be

administered including the power to establish and enforce penalties

for violations thereof.

I. Notwithstanding the provisions of Section 2352 of this

title, for the fiscal year beginning on July 1, 2014, through fiscal

year 2023, the Tax Commission shall calculate an amount that equals

five percent (5%) of the cost of qualified clean-burning motor

vehicle fuel property as provided for in paragraph 1 of subsection D

of this section for tax year 2012. For each subsequent fiscal year

thereafter, the Tax Commission shall perform the same computation

with respect to the second tax year preceding the beginning of each

subsequent fiscal year. For fiscal year 2024, the Tax Commission

shall calculate an amount that equals twelve percent (12%) of the

credit for qualified clean-burning motor vehicle fuel property as

provided in paragraph 1 of subsection D of this section for tax year

2021. For each subsequent fiscal year, the Tax Commission shall

perform the same calculation for credits claimed in the second

preceding tax year. The Tax Commission shall then transfer an

amount equal to the amount calculated in this subsection from the

revenue derived pursuant to the provisions of subsections A, B and E

of Section 2355 of this title to the Compressed Natural Gas

Conversion Safety and Regulation Fund created in Section 130.25 of

Title 74 of the Oklahoma Statutes.

J. For the tax years 2020 through 2022, the total amount of

credits authorized by this section used to offset tax shall be

adjusted annually to limit the annual amount of credits to Twenty

Million Dollars ($20,000,000.00). The Tax Commission shall annually

calculate and publish by the first day of the affected taxable year

a percentage by which the credits authorized by this section shall

be reduced so the total amount of credits used to offset tax does

not exceed Twenty Million Dollars ($20,000,000.00) per year. The

formula to be used for the percentage adjustment shall be Twenty

Million Dollars ($20,000,000.00) divided by the credits claimed in

the second preceding year, with respect to any changes to the future

of the credit.

K. Pursuant to subsection J of this section, in the event the

total tax credits authorized by this section exceed Twenty Million

Dollars ($20,000,000.00) in any calendar year, the Tax Commission

shall permit any excess over Twenty Million Dollars ($20,000,000.00)

but shall factor such excess into the percentage adjustment formula

for subsequent years with respect to any changes to the future of

the credit.

L. Except as otherwise provided by this subsection, for the tax

years 2023 through 2028, the total amount of credits authorized by

Oklahoma Statutes - Title 68. Revenue and Taxation Page 788

this section used to offset tax shall be adjusted annually to limit

the annual amount of credits to:

1. Ten Million Dollars ($10,000,000.00) for qualified clean

burning fuel property propelled by compressed natural gas, liquefied

natural gas, or liquefied petroleum gas, property related to the

delivery of compressed natural gas, liquefied natural gas or

liquefied petroleum gas, and property directly related to the

compression and delivery of natural gas;

2. Ten Million Dollars ($10,000,000.00) for property originally

equipped so that the vehicle may be propelled by a hydrogen fuel

cell electric fueling system and property directly related to the

delivery of hydrogen; and

3. Ten Million Dollars ($10,000,000.00) for property which is a

metered-for-fee, public access recharging system for motor vehicles

propelled in whole or in part by electricity.

If one of the tax credit pools as described in paragraphs 1

through 3 of this subsection is not fully utilized for the

applicable tax year, the remaining balance of that pool shall be

allocated to each of the two remaining tax credit pools in equal

amounts. If two of the tax credit pools as described in paragraphs

1 through 3 of this subsection are not fully utilized for the

applicable tax year, the remaining balances in both pools shall be

added together and the sum of those amounts shall be allocated to

the remaining tax credit pool.

The Tax Commission shall annually calculate and publish by the

first day of the affected taxable year a percentage by which the

credits authorized by this section shall be reduced so the total

amount of credits used to offset tax does not exceed each of the

limits provided in paragraphs 1 through 3 of this subsection. The

formula to be used for the percentage adjustment shall be Ten

Million Dollars ($10,000,000.00) divided by the credits claimed in

the second preceding year, with respect to any changes to the future

of the credit.

M. Pursuant to subsection L of this section, in the event the

tax credits authorized by this section exceed any of the limits

provided in paragraphs 1 through 3 of subsection L of this section

in any year, the Tax Commission shall permit any excess over Ten

Million Dollars ($10,000,000.00) but shall factor such excess into

the percentage adjustment formula for subsequent years with respect

to any changes to the future of the credit.

N. The Tax Commission shall notify the Office of the State

Secretary of Energy and Environment at any time when the amount of

claims for credits allowed pursuant to this section reaches eighty

percent (80%) of the total annual limit provided in subsection J of

this section. Upon such notification, the Secretary shall provide

notice to the Governor, President Pro Tempore of the Senate and

Speaker of the House of Representatives.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 789
Okla. Stat. tit. 68, § 68-500.7 — OK Code / Title 68 / Section 68-500.7
Apportionment of diesel fuel tax
Status: in_force

A. The tax of thirteen cents ($0.13) per gallon of diesel fuel

that is levied by Section 500.4 of this title, and all penalties and

interest thereon, collected by the Oklahoma Tax Commission under the

levy shall be apportioned and distributed monthly as follows:

1. The first Eighty-three Thousand Three Hundred Thirty-three

Dollars and thirty-three cents ($83,333.33) of the levy collected

each month shall be deposited in the State Treasury to the credit of

the State Transportation Fund;

2. One and thirty-nine one-hundredths percent (1.39%) of the

levy shall be paid by the Commission to the State Treasurer to the

credit of the High Priority State Bridge Revolving Fund as created

in Section 506 of Title 69 of the Oklahoma Statutes;

3. Sixty-four and thirty-four one-hundredths percent (64.34%)

of the levy shall be deposited in the State Treasury to the credit

of the State Transportation Fund;

4. Twenty-six and fifty-eight one-hundredths percent (26.58%)

of the levy shall be transmitted by the Commission to various

counties of the state, to be apportioned as follows:

a. forty-two and one-tenth percent (42.1%) of the monies

apportioned under this paragraph shall be transmitted

to the various counties in the percentage which the

population and area of each county bears to the

population and area of the entire state. The

population shall be as shown by the last Federal

Decennial Census or the most recent annual estimate

provided by the U.S. Bureau of the Census,

b. fourteen and five-tenths percent (14.5%) of the monies

apportioned under this paragraph shall be distributed

as follows:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 271

Forty percent (40%) of such sum shall be distributed

to the various counties in that proportion which the

county road mileage of each county bears to the entire

state road mileage as certified by the Transportation

Commission, and the remaining sixty percent (60%) of

such sum shall be distributed to the various counties

on the basis which the population and area of each

county bears to the total population and area of the

state. The population shall be as shown by the last

Federal Decennial Census or the most recent annual

estimate provided by the U.S. Bureau of the Census,

c. twenty-eight and nine-tenths percent (28.9%) of the

monies apportioned under this paragraph shall be

distributed to the several counties in the following

manner: one-third (1/3) on area, one-third (1/3) on

rural population (defined as including the population

of all municipalities with a population of less than

five thousand (5,000) according to the latest Federal

Decennial Census), and one-third (1/3) on county road

mileage, as last certified by the Department of

Transportation, as each county bears to the entire

area, rural population and road mileage of the state,

and

d. fourteen and five-tenths percent (14.5%) of the monies

apportioned under this paragraph shall be distributed

to the various counties of the state based on a

formula developed by the Department of Transportation

and approved by the Department of Transportation

County Advisory Board created pursuant to Section

302.1 of Title 69 of the Oklahoma Statutes. The

formula shall be similar to the formula currently used

for the distribution of the County Bridge Program

funds, but shall also take into consideration the

effect of the terrain and traffic volume as related to

the county road improvement and maintenance costs;

5. Three and eighty-five one-hundredths percent (3.85%) of the

levy shall be distributed based on a formula developed by the

Department of Transportation and approved by the Department of

Transportation County Advisory Board created pursuant to Section

302.1 of Title 69 of the Oklahoma Statutes. The formula shall be

similar to the formula currently used for the distribution of the

County Bridge Program funds, but shall also take into consideration

the effect of the terrain and traffic volume as related to the

county road improvement and maintenance costs. The apportionment of

the levy as set forth in this paragraph shall be subject to the

provisions of subsection C of Section 500.6 of this title; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 272

6. Three and thirty-six one-hundredths percent (3.36%) of the

levy shall be distributed to the various counties of the state for

deposit into the County Bridge and Road Improvement Fund of each

county based on a formula developed by the Department of

Transportation and approved by the Department of Transportation

County Advisory Board created pursuant to Section 302.1 of Title 69

of the Oklahoma Statutes to be used for the purposes set forth in

the County Bridge and Road Improvement Act. The formula shall be

similar to the formula currently used for the distribution of monies

in the County Bridge Program funds, but shall also take into

consideration the effect of the terrain and traffic volume as

related to county road improvement and maintenance costs; and

7. Forty-eight one-hundredths percent (0.48%) of the levy shall

be transmitted by the Tax Commission to the Statewide Circuit

Engineering District Revolving Fund as created in Section 687.2 of

Title 69 of the Oklahoma Statutes.

B. The funds apportioned or transmitted pursuant to the

provisions of subparagraphs a, b, and c of paragraph 4 of subsection

A of this section shall be used in accordance with and subject to

the provisions of subsection B of Section 500.6 of this title.

C. The tax levied on diesel fuel pursuant to Section 500.4A of

this title, and all penalties and interest thereon, collected by the

Commission under the levy shall be apportioned and distributed on a

monthly basis to the State Highway Construction and Maintenance Fund

for the purposes authorized by Section 1502 of Title 69 of the

Oklahoma Statutes.
Okla. Stat. tit. 68, § 68-1103 — OK Code / Title 68 / Section 68-1103
Deposit, apportionment and use of proceeds of tax
Status: in_force

A. 1. Prior to July 1, 2026, and as provided in Section 1103.1

of this title, all monies derived from the levy of the excise tax on

petroleum oil provided for by Section 1101 of this title shall be

deposited with the State Treasurer, who shall credit and apportion

the same as follows:

a. eighty-two and six hundred thirty-four thousandths

percent (82.634%) of said excise tax shall be credited

to the General Revenue Fund of the State Treasury;

provided, in each fiscal year beginning on or after

July 1, 2013, the first One Million Three Hundred

Fifty Thousand Dollars ($1,350,000.00) which would

otherwise have been apportioned to the General Revenue

Fund pursuant to this subparagraph shall be

transferred to the Oil and Gas Division Revolving Fund

of the Oklahoma Corporation Commission,

b. ten and five hundred twenty-six thousandths percent

(10.526%) shall be credited and apportioned to a

separate and distinct fund to be known as the

"Corporation Commission Plugging Fund", and

c. the remaining six and eighty-four hundredths percent

(6.84%) of said excise tax shall be credited and

apportioned to a separate and distinct fund to be

known as "The Interstate Oil Compact Fund of

Oklahoma", which fund is hereby created.

2. Prior to July 1, 2026, and as provided in Section 1103.1 of

this title, all monies derived from the levy of the excise tax on

natural gas and/or casinghead gas provided for by Section 1102 of

Oklahoma Statutes - Title 68. Revenue and Taxation Page 410

this title shall be deposited with the State Treasurer, who shall

credit and apportion the same as follows:

a. eighty-two and six thousand forty-five ten thousandths

percent (82.6045%) of said excise tax shall be

credited to the General Revenue Fund of the State

Treasury; provided, in each fiscal year beginning on

or after July 1, 2013, the first One Million Three

Hundred Fifty Thousand Dollars ($1,350,000.00) which

would otherwise have been apportioned to the General

Revenue Fund pursuant to this subparagraph shall be

transferred to the Oil and Gas Division Revolving Fund

of the Oklahoma Corporation Commission,

b. ten and five thousand five hundred fifty-five ten

thousandths percent (10.5555%) shall be credited and

apportioned to the Corporation Commission Plugging

Fund, and

c. six and eighty-four hundredths percent (6.84%) of said

excise tax shall be credited and apportioned to The

Interstate Oil Compact Fund of Oklahoma.

3. Prior to July 1, 2026, and as provided in Section 1103.1 of

this title, all monies to accrue to The Interstate Oil Compact Fund

of Oklahoma under the provisions of this article, together with all

monies remaining unexpended in The Interstate Oil Compact Fund of

Oklahoma created under this subsection are hereby appropriated and

shall be used for the payment of the compensation of the assistant

representative of the State of Oklahoma on The Interstate Oil

Compact Commission, the compensation of such clerical, technical and

legal assistants as he or she may with the consent of the Governor

employ; the actual and necessary traveling expenses of the assistant

representative and employees, and of the Governor when traveling in

the Governor's capacity as official representative of the State of

Oklahoma on The Interstate Oil Compact Commission; all items of

office expense including the cost of office supplies and equipment;

such contributions as the Governor shall deem necessary and proper

to pay to The Interstate Oil Compact Commission to defray its

expenses; and such other necessary expenses as may be incurred in

enabling the State of Oklahoma to fully cooperate in accomplishing

the objects of the Interstate Compact to conserve oil and gas. The

fund shall be disbursed by the State Treasurer upon sworn, itemized

claims approved by the assistant representative and the Governor;

provided, that if at the end of any fiscal year any part of the

special fund shall remain unexpended, such balance shall be

transferred by the State Treasurer to, and become a part of, the

General Revenue Fund of the state for the ensuing fiscal year.

Provided, further, that if the State of Oklahoma withdraws from the

Interstate Compact to conserve oil and gas, any unencumbered monies

in The Interstate Oil Compact Fund of Oklahoma shall be transferred

Oklahoma Statutes - Title 68. Revenue and Taxation Page 411

to and become a part of the General Revenue Fund of the State

Treasury and thereafter the excise tax on petroleum oil, natural gas

and/or casinghead gas levied by this article shall be levied,

collected and deposited in the General Revenue Fund of the State

Treasury.

4. All monies to accrue to the Corporation Commission Plugging

Fund are hereby appropriated and shall be used for payment of

expenses related to the statutory purpose of the fund.

The provisions of this subsection shall terminate on June 30,

2026.

B. 1. Beginning on July 1, 2026, all monies derived from the

levy of the excise tax on petroleum oil provided for by Section 1101

of this title shall be deposited with the State Treasurer, who shall

credit and apportion the same as follows:

a. ninety-two and thirty-five hundredths percent (92.35%)

of said excise tax shall be credited and apportioned

to the General Revenue Fund of the State Treasury;

provided, in each fiscal year beginning on or after

July 1, 2013, the first One Million Three Hundred

Fifty Thousand Dollars ($1,350,000.00) which would

otherwise have been apportioned to the General Revenue

Fund pursuant to this subparagraph shall be

transferred to the Oil and Gas Division Revolving Fund

of the Oklahoma Corporation Commission, and

b. the remaining seven and sixty-five hundredths percent

(7.65%) of said excise tax shall be credited and

apportioned to a separate and distinct fund to be

known as "The Interstate Oil Compact Fund of

Oklahoma", which fund is hereby created.

2. Beginning on July 1, 2026, all monies derived from the levy

of the excise tax on natural gas and/or casinghead gas provided for

by Section 1102 of this title shall be deposited with the State

Treasurer, who shall credit and apportion the same as follows:

a. ninety-two and thirty-five hundredths percent (92.35%)

of said excise tax shall be credited and apportioned

to the General Revenue Fund of the State Treasury;

provided, in each fiscal year beginning on or after

July 1, 2013, the first One Million Three Hundred

Fifty Thousand Dollars ($1,350,000.00) which would

otherwise have been apportioned to the General Revenue

Fund pursuant to this subparagraph shall be

transferred to the Oil and Gas Division Revolving Fund

of the Oklahoma Corporation Commission, and

b. seven and sixty-five hundredths percent (7.65%) of

said excise tax shall be credited and apportioned to

The Interstate Oil Compact Fund of Oklahoma.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 412

3. Beginning on July 1, 2026, all monies to accrue to The

Interstate Oil Compact Fund of Oklahoma under the provisions of this

article, together with all monies remaining unexpended in The

Interstate Oil Compact Fund of Oklahoma created under this

subsection are hereby appropriated and shall be used for the payment

of the compensation of the assistant representative of the State of

Oklahoma on The Interstate Oil Compact Commission, the compensation

of such clerical, technical and legal assistants as he or she may

with the consent of the Governor employ; the actual and necessary

traveling expenses of the assistant representative and employees,

and of the Governor when traveling in the Governor's capacity as

official representative of the State of Oklahoma on The Interstate

Oil Compact Commission; all items of office expense including the

cost of office supplies and equipment; such contributions as the

Governor shall deem necessary and proper to pay to The Interstate

Oil Compact Commission to defray its expenses; and such other

necessary expenses as may be incurred in enabling the State of

Oklahoma to fully cooperate in accomplishing the objects of the

Interstate Compact to conserve oil and gas. The fund shall be

disbursed by the State Treasurer upon sworn, itemized claims

approved by the assistant representative and the Governor; provided,

that if at the end of any fiscal year any part of the special fund

shall remain unexpended, such balance shall be transferred by the

State Treasurer to, and become a part of, the General Revenue Fund

of the State Treasury for the ensuing fiscal year. Provided,

further, that if the State of Oklahoma withdraws from the Interstate

Compact to conserve oil and gas, any unencumbered monies in The

Interstate Oil Compact Fund of Oklahoma shall be transferred to and

become a part of the General Revenue Fund of the State Treasury and

thereafter the excise tax on petroleum oil, natural gas and/or

casinghead gas levied by this article shall be levied, collected and

deposited in the General Revenue Fund of the State Treasury.
Okla. Stat. tit. 68, § 68-2357.25 — OK Code / Title 68 / Section 68-2357.25
Credit for investments in agricultural processing
Status: in_force

cooperatives, ventures and marketing associations.

A. Except as provided in subsection K of this section, there

shall be allowed a credit against the tax imposed by Section 2355 of

this title for direct investments by Oklahoma agricultural producers

in Oklahoma producer-owned agricultural processing cooperatives,

Oklahoma producer-owned agricultural processing ventures, or

Oklahoma producer-owned agricultural processing marketing

associations or Oklahoma-owned and -based corporations or

partnerships created and designed to develop and advance the

production, processing, handling and marketing of agricultural

commodities grown, made or manufactured in Oklahoma. For calendar

years 1997 and 1998, the amount of the credit shall be thirty

percent (30%) of the amount of the investment by the Oklahoma

agricultural producer in Oklahoma producer-owned agricultural

processing cooperatives, ventures, or marketing associations.

B. For calendar year 2006, and all subsequent years, the credit

percentage, not to exceed thirty percent (30%), shall be adjusted

annually so that the total estimate of credits does not exceed Two

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

for the percentage adjustment shall be thirty percent (30%) times

Two Million Dollars ($2,000,000.00) divided by the credits claimed

in the preceding year. In no event shall the credit be claimed more

than once by a taxpayer each taxable year.

C. In the event the total tax credits authorized by this

section exceed Two Million Dollars ($2,000,000.00) in any calendar

year, the Oklahoma Tax Commission shall permit any excess over Two

Million Dollars ($2,000,000.00) but shall factor such excess into

the percentage adjustment formula for subsequent years.

D. The credits authorized by this act may only be claimed for

taxable years beginning after December 31, 2006, and ending before

January 1, 2010. The provisions of this subsection shall not be

applicable to any credits earned, but not utilized, prior to the

effective date of this act.

E. If the credit allowed pursuant to this section exceeds the

amount of state income taxes due or if there are no state income

taxes due on the income of the taxpayer, the amount of credit

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

credit against subsequent income tax liability for a period not

exceeding six (6) years following the year in which the investment

was originally made.

F. The Oklahoma Tax Commission shall have the authority to

prescribe forms for purposes of claiming the credit authorized by

this section. The Oklahoma Tax Commission shall be authorized to

conduct an investigation of the relevant facts as may be required in

Oklahoma Statutes - Title 68. Revenue and Taxation Page 795

order to verify the eligibility of a claimant to receive a credit

for any applicable income tax year.

G. 1. For any taxable year during which a taxpayer sells or

otherwise disposes of the ownership interest for which a tax credit

has previously been allowed to the taxpayer or for which a tax

credit will be allowed to the taxpayer for the year in which the

sale or other disposition of the ownership interest is made, the

taxpayer shall be required to reduce the cost of the ownership

interest in the Oklahoma producer-owned agricultural processing

cooperative, venture, or marketing association, as reported upon the

applicable income tax return, by the amount of the tax credit which

has previously been granted or for which the taxpayer is claiming

credit if the credit is allowable for the year during which the sale

or other disposition is made.

2. If a taxpayer sells or otherwise disposes of an ownership

interest in the Oklahoma producer-owned agricultural processing

cooperative, venture, or marketing association for which the tax

credit authorized by this section may be taken in a taxable year

following the year in which the ownership interest in the Oklahoma

producer-owned agricultural processing cooperative, venture, or

marketing association is sold or otherwise disposed of, the credit

authorized by this section shall be reduced to account for the prior

sale or other disposition.

H. The tax credit authorized by this section shall not be

available or taken for any calendar year during which the claimant

of the credit received any incentive payments pursuant to the

Oklahoma Quality Jobs Program Act or the Saving Quality Jobs Act.

I. As used in this section:

1. “Direct investment” means the payment of money in an

Oklahoma producer-owned agricultural processing cooperative,

venture, or marketing association or the transfer of any form of

economic value, whether tangible or intangible, other than money;

2. “Oklahoma producer-owned agricultural processing

cooperative” means a legal entity in the nature of a partnership or

business undertaking agricultural transactions or agricultural

commercial enterprises for mutual profit which are owned and

controlled by Oklahoma agricultural producers. An Oklahoma

producer-owned agricultural processing cooperative requires a

community of interest in the performance of the undertaking,

transaction or enterprise, a right to direct and govern the policy

in connection therewith and the duty, which may be altered by

agreement, to share both in profit and losses. The term does not

include a cooperative that provides only, and nothing more than,

storage, cleaning, or transportation of agricultural commodities;

3. “Oklahoma producer-owned agricultural processing venture”

means a legal entity in the nature of a corporation or company

organized to invest in or operate an agricultural commodity

Oklahoma Statutes - Title 68. Revenue and Taxation Page 796

processing facility operated primarily for the processing or

production of marketable products from agricultural commodities.

The term shall include a dairy operation that requires a depreciable

investment of at least Two Hundred Fifty Thousand Dollars

($250,000.00) and which produces milk from dairy cows. The term

does not include a venture that provides only, and nothing more

than, storage, cleaning, or transportation of agricultural

commodities;

4. “Oklahoma producer-owned agricultural processing marketing

association” means:

a. a legal entity owned by Oklahoma producers of

agricultural commodities and organized to jointly

market agricultural commodities and/or natural-

resource-based recreational activities, facilitate the

marketing process and to promote and stimulate the

processing, sales, and marketing of agricultural

commodities, or

b. a legal entity owned by Oklahoma producers of

agricultural commodities and organized for collective

marketing and improvement of land for natural-

resource-based recreational activity;

The term does not include a marketing association that provides

only, and nothing more than, storage, cleaning, or transportation of

agricultural commodities;

5. “Oklahoma agricultural producer” means any person who

produces agricultural commodities in this state;

6. “Oklahoma-based corporation or partnership” means an entity

created pursuant to the Oklahoma General Corporation Act or other

laws of the state authorizing either a corporate entity or an entity

with limited liability or any form of partnership, whether general,

limited or other authorized partnership form having either its

principal place of business within the state or substantial assets

located within the state. For the purpose of this section, the

definition contained in this paragraph shall not include an

Oklahoma-based corporation or partnership that engages only in and

nothing more than the storage, cleaning, and transportation or

production of its commodity;

7. “Agricultural commodities” means a farm or ranch product,

including but not limited to, wheat, corn, soybeans, cotton, timber,

cattle, hogs, sheep, horses, poultry, animals of the families

bovidae, cervidae and antilocapridae or birds of the ratite group

produced in farming or ranching operations or a product of such crop

or livestock in its unmanufactured state such as ginned cotton,

wool-dip, maple syrup, milk and eggs, or any other commodity listed

under any Industry Group Number under Major Group 20 of Division D

of the Standard Industrial Classification (SIC) Manual; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 797

8. “Dairy operation” means and includes equipment and

facilities to store and prepare feed, dairy cows, milking parlors,

bulk cooling tanks, buildings, and all such depreciable investment

commonly utilized in the dairy industry.

J. For purposes of this section, an agricultural commodity

shall be deemed to be produced within this state if it is

substantially produced, by any person, partnership, company,

association or corporation:

1. Authorized to do and doing business under the laws of this

state;

2. Paying all taxes duly assessed; and

3. Domiciled within this state by having a location of

production within this state.

K. No credit otherwise authorized by the provisions of this

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

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

which the credit would otherwise be allowable. The provisions of

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

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

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

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

of this section.
Okla. Stat. tit. 68, § 68-2368.1 — OK Code / Title 68 / Section 68-2368.1
Check-off for donation to Oklahoma City National
Status: in_force

Memorial Foundation.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1035

A. The Oklahoma Tax Commission shall include on each state

individual income tax return form for tax years beginning after

December 31, 2001, and each state corporate tax return form for tax

years beginning after December 31, 2001, an opportunity for the

taxpayer to donate from a tax refund for the benefit of the Oklahoma

City National Memorial Foundation.

B. The monies generated from donations made pursuant to

subsection A of this section shall be collected by the Oklahoma Tax

Commission and placed to the credit of the Oklahoma City National

Memorial Foundation to help defray the expense to construct and

maintain the national memorial created to honor the victims of the

bombing of the Alfred P. Murrah Federal Building in Oklahoma City.
Okla. Stat. tit. 68, § 68-500.11 — OK Code / Title 68 / Section 68-500.11
Perfecting exemption for exports
Status: in_force

The exemption for exports:

1. Under paragraph 1 of Section 10 of this act, shall be

perfected by a deduction on the report of the supplier or licensed

exporter which is otherwise responsible for the tax on removal of

the product from a terminal or refinery in this state;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 277

2. Under paragraph 3 of Section 10 of this act, shall be

perfected by the exporter by a refund claim if the claim in the

aggregate month to date exceeds One Thousand Dollars ($1,000.00)

upon a refund application made to the Commission within three (3)

years; or

3. Under paragraph 2 of Section 10 of this act, shall be

perfected by the unlicensed exporter, if a diversion by an

unlicensed exporter, upon a refund application made to the

Commission within three (3) years.
Okla. Stat. tit. 68, § 68-1370.3 — OK Code / Title 68 / Section 68-1370.3
County sales tax - Aircraft maintenance or
Status: in_force

manufacturing facilities - Tax relief - Claims - Computation -

Deadline for submission.

A. Any person who is a resident of and domiciled in a county

which levies a sales tax pursuant to Section 1370.2 of this title or

Section 2 of this act during the time such tax was in effect and

whose gross household income does not exceed Twelve Thousand Dollars

($12,000.00) per year for each year in which the tax is in effect

shall be eligible to file a claim for sales tax relief pursuant to

the provisions of this section.

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

subsection, any inmate in the custody of the Department of

Corrections during any part of a calendar year shall not be eligible

to file a claim for sales tax relief pursuant to subsection A of

this section for such calendar year. The provisions of this

subsection shall not prohibit all other members of the household of

an inmate from filing a claim based upon the personal exemptions to

which the household members would be entitled pursuant to the

provisions of the Oklahoma Income Tax Act, Section 2351 et seq. of

this title.

2. Any inmate in the custody of the Department of Corrections

who is assigned to pre-parole conditional supervision, house arrest

Oklahoma Statutes - Title 68. Revenue and Taxation Page 630

or is housed at a community treatment center or halfway house which

is under contract with the Department shall be eligible to file a

claim for sales tax relief pursuant to subsection A of this section.

C. The amount of the claim filed pursuant to this section shall

be Forty Dollars ($40.00) multiplied by the number of personal

exemptions to which the taxpayer would be entitled pursuant to the

provisions of the Oklahoma Income Tax Act, except for the exemptions

such taxpayer would be entitled to pursuant to Section 2358 of this

title if such taxpayer or spouse is blind or sixty-five (65) years

of age or older at the close of the tax year.

D. All claims for relief authorized by this section shall be

received by and in the possession of the board of county

commissioners after December 31, 1993, and before July 1, 1994. The

failure of a claimant to file a claim for relief as authorized by

this subsection shall be deemed a forfeiture of the claimant's right

to receive such relief.

E. All claims authorized by this section shall be made under

oath and filed on forms prescribed and provided by the board of

county commissioners. Such forms shall contain appropriate

certifications, under a penalty of perjury, sufficient to verify the

claim. The board of county commissioners or its designee may

request additional information to determine the claimant's

eligibility to receive the sales tax relief authorized by this

section. Willful failure to provide such information shall be

deemed by the board or its designee to be grounds for denial of the

claim or modification of the amount of the claim.

F. As used in this section: "Gross household income" means the

gross amount of income of every type, regardless of the source,

received by all persons occupying the same household, whether such

income was taxable or nontaxable for federal or state income tax

purposes, including pensions, annuities, federal social security,

unemployment payments, veteran disability compensation, public

assistance payments, alimony, support money, worker's compensation,

loss of time insurance payments, capital gains and any other type of

income received; and excluding gifts.
Okla. Stat. tit. 68, § 68-2603 — OK Code / Title 68 / Section 68-2603
Tax levied for one year - Payable quarterly -
Status: in_force

Disposition.

The tax authorized to be levied under Section 2601 of this

title, shall be levied for a term of not less than one (1) year;

shall be payable monthly.
Okla. Stat. tit. 68, § 68-500.64 — OK Code / Title 68 / Section 68-500.64
Tax payment reimbursement contracts - Reimbursement
Status: in_force

option - Notification - Security.

A. If a contract requires one party to reimburse another party

for taxes levied under Part III of Subchapter A of Chapter 32 of the

Internal Revenue Code, the party making the reimbursement, at its

option, shall not be required to reimburse the other party more than

one (1) business day before the other party is required to remit the

taxes to the Internal Revenue Service.

B. If a party chooses not to exercise its option under

subsection A of this section, and provision is not already provided

in the contract, the party shall notify the other party in writing

of its intention. The option may not be exercised until at least

thirty (30) days after the written notification or the beginning of

the next federal tax quarter, whichever is later.

C. The party to be reimbursed under subsection A of this

section may require security from the reimbursing party for the

payment of the taxes in proportion to the amount the taxes represent

compared to the security required on the contract as a whole. The

party to be reimbursed shall not change other payment terms of the

contract due to the timing of the tax reimbursement, but may require

the taxes to be reimbursed by electronic transfer of funds.

D. The provisions of this section shall be applicable to all

continuing contracts now in effect that have no expiration date and

all contracts entered into or renewed on or after the effective date

of this act.Oklahoma Statutes - Title 68. Revenue and Taxation Page 8
Okla. Stat. tit. 68, § 68-1803 — OK Code / Title 68 / Section 68-1803
Tax levied - Rate - Payment monthly - In lieu of other
Status: in_force

taxes.

There is hereby levied on each Cooperative an annual tax which

shall equal two percent (2%) of the gross receipts derived by it

from the sale and distribution of electric energy during the

calendar year. The tax hereby levied shall be payable monthly

according to, and as and when the statements shall be made as

required in Section 2 of this act. The tax so levied or so imposed

shall, when paid as herein provided, be in full and in lieu of any

and all other taxes imposed by the state, counties, cities, towns,

townships, school district, and other municipalities or political

subdivisions of the state on the property of each such cooperative.
Okla. Stat. tit. 68, § 68-5006.1 — OK Code / Title 68 / Section 68-5006.1
Forms - Mailing address required
Status: in_force

The forms prescribed by the Oklahoma Tax Commission pursuant to

Sections 5006 or 2909 of this title shall have the mailing address

of the Tax Commission printed on such forms.
Okla. Stat. tit. 68, § 68-2353 — OK Code / Title 68 / Section 68-2353
Definitions
Status: in_force

For the purpose of and when used in the Oklahoma Income Tax Act,

unless the context otherwise requires:

1. "Tax Commission" means the Oklahoma Tax Commission;

2. "Internal Revenue Code" means the United States Internal

Revenue Code, as the same may be amended or adopted from time to

time applicable to the taxable year; and other provisions of the

laws of the United States relating to federal income taxes, as the

same may be or become effective at any time or from time to time

applicable to the taxable year;

3. Any term used in the Oklahoma Income Tax Act shall have the

same meaning as when used in a comparable context in the Internal

Revenue Code, unless a different meaning is clearly required. For

all taxable periods covered by the Oklahoma Income Tax Act, the tax

status and all elections of all taxpayers covered by the Oklahoma

Income Tax Act shall be the same for all purposes material hereto as

they are for federal income tax purposes except when the Oklahoma

Income Tax Act specifically provides otherwise;

4. "Resident individual" means a natural person who is

domiciled in this state, and any other natural person who spends in

the aggregate more than seven (7) months of the taxable year within

this state shall be presumed to be a resident for purposes of the

Oklahoma Income Tax Act in absence of proof to the contrary. A

natural person who resides less than seven (7) months of the taxable

year within this state is presumed to be a "part-year resident

individual" for purposes of the Oklahoma Income Tax Act, in absence

of proof to the contrary. A "nonresident individual" means an

individual other than a resident individual or a part-year resident

individual.

For all tax years beginning after December 31, 1981, a

nonresident individual, with respect to foreign earned income and

deductions, shall include an individual who:

a. during any period of twenty-four (24) consecutive

months is out of the United States at least five

hundred fifty (550) days,

b. during such period referred to in subparagraph a of

this paragraph is not present in this state for more

than ninety (90) days during any taxable year,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 741

c. during any period of less than an entire taxable year,

which period is contained within the period referred

to in subparagraph a of this paragraph, is not present

in this state for a number of days in excess of an

amount which bears the same ratio to ninety (90) days

as the number of days contained in the period of less

than an entire taxable year bears to three hundred

sixty-five (365), and

d. during such period referred to in subparagraph a of

this paragraph does not maintain a permanent place of

abode in this state at which the spouse of the

individual, unless such spouse is legally separated,

or minor children of the individual are present for

more than one hundred eighty (180) days;

5. "Resident estate" means the estate of a decedent who at

death was domiciled in this state. "Nonresident estate" means an

estate other than a resident estate;

6. "Resident trust" means:

a. a trust, or a portion of a trust, consisting of

property transferred by will of a decedent domiciled

in this state at death, or a trust, or a portion of a

trust, consisting of the property of a person

domiciled in this state if such trust is not

irrevocable, and

b. a trust, or portion of a trust, consisting of property

of a person domiciled in this state at the time such

property was transferred to the trust if such trust or

portion was then irrevocable or a person domiciled in

this state at the time such trust or portion became

irrevocable. A trust, or portion of a trust, is

irrevocable if it is not subject to a power

exercisable solely by the transferor of such property,

at any time, to revest title in the transferor.

"Nonresident trust" means a trust other than a

resident trust;

7. "Resident partner" means a partner who is a resident

individual, a resident estate, a resident trust or a resident

corporation. "Nonresident partner" means a partner other than a

resident partner;

8. "Resident beneficiary" means a beneficiary of an estate or

trust which beneficiary is a resident individual, a resident estate,

a resident trust or a resident corporation. "Nonresident

beneficiary" means a beneficiary other than a resident beneficiary;

9. "Resident corporation" means a corporation whose principal

place of business is located within the State of Oklahoma.

"Nonresident corporation" means any corporation other than a

resident corporation;

Oklahoma Statutes - Title 68. Revenue and Taxation Page 742

10. "Taxable income" with respect to any taxpayer means the

"taxable income", "life insurance company taxable income", "mutual

insurance company taxable income", "(regulated) investment company

taxable income", "real estate investment trust taxable income", and

"cooperatives' taxable income" and any other "taxable income" as

defined in the Internal Revenue Code as applies to such taxpayer or

any other income of such taxpayer including, but not limited to,

lump sum distributions as defined by the Internal Revenue Code of

1986, as amended; provided, in the case of income derived from oil

and gas well production, any taxpayer, at his or her option, may

deduct as an allowance for depletion, in lieu of other calculation

of depletion based on the cost of the oil and gas deposit, twenty-

two percent (22%) of the gross income derived from the properties

during the taxable year. Provided further, for tax years beginning

on or after January 1, 2001, and ending on or before December 31,

2011, and for tax years beginning on or after January 1, 2014, for

major oil companies as defined in Section 288.2 of Title 52 of the

Oklahoma Statutes, such allowance shall not exceed fifty percent

(50%) of the net income of the taxpayer (computed without allowance

for depletion) from the property. During taxable years other than

those specified herein, for all taxpayers, such allowance shall not

exceed fifty percent (50%) of the net income of the taxpayer

(computed without allowance for depletion) from the property. If a

depletion allowance is allowed as a deduction in arriving at the

adjusted gross income in the case of an individual, or taxable

income for corporations and trusts, or distributable income of

partnerships by the Internal Revenue Service, the percentage

depletion so calculated shall in no event be a duplication of

depletion allowed on the Federal Income Tax Return;

11. "Adjusted gross income" means "adjusted gross income" as

defined in the Internal Revenue Code;

12. "Oklahoma taxable income" means "taxable income" as

reported (or as would have been reported by the taxpayer had a

return been filed) to the federal government, and in the event of

adjustments thereto by the federal government as finally ascertained

under the Internal Revenue Code, adjusted further as hereinafter

provided;

13. "Oklahoma adjusted gross income" means "adjusted gross

income" as reported to the federal government (or as would have been

reported by the taxpayer had a return been filed), or in the event

of adjustments thereby by the federal government as finally

ascertained under the Internal Revenue Code, adjusted further as

hereinafter provided;

14. "State" means any state of the United States, the District

of Columbia, the Commonwealth of Puerto Rico, any territory or

possession of the United States or any political subdivision

thereof; and

Oklahoma Statutes - Title 68. Revenue and Taxation Page 743

15. "Taxpayer" means any person subject to a tax imposed by

this Article, or whose income is, in whole or in part, subject to a

tax imposed by any provision of this article.
Okla. Stat. tit. 68, § 68-400.6 — OK Code / Title 68 / Section 68-400.6
Tobacco Products Tax Enforcement Unit Revolving Fund
Status: in_force

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

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

Products Tax Enforcement Unit Revolving Fund". The fund shall be a

continuing fund, not subject to fiscal limitations, and shall

consist of any monies designated to the fund by law. All monies

accruing to the credit of said fund are hereby appropriated and may

be budgeted and expended by the Commission for the purposes of

enforcing the provisions of the Tobacco Products Tax Enforcement Act

of 2021. Expenditures from said fund shall be made upon warrants

issued by the State Treasurer against claims filed as prescribed by

law with the Director of the Office of Management and Enterprise

Services for approval and payment.

B. At the end of each fiscal year, if the balance of the fund

exceeds Two Million Dollars ($2,000,000.00), any amount in excess of

Two Million Dollars ($2,000,000.00) shall be transferred to the

General Revenue Fund of the State Treasury.
Okla. Stat. tit. 68, § 68-2357.205 — OK Code / Title 68 / Section 68-2357.205
Cost of sulfur regulation compliance – Election and
Status: in_force

allocation.

A. A refiner who is:

Oklahoma Statutes - Title 68. Revenue and Taxation Page 879

1. A small business refiner; or

2. One or more persons directly holding an ownership interest

in the refiner,

may elect to allocate all or a portion of the cost of complying with

sulfur regulations issued by the Environmental Protection Agency as

a deduction allowable to such persons. The allocation for each

person shall be equal to the ratable share of the total amount

allocated, determined on the basis of the ownership interest of the

person. The taxable income of the refiner shall not be reduced by

reason of any amount allowed pursuant to this section.

B. An election made pursuant to subsection A of this section

for any taxable year shall be made on a timely filed return for such

year. The election, once made, shall be irrevocable for the taxable

year.

C. If any portion of the deduction available under subsection A

of this section is allocated to an owner, the cooperative shall

provide the owner receiving the allocation written notice of the

amount of the allocation. Notice shall be provided before the date

on which the return described in subsection B of this section is

due.

D. The provisions of this section shall apply to refinery

properties placed in service after the effective date of this act.