reglab/housing_qa huggingface dataset:
68 OK Stat § 68-1629 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1629. Public displays.

|Nothing in this act shall be construed as applying to shipping, sale, possession or use of display fireworks when displayed by holders of a permit for a public display to be conducted in accordance with the rules and regulations of the State Fire Marshal Commission. |Applications for permits for display fireworks must be submitted in writing prior to the date of display to the Authority Having Jurisdiction (AHJ) as defined by the NFPA 1123 where the display is to occur. If the display is in an area outside the jurisdiction of a city or town, application for permit shall be submitted in writing to the State Fire Marshal's Office ten (10) days prior to the date of the display. Every display shall be under the direction of a competent, responsible operator of legal age and be conducted under the code of regulations as adopted by the State Fire Marshal Commission. The person or organization making application for permit must submit to the authority having jurisdiction evidence of a general liability insurance policy in an amount of not less than One Million Dollars ($1,000,000.00) or the amount set forth by the local governing authority. Before a permit is granted, a local fire inspector or an agent of the State Fire Marshal shall inspect and approve or reject the site of the display. No permit so granted shall be transferable.Added by Laws 1969, c. 337, § 9, operative June 1, 1969. Amended by Laws 1981, c. 268, § 8, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 5, emerg. eff. June 8, 2010.
68 OK Stat § 68-1630 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1630. Sale or possession of display fireworks - Interstate transportation.

|It shall be unlawful for any person to sell display fireworks to any holder of a permit unless the seller possesses a valid manufacturer's, distributor's or wholesaler's license under Section 1621 et seq. of this title. |No person shall ship Display Fireworks into the State of Oklahoma except under the rules and regulations of the Department of Transportation (DOT). It shall be unlawful for any person to sell or possess Display Fireworks in the State of Oklahoma unless they are licensed or permitted as noted in this act.Added by Laws 1969, c. 337, § 10, operative June 1, 1969. Amended by Laws 1981, c. 268, § 9, emerg. eff. June 25, 1981; Laws 2010, c. 408, § 6, emerg. eff. June 8, 2010.
68 OK Stat § 68-1631 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1631. Minimum requirements - Additional regulation by city ordinance.

|The provisions of this act shall be construed as imposing minimum requirements and shall not be construed as prohibiting any city or town within the State of Oklahoma from passing such ordinances as may be deemed necessary to properly regulate or prohibit the sale and use of fireworks within its corporate limits. |Laws 1969, c. 337, § 11, operative June 1, 1969.
68 OK Stat § 68-1633 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1633. Inspection and certification of Display Fireworks facilities.

|No person shall engage in the business of manufacturing Display Fireworks without first requesting the State Fire Marshal to conduct a fire and safety inspection and receiving certification that a satisfactory inspection was conducted. All manufacturers of Display Fireworks shall be required to comply with the standards promulgated by the National Fire Protection Agency, Section 1124-Code for Manufacture, Transportation and Storage of Fireworks. |Upon written request of a Display Fireworks manufacturer, the State Fire Marshal shall, within ten (10) days, conduct a fire and safety inspection and shall, upon satisfactory inspection, issue certification of the inspection. Thereafter, the State Fire Marshal shall conduct a fire and safety inspection at least once every six (6) months.Whenever the State Fire Marshal shall find any violation of NFPA-1124 which would endanger persons or property, the State Fire Marshal shall immediately order the manufacturing facility closed until such time as the violations are remedied and a new inspection and certification takes place.Any person engaging in the business of manufacturing Display Fireworks without current certification of a satisfactory fire and safety inspection or any person refusing to comply with the State Fire Marshal's order to close a Display Fireworks manufacturing facility shall, upon conviction, be guilty of a misdemeanor and be punished by imprisonment in the county jail not exceeding one (1) year or by a fine not exceeding Ten Thousand Dollars ($10,000.00) or both such fine and imprisonment.Any person manufacturing Display Fireworks on the effective date of this act shall, within ninety (90) days, be licensed and inspected pursuant to this act.Added by Laws 1985, c. 308, § 5, emerg. eff. July 24, 1985. Amended by Laws 2010, c. 408, § 7, emerg. eff. June 8, 2010.
68 OK Stat § 68-1634 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1634. Sales tax on fireworks - Tax permit.

|A. Every retail sale of fireworks by a wholesaler, distributor, manufacturer or a retailer shall be subject to the levy and collection of sales tax pursuant to the provisions of the Oklahoma State Tax Code. |B. Every retail fireworks location shall possess a valid current sales tax permit issued by the Oklahoma Tax Commission. The sales tax permit shall be conspicuously posted in the immediate vicinity of the sales operation and shall be immediately available for examination by the public or any enforcement officer.C. Vendors that fail to collect sales tax as required by subsection A of this section shall be subject to the penalties provided in Section 1361 of this title.Added by Laws 1986, c. 239, § 3, operative Aug. 1, 1986. Amended by Laws 2011, c. 331, § 1.
68 OK Stat § 68-1636 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1636. Fireworks display - Licenses or permits.

|A. An individual or entity shall have the appropriate Oklahoma license or permit to conduct an outdoor fireworks display on or after January 1, 2013. |B. To receive a manufacturer, distributor or wholesaler license, an applicant shall make application to the State Fire Marshal on a form prescribed by the State Fire Marshal. The application shall be accompanied by the required fee. An individual seeking a license as a sole proprietor or on behalf of a business entity shall be at least twenty-one (21) years of age and shall not have been convicted of or pled guilty or nolo contendere to any state or federal felony. In the case of a business seeking a license, no officer or member of its governing board shall have been convicted of or pled guilty or nolo contendere to any state or federal felony.Nothing in this act shall be construed as applying to shipping, sale, possession or use of display fireworks when displayed by holders of a permit for a public display to be conducted in accordance with the rules and regulations of the State Fire Marshal Commission.Applications for permits for display fireworks shall be submitted in writing prior to the date of display to the Authority Having Jurisdiction (AHJ) as defined by the NFPA 1123 where the display is to occur. If the display is in an area outside the jurisdiction of a municipality, application for the permit shall be submitted in writing to the Office of the State Fire Marshal ten (10) days prior to the date of the display. Every display shall be under the direction of a competent, responsible, licensed outdoor display operator, of legal age, and shall be conducted under the code of regulations as adopted by the State Fire Marshal Commission. The individual or organization applying for a permit shall submit to the AHJ evidence of a general liability insurance policy in an amount of not less than One Million Dollars ($1,000,000.00) or the amount set forth by the local governing authority. Before a permit is granted, a local fire inspector or an agent of the State Fire Marshal shall inspect and approve or reject the site of the display. No permit so granted shall be transferable.Added by Laws 2011, c. 238, § 2, eff. May 1, 2012. Amended by Laws 2012, c. 369, § 3, emerg. eff. June 8, 2012.
68 OK Stat § 68-1637 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1637. Issuance of license.

|If an applicant for an outdoor display operator license complies with the requirements of this act and the rules of the State Fire Marshal, the State Fire Marshal shall issue the license within sixty (60) days of receiving the application. The term of the license is three (3) years from the date of issuance. Each license issued shall contain a distinct number assigned to the particular operator. The State Fire Marshal shall maintain a list of all licensed operators. In this list, next to the operator's name, the State Fire Marshal shall insert the period of licensure and the operator's license number. The list of licensed operators shall be posted on the State Fire Marshal’s website. |Added by Laws 2011, c. 238, § 3, eff. May 1, 2012.
68 OK Stat § 68-1638 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1638. Application for new license.

|A holder of an operator's license with an unexpired license may apply for a new license at any time before the license expires. |Added by Laws 2011, c. 238, § 4, eff. May 1, 2012.
68 OK Stat § 68-1639 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1639. Revocation, suspension, refusal to grant or renew license.

|The State Fire Marshal may refuse to grant, or may suspend, revoke, or refuse to renew, any license or certification held under the provisions of this act. The provisions of the Administrative Procedures Act shall govern all matters and procedures respective to hearings and judicial review of any contested case arising under this act. |Added by Laws 2011, c. 238, § 5, eff. May 1, 2012.
68 OK Stat § 68-1640 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1640. Licensure program.

|A. The State Fire Marshal shall establish a program for licensure of outdoor display operators. To receive licensure, an individual shall apply for licensure to the State Fire Marshal on a form to be prescribed by the State Fire Marshal, shall be at least twenty-one (21) years of age and shall not have been convicted of or pled guilty or nolo contendere to any state or federal felony, and shall show that the applicant has worked under complete supervision on at least three displays in the three (3) years immediately preceding the application. In addition, an applicant shall meet the following requirements: |1. Complete eight (8) hours of classroom and hands-on training;2. Take and pass a written examination approved by and conducted under the auspices of the State Fire Marshal that tests outdoor operator knowledge; and3. Pay a license fee not to exceed Seventy-five Dollars ($75.00), to be deposited in the State Fire Marshal Revolving Fund.B. The State Fire Marshal shall establish the scope and type of curriculum and examinations required by subsection A of this section, and may require applicants to take a test created by a nationally recognized pyrotechnic association. The State Fire Marshal may administer the examination or may enter into an agreement with a testing service or organization. The tests may be administered at a specific location or time. The State Fire Marshal may set by rule and collect a reasonable fee calculated to cover the costs of classroom instruction and administering the test. Written tests may be supplemented by practical tests or demonstrations deemed necessary to determine the skill and ability of the applicant. The content, type, frequency, and location of the training and testing shall be designated by the State Fire Marshal.C. An operator license or renewal expires three (3) years after the date of the approval or reissuance. To renew the license, an individual shall show to the satisfaction of the State Fire Marshal that the individual has attended at least six (6) hours of continuing education training to meet the approval of the State Fire Marshal in the areas of licensing desired during the three-year period and pay the applicable fee.Added by Laws 2011, c. 238, § 6, eff. May 1, 2012.
68 OK Stat § 68-1641 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1641. Requirement of licensure to conduct fireworks displays.

|A. It is unlawful for anyone other than a licensed outdoor display operator to conduct an outdoor display using only display fireworks. |B. It is unlawful for any licensed outdoor display operator to conduct an outdoor fireworks display except in accordance with NFPA 1123.C. It is allowable for a licensed outdoor display operator to use 1.4G or 1.4S fireworks in outdoor displays.D. A violation of subsection A or B of this section shall be a misdemeanor.E. Any municipality may adopt the provisions of subsections A and B of this section by reference or substantial duplication as an ordinance violation.F. The provisions of subsection A or B of this section shall not apply to individuals or organizations employing consumer fireworks for their personal or display use.Added by Laws 2011, c. 238, § 7, eff. May 1, 2012.
68 OK Stat § 68-1642 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1642. Storage of fireworks or pyrotechnic materials.

|Any person or entity that stores fireworks or pyrotechnic materials, or both, that are defined as consumer fireworks 1.4G, display fireworks 1.3G, Articles, Pyrotechnic 1.4G or 1.4S as defined by the United States Department of Transportation (DOT) in Title 49 of the Code of Federal Regulations, shall store them in accordance with current NFPA standards, including NFPA 1124, and any applicable federal, state, and local laws or ordinances. Violations of this section shall be a misdemeanor. |Added by Laws 2011, c. 238, § 8, eff. May 1, 2012.
68 OK Stat § 68-1643 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1643. Administration and enforcement of act.

|The State Fire Marshal shall administer and enforce the provisions of this act and may call upon any federal, state, county, or municipal officer or employee for assistance. The State Fire Marshal may promulgate rules to carry out the responsibilities under this act, including rules relative to: |1. Certification of or licensing of outdoor display operators;2. Training;3. Examinations;4. The responsible handling of display fireworks; and5. Any other reasonable rules the State Fire Marshal deems necessary to implement this act.Added by Laws 2011, c. 238, § 9, eff. May 1, 2012.
68 OK Stat § 68-1701 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1701. Definitions.

|As used in Sections 1701 through 1707 of this title: |1. "Contractor" includes all prime and general contractors, subcontractors, independent contractors and persons engaged in contract labor who through negotiations or competititve bidding enter into contracts to furnish labor, materials or both and the required equipment to perform the contract for a fixed price and who in pursuit of independent business undertake a job in whole or in part retaining substantial control of the method and manner of accomplishing the desired result and means any person, firm, joint venture, partnership, copartnership, association, corporation, or other organization engaged in the business of the construction, alteration, repairing, dismantling,or demolition of roads, bridges, viaducts, sewers, water and gas mains, streets,disposal plants, water filters, tanks, towers, airports, buildings, dams, levees, canals, railways and rail facilities, oil and gas wells, water wells, pipelines, refineries, industrial or processing plants, chemical plants, power plants, electric or telephone or any other type of energy or message transmission lines or equipment, or any other type of construction excluding family farm operations. The term contractor shall not include the state or any agency, institution, or political subdivision of the state or any duly constituted authority of a political subdivision;2. "Resident contractor" means a contractor who maintains his principal place of business in this state or a multi state employer who maintains a permanent work force of three or more employees in this state;3. "Nonresident contractor" means a contractor who maintains his principal place of business outside this state or a multi state employer who does not maintain a permanent work force of three or more employees in this state.Amended by Laws 1984, c. 213, § 1, operative July 1, 1984.
68 OK Stat § 68-1701.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions.

|A. All contractors as defined in Section 1701 of this title shall have and be able to prove current employer identification numbers issued to them by the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service, and the Social Security Administration, and a workers' compensation policy in compliance with the provisions of Title 85 of the Oklahoma Statutes. A bona fide association representing construction related entities may, through such insurance carriers and products approved by the Commissioner, offer benefits plans and insurance coverage to a particular trade, business, profession or industry or their subsidiaries as authorized by Title 85 of the Oklahoma Statutes. Any workers' compensation policy for a nonresident contractor shall show "Oklahoma" or "All States" for Other States Insurance on Section 3C of the policy. Each contractor shall be responsible for maintaining his or her own payroll reports and records including reports and records required by the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Internal Revenue Service, and the Social Security Administration. No contractor shall be required to keep payroll records or make any other report for any other contractor. |B. Owners, lessees, or renters awarding a contract shall not be required to ascertain if a contractor has complied with the provisions of subsection A of this section or be responsible for a contractor's reports, records, or be liable for any penalty resulting from the contract.C. Any contractor who violates or does not comply with the provisions of subsection A of this section shall be liable for any unpaid taxes and wages resulting from the contract in addition to the penalties provided in Section 1707 of this title. The failure of a contractor to comply with the provisions of subsection A of this section shall neither present any liability or responsibility for any unpaid taxes, wages, or penalties resulting from the contract upon any other contractor nor shall any future contracts of the contractor be impaired because of a failure to comply with the provisions of subsection A of this section on a prior contract.D. Subsection A of this section shall not apply if a contract for an entire project requires the services of less than three employees. A resident contractor shall not be required to comply with the provisions of subsection A of this section in the construction of a single family dwelling when the total cost of the project is less than the average sales price of a single family dwelling in this state as set each year by the National Association of Home Builders. This subsection shall not be construed to exempt any person of any tax liabilities or other requirements provided for by law.Added by Laws 1984, c. 213, § 2, operative July 1, 1984. Amended by Laws 2013, c. 381, § 1, eff. July 1, 2013.
68 OK Stat § 68-1702 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1702. Notice to state and local taxing authorities as to contracts.

|To the end that the State of Oklahoma and the political subdivisions thereof may receive all taxes due in every instance, nonresident contractors desiring to engage in, prosecute, follow, or carry on the business of contracting shall give written notice by certified mail, with return receipt requested, to the Oklahoma Tax Commission, the Oklahoma Employment Security Commission, the Workers' Compensation Court, and the county assessor of each county in which such contract work or service is to be performed before actually commencing work or undertaking to perform any duties pursuant to any such contract. The notice shall state the approximate amount of the contract price, the location where work is to be performed, the approximate date work is to be commenced, a description of the general nature of the work to be performed and a complete list of all subcontractors, if any, including their addresses, and the amount of each such subcontract. The prime contractor shall also notify the above if they have a subcontract let after the work begins, so that the name of every subcontractor shall be known to the above before said subcontractor initiates his work. |Amended by Laws 1984, c. 213, § 3, operative July 1, 1984.
68 OK Stat § 68-1703 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-1703. Surety bond conditioned upon compliance with tax laws - Waiver.

|Notwithstanding the provisions of Sections 1103 and 1731 of Title 69 of the Oklahoma Statutes, every nonresident contractor, including those in the position of subcontractor, subject to the provisions of this article, before actually commencing work or undertaking to perform any services or duties under any such contract in excess of One Hundred Thousand Dollars ($100,000.00), shall file with the Oklahoma Tax Commission a surety bond with a surety authorized to do business in this state, in the penal sum of not less than three times the tax liability incurred or to be incurred under any such contract, payable to the State of Oklahoma, or, in lieu of such surety bonds, cash or negotiable bonds or other obligations of the United States of America, the State of Oklahoma or its subdivisions, conditioned upon compliance with the tax laws of Oklahoma, both state and local, the Oklahoma Employment Security Act, the Oklahoma Workers’ Compensation Act, and the provisions and requirements of this article; provided: |1. If such contractor receives another contract to perform services or duties in this state or if, in the judgment of the Tax Commission the amount of tax liability incurred or to be incurred under such contract is increased from the amount used to compute the amount of the original bond, the amount of such bond shall be increased to meet the requirements set forth in this subsection;2. The amount of such tax liability may be reduced by the amount of the tax liability incurred or to be incurred by nonresident contractors in the position of subcontractors, who actually post bonds on their subcontracts, listed in the notice to the Oklahoma Tax Commission by a prime contractor, as required by the preceding section; and3. If the Tax Commission, after making an investigation at the request of a nonresident contractor, finds that such nonresident contractor has and will continue to have property within Oklahoma, and has regularly engaged in business in this state and will continue to do so, and the Tax Commission, for said reason, determines in writing that such nonresident contractor’s financial responsibility is sufficient to cover its tax liability and the other obligations covered by this article, such nonresident contractor shall not be required to make and file the surety bond required in this section nor to give the notices required by this article, and the Tax Commission shall notify the nonresident contractor of its findings.Added by Laws 1965, c. 30, § 2. Amended by Laws 1971, c. 330, § 2, emerg. eff. June 26, 1971; Laws 1972, c. 165, § 1, emerg. eff. April 7, 1972; Laws 1989, c. 279, § 11, operative July 1, 1989; Laws 1994, c. 278, § 18, eff. Sept. 1, 1994; Laws 2004, c. 535, § 13, eff. Nov. 1, 2004.