reglab/housing_qa huggingface dataset:
68 OK Stat § 68-4309 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4309. Promulgation of rules.

|The Oklahoma Tax Commission may promulgate such rules as may be necessary to implement the provisions of the Oklahoma Quality Events Incentive Act. |Added by Laws 2010, c. 386, § 9, eff. July 1, 2012. Amended by Laws 2018, c. 201, § 5, eff. July 1, 2018.
68 OK Stat § 68-4310 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4310. Annual report.

|The Executive Director of the Oklahoma Department of Commerce shall make a report to the Governor, the Speaker of the House of Representatives and the President Pro Tempore of the Senate not later than December 1, 2013, and each December 1 thereafter if this act is in force and effect, regarding the effect and impact of the Oklahoma Quality Events Incentive Act. |Added by Laws 2010, c. 386, § 10, eff. July 1, 2012.
68 OK Stat § 68-4311 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.

|A. A county, city or town that enters into any contract, memorandum of understanding or other agreement with a person or lawfully recognized business entity while the Oklahoma Quality Events Incentive Act is in force and effect and in reliance upon the provisions of the Oklahoma Quality Events Incentive Act shall receive the payments provided by this act even if the Oklahoma Quality Events Incentive Act ceases to have the force and effect of law at any time subsequent to the execution of such contract, memorandum of understanding or agreement, including any amendments to such documents if the amendments are incorporated and adopted while the Oklahoma Quality Events Incentive Act is in force and effect. |B. Any person or lawfully recognized business entity that enters into a contract, memorandum of understanding or other agreement with another person or lawfully recognized business entity while the Oklahoma Quality Events Incentive Act is in force and effect and in reliance upon the provisions of the Oklahoma Quality Events Incentive Act shall have the right to enforce the terms of such contract, memorandum of understanding or agreement with respect to any amount payable pursuant to the terms of the Oklahoma Quality Events Incentive Act as of the date upon which such contract, memorandum of understanding or agreement is executed, including any amendments to such documents if the amendments are incorporated and adopted while the Oklahoma Quality Events Incentive Act is in force and effect.Added by Laws 2010, c. 386, § 11, eff. July 1, 2012.
68 OK Stat § 68-4401 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4401. Short title.

|Sections 5 through 10 of this act shall be known and may be cited as the “Lake Murray Area Infrastructure Support Act”. |Added by Laws 2007, c. 106, § 5, eff. July 1, 2007.
68 OK Stat § 68-4402 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4402. Legislative findings.

|The Legislature finds that sales taxable transactions conducted within the area designated by Section 7 of this act have a significant economic impact. In order to assist the Oklahoma Tourism and Recreation Department with the maintenance and improvement of critical infrastructure for the Lake Murray area, the Legislature finds that it is in furtherance of an essential governmental function to provide a method by which the State of Oklahoma may utilize a portion of certain incremental state sales tax revenues derived from taxable transactions occurring within the area designated by Section 7 of this act as the “Lake Murray Designated Area” to ensure the proper maintenance and allow for the continued development of critical infrastructure within the Lake Murray area. |Added by Laws 2007, c. 106, § 6, eff. July 1, 2007.
68 OK Stat § 68-4403 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4403. Definitions.

|As used in this act: |1. “Base Year” or “Lake Murray Designated Area Base Year” means the amount of state sales tax revenue remitted by vendors located within the Lake Murray Designated Area during the fiscal year ending June 30, 2007, or the amount of state sales tax revenue remitted by vendors as a result of sales taxable transactions occurring within the Lake Murray Designated Area during the fiscal year ending June 30, 2007, or the sum of both such amounts;2. “Incremental sales tax revenues” means the amount of sales tax revenue in excess of the amount of sales tax revenue collected within the Lake Murray Designated Area during the Base Year for purposes of the computation required by subsection A of Section 10 of this act;3. “Lake Murray Designated Area” means the area of land bordered on the north by State Highway 70, on the east by the eastern side of Townships 5 and 6 South, Range 2 East, on the south by the southern side of Township 6 South, Range 2 East and on the west by Interstate 35;4. “State sales tax revenue” means a portion of the proceeds from the state sales tax levy imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes upon taxable transactions occurring within the Lake Murray Designated Area; and5. “Vendors” means those persons or business entities making taxable sales of tangible personal property or services within the Lake Murray Designated Area or which are required to remit sales tax based upon transactions occurring within the Lake Murray Designated Area and unless the context otherwise requires shall have the same meaning as defined by Section 1352 of Title 68 of the Oklahoma Statutes.Added by Laws 2007, c. 106, § 7, eff. July 1, 2007.
68 OK Stat § 68-4404 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.

|A. The Department of Tourism and Recreation shall notify the Oklahoma Tax Commission on such form as the Tax Commission may prescribe of the precise boundary of the Lake Murray Designated Area. |B. The Oklahoma Tax Commission shall determine the amount of state sales tax revenue collected within the Lake Murray Designated Area during the Base Year in order to allow the computation of incremental sales tax revenues pursuant to subsection A of Section 10 of this act.C. The Tax Commission shall identify all vendors upon which the duty to collect sales tax is imposed pursuant to the Oklahoma Sales Tax Code located or doing business within the Lake Murray Designated Area. The Tax Commission shall provide any required instructions to affected vendors relevant to any duties that may be imposed upon the vendors with respect to the collection and remittance of sales tax derived from transactions occurring within or attributable to transactions occurring within the Lake Murray Designated Area.D. The Oklahoma Tax Commission may prescribe special forms or prescribe by rule special sales tax reporting procedures applicable to vendors making taxable sales of tangible personal property or services within the Lake Murray Designated Area in order to implement the provisions of the Lake Murray Area Infrastructure Support Act.Added by Laws 2007, c. 106, § 8, eff. July 1, 2007.
68 OK Stat § 68-4405 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4405. Sales tax, distribution of revenue, applicability of act.

|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. |Added by Laws 2007, c. 106, § 9, eff. July 1, 2007.
68 OK Stat § 68-4406 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4406. Remission of sales tax revenues - Maintenance and development of assets.

|A. The Oklahoma Tax Commission shall remit to the Oklahoma Tourism and Recreation Department Revolving Fund created pursuant to Section 2251 of Title 74 of the Oklahoma Statutes, or to a designated account established within such fund, twenty-five percent (25%) of the incremental sales tax revenues derived from the levy of the state sales tax imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes collected from vendors making taxable sales within or attributable to transactions within the Lake Murray Designated Area. |B. The Oklahoma Tourism and Recreation Department shall be able to use the revenues apportioned to the Oklahoma Tourism and Recreation Department Revolving Fund pursuant to subsection A of this section to support the maintenance and development of assets owned by the State of Oklahoma and located within the Lake Murray Designated Area as determined by the Oklahoma Tourism and Recreation Department to be necessary for sustaining the Lake Murray area and related state park assets as a viable tourism destination.Added by Laws 2007, c. 106, § 10, eff. July 1, 2007.
68 OK Stat § 68-4501 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4501. Short title - Oklahoma Remote Quality Jobs Incentive Act.

|This act shall be known and may be cited as the "Oklahoma Remote Quality Jobs Incentive Act". |Added by Laws 2021, c. 225, § 1, eff. July 1, 2021.
68 OK Stat § 68-4502 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4502. Legislative intent.

|It is the intent of the Legislature that: |1. The State of Oklahoma provide appropriate incentives to attract growth industries and sectors that employ remote workers to Oklahoma through a policy of rewarding businesses with a highly skilled, knowledge-based workforce;2. The Oklahoma Department of Commerce and the Oklahoma Tax Commission implement the provisions of this act and exercise all powers as authorized in this act. The exercise of powers conferred by this act shall be deemed and held to be the performance of essential public purposes; and3. Nothing herein shall be construed to constitute a guarantee or assumption by the State of Oklahoma of any debt of any individual, company, corporation or association nor to authorize the credit of the State of Oklahoma to be given, pledged or loaned to any individual, company, corporation or association.Added by Laws 2021, c. 225, § 2, eff. July 1, 2021.
68 OK Stat § 68-4505 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4505. Oklahoma Remote Quality Jobs Incentive Payment Fund.

|There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Oklahoma Remote Quality Jobs 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 Oklahoma Department of Commerce by the gross payroll as determined pursuant to the provisions 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 Remote Quality Jobs Incentive Act. The liability of the State of Oklahoma to make the incentive payments under this act shall be limited to the balance contained in the fund created by this section. |Added by Laws 2021, c. 225, § 5, eff. July 1, 2021.
68 OK Stat § 68-4507 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4507. Tax credits and exemptions excluded.

|Notwithstanding any other provision of law, if a qualified proxy establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified proxy establishment nor the companies associated with the remote workers shall be eligible to receive the credits or exemptions provided for in the following provisions of law in connection with the activity for which the incentive payment was received: |1. Section 3603 of Title 68 of the Oklahoma Statutes (Oklahoma Quality Jobs Program Act);2. Section 3901 of Title 68 of the Oklahoma Statutes (Small Employer Quality Jobs Incentive Act);3. Section 3911 of Title 68 of the Oklahoma Statutes (21st Century Quality Jobs Incentive Act); or4. Paragraphs 16 and 17 of Section 1357 of Title 68 of the Oklahoma Statutes.Added by Laws 2021, c. 225, § 7, eff. July 1, 2021.
68 OK Stat § 68-4508 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4508. Promulgation of rules.

|The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. |Added by Laws 2021, c. 225, § 8, eff. July 1, 2021.
68 OK Stat § 68-4509 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4509. Violations - Penalties.

|Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully provides any false or fraudulent information, or any person who willfully aids or abets another in making such false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully aids or abets another in providing any false or fraudulent information, upon conviction, shall be guilty of a felony punishable by the imposition of a fine of not less than One Thousand Dollars ($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00), or imprisonment in the State Penitentiary for not less than two (2) years and not more than five (5) years, or by both such fine and imprisonment. Any person convicted of a violation of this section shall be liable for the repayment of all incentive payments which were paid to the establishment. Interest shall be due on such payments at the rate of ten percent (10%) per annum. |Added by Laws 2021, c. 225, § 9, eff. July 1, 2021.
68 OK Stat § 68-4510 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-4510. Triennial report on job creation and fiscal analysis.

|The Oklahoma Department of Commerce shall prepare triennially a report which shall include, but not be limited to, documentation of the new direct jobs created under the Oklahoma Remote Quality Jobs Incentive Act and a fiscal analysis of the costs and benefits of this act to the state. The report shall be submitted to the President Pro Tempore of the Senate, the Speaker of the House of Representatives and the Governor of this state no later than March 1, 2023, and every three (3) years thereafter. The report may be used for the purpose of determining whether to continue or sunset the Oklahoma Remote Quality Jobs Incentive Act. |Added by Laws 2021, c. 225, § 10, eff. July 1, 2021.
68 OK Stat § 68-5006.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5006.1. Forms - Mailing address required.

|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. |Added by Laws 1989, c. 63, § 3, eff. Jan. 1, 1990.
68 OK Stat § 68-5010 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5010. Short title.

|Sections 1 through 7 of this act shall be known and may be cited as the "Sales Tax Relief Act". |Added by Laws 1990, c. 126, § 1, emerg. eff. April 25, 1990.
68 OK Stat § 68-5012 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5012. Gross household income.

|For purposes of this act "gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal social security, unemployment payments, veterans' disability compensation, public assistance payments, alimony, support money, workers' compensation, loss-of-time insurance payments, capital gains and any other type of income received; and excluding gifts. |Added by Laws 1990, c. 126, § 3, emerg. eff. April 15, 1990.
68 OK Stat § 68-5014 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5014. Information changes.

|Every person filing a claim pursuant to the Sales Tax Relief Act shall furnish the Oklahoma Tax Commission information changes, if any, of households, amount of gross income of household, number of personal exemptions claimed, and such other information as the Oklahoma Tax Commission may require. Claims and supporting proof must be on forms prescribed by the Oklahoma Tax Commission. |Added by Laws 1990, c. 126, § 5, emerg. eff. April 25, 1990.
68 OK Stat § 68-5015 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5015. Audit of claim - Notice - Hearing.

|A. The Oklahoma Tax Commission shall, within a reasonable time after receipt of a claim, audit said claim for correctness and payment. If the Oklahoma Tax Commission determines the amount of a claim to be incorrect or excessive, or the supporting proof to be inadequate, or that the claim should be disallowed for any other reason, it shall notify the claimant by mail of the correct amount, if any, for which the claim can be allowed or the finding and reasons for disallowance of the claim. The claimant may, within thirty (30) days after the date the notice is mailed by the Oklahoma Tax Commission, submit further or additional proof in support of his claim or request an oral hearing before the Oklahoma Tax Commission. |B. Upon request for a hearing, the Oklahoma Tax Commission shall notify claimant in writing of the date, place and time of the hearing. The hearing date shall not be less than ten (10) days from the date of mailing the written hearing notice to the claimant. Upon examination of the claimant's additional proof or after the oral hearing, the Oklahoma Tax Commission shall enter an order in accordance with its findings. The order of the Oklahoma Tax Commission shall be final.Added by Laws 1990, c. 126, § 6, emerg. eff. April 25, 1990.
68 OK Stat § 68-5016 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5016. False or fraudulent claims - Penalties.

|In addition to the penalties provided in the Uniform Tax Procedure Code, any person who knowingly and willfully files a claim for sales tax relief to which such person is not entitled or who knowingly and willfully furnishes any false or fraudulent information to the Tax Commission pursuant to the provisions of the Sales Tax Relief Act, shall be subject to a penalty equal to the amount of the relief claimed. In addition to such penalty, such person shall repay to the Tax Commission any amount of sales tax relief granted pursuant to such claim. |Added by Laws 1990, c. 126, § 7, emerg. eff. April 25, 1990. Amended by Laws 1990, c. 339, § 19, emerg. eff. May 31, 1990.
68 OK Stat § 68-5301 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.

|A. A tax is hereby imposed in lieu of the ad valorem tax on the inventories of new automobiles, new trucks, new travel trailers, new manufactured homes, new recreational vehicles and new motorcycles owned and/or possessed for sale by Oklahoma licensed dealers, licensed under the Oklahoma Vehicle License and Registration Act, and on the inventories of new vessels and new motors owned and/or possessed for sale by Oklahoma licensed dealers licensed pursuant to the Oklahoma Vessel and Motor Registration Act. Said tax shall be paid by the dealer on such new vehicles in lieu of the annual ad valorem tax assessment of his average inventory of new vehicles, new manufactured homes, new recreational vehicles, new vessels and new motors, but shall not relieve any other property of the dealer from ad valorem taxation. |B. Used motor vehicle dealers shall pay a tax in lieu of the ad valorem tax on inventories of used motor vehicles as provided for in Section 1137.1 of Title 47 of the Oklahoma Statutes.Amended by Laws 1986, c. 172, § 4, eff. July 1, 1986; Laws 1989, c. 346, § 74, eff. Jan. 1, 1990.
68 OK Stat § 68-5302 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-5302. Affixing of stamp prior to sale and registration - Amount of stamp.

|A. The in-lieu tax imposed in Section 5301 of this title shall be evidenced by a tax stamp affixed by said dealer to the Manufacturer's Certificate or Statement of Origin covering each new automobile, truck, travel trailer, manufactured home, recreational vehicle, motorcycle, vessel, watercraft, motorboat, or other boats and motor before the dealer executes the assignment on such Certificate of Origin transferring the ownership of such vehicle to the purchaser. The tax stamp shall be in the amount of Three Dollars and fifty cents ($3.50). |B. It shall be unlawful for a licensed new vehicle, manufactured home, recreational vehicle, or motorboat and vessel dealer to sell or assign a Certificate of Origin to any new automobile, truck, travel trailer, manufactured home, recreational vehicle, motorcycle, vessel, watercraft, motorboat, or other boat or motor sold by the manufacturer of such vehicle to such dealer for delivery and registration in Oklahoma without his having first obtained and affixed to such Certificate of Origin a proper tax stamp as required by the provisions of this section, except to assign such Certificate of Origin to another authorized licensed dealer franchised to sell such new items of the same manufacturer.C. No new automobile, manufactured home, recreational vehicle, truck, travel trailer, motorcycle, vessel, watercraft, motorboat, or other boat or motor shall be registered and licensed by the Oklahoma Tax Commission or one of its motor license agents unless the Manufacturer's Certificate or Statement of Origin covering such new vehicle, manufactured home, recreational vehicle, vessel, watercraft, motorboat, or other boat and motor shall have the tax stamp provided for in this section affixed on such Manufacturer's Certificate or Statement of Origin.Amended by Laws 1984, c. 195, § 8, eff. Jan. 1, 1985.