reglab/housing_qa huggingface dataset:
68 OK Stat § 68-255.1A (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-255.1A. Authority to enter into contracts with state agencies for collection assistance.

|In order to facilitate and expedite the collection of any state tax as authorized to be assessed and collected by any state agency, the Oklahoma Tax Commission may enter into a contract with any state agency to assist in the collection of any state tax, penalties or interest in which that agency has the authority to collect and enforce. For providing such collection assistance, the Tax Commission shall charge the state agency a fee not in excess of ten percent (10%) of the total amount actually collected. All funds retained by the Tax Commission for collection services shall be deposited in the Tax Commission Reimbursement Fund in the State Treasury. The Oklahoma Tax Commission and the Oklahoma Employment Security Commission may enter into a contract whereby the Tax Commission shall have authority to collect and enforce the unemployment tax, penalties and interest thereon. Such collection and enforcement authority shall apply to any unemployment tax, penalties or interest where a determination that an employer owes delinquent contributions, penalties or interest has become final, and therefore, the Oklahoma Employment Security Commission shall be entitled to proceed by levy to collect any delinquent contribution and to collect any penalty or interest due and owing as a result of the delinquency. The contract shall provide for the collection and enforcement of the unemployment tax, interest and penalties in the same manner as the collection and enforcement of any state tax payable by any taxpayer subject to taxation under any state tax law. |Added by Laws 2021, c. 15, § 3, eff. Nov. 1, 2021.
68 OK Stat § 68-255.2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-255.2. Authority to assess, collect and enforce retail medical marijuana sales.

|As provided in Section 426 of Title 63 of the Oklahoma Statutes, the State Department of Health and the Oklahoma Tax Commission shall enter into a contract whereby the Tax Commission shall have authority to assess, collect and enforce the seven percent (7%) tax on retail medical marijuana sales and any penalties and interest thereon. Such assessment, collection and enforcement authority shall apply to any tax and any penalty or interest liability on retail medical marijuana sales existing at the time of contracting. The contract shall provide for the assessment, collection and enforcement of the tax on retail medical marijuana sales in the same manner as the administration, collection and enforcement of any tax payable by any taxpayer subject to taxation under any state tax law. For providing such collection assistance, the Tax Commission shall charge the State Department of Health a fee of one and five-tenths percent (1.5%) of the gross collection proceeds. All funds retained by the Tax Commission for the collection services shall be deposited in the Tax Commission Reimbursement Fund in the State Treasury. |Added by Laws 2021, c. 584, § 14, emerg. eff. May 28, 2021.
68 OK Stat § 68-256 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-256. Taxpayer assistance program.

|A. The Tax Commission shall establish a taxpayer assistance program to provide information and problem-solving expertise to the general public regarding the tax laws of this state. Said program shall include, but not be limited to, the following: |1. The installation of toll-free telephone lines within the Commission in order to provide information and problem-solving assistance to the general public. Such telephone lines shall provide access to Tax Commission employees who are specially trained and equipped to provide such assistance;2. The preparation and distribution of publications providing information to the taxpayer regarding the tax laws of this state. Such publications shall be made available statewide; and3. The presentation of taxpayer education programs by specially trained Tax Commission employees throughout the state to inform the general public regarding the state tax laws and to provide problem-solving assistance to taxpayers.B. The Tax Commission is authorized to expend necessary available funds, including contracting with third parties, to publicly advertise the programs and assistance available for the filing of returns and the payment of taxes and education of the tax laws of this state. Such advertising may include advertising that focuses on social networking services.Added by Laws 1986, c. 218, § 15, emerg. eff. June 9, 1986. Amended by Laws 2017, c. 327, § 3, eff. July 1, 2017.
68 OK Stat § 68-256.1 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-256.1. Program to educate businesses selling or leasing tangible personal property without a permit.

|A. The Oklahoma Tax Commission shall establish a program that focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in Oklahoma without a permit as required under Section 1364 of Title 68 of the Oklahoma Statutes. Further, the Tax Commission shall monitor and provide education to business owners of their state tax responsibilities. |B. The program shall include the establishment of teams of Tax Commission employees conducting visits to nonresidential retail businesses to:1. Determine the existence of a sales tax permit and other required permits and licenses;2. Verify accuracy and validity of licenses and permits;3. Determine if the business is reporting and remitting taxes properly; and4. Provide information and assistance to the business owner on tax reporting responsibilities.C. The Tax Commission shall conduct such visits in a manner that shall not disrupt the operations of a business location.Added by Laws 2017, c. 327, § 2, eff. July 1, 2017.
68 OK Stat § 68-257 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-257. Notice of changes in state tax law.

|The Tax Commission shall inform taxpayers that the Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. Such information shall be printed on all tax return or report forms prescribed by the Tax Commission and on any Tax Commission publications for general distribution as the Commission may prescribe. |Added by Laws 1986, c. 218, § 16, operative July 1, 1987.
68 OK Stat § 68-258 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-258. Service of summons or notice in state tax proceedings.

|Notwithstanding the provisions of any statute to the contrary, employees of the Tax Commission may personally serve the necessary summons or notice issued for any hearing, civil proceeding, or criminal proceeding initiated by the Tax Commission pursuant to any state tax law. Service by the Tax Commission pursuant to this section shall have the same force and effect as if such service had been made by any other person authorized by law to perform such service. The provisions of this section shall not authorize the execution of tax warrants by the Tax Commission. |Added by Laws 1986, c. 218, § 17, emerg. eff. June 9, 1986. Amended by Laws 1998, c. 59, § 1, eff. Nov. 1, 1998.
68 OK Stat § 68-259 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-259. Additional penalty in criminal proceedings for violating state tax law.

|An additional penalty of an amount equal to ten percent (10%) of the amount of tax, penalty and interest, alleged and determined in a criminal action to be due and delinquent, is imposed upon any person convicted of, entering a plea of guilty, or entering a plea of nolo contendere to a violation of a tax law of this state. The additional penalty shall be added to and become a part of the total debt due the state pursuant to the tax law allegedly violated. Upon collection of the additional penalty imposed herein, the Oklahoma Tax Commission shall transmit the revenue to the State Treasurer to be deposited in the Oklahoma Tax Commission Fund. The revenue from the additional penalty herein shall be apportioned by the Oklahoma Tax Commission to the county treasurers for deposit to the appropriate fund of the district attorney to reimburse the district attorney for costs of prosecution of criminal actions for violations of state tax laws. |Added by Laws 1986, c. 218, § 18, operative July 1, 1986.
68 OK Stat § 68-261 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-261. Data processing services - Bonds - Contracts.

|The Oklahoma Tax Commission may expend funds for data processing services necessary to microfilm, record, or otherwise preserve information in the files and records of the Commission. Any nongovernmental entity contracting to provide data processing services for the Commission shall provide a surety bond in an amount set by the Commission of not less than Twenty-five Thousand Dollars ($25,000.00). The Commission may enter into such contracts when it deems the contracts to be necessary for the performance of the duties imposed upon the Commission by law. Any governmental or nongovernmental entity contracting with the Commission to provide data processing services shall be subject to the penalty provisions of Section 205 of Title 68 of the Oklahoma Statutes. |Added by Laws 1986, c. 269, § 11, operative July 1, 1986.
68 OK Stat § 68-262 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-262. Audits of entities believed to owe additional taxes.

|The Oklahoma Tax Commission may contract with private auditors or audit firms to audit the books of individuals, firms, or corporations which the Tax Commission believes may owe the State of Oklahoma additional tax monies. The Tax Commission may contract and may expend monies from the Oklahoma Tax Commission Reimbursement Fund to enter into such contracts. However, in no instance shall any such contract be paid upon a percentage basis, or on any basis whereby the compensation under the contract is dependent upon the amount of monies collected. Any such contract containing a provision whereby the compensation is conditioned upon or measured directly or indirectly by the amount of money collected shall be void and unenforceable. The Tax Commission may contract and may expend monies from the Oklahoma Tax Commission Reimbursement Fund in payment of a reasonable fee of the delivered funds in payment of contracts entered into with temporary service companies or professional collection agencies as necessary for the collection of delinquent taxes or other monies owed to the state. Such payment shall not be made until the funds have been deposited with the Tax Commission. Temporary employees or contractors hereunder shall not disclose confidential tax information except as authorized by Section 205 of this title, subject to the penalties contained therein. |Added by Laws 1986, c. 269, § 12, operative July 1, 1986. Amended by Laws 1994, c. 385, § 3, eff. Sept. 1, 1994; Laws 1996, c. 290, § 23, eff. July 1, 1996; Laws 1998, c. 240, § 1, eff. Nov. 1, 1998.
68 OK Stat § 68-270 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-270. Certification of credit qualification – Report of credits claimed and allowed.

|A. Notwithstanding any other provisions of this section, the Oklahoma Tax Commission shall, upon request of any taxpayer or the taxpayer's authorized agent, representative or attorney, provide certification in writing of qualification for the credits in the following sections of law: |1. Section 2357.7 of this title;2. Section 2357.11 of this title;3. Section 2357.32A of this title;4. Section 2357.41 of this title; and5. Section 2357.42 of this title.B. On or before November 1 of each year subsequent to the effective date of this section, the Oklahoma Tax Commission shall file a report with the Speaker of the Oklahoma House of Representatives, the President Pro Tempore of the State Senate and the Director of the Office of Management and Enterprise Services, stating the amount of credits claimed and allowed.Added by Laws 2005, c. 381, § 14, eff. July 1, 2005. Amended by Laws 2012, c. 304, § 537.
68 OK Stat § 68-281 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection.

|The Oklahoma Tax Commission shall coordinate with city and county governments to increase state and local sales and use tax collections through joint enforcement efforts. Provided, the Tax Commission shall maintain central administration, and sales and use tax remitters shall not be subjected to duplicate audits, reports, or other collection efforts. |Added by Laws 2010, c. 412, § 12, eff. July 1, 2010.
68 OK Stat § 68-282 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.

|Notwithstanding any other provision of law, one or more members of a class may not sue as representative parties on behalf of all members of a class, and a court may not hereafter certify a class, on any claim arising from the collection of monies denominated as gross receipts tax on mixed beverages, sales tax or use tax, or in which the damages sought or the injury claimed is monies that have been collected as, or denominated as, gross receipts tax on mixed beverages, sales tax or use tax, and which have been remitted to the Oklahoma Tax Commission or other governmental taxing authority. |Added by Laws 2013, c. 369, § 2.
68 OK Stat § 68-291 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-291. Incidence analysis of legislative measures to change the tax system.

|A. At the request of the Chair of the Finance Subcommittee of the House Appropriations and Budget Committee or the Senate Finance Committee, the Oklahoma Tax Commission shall prepare an incidence impact analysis of a bill or a proposal to change the tax system which increases, decreases, or redistributes taxes by more than Twenty Million Dollars ($20,000,000.00). To the extent data is available on the changes in the distribution of the tax burden that are affected by the bill or proposal, the analysis shall report on the incidence effects that would result if the bill were enacted. The report may present information using systemwide measures, such as the Suits or other similar indexes, by income classes, taxpayer characteristics or other relevant categories. The report may include analyses of the effect of the bill or proposal on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing the burdens. |B. The incidence analyses shall use the broadest measure of economic income for which reliable data is available.Added by Laws 2017, c. 197, § 1, eff. Nov. 1, 2017.
68 OK Stat § 68-295 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-295. Tax credit data available online.

|A. The Oklahoma Tax Commission is authorized and directed to make tax credit data available on its website. Data shall be made available in an open-structured data format that may be downloaded by the public and that allows the user to systematically sort, search and access all data without any fee or charge for access. As used in this section, "tax credit" means a credit pursuant to the Oklahoma Income Tax Act against tax liability which is taken by a taxpayer. |B. Such website shall also include, but not be limited to:1. A brief explanation of the credit, including the year the credit was first allowed to taxpayers; and2. The following information for tax year 2013 and each tax year thereafter for each credit:a.the amount of credits claimed,b.the amount of credits used to reduce tax liability or refunded to taxpayers,c.the amount of credits carried over to a future tax year, if available,d.the number of taxpayers claiming the credit, ande.the annual growth rate in the number and amount of credits claimed.C. The provisions of subsection A of this section shall be applicable to tax credits enacted prior to and after the effective date of this act.D. Notwithstanding the provisions of Section 205 of Title 68 of the Oklahoma Statutes, the Tax Commission is authorized to provide the information in subsection B of this section regardless of the number of taxpayers claiming the credit.E. The Tax Commission shall make the data available on its website on or before January 1, 2020.Added by Laws 2018, c. 288, § 1, eff. Nov. 1, 2018.
68 OK Stat § 68-302-2 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue.

|(a) In addition to the tax levied in Sections 302 and 302-1 of this title, there is hereby levied upon the sale, use, gift, possession, or consumption of cigarettes, as defined in Sections 301 through 325 of this title, within the State of Oklahoma a tax at the rate of two and one-half (2 1/2) mills per cigarette. Such tax shall be evidenced by tax stamps as now provided for; however, as to cigarette packages of less than ten cigarettes for free distribution as samples, the tax herein levied shall be computed and paid as provided for other cigarette taxes without affixing stamps on each such package. |(b) No part of the revenues resulting from the additional tax levied in this section shall be used in determining the amount of cigarette tax collections to be paid into the State of Oklahoma Building Bonds of 1961 Sinking Fund pursuant to the provisions of Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or into the State of Oklahoma Building Bonds of 1965 Sinking Fund pursuant to the provisions of Sections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.(c) Except as otherwise provided in this subsection, the revenue resulting from the additional tax levied in this section shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit the same in the General Revenue Fund of the State of Oklahoma. Beginning on the effective date of this section, the revenue resulting from the additional tax levied in this section shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit the same in the Oklahoma Building Bonds of 1992 Sinking Fund.(d) The cigarette tax levied in this section shall be collected and administered in all respects not inconsistent with as now or hereafter provided for by law for other cigarette taxes now levied, collected, and administered pursuant to the provisions of Sections 301 through 325 of this title.Laws 1979, c. 195, § 5, eff. July 1, 1979; Laws 1980, c. 245, § 1, emerg. eff. May 16, 1980; Laws 1981, c. 211, § 1, emerg. eff. June 1, 1981; Laws 1982, c. 46, § 1, emerg. eff. March 26, 1982; Laws 1984, c. 3, § 3, emerg. eff. Feb. 21, 1984; Laws 1992, c. 350, § 18, eff.
68 OK Stat § 68-302-3 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues.

|(a) In addition to the tax levied in Sections 302, 302-1 and 302-2 of Title 68 of the Oklahoma Statutes, except as otherwise provided in this section, there is hereby levied upon the sale, use, gift, possession, or consumption of cigarettes, as defined in Sections 301 through 325 of Title 68 of the Oklahoma Statutes, within the State of Oklahoma a tax at a rate reflecting the amount of the reduction of the federal cigarette tax levied pursuant to the provisions of subsection (b) of Section 5701 of the Internal Revenue Code, scheduled to be effective October 1, 1985. However, if the federal cigarette tax is increased subsequent to said reduction but prior to January 1, 1986, and said federal cigarette tax is increased by the amount of the reduction of said tax which was effective October 1, 1985, the provisions of this section shall cease to be effective. If the federal cigarette tax is increased subsequent to said reduction but prior to January 1, 1986, and said federal cigarette tax is increased by an amount less than the amount of the reduction of said tax which was effective October 1, 1985, the tax levied pursuant to the provisions of this section shall be at a rate reflecting the difference between the amount of the reduction of federal cigarette tax which was effective October 1, 1985, and the amount of the increase of said tax. Such tax shall be evidenced by tax stamps as now provided for by law for other cigarette taxes, except that as to cigarette packages of less than ten cigarettes for free distribution as samples, the tax therein levied shall be computed and paid as provided for other cigarette taxes without affixing stamps on such package. |(b) No part of the revenues resulting from the additional tax levied in this section shall be used in determining the amount of cigarette tax collections to be paid into the State of Oklahoma Institutional Building Bonds of 1961 Sinking Fund pursuant to the provisions of Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or into the State of Oklahoma Institutional Building Bonds of 1965 Sinking Fund pursuant to the provisions of Sections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.(c) The revenue resulting from the additional tax levied in this section shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit the same in the General Revenue Fund of the State of Oklahoma.(d) The cigarette tax levied in this section shall be collected and administered in all respects not inconsistent with as now or hereafter provided for by law for other cigarette taxes now levied, collected, and administered pursuant to the provisions of Sections 301 through 325 of Title 68 of the Oklahoma Statutes.Added by Laws 1985, c. 179, § 72, operative Oct. 1, 1985. Amended by Laws 1985, c. 301, § 1, operative Oct. 1, 1985.
68 OK Stat § 68-302-4 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment.

|(a) In addition to the tax levied in Sections 302, 302-1, 302-2 and 302-3 of Title 68 of the Oklahoma Statutes, there is hereby levied upon the sale, use, gift, possession, or consumption of cigarettes, as defined in Sections 301 through 325 of Title 68 of the Oklahoma Statutes, within the State of Oklahoma a tax at the rate of two and one-half (2 1/2) mills per cigarette. Such tax shall be evidenced by tax stamps as now provided for; however, as to cigarette packages of less than ten cigarettes for free distribution as samples, the tax herein levied shall be computed and paid as provided for other cigarette taxes without affixing stamps on each such package. |(b) No part of the revenues resulting from the additional tax levied in this section shall be used in determining the amount of cigarette tax collections to be paid into the State of Oklahoma Building Bonds of 1961 Sinking Fund pursuant to the provisions of Sections 57.31 through 57.43 of Title 62 of the Oklahoma Statutes or into the State of Oklahoma Building Bonds of 1965 Sinking Fund pursuant to the provisions of Sections 57.61 through 57.73 of Title 62 of the Oklahoma Statutes.(c) Except as provided for in this subsection, the revenue resulting from the additional tax levied in this section shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit the same in the General Revenue Fund of the State of Oklahoma. Beginning on the effective date of this section, the revenue resulting from the additional tax levied in this section shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit the same in the Oklahoma Building Bonds of 1992 Sinking Fund.(d) The cigarette tax levied in this section shall be collected and administered in all respects not inconsistent with as now or hereafter provided for by law for other cigarette taxes now levied, collected, and administered pursuant to the provisions of Sections 301 through 325 of Title 68 of the Oklahoma Statutes.Added by Laws 1987, c. 113, § 5, operative June 1, 1987. Amended by Laws 1992, c. 350, § 19.