reglab/housing_qa huggingface dataset:
68 OK Stat § 68-2385.28 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2385.28. Remitters - Fiduciary duty - Penalties.

|A. Any amounts withheld in accordance with the provisions of Section 2385.26 of this title shall be deemed to be held in trust for the State of Oklahoma, and, as trustee, the remitter shall have a fiduciary duty to the State of Oklahoma in regard to such amounts and shall be subject to the trust laws of this state. Any remitter who fails to pay to the Tax Commission any amounts required to be withheld by such remitter, after such amounts have been withheld from oil or gas royalty payments, and appropriates the amount held in trust to the remitter’s own use, or to the use of any person not entitled thereto, without authority of law, shall be guilty of embezzlement. |B. If any remitter fails to withhold the amounts required to be withheld by Section 2385.26 of this title and thereafter income tax is paid by the recipient of the oil or gas production payment with respect to such payment, the amount so required to be withheld shall not be collected from the remitter but such remitter shall not be relieved from the liability for penalties or interest otherwise applicable because of such failure to withhold such amount.C. If a remitter fails to file a return or to pay to the Tax Commission the amounts withheld within the time prescribed by Sections 2385.25 through 2385.28 of this title, there shall be imposed on the remitter a penalty equal to ten percent (10%) of the amount required to be withheld, or ten percent (10%) of the amount of the underpayment of the amount required to be withheld, if such failure is not corrected within fifteen (15) days after the tax becomes delinquent. There shall also be imposed on such remitter interest at the rate of one and one-quarter percent (1 1/4%) per month during the period such underpayment exists. For the purposes of this subsection, "underpayment" shall mean the excess of the amount required to be paid over the amount thereof actually paid on or before the date prescribed therefor. Such penalty and interest shall be added to and become a part of the amount assessed. However, the Tax Commission shall not collect the penalty assessed if the remitter remits the amount required to be withheld within thirty (30) days of the mailing of a proposed assessment or voluntarily pays such amount upon the filing of an amended return.D. Any remitter who is required under the provisions of subsection C of Section 2385.27 of this title to furnish a statement to a recipient of oil or gas royalty payment, but who willfully fails to furnish such recipient the statement, shall be punished by an administrative fine not exceeding One Thousand Dollars ($1,000.00).Added by Laws 2000, c. 315, § 9, eff. Oct. 1, 2000. Amended by Laws 2012, c. 357, § 10, eff. July 1, 2012.
68 OK Stat § 68-2385.29 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2385.29. Pass-through entities – Definitions.

|As used in Sections 23 through 25 of this act: |1. “Member” means any person who is a shareholder of an S Corporation, a partner in a general partnership, a limited partnership, or limited liability partnership, a member of a limited liability company, or a beneficiary of a trust;2. “Nonresident” means an individual who is not a resident of or domiciled in this state, a business entity that does not have its commercial domicile in this state, or a trust not organized in this state; and3. “Pass-through entity” means a corporation that for the applicable tax years is treated as an S Corporation under the Internal Revenue Code, general partnership, limited partnership, limited liability partnership, trust, or limited liability company that for the applicable tax year is not taxed as a corporation for federal income tax purposes.Added by Laws 2003, c. 472, § 23.
68 OK Stat § 68-2385.32 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2385.32. Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate.

|A. If an individual independent contractor, contracting for the physical performance of services in this state, fails to provide to the contracting entity documentation to verify the independent contractor's employment authorization, pursuant to the prohibition against the use of unauthorized alien labor through contract set forth in 8 U.S.C., Section 1324a(a)(4), the contracting entity shall be required to withhold state income tax at the top marginal income tax rate as provided in Section 2355 of Title 68 of the Oklahoma Statutes as applied to compensation paid to such individual for the performance of such services within this state which exceeds the minimum amount of compensation the contracting entity is required to report as income on United States Internal Revenue Service Form 1099. |B. Any contracting entity who fails to comply with the withholding requirements of this subsection shall be liable for the taxes required to have been withheld unless such contracting entity is exempt from federal withholding with respect to such individual pursuant to a properly filed Internal Revenue Service Form 8233 or its equivalent.C. Nothing in this section is intended to create, or should be construed as creating, an employer-employee relationship between a contracting entity and an individual independent contractor.Added by Laws 2007, c. 112, § 9, eff. Nov. 1, 2007.
68 OK Stat § 68-2386 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions.

|The following activities, either singularly or in the aggregate, with respect to any person that is not otherwise subject to income taxation in the State of Oklahoma, that has contracted with a commercial printer in this state for any printing, including but not limited to printing-related activities and distribution of printed materials, to be performed in Oklahoma, shall not subject that person to the income tax laws of this state: |1. The ownership by that person of tangible or intangible property located at the Oklahoma premises of the commercial printer for use by the printer in performing its services for the owner;2. The periodic presence of employees of that person at the Oklahoma premises of the commercial printer which is directly related to the services provided by that commercial printer; or3. The printing, including printing-related activities and distribution of printed materials, performed by the commercial printer in Oklahoma for or on behalf of that person.Added by Laws 2001, c. 15, § 3, emerg. eff. April 2, 2001.
68 OK Stat § 68-2391 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2391. Short title - Oklahoma Tourism Development Act.

|This act shall be known and may be cited as the "Oklahoma Tourism Development Act". |Added by Laws 2017, c. 196, § 1, eff. Nov. 1, 2017.
68 OK Stat § 68-2392 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2392. Legislative findings and purpose.

|The Legislature hereby finds: |1. That the general welfare and material well-being of the citizens of the State of Oklahoma depend, in large measure, upon the development of tourism attractions in this state;2. That it is in the best interests of the citizens of this state to induce the creation of new or the expansion of existing tourism attractions within this state in order to advance the public purposes of relieving unemployment by preserving and creating jobs that would not exist if not for the inducements to be offered by this state to approved companies, and by preserving and creating sources of tax revenues for the support of public services provided by this state;3. That the authority prescribed by this act, and the purposes to be accomplished under the provisions of this act, are proper governmental and public purposes for which public funds may be expended; and4. That the inducement of the creation or expansion of tourism attraction projects is of paramount importance, mandating that the provisions of this act be liberally construed and applied in order to advance public purposes.Added by Laws 2017, c. 196, § 2, eff. Nov. 1, 2017.
68 OK Stat § 68-2395 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2395. Preliminary and final approval of projects.

|A. The Executive Director of the Oklahoma Department of Commerce shall establish standards for preliminary approval and final approval of eligible companies and their projects by the promulgation of rules in accordance with the Administrative Procedures Act. |B. The Executive Director may give preliminary approval by designating an eligible company as a preliminarily approved company and preliminarily authorizing the undertaking of the tourism attraction project.C. The Executive Director shall review the report prepared pursuant to subsection C of Section 2394 of this title and other information that has been made available to the Executive Director in order to assist the Executive Director in determining whether the tourism attraction project will further the purposes of the Oklahoma Tourism Development Act.D. The criteria for final approval of eligible companies and tourism attraction projects shall include, but shall not be limited to, the criteria set forth in subsection C of Section 2394 of this title.E. After a review of the relevant materials, the consultant’s report, other information made available to the Executive Director, and completion of other inquiries, the Executive Director may give final approval to the eligible company’s application for a tourism attraction project and may grant to the eligible company the status of an approved company.Added by Laws 2017, c. 196, § 5, eff. Nov. 1, 2017. Amended by Laws 2019, c. 443, § 3, eff. Nov. 1, 2019; Laws 2021, c. 140, § 3, eff. Nov. 1, 2021.
68 OK Stat § 68-2601 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2601. Power to levy and assess tax - Tax in lieu of other taxes.

|The power is hereby vested in the governing body of any city or town in the State of Oklahoma to levy and assess, by ordinance, an annual tax upon the gross receipts from residential and commercial sales of power, light, heat, gas, electricity or water in said city or town in an amount not exceeding two percent (2%) of the gross receipts from residential and commercial sales, which tax shall be in lieu of any other franchise, license, occupation or excise tax, levied by such city or town. |Laws 1935, p. 131, § 1; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2602 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2602. Application of tax.

|The tax authorized to be levied under Section 1, of this act, shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water in any city or town, except it shall not apply to any person, firm, association or corporation operating under a valid franchise from said city or town. |Laws 1935, p. 131, § 2; Laws 1965, c. 215, § 1.
68 OK Stat § 68-2603 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2603. Tax levied for one year - Payable quarterly - Disposition.

|The tax authorized to be levied under Section 2601 of this title, shall be levied for a term of not less than one (1) year; shall be payable monthly. |Laws 1935, p. 132, § 3; Laws 1965, c. 215, § 1; Laws 1991, c. 124, § 33, eff. July 1, 1991.
68 OK Stat § 68-2604 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2604. Failure or refusal to pay tax - Penalties.

|Any person, firm or corporation failing or refusing to pay such tax, when levied, shall be regarded as a trespasser and may be ousted from such city or town, and in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax, and all expenses of collecting same, including reasonable attorney fees. |Added by Laws 1935, p. 132, § 4. Amended by Laws 1965, c. 215, § 1.
68 OK Stat § 68-2605 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2605. Lien for tax.

|The tax so imposed shall constitute a first and prior lien on all of the assets, located within said city or town, of any person, firm or corporation engaged in the business of selling power, light, heat, gas, electricity or water. |Added by Laws 1935, p. 132, § 5. Amended by Laws 1965, c. 215, § 1.
68 OK Stat § 68-2702.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2702.1. Collection of municipally imposed lodging tax.

|A. The Oklahoma Tax Commission may enter into agreement with any municipality for the collection of a municipally imposed lodging tax. |B. Any municipality that enters into agreement with the Oklahoma Tax Commission for collection of municipal lodging taxes shall adopt a resolution expressing the intent of the municipality to allow the Oklahoma Tax Commission to serve as the collecting agent for the tax.C. The Oklahoma Tax Commission shall collect any and all municipal lodging taxes for each municipality adopting a resolution described in subsection B of this section.D. The Oklahoma Tax Commission may require the municipality imposing a lodging tax levy to provide for the following:1. Specific description of the entities and transactions subject to the levy;2. Specific description of the entities and transactions exempt from the levy;3. Specific definitions of the terms "hotel", "motel" or other facility the occupancy of which would be subject to the lodging tax levy;4. A due date for reporting and remittance of the tax which shall be the twentieth day of the month following the month during which the charge for occupancy of a hotel, motel or other facility is incurred by the occupant;5. A date certain for determination of delinquency and any applicable penalty amounts;6. Any applicable discount provided to the tax remitter; and7. Such other provisions as the Oklahoma Tax Commission may require.E. Any municipality that has previously entered into agreement with the Oklahoma Tax Commission for collection of municipal lodging taxes may adopt a resolution expressing the intent of the municipality to discontinue allowing the Oklahoma Tax Commission to serve as the collecting agent for the tax.Added by Laws 2013, c. 395, § 1.
68 OK Stat § 68-2703 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2703. Enforcement and collection.

|Any incorporated city or town may provide ordinance for the enforcement and collection of taxes assessed and levied by such municipality, including penal provisions and civil actions, to enforce payment brought in a court of competent jurisdiction. |Laws 1965, c. 430, § 3.
68 OK Stat § 68-2704 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2704. Liens and priorities.

|All taxes, interest and penalties imposed by any incorporated city, town or the Oklahoma Tax Commission under authority of this act, or other authorized municipal taxes, are hereby declared to constitute a lien in favor of such municipality upon all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the person owing the tax, whether such property is employed by such person in the conduct of business, or is in the hands of an assignee, trustee, or receiver for the benefit of creditors, from the date said taxes are due and payable under the provisions of the municipal tax ordinances levying such taxes. Said lien shall be co equal with all tax liens created by state statutes, except where the Legislature by statute declares certain and specific municipal tax liens to be a first or prior lien. The liens herein created shall otherwise be prior, superior and paramount to all other liens, claims or encumbrances on the property of the person, firm or corporation owing the tax. Such liens, however, shall be inferior to those of any bona fide mortgagee, pledgee, judgment creditor, or purchaser, who has filed or recorded said mortgages or conveyances in the office of the county clerk of the county in which the property is located, and whose rights shall have attached prior to the date of the entry of the notice of the lien of the claiming incorporated city or town upon the district court judgment docket in the office of the court clerk, in the county in which the property is located. Such taxes, penalties and interest owing the incorporated city or town shall at all times, constitute a prior, superior and paramount claim as against the claims of unsecured creditors. The said lien of the incorporated city or town shall continue until the amount of the tax and penalty due and owing, and interest subsequently accruing thereon, is paid. In any action affecting the title to real estate or the ownership or right to possession of personal property, the incorporated city or town asserting a lien on such property may be made a party defendant, for the purpose of determining its lien upon the property involved therein only in cases where notice of the lien of the municipality has been entered upon the district court judgment docket; and in such action service of summons upon such municipality, by serving the mayor or clerk of such incorporated city or the president or clerk of the board of trustees of any incorporated town, shall be sufficient service and binding upon such municipality. |Laws 1965, c. 430, § 4; Laws 1979, c. 139, § 2, emerg. eff. May 3, 1979.
68 OK Stat § 68-2705 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2705. Approval of taxing ordinance by voters.

|A. Any taxes which may be levied by an incorporated city or town as authorized by the provisions of Section 2701 et seq. of this title shall not become valid until the ordinance setting the rate of such tax shall have been approved by a majority vote of the registered voters of such incorporated city or town voting on such question at a general or special municipal election. |B. In the case of a levy submitted for voter approval pursuant to Section 13 of this act, taxes levied by an incorporated city or town shall not become valid until the ordinance setting the rate of the levy shall have been approved by a majority vote of the registered voters of each such incorporated city or town voting on such question at a special municipal election. Elections conducted pursuant to questions submitted pursuant to Section 13 of this act shall be conducted on the same date or in a sequence that provides that the last vote required for approval by all participating counties or municipalities occurs not later than thirty (30) days after the date upon which the first vote occurs.C. No ordinance shall be resubmitted for ratification within six (6) months following its defeat by the electors.Added by Laws 1965, c. 430, § 5, emerg. eff. July 8, 1965. Amended by Laws 1967, c. 174, § 1, emerg. eff. May 1, 1967; Laws 1985, c. 179, § 94, operative July 1, 1985; Laws 2009, c. 309, § 16, eff. July 1, 2009.
68 OK Stat § 68-2706 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2706. Provisions as cumulative.

|The provisions of this act shall be cumulative to any existing authority of incorporated cities and towns to raise revenue, and shall not repeal any existing law on the subject excepting those sections enumerated herein. |Added by Laws 1965, c. 430, § 6.
68 OK Stat § 68-2801 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2801. Short title.

|Articles 28, 29, 30 and 31 of Title 68 of the Oklahoma Statutes shall be known and may be cited as the Ad Valorem Tax Code. |Added by Laws 1988, c. 162, § 1, eff. Jan. 1, 1992.
68 OK Stat § 68-2802.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2802.2. Date of delivery or payment.

|A. For any return, claim, statement, or other document required to be filed with a county assessor in this state or any payment required to be made to a county assessor in this state within a prescribed period or on or before a prescribed date under authority of the Ad Valorem Tax Code, the date of the postmark stamped on the cover in which the return, claim, statement, or other document or payment is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be. |B. The provisions of this section shall apply only if:1. The postmark date falls within the prescribed period or on or before the prescribed date for filing, including any extension, of the return, claim, statement, or other document or for making payment, including any extension granted for making such payment; and2. The return, claim, statement, or other document or payment was, within the prescribed period or on or before the prescribed date for filing, deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the county assessor with which the return, claim, statement, or other document is required to be filed, or to which the payment is required to be made.C. For purposes of this section, if any return, claim, statement, or other document or payment is sent by United States registered mail, the registration shall be prima facie evidence that the return, claim, statement, or other document or payment was delivered to the county assessor to which addressed, and the date of registration shall be deemed the postmark date.D. The provisions of this section shall not apply with respect to returns, claims, statements or other documents or payments which are required under any provision of the Ad Valorem Tax Code to be delivered by any method other than by mailing.E. For the purposes of this section, if the prescribed period ends on or the prescribed date is a legal holiday as defined by Section 82.1 of Title 25 of the Oklahoma Statutes or any other day when the office of the county assessor does not remain open for public business until the regularly scheduled closing time, then the prescribed period or prescribed date shall be extended until the end of the next day upon which the office of the county assessor is open for public business until the regularly scheduled closing time.Added by Laws 2011, c. 357, § 1, eff. Nov. 1, 2011.
68 OK Stat § 68-2803 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2803. Classification of property - Valuation of classes - Uniformity of treatment.

|A. The Legislature, pursuant to authority of Article X, Section 22 of the Oklahoma Constitution, hereby classifies the following types of property for purposes of ad valorem taxation: |1. Real property;2. Personal property, except as provided in paragraph 3 of this subsection;3. Personal property which is household goods of the head of families and livestock employed in support of the family in those counties which have exempted such property pursuant to subsection (b) of Section 6 of Article X of the Oklahoma Constitution;4. Public service corporation property; and5. Railroad and air carrier property.B. Valuation of each class of subjects shall be made by a method appropriate for each class or any subclass thereof, as established by the Ad Valorem Division of the Oklahoma Tax Commission.C. Classification as provided by this section shall require uniform treatment of each item within a class or any subclass as provided in Article X, Section 5 of the Oklahoma Constitution.Added by Laws 1988, c. 162, § 3, eff. Jan. 1, 1992. Amended by Laws 1989, c. 321, § 7, operative Jan. 1, 1992; Laws 1994, c. 326, § 1, eff. July 1, 1994; Laws 1995, c. 57, § 1, eff. July 1, 1995.
68 OK Stat § 68-2804 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-2804. Property subject to tax.

|All property in this state, whether real or personal, except that which is specifically exempt by law, and except that which is relieved of ad valorem taxation by reason of the payment of an in lieu tax, shall be subject to ad valorem taxation. |Added by Laws 1988, c. 162, § 4, eff. Jan. 1, 1992.