reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2003 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2003. False oath to report - Penalty.

|Any person who shall make any false oath to any report required by the provisions of this Act, shall be deemed guilty of perjury. |Laws 1927, c. 111, p. 175, § 3; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2004 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2004. Purposes of tax.

|The gross production tax provided for by this act is hereby levied and collected for the following specific purposes, to wit: |First: The tax on the land shall be collected and distributed by the county treasurer to the same funds as other land taxes in the taxing district shall go and be distributed.Second: The tax on the buildings, mill, machinery, appliances, equipments and property used in the production of textile manufactured products shall go to and be distributed by the county treasurer to the various funds as follows:One thirtieth (1/30) of the said tax to the State of Oklahoma for the general revenue purposes.Fifteen thirtieths (15/30) of the said tax to the school district in which the mill is located for school purposes.Seven thirtieths (7/30) of the said tax to the city or township in which the said mill is located for city or township purposes, as the case may be.Two thirtieths (2/30) of the said tax to the sinking funds of the county school district and city or township in which the said mill is located to be divided in proportion to the respective levies made for that year for the said sinking funds.Five thirtieths (5/30) of the said tax to the county general fund.Said apportionment and distribution for the said funds shall be made by the county treasurer of the said county.Laws 1927, c. 111, p. 175, § 4; Laws 1955, p. 391, § 3; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2005 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2005. Date of application of act.

|This act shall be applicable to any and all properties of any and all textile mills in this state on the first day of January, 1927, and for all years thereafter, and the said properties shall be taxed from that date forward only under the provisions of this act. |Laws 1927, c. 111, p. 175, § 5; Laws 1955, p. 391, § 4; Laws 1965, c. 215, § 1. der 6
68 OK Stat § 68-2006 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2006. Partial invalidity.

|The invalidity of any Sections or Clauses in this Act shall not in any manner affect the validity of the remaining portion or portions thereof. |Laws 1927, c. 111, p. 175, § 6; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2102 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2102. Purpose of article - Apportionment of revenue.

|A. It is hereby declared to be the purpose of this article to provide funds for general governmental functions of state government. |B. All revenue derived under this article shall be apportioned and distributed by the Oklahoma Tax Commission as provided for in Section 1104 of Title 47 of the Oklahoma Statutes, except as provided in subsection A of Section 2103 of this title, and all revenue derived from transfers of legal ownership of all-terrain vehicles or motorcycles used exclusively off roads and highways which occur on or after July 1, 2005, and transfers of utility vehicles used exclusively off roads and highways which occur on or after July 1, 2008, shall be apportioned as provided for in Section 1353 of this title.Added by Laws 1963, c. 361, § 2, eff. July 1, 1963. Renumbered from § 21-2102 of Title 47 by Laws 1965, c. 215, § 3. Amended by Laws 1975, c. 169, § 1, emerg. eff. May 21, 1975; Laws 1977, c. 103, § 63, emerg. eff. May 30, 1977; Laws 1978, c. 209, § 28, eff. July 1, 1978; Laws 1980, c. 116, § 4, emerg. eff. April 14, 1980; Laws 1981, c. 210, § 4, operative July 1, 1982; Laws 1985, c. 179, § 89, operative July 1, 1985; Laws 2005, c. 284, § 9, eff. July 1, 2005; Laws 2008, c. 98, § 12, eff. July 1, 2008; Laws 2009, c. 443, § 5, eff. July 1, 2009.
68 OK Stat § 68-2103.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2103.1. Credit for replacement of vehicles destroyed in tornadoes.

|There shall be a credit allowed with respect to the excise tax paid for a vehicle which is: |1. A replacement for a vehicle which was destroyed by a tornado in calendar year 2013 or any subsequent year for which a Presidential Major Disaster Declaration was issued, and upon which excise tax had been paid pursuant to the provisions of Section 2103 of this title on or after January 1, 2012; or2. A replacement for a vehicle which was destroyed by a tornado in calendar year 2012 or calendar year 2013 for which a Presidential Major Disaster Declaration was not issued, and upon which excise tax had been paid pursuant to the provisions of Section 2103 of this title on or after January 1, 2011.The credit shall be in the amount of the excise tax which was paid for the destroyed vehicle and shall be applied to the excise tax due on the replacement vehicle. In no event shall the credit authorized by paragraphs 1 and 2 of this section be refunded.Added by Laws 1999, c. 186, § 2, emerg. eff. May 21, 1999. Amended by Laws 2002, c. 190, § 1, emerg. eff. May 6, 2002; Laws 2003, c. 374, § 4, emerg. eff. June 4, 2003; Laws 2013, c. 370, § 4, emerg. eff. May 29, 2013; Laws 2014, c. 215, § 4, emerg. eff. May 2, 2014; Laws 2015, c. 54, § 21, emerg. eff. April 10, 2015.NOTE: Laws 2014, c. 329, § 4 repealed by Laws 2015, c. 54, § 22, emerg. eff. April 10, 2015.
68 OK Stat § 68-2104 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2104. Value of vehicles.

|A. The value of any motor vehicle, except a manufactured home, for the purposes of the excise tax levied by Section 2103 of this title, shall be determined as of the time the person applying for a certificate of title thereto obtained either ownership or possession of the vehicle, which shall be presumed to be the actual date of the sale or other transfer of ownership, and assignment of the certificate of title. |B. The value of any vehicle, for purposes of the excise tax levied by Section 2103 of this title, shall be the actual sales price of such a vehicle before any discounts or credits are given for a trade-in. However, the value of the vehicle prior to the subtraction of such discounts or credits for a trade-in shall be required to be within twenty percent (20%) of the average retail price value of such vehicle as listed in the automotive reference material prescribed by the Oklahoma Tax Commission. The actual sales price of the vehicle, which total shall be the basis of the motor vehicle excise tax, as well as the number of tires on the vehicle and the tire rim diameters, shall be entered on the bill of sale furnished by the seller to the purchaser, or on such other form as may be prescribed by the Tax Commission.Upon receipt of the properly completed bill of sale or other form as prescribed by the Tax Commission, and the payment of all applicable taxes and fees, the Tax Commission or an appointed motor license agent shall issue a vehicle certificate of title in accordance with the provisions of the Oklahoma Vehicle License and Registration Act.Added by Laws 1963, c. 361, § 2, eff. July 1, 1963. Renumbered from § 21-104 of this title by Laws 1965, c. 215, § 3. Amended by Laws 1980, c. 85, § 13, eff. Jan. 1, 1981; Laws 1981, c. 118, § 28, eff. Oct. 1, 1981; Laws 1982, c. 95, § 15, emerg. eff. April 6, 1982; Laws 1985, c. 179, § 91, operative July 1, 1985; Laws 1992, c. 300, § 2, eff. July 1, 1992; Laws 2000, c. 250, § 9, eff. Oct. 1, 2000, and adopted by State Question No. 691, Legislative Referendum No. 319, at election held Aug. 22, 2000; Laws 2007, c. 273, § 1, eff. Nov. 1, 2007.
68 OK Stat § 68-2104.3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.

|A. Any person purchasing a new or used manufactured home or owning a manufactured home which has not been registered in this state pursuant to the provisions of Section 6 of this act shall pay the excise tax levied by Section 2103 of Title 68 of the Oklahoma Statutes at the time such person is applying for a certificate of title for such manufactured home. |B. The value of any manufactured home for the purposes of the excise tax levied by Section 2103 of Title 68 of the Oklahoma Statutes shall be determined as of the date the person applying for a certificate of title obtained either legal ownership or possession of the manufactured home. Such date shall be presumed to be the actual date of sale or other transfer of legal ownership and assignment of the certificate of title. The value of a new manufactured home shall be one-half (1/2) of the actual retail selling price of such a home excluding Oklahoma state taxes. The value of a used manufactured home shall be sixty-five percent (65%) of one-half (1/2) of the new actual retail selling price of said home, excluding Oklahoma state taxes.C. The excise tax collected pursuant to subsection B of this section shall be apportioned in accordance with the provisions of Section 2102 of Title 68 of the Oklahoma Statutes.Added by Laws 1984, c. 253, § 18, operative July 1, 1984.
68 OK Stat § 68-2105 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2105. See the following versions:

|OS 68-2105v1 (SB 900, Laws 2016, c. 312, § 1, effective until Nov. 1, 2020). |OS 68-2105v2 (HB 1198, Laws 2017, c. 229, § 11).
68 OK Stat § 68-2106 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2106. Excise tax in lieu of other taxes - Exemptions.

|(a) The excise tax levied by this article is in lieu of all other taxes on the transfer or the first registration in this state of vehicles, including the optional equipment and accessories attached thereto at the time of sale and sold as a part thereof, except: |(1) Annual vehicle registration and license fees;(2) The fee of One Dollar ($1.00) for the issuance of a certificate of title;(3) Any fee charged under the jurisdiction of the Corporation Commission; and(4) One and twenty-five-hundredths percent (1.25%) of the gross receipts upon which the tax is levied by Section 1354 of this title. Provided, the sale of motor vehicles shall not be subject to any sales and use taxes levied by cities, counties or other jurisdictions of the state.(b) This section shall not relieve any new or used motor vehicle dealer or any other vendor of vehicles from liability for the sales tax on all sales of accessories or optional equipment, or parts, which are not attached to, and sold as a part thereof and included in the sale of such vehicles.Added by Laws 1963, c. 361, § 2, eff. July 1, 1963. Renumbered from § 21-106 of Title 47 by Laws 1965, c. 215, § 3. Amended by Laws 1980, c. 85, § 15, eff. Jan. 1, 1981; Laws 2017, c. 356, § 2, eff. July 1, 2017.
68 OK Stat § 68-2108 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2108. Nonpayment of tax.

|(a) In any case where the owner of a vehicle subject to the tax levied by this article fails or refuses to pay the same, after proper demand therefor by an officer or agent of the Tax Commission, such officer or agent shall immediately report such failure to the Tax Commission, and shall at the same time in case of failure to pay, seize and hold the said vehicle, as now provided by law in case of failure to pay the annual vehicle license or registration fee. |(b) The Tax Commission shall, upon demand of the owner of the vehicle, accord a hearing to said owner as provided by law and enter its findings and order accordingly. If it is determined by the Tax Commission that said tax is due and payable, then it shall issue its warrant, directly to the sheriff of the county, ordering and directing the sale of such vehicle according to the same procedure now provided by law for the sale of vehicles for failure to pay the annual license fee. Such seizure and sale may at the time include both the registration fee due and the excise tax levied by this article, together with all costs of advertisement and sale. The sale shall be conducted in all manner as provided by law for the sale of personal property under execution.Laws 1963, c. 361, § 2; Laws 1965, c. 215, § 3.
68 OK Stat § 68-2201 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2201. Definitions.

|As used in this act the following terms shall be construed as follows: |(a) "Gross revenue" shall mean and include all earnings or revenue derived from the use or operation of freight cars, as hereinafter defined, upon or over the lines of any railroad company, as hereinafter defined.(b) "Gross revenue in this state" shall mean and include (a) all gross revenue on intrastate business and (b) a portion of the gross revenue on all interstate business passing through or into or out of the state, based, in each instance, on the proportion of mileage over which such business is done within this state.(c) "Freight cars" shall mean and include all stockcars, furniture cars, refrigerator cars, tank cars, or any other kind of cars used to transport any commodity over the lines of any railroad company in this state, as hereinafter defined. All such freight cars are hereby declared to have, and are hereby given a situs for taxation purposes in this state. This act does not include (1) cars owned by an express company, or (2) cars owned by a sleeping-car company, such as the Pullman Company, or (3) cars owned by a railroad company.(d) "Company" shall mean and include all persons, firms, associations and corporations.(e) "Freight line company" shall mean and include all companies engaged in the business of operating freight cars or engaged in the business of furnishing, renting or leasing freight cars for the transportation of freight (whether such cars be owned by such company or by any other person or company) over any line of railroad, in whole or in part, within this state, such line or lines not being owned, rented, leased or operated by such company.(f) "Equipment company" shall mean and include every company engaged in the business of furnishing, renting or leasing freight cars to be used in the operation of any line of railroad wholly or partially within this state, such line or lines not being owned, leased or operated by such company.(g) "Mercantile company" shall mean and include every company whose principal business is other than that of a freight line company or equipment company, as hereinbefore defined, but which owns, operates, leases, rents, or otherwise uses any freight cars in the operation of its business.(h) "Railroad company" shall mean and include every steam railroad, street railway, or interurban railway company operating or doing business in this state as a common carrier.Laws 1939, p. 416, § 1; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2202 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2202. Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations.

|All freight cars owned, operated, rented, leased, or used by any freight line company, equipment company, or mercantile company which are moved over, or used in the operation of, the line of any railroad company, as hereinbefore defined, wholly or partially within this state, are hereby classified for the purpose of taxation; and a tax equivalent to four percent (4%) of the gross revenue in this state, is hereby levied on such freight cars; and such tax shall be in lieu of ad valorem taxes upon such freight cars. |Nothing in this act shall be construed to exempt from ad valorem taxation any real or personal property other than freight cars, or any freight cars which are not operated over the line of any common carrier railroad, as hereinbefore defined, upon which the gross revenue tax herein levied does not apply. It is hereby expressly provided that the provisions of this act shall apply to both public service and private corporations.Added by Laws 1939, p. 417, § 2. Amended by Laws 1965, c. 215, § 1.
68 OK Stat § 68-2203 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission.

|It is hereby declared to be the intention of the Legislature that the tax herein imposed be not greater than the amount of tax such freight line companies, equipment companies, and mercantile companies would pay if their cars were taxed on an ad valorem basis, including any value inuring to such cars by reason of being a part of a going concern. |The Oklahoma Tax Commission upon the complaint of any person who claims he is taxed too great a rate hereunder, shall take testimony to determine whether the taxes herein imposed are greater than the general ad valorem tax for all purposes would be on such freight cars, if taxed on an ad valorem basis. The Commission shall have the power and it shall be its duty to lower the rate herein imposed to conform to the facts disclosed at said hearing.In order to determine the amount of tax such companies would pay, said Commission may value all cars of any company as a unit and allocate to Oklahoma that proportion of the total value which the Oklahoma car mileage bears to the total car mileage of the cars of any such company during the twelve-month period ending on December 31 of any year, and may then apply to such value so ascertained the average ad valorem tax rate applied to property throughout the state for that calendar year.Added by Laws 1939, p. 417, § 3, emerg. eff. April 15, 1939. Renumbered from § 805b by Laws 1965, c. 215, § 1. Amended by Laws 1994, c. 278, § 19, eff. Sept. 1, 1994.
68 OK Stat § 68-2204 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2204. Disposition of taxes collected.

|All revenues collected pursuant to the provisions of Section 2201 et seq. of this title shall be paid by the Tax Commission to the State Treasurer and placed to the credit of the Oklahoma Department of Transportation in the Railroad Maintenance Revolving Fund for the implementation of the Railroad Revitalization Act or for matching of available federal funds for at-grade railroad crossing protection projects. Such crossing projects must be authorized by the Transportation Commission. |Added by Laws 1939, p. 417, § 4, emerg. eff. April 15, 1939. Renumbered from § 805c by Laws 1965, c. 215, § 1. Amended by Laws 1978, c. 164, § 8, emerg. eff. April 10, 1978; Laws 1992, c. 17, § 1, emerg. eff. March 30, 1992; Laws 1994, c. 278, § 20, eff. Sept. 1, 1994.
68 OK Stat § 68-2205 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2205. Statements to be filed with Oklahoma Tax Commission.

|On or before April 1 of each year, every freight line company, equipment company, and mercantile company owning, operating, renting or leasing any freight car or cars which are moved over or used in the operation of the line of any railroad company wholly or partially within this state, shall prepare and file with the Oklahoma Tax Commission a true and accurate statement showing the gross earnings in this state on each freight car owned, operated, leased or rented by such company within the twelve-month period ending December 31 next preceding the date of the report; provided: |1. For the period from July 1, 1993, through June 30, 1994, such statement shall be due on or before October 1, 1994; and2. For the period from July 1, 1994, through December 31, 1994, such statement shall be due on or before April 1, 1995.Such statements shall be subscribed and sworn to by the president, secretary or general accounting officer of the company, and shall be made on forms prescribed and furnished by the Tax Commission, and shall contain such other information as the Commission shall deem necessary to enable it to correctly compute the taxes due upon all such freight cars.Added by Laws 1939, p. 418, § 5, emerg. eff. April 15, 1939. Renumbered from § 805d by Laws 1965, c. 215, § 1. Amended by Laws 1994, c. 278, § 21, eff. Sept. 1, 1994.
68 OK Stat § 68-2206 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers.

|Every railroad company using, renting or leasing the freight cars of any freight line company, equipment company, or mercantile company shall, upon making payment to such company for the use, rental, or lease of such cars, withhold from such payment four percent (4%) of the amount constituting the gross revenue in this state from such source of each and every freight car so used, rented or leased. |On or before April 1 of each year, such railroad company shall prepare and file with the Tax Commission a statement under oath showing the amount of such payment for the next preceding twelve-month period ending December 31, and of the amount so withheld by it; provided:1. For the period from July 1, 1993, through June 30, 1994, such statement shall be due on or before October 1, 1994; and2. For the period from July 1, 1994, through December 31, 1994, such statement shall be due on or before April 1, 1995.The statement shall be on forms prescribed and furnished by the Tax Commission, and shall contain such information as the Tax Commission may deem necessary.Such statements shall be accompanied by remittance in full of all taxes withheld by the railroad company from freight line companies, equipment companies and mercantile companies during the next preceding twelve-month period ending December 31 or the period specified in paragraphs 1 and 2 of this section. Each railroad company shall be liable for the withholding and payment on or before April 1 of each year, of four percent (4%) of the gross revenue of each freight line company, equipment company and mercantile company, to the extent that such gross earnings were derived from payments or amounts due from such railroad company.Each freight line company, equipment company and mercantile company shall be liable for the payment of four percent (4%) of all gross revenue in this state over and above payments and amounts due from railroads, and shall be liable for the payment of any additional taxes which the Commission may find due under its authority to raise or lower the rate to conform to the taxes which would be payable if the cars were taxed on an ad valorem basis.Added by Laws 1939, p. 418, § 6, emerg. eff. April 15, 1939. Renumbered from § 805e by Laws 1965, c. 215, § 1. Amended by Laws 1994, c. 278, § 22, eff. Sept. 1, 1994.