reglab/housing_qa huggingface dataset:
68 OK Stat § 68-6502 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6502. Definitions.

|As used in this act: |1. "Charging station" means equipment by which electric current is transferred to the power system of an electric vehicle together with the real property upon which such equipment is located or affixed;2. "Charging station operator" means any person, firm, general partnership, limited partnership, limited liability partnership, corporation, limited liability company or any other lawfully recognized business entity that owns or operates or owns and operates a charging station in the state;3. "Electric vehicle" means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics:a.a 100%-electric motor vehicle originally equipped so that the vehicle:(1)draws propulsion energy solely from a battery with at least twenty (20) kilowatt hours of capacity, which can be recharged from any external source of electricity,(2)is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, and(3)which has at least four wheels,b.a plug-in hybrid electric motor vehicle which is originally equipped so that the vehicle:(1)draws propulsion energy from:(a)an internal combustion engine, and(b)a battery with at least five (5) kilowatt hours of capacity, which can be recharged from an external source of electricity,(2)is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, and(3)which has at least four wheels,c.for purposes of this paragraph, the term "electric vehicle" does not include a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course, and that has a maximum speed of thirty (30) miles per hour or less;4. "Legacy chargers" means charging stations in operation prior to November 1, 2021, that have never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or are incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session; and5. "Public charging station" means a location at which a charging station owner or operator conducts for-profit business using a metered system for the delivery of electric power to an electric vehicle and charges the customer either for the electricity transferred to the power system of the vehicle or for the duration of time during which electricity is transferred to the power system of the vehicle.Added by Laws 2021, c. 157, § 2, eff. Nov. 1, 2021.
68 OK Stat § 68-6503 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6503. Tax purpose.

|Pursuant to the requirement of Section 19 of Article X of the Oklahoma Constitution, the purpose of the tax imposed pursuant to the provisions of this act is to provide revenue for general government expenditures. |Added by Laws 2021, c. 157, § 3, eff. Nov. 1, 2021.
68 OK Stat § 68-6504 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6504. Tax on electricity used to charge or recharge electric vehicles.

|A. There is hereby imposed a tax of three cents ($0.03) per kilowatt hour or its equivalent, as determined by the Oklahoma Tax Commission, on the electric current used to charge or recharge the battery or batteries of an electric vehicle. The tax shall be levied beginning January 1, 2024. |B. The amount of tax prescribed or authorized by this section shall not include any fees or charges associated with the method for payment for the charging service, but shall be based only upon the rate of tax and the electricity transferred during the charging process.C. The tax imposed pursuant to this section shall not be applicable to electric vehicles charged at a private residence at which the owner or occupant of the residence uses electric power paid for by the owner or occupant of the residence which is supplied to the residence by a regulated public utility, an electric cooperative or other wholesale level of electric supply, whether or not supplemented by electric power produced by the owner or occupant using solar energy or other methods to provide electric power to the residence.D. The tax imposed pursuant to this section shall not be applicable to electric vehicles charged at charging stations with a charging capacity of less than fifty (50) kilowatts and charging stations that do not require payment for use.E. In order to determine an equivalent measurement as required in subsection A of this section, the Oklahoma Tax Commission shall promulgate rules that allow businesses, based on the average cost that such business charged customers at the business's charging stations in the preceding year, to charge the tax on a percentage basis equivalent to the amount of tax that would otherwise have been charged had the rate provided in subsection A of this section been applied in the preceding year. The percentage basis equivalent shall be recalculated annually in conjunction with the Oklahoma Tax Commission. Businesses with multiple charging station locations in the state shall be authorized to utilize the same percentage basis equivalent at all such locations.Added by Laws 2021, c. 157, § 4, eff. Nov. 1, 2021. Amended by Laws 2021, c. 412, § 1, eff. Nov. 1, 2021.NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2234 was approved by the Governor on April 22, 2021.
68 OK Stat § 68-6505 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6505. Disclosure of rates charged by charging station operators.

|A charging station operator shall make a full and conspicuous disclosure at the site of the charging station and on the website maintained by or on behalf of the owner or operator, if applicable, or on a mobile software application for use on a cell phone, tablet or similar handheld device of the rate at which the owner or operator charges for electric power transferred to an electric vehicle. |Added by Laws 2021, c. 157, § 5, eff. Nov. 1, 2021.
68 OK Stat § 68-6506 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers.

|A. The tax imposed pursuant to the provisions of Section 4 of this act shall be remitted monthly by each charging station owner or operator. The tax shall be remitted using such forms as the Oklahoma Tax Commission may prescribe for that purpose. |B. The tax and any required report shall be filed with the Tax Commission not later than the twentieth day of the month following the month during which the electric charging for an electric vehicle occurred.C. The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the tax imposed pursuant to Section 4 of this act and shall not include the tax amount in the total amount billed to the customer.D. The provisions of this section shall not prohibit a charging station owner or operator from imposing a fee or charge in addition to the kilowatt hour or other equivalent unit of measurement for the transfer of electric power to an electric vehicle.E. Legacy chargers shall be exempt from remitting the tax levied in this section until November 1, 2041.F. Public charging stations that have never charged a fee for their use shall be exempt from remitting the tax levied in this section until November 1, 2041.Added by Laws 2021, c. 157, § 6, eff. Nov. 1, 2021.
68 OK Stat § 68-6507 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6507. Tax apportionment.

|The revenue derived from the tax levy imposed pursuant to the provisions of Section 4 of this act shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act. |Added by Laws 2021, c. 157, § 7, eff. Nov. 1, 2021.
68 OK Stat § 68-6508 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6508. Registration of charging stations with Oklahoma Tax Commission.

|A. Except for charging stations with a charging capacity of less than fifty (50) kilowatts, and charging stations that do not require payment for use, all charging stations in operation prior to the effective date of this act shall register with the Oklahoma Tax Commission not later than January 31, 2024. The Oklahoma Tax Commission shall provide or make available updated registration information to the Oklahoma Corporation Commission. |B. For a charging station which requires payment for its use and begins operations for the first time on or after November 1, 2021, the charging station owner or operator shall register with the Oklahoma Tax Commission not later than fifteen (15) days after the date as of which the first business operations at the station site begin or by January 31, 2024, whichever is later.C. Any public charging station for an electric vehicle constructed or which begins operations for the first time on or after November 1, 2021, shall use a metering system that is capable of imposing the cost for the charging service using a unit per kilowatt hour or an equivalent measurement as determined by the Tax Commission, such as time elapsed while charging and the charging capacity of the charging station, or such as the process described in subsection E of Section 1 of this act. The metering system shall include a system by which an audit of the electricity supplied through the system may be performed to determine the amount of electricity transferred to a customer and the cost charged by the charging station owner or operator for each unit of electricity transferred.D. The Oklahoma Tax Commission shall have the authority to inspect the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section.E. If a charging station owner or operator fails to remit the tax as required by the provisions of this act, the Oklahoma Tax Commission shall begin proceedings to terminate the charging station owner or operator license to do business for failure to remit in the same manner as prescribed by law for failure to remit sales tax.Added by Laws 2021, c. 157, § 8, eff. Nov. 1, 2021. Amended by Laws 2021, c. 412, § 2, eff. Nov. 1, 2021.NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2234 was approved by the Governor on April 22, 2021.
68 OK Stat § 68-6509 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6509. Inspections – Third-party testing – Promulgation of rules.

|A. The Oklahoma Corporation Commission shall have the authority to require the inspection of the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section. |B. The Oklahoma Corporation Commission shall have authority to:1. Require periodic third-party testing, calibration and inspection reports and require that those reports be submitted to the Oklahoma Corporation Commission;2. Promulgate rules as necessary to implement the provisions of this section and to set fees necessary to carry out the duties and responsibilities of the Commission pursuant to this act; and3. Assess to charging station operators the costs of any proceeding instituted by the Commission to enforce testing, calibration and inspection report requirements.C. If a charging station operator fails to meet the requirements of this section or any rules promulgated to implement the requirements of this section, the charging station operator shall be subject to an administrative penalty from the Oklahoma Corporation Commission not to exceed Five Hundred Dollars ($500.00) per day, per violation as provided by law.D. All fees, fines or assessments collected through the provisions of this section shall be deposited into the Oklahoma Corporation Commission Revolving Fund.Added by Laws 2021, c. 157, § 9, eff. Nov. 1, 2021.
68 OK Stat § 68-6510 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6510. Electric vehicle tax credit.

|A. As used in this section, "qualified electric vehicle" means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics: |1. A 100%-electric motor vehicle originally equipped so that the vehicle:a.draws propulsion energy solely from a battery with at least twenty (20) kilowatt hours of capacity, which can be recharged from any external source of electricity,b.is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, andc.which has at least four wheels;2. A plug-in hybrid electric motor vehicle which is originally equipped so that the vehicle:a.draws propulsion energy from:(1)an internal combustion engine, and(2)a battery with at least five (5) kilowatt hours of capacity, which can be recharged from an external source of electricity,b.is manufactured primarily for use on public streets, roads and highways, but does not include a vehicle operated exclusively on a rail or rails, andc.which has at least four wheels;3. For purposes of this paragraph, the term "qualified 100%-electric and plug-in hybrid electric motor vehicle" does not include a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course, and that has a maximum speed of thirty (30) miles per hour or less.B. For taxable years beginning after December 31, 2023, there shall be allowed as a credit against the tax imposed pursuant to Section 2355 of Title 68 of the Oklahoma Statutes in the amount of electric vehicle charging taxes paid by an individual or lawfully recognized entity pursuant to Section 4 of this act.C. With respect to a natural person filing either a single status income tax return or persons filing a married status joint return, the amount of the credit otherwise authorized by this section shall not exceed the total amount of registration fees for electric vehicles paid by the person or persons during the taxable year for which the tax credit is claimed.D. With respect to a taxpayer that is not a natural person, the amount of the credit otherwise authorized by this section shall not exceed the total amount of registration fees for electric vehicles paid by the taxpayer during the taxable year for which the tax credit is claimed.E. The credit authorized by the provisions of this section shall not be used to reduce the tax liability to less than zero (0).F. To the extent not used, the credit authorized by the provisions of this section may be carried over, in order, to each of the five (5) succeeding taxable years.Added by Laws 2021, c. 157, § 10, eff. Nov. 1, 2021.
68 OK Stat § 68-6511 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6511. Weight-based electric vehicle fee – Fee apportionment.

|A. In addition to the registration fees required pursuant to the provisions of Section 1132 of Title 47 of the Oklahoma Statutes, at the time of initial and renewal registration for any electric vehicle, there shall be an additional fee based on the weight of the electric vehicle as provided by subsections B and C of this section. |B. As used in subsections C and D of this section:1. Class 1 vehicle means one having a gross weight of less than six thousand (6,000) pounds;2. Class 2 vehicle means one having a gross weight of at least six thousand (6,000) pounds but not greater than ten thousand (10,000) pounds;3. Class 3, 4, 5 and 6 vehicle means one having a gross weight of greater than ten thousand (10,000) pounds but not greater than twenty-six thousand (26,000) pounds; and4. Class 7 and 8 vehicle means one having a gross weight in excess of twenty-six thousand (26,000) pounds.C. The annual registration fee for electric vehicles other than plug-in hybrid electric vehicles shall be as follows:1. One Hundred Ten Dollars ($110.00) for Class 1 vehicles;2. One Hundred Fifty-eight Dollars ($158.00) for Class 2 vehicles;3. Three Hundred Sixty-three Dollars ($363.00) for Class 3, 4, 5 and 6 vehicles; and4. Two Thousand Two Hundred Fifty Dollars ($2,250.00) for Class 7 and 8 vehicles.D. The registration fee for a plug-in hybrid vehicle shall be as follows:1. Eighty-two Dollars ($82.00) for Class 1 vehicles;2. One Hundred Eighteen Dollars ($118.00) for Class 2 vehicles;3. Two Hundred Seventy-two Dollars ($272.00) for Class 3, 4, 5 and 6 vehicles; and4. One Thousand Six Hundred Eighty-seven Dollars ($1,687.00) for Class 7 and 8 vehicles.E. Until July 1, 2027, the revenues derived from the fees imposed pursuant to the provisions of this section shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act.F. Beginning July 1, 2027, the revenues derived from the fees imposed pursuant to the provisions of this section shall be apportioned as follows:1. Eighty-five percent (85%) shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act; and2. Fifteen percent (15%) shall be apportioned to the various counties of the state. The Oklahoma Tax Commission shall distribute such funds monthly to each county treasurer in the same manner as monies are apportioned under the provisions of subparagraph b of paragraph 4 of subsection A of Section 500.6 of Title 68 of the Oklahoma Statutes. Each county treasurer shall deposit such funds to the county's county highway fund and such funds shall be used for maintenance and operations.Added by Laws 2021, c. 157, § 11, eff. Nov. 1, 2021.
68 OK Stat § 68-6512 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.

|There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Transportation to be designated the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Department of Transportation from sources provided by law. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Department of Transportation for the purpose of administering the provisions of this act. 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. |Added by Laws 2021, c. 157, § 12, eff. Nov. 1, 2021.
68 OK Stat § 68-50002 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-50002. Lost cigarette and tobacco stamps - Refunds.

|The Oklahoma Tax Commission is hereby authorized to refund a wholesaler and/or jobber for cigarette or tobacco tax stamps which have not been received after a period of ninety (90) days has expired from the date of mailing such stamps; provided that before any refund is made, (a) an affidavit shall have been filed by the wholesaler and/or jobber with the Oklahoma Tax Commission setting forth the facts, (b) the Oklahoma Tax Commission has made an investigation, and (c) an audit has been made to determine the loss. Payment of any such refund shall be made from current collections from such stamps and an appropriation of so much of said funds as is necessary for such purpose is hereby made. |Laws 1967, c. 373, § 1, emerg. eff. May 22, 1967.
68 OK Stat § 68-50003 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-50003. Return of stamps found after refund.

|If, after payment of the refund, the cigarette or tobacco stamps are found, such stamps shall be returned immediately to the Oklahoma Tax Commission and failure to return the stamps shall constitute a felony. |Laws 1967, c. 373, § 2, emerg. eff. May 22, 1967.
68 OK Stat § 68-50004 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing.

|Any coin-operated amusement device, including pool and billiard tables, operated in conjunction with any place of business may lawfully be operated and remain open for play during all hours that the place of business in which such device is located may lawfully remain open for business, provided however that not more than one (1) coin-operated pool and billiard table operate in each individual place of business outside the city limits of a city or town, and the presence of such coin-operated amusement devices shall not require any other license because of their presence, as long as they are incidental to the operation of such business and there is a valid coin-operated amusement device license for each such device. Provided that any incorporated city or town may, by ordinance, authorize and license family amusement centers offering pool and billiards to persons of all ages and either sex. |Laws 1967, c. 392, § 1, emerg. eff. May 23, 1967.
68 OK Stat § 68-50010 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-50010. Short title.

|Section 50010 et seq. of this title shall be known and may be cited as the "Oklahoma Tourism Promotion Act". |Added by Laws 1987, c. 114, § 1, eff. Nov. 1, 1987. Amended by Laws 2006, 2nd Ex. Sess., c. 44, § 13, eff. July 1, 2007.
68 OK Stat § 68-50011 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-50011. Definitions.

|As used in the Oklahoma Tourism Promotion Act: |1. "Committee" means the Oklahoma Tourism Promotion Advisory Committee;2. "Department" means the Oklahoma Tourism and Recreation Department; and3. "Tourism promotion" or "promote Oklahoma tourism" means and is limited to:a.the cost of producing advertisements, placement of those advertisements with the media (newspapers, magazines, radio, television, billboard, direct mail, and the Internet) and the production and printing of collateral materials designed specifically to support and fulfill information requests generated by the media advertising campaigns, and the production, printing and distribution of brochures and promotions for regional, national and international tourism conferences. Tourism promotion shall also include festivals, sites and events concerning ethnic history and ethnic events which have occurred or are occurring in this state. For purposes of this paragraph, "ethnic" means of or relating to races or large groups of people classed according to common traits or customs, andb.the cost of providing a computerized consumer-oriented traveler response information program. Such program shall include a comprehensive state data base containing up-to-date information on state travel attractions and facilities, including but not limited to, lodging facilities, restaurants, chambers of commerce, convention and visitors bureaus, golf courses, campgrounds, events, regional tourism organizations and all other attractions. Oklahoma travel attractions and facilities shall be included on such data base free of charge."Tourism promotion" and "promote Oklahoma tourism" shall not include expenses for travel or lodging.Added by Laws 1987, c. 114, § 2, eff. Nov. 1, 1987. Amended by Laws 1988, c. 142, § 4, emerg. eff. April 25, 1988; Laws 1988, c. 287, § 9, operative July 1, 1988; Laws 1989, c. 226, § 1, emerg. eff. May 9, 1989; Laws 1993, c. 366, § 50, eff. Sept. 1, 1993; Laws 1995, c. 296, § 1, eff. July 1, 1995; Laws 1997, c. 101, § 1, eff. July 1, 1997; Laws 1999, c. 390, § 15, emerg. eff. June 8, 1999; Laws 2006, 2nd Ex. Sess., c. 44, § 14, eff. July 1, 2007.