reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-248. Commission may require taxpayer to furnish certain information.

In addition to information required on any state tax return or report prescribed by the Oklahoma Tax Commission, upon request or demand for production of information by the Commission, or its duly authorized agent, a state taxpayer shall furnish any information deemed necessary to determine the amount of state tax liability. Notwithstanding Section 205 of this title the Commission shall have the power to compel the production of books, records or papers of any person, firm, association, partnership, corporation or other legal entity regarding the business, property, assets or effects of any Oklahoma taxpayer which may be necessary to a determination of state tax liability of such taxpayer, including any books, records or papers necessary to obtain or verify information necessary for resolution of a protest by a taxpayer to an assessment of tax or additional tax or to the resolution of a claim for refund filed by a taxpayer. If the information is deemed confidential or proprietary by the person, firm, association, partnership, corporation or other legal entity, no production can be compelled pending a hearing on the nature and extent of the production of privileged and confidential information.
Added by Laws 1983, c. 275, § 16, emerg. eff. June 24, 1983. Amended by Laws 1990, c. 339, § 3, emerg. eff. May 31, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-249. Tax preparers - Duties - Violations - Penalties.

A. Any person that prepares any state tax returns or reports for an Oklahoma taxpayer, other than the employer of the preparer, for compensation, shall:
1. Set forth the name, identifying number, and address of the preparer on the face of the prepared return or report; and
2. Manually, or by means of a rubber stamp, mechanical device, or computer software program which includes a facsimile of the individual preparer’s signature or printed name, sign and execute the prepared return or report; and
3. Furnish the taxpayer a copy of the prepared return or report and retain a copy of same for a period of three (3) years from the date the prepared return or report was filed or required to be filed, whichever expires the later.
Upon a determination of a violation of this subsection, the preparer shall be subject to a penalty in the amount of Five Hundred Dollars ($500.00) which shall be apportioned as provided for the apportionment of the tax for which the return or report was prepared.
B. Any person that prepares any state tax returns or reports for an Oklahoma taxpayer for compensation is hereby prohibited from endorsing or negotiating the state income tax refund check of the taxpayer. Upon a determination by the Tax Commission that a preparer violated this subsection, a penalty in the amount of Five Hundred Dollars ($500.00) shall be assessed. Said penalty shall be apportioned in the same manner as provided for the apportionment of the state income tax revenues.
C. The penalties imposed pursuant to the provisions of this section shall be in addition to any other penalties imposed by any tax laws or civil or criminal laws of this state.
D. When assisting taxpayers in preparing an individual income tax return, tax preparers shall advise their clients of their responsibility to remit use taxes through the use tax remittance line on the individual income tax return or by filing a consumer use tax return.
Added by Laws 1983, c. 275, § 17, emerg. eff. June 24, 1983. Amended by Laws 1984, c. 220, § 11, operative July 1, 1984; Laws 2005, c. 479, § 5, eff. July 1, 2005; Laws 2010, c. 412, § 6, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-250. Register of tax warrants - Establishment and maintenance - Public inspection.

The Oklahoma Tax Commission shall establish and maintain a register of tax warrants filed pursuant to the provisions of the Uniform Tax Procedure Code, Sections 201 through 260 of this title. The Tax Commission shall establish and maintain a separate register of tax warrants filed pursuant to the provisions of subsection D of Section 231 of this title. Said registers shall be public records which shall be open to public inspection.
Added by Laws 1985, c. 95, § 3, eff. Jan. 1, 1986. Amended by Laws 1986, c. 55, § 1, eff. Nov. 1, 1986; Laws 1993, c. 28, § 2, emerg. eff. Mar. 30, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-251. Filing petitions and applications for collection of delinquent taxes by mail.

Notwithstanding the provisions of any statute or court rule to the contrary the Tax Commission may file petitions and applications in the various district courts of this state to initiate actions authorized in Section 201 et seq. of Title 68 of the Oklahoma Statutes, for collection of delinquent state taxes by mailing same to the respective court clerk of the district courts of this state. Upon receipt of such petition or application, the court clerk shall cause hearings to be set as required by law, and shall cause the necessary summons or notice to be issued and served by sheriff or mail, as set forth in the summons or notice.
Added by Laws 1985, c. 356, § 6, emerg. eff. July 30, 1985.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-252. Attorney General - Duty to prosecute actions to collect certain taxes.

In addition to the obligations of state or local agencies or entities, the Attorney General shall have the duty to file and prosecute all actions to enforce the collection of sales tax, withheld income tax, or other taxes owed to the State of Oklahoma:
1. In all necessary civil proceedings; and
2. In all criminal cases, when the district attorney fails to file a case, within thirty (30) days after being requested to do so by the Tax Commission or other state agency.
Added by Laws 1985, c. 356, § 7, emerg. eff. July 30, 1985.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable.

A. When the Oklahoma Tax Commission files a proposed assessment against corporations, limited liability companies or other legal entities for unpaid sales taxes, mixed beverage gross receipts tax collected pursuant to Section 5-105 of Title 37A of the Oklahoma Statutes, medical marijuana gross receipts tax collected pursuant to Sections 420 through 426.1 of Title 63 of the Oklahoma Statutes, withheld income taxes or motor fuel taxes collected pursuant to Article 5, 6 or 7 of this title, the Commission shall file such proposed assessments against the individuals personally liable for the tax.
B. Any individual shall be liable for the payment of sales tax, mixed beverage gross receipts tax, medical marijuana gross receipts tax, withheld income tax or motor fuel tax if, during the period of time for which the assessment was made, the individual was responsible for withholding or collection and remittance of taxes or had direct control, supervision or responsibility for filing returns and making payments of the tax due the State of Oklahoma.
C. Personal liability for sales tax, mixed beverage gross receipts tax, medical marijuana gross receipts tax, withheld income tax or motor fuel tax shall be determined in accordance with the standards for determining liability for payment of federal withholding tax pursuant to the Internal Revenue Code of 1986, as amended, or regulations promulgated pursuant to such section.
Added by Laws 1985, c. 356, § 8, emerg. eff. July 30, 1985. Amended by Laws 1989, c. 249, § 16, eff. July 1, 1989; Laws 1993, c. 366, § 27, eff. Sept. 1, 1993; Laws 2014, c. 273, § 1, eff. Nov. 1, 2014; Laws 2021, c. 15, § 2, eff. Nov. 1, 2021; Laws 2022, c. 114, § 2, eff. July 1, 2022.
2023 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.
2023 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 Oklahoma Medical Marijuana Authority 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 Oklahoma Medical Marijuana Authority 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. Amended by Laws 2023, c. 113, § 6, eff. July 1, 2023.
2023 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; and
3. 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.
2023 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; and
4. 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund.

A. There is hereby created in the State Treasury a fund for the Oklahoma Tax Commission to be known as the "Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies deposited to the fund pursuant to law. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended for the purposes authorized by subsection B of this section. 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.
B. Monies in the Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund shall be expended for the following purposes:
1. To make payments on an agreement authorized by Section 5, Chapter 278, O.S.L. 2008;
2. To make payments authorized by Section 34.33 of Title 62 of the Oklahoma Statutes; and
3. To the extent not needed for the above-listed purposes to be expended on other projects as specifically authorized by the Legislature.
C. Notwithstanding any other provision of law, there shall be apportioned to the Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund from the monies that would otherwise be apportioned by Section 2352 of this title, the revenue received as a result of any contracts entered into by the Oklahoma Tax Commission pursuant to Section 264 of this title.
D. The Tax Commission is hereby authorized to deposit to the credit of the Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund any monies in excess of the amounts necessary to pay all claims presented to its cash security reserve fund. When monies are deposited to the credit of the Computer Enhancement Fund, the right of any person to present a claim for refund of a cash security shall be preserved and the value thereof shall be paid from the cash security reserve fund.
E. For the fiscal year beginning July 1, 2015, and thereafter a portion of the revenue apportioned to the Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund pursuant to Sections 1353, 1403 and 2352 of this title shall be credited to the Oklahoma Tax Commission, in an amount which is equal to the sum of one-half of one percent (0.5%) of gross collections of sales and use tax levied by counties of this state pursuant to Section 1370 of this title and one-half of one percent (0.5%) of sales and use tax levied by municipalities of this state pursuant to Section 2701 of this title.
Added by Laws 2008, c. 278, § 6, eff. July 1, 2008. Amended by Laws 2009, c. 426, § 6, eff. July 1, 2009; Laws 2010, c. 412, § 11, eff. July 1, 2010; Laws 2012, c. 304, § 536; Laws 2014, c. 303, § 1, eff. July 1, 2015.
2023 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; and
5. 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.
2023 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.
2023 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.
2023 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.
2023 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; and
2. 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, and
e.
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.
2023 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.
2023 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.
2023 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.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue.

A. For the purpose of providing revenue for the support of the functions of state government, in addition to the tax levied in Sections 302, 302-1, 302-2, 302-3, 302-4 and 302-5 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 this state, a tax at the rate of fifty (50) mills per cigarette.
B. 1. Except as provided in paragraph 2 of this subsection, the revenue resulting from the additional tax levied in subsection A of this section shall be apportioned as provided in paragraph 3 of this subsection.
2. The net amount of any revenue resulting from a payment in lieu of excise taxes on cigarettes levied by this section, which net amount shall be calculated after deductions for rebates owed pursuant to a compact with a federally recognized Indian tribe or nation, shall be apportioned as provided in paragraph 3 of this subsection.
3.
a.
Prior to July 1, 2019, the resulting revenues as described by paragraphs 1 and 2 of this subsection shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer who shall deposit such revenue in the General Revenue Fund.
b.
Beginning July 1, 2019, the resulting revenues as described by paragraphs 1 and 2 of this subsection shall be apportioned by the Oklahoma Tax Commission and transmitted to the State Treasurer, who shall deposit such revenue to the credit of the State Health Care Enhancement Fund, created in Enrolled House Bill No. 1016 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature.
C. No part of the revenues resulting from the additional taxes levied in this section shall be used in determining the amount of cigarette tax collections to be paid into:
1. 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;
2. 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;
3. The State of Oklahoma Institutional Building Bonds of 1965 Sinking Fund Series C and Series D pursuant to the provisions of Sections 57.81 through 57.112 of Title 62 of the Oklahoma Statutes;
4. The State of Oklahoma Building Bonds of 1968 Sinking Fund pursuant to the provisions of Sections 57.121 through 57.193 of Title 62 of the Oklahoma Statutes; or
5. The Oklahoma Building Bonds of 1992 Sinking Fund pursuant to the provisions of Sections 57.300 through 57.313 of Title 62 of the Oklahoma Statutes.
D. The cigarette taxes levied in this section shall be collected and administered as provided 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 2018, 2nd Ex. Sess., c. 8, § 2.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-302-7a. State Health Care Enhancement Fund.

There is hereby created in the State Treasury a fund to be designated as the "State Health Care Enhancement Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of monies received pursuant to Section 2 of Enrolled House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature and any monies designated to the fund by law. All monies accruing to the credit of the fund shall be appropriated at the discretion of the Legislature for the purpose of enhancing the health of Oklahomans.
Added by Laws 2018, 2nd Ex. Sess., c. 12, § 1, eff. July 1, 2019.
NOTE: Section 3 of House Bill No. 1016, c. 12, of the 2nd Extraordinary Session of the 56th Oklahoma Legislature states that the provisions of this section shall be contingent upon the enactment of the provisions of House Bill No. 1010, c. 8, of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. House Bill No. 1010 was signed by the Governor on March 29, 2018.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-303. Purpose of tax - Disposition of revenue.

The sale, gift, barter, or exchange of cigarettes, or the having possession of cigarettes for consumption, is hereby declared to be subject to taxation authorized by Section 12 of Article X of the Oklahoma Constitution, and it is the purpose and intention of the State of Oklahoma, and it is the purpose and intention of this article, to provide revenue for the expense of the state government. The revenues, including interest and penalties, collected under this article shall be paid monthly by the Tax Commission to the State Treasurer to be apportioned as follows: Of the amounts specified by law to be used for the payment and discharge of the interest on and the principal of the bonds issued pursuant to the provisions of Sections 57.31 through 57.43, 57.61 through 57.73, 57.81 through 57.92, 57.101 through 57.112, 57.121 through 57.135 and 57.300 through 57.313 of Title 62 of the Oklahoma Statutes or any other law providing for such payment and discharge, any amount in excess of the amount necessary for such payment and discharge shall be deposited in the General Revenue Fund of this state, to be paid out only on direct appropriations of the Legislature of the State of Oklahoma.
Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965. Amended by Laws 1989, c. 279, § 12, operative July 1, 1989; Laws 1992, c. 350, § 20; Laws 1995, c. 337, § 1, eff. July 1, 1995.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation.

A. It shall be unlawful to affix a stamp to any cigarette package or container or to sell, offer for sale, or import into this state any cigarette package or container:
1. Which bears any label or notice prescribed by the United States Department of Treasury to identify cigarettes intended for export and exempt from tax by the United States pursuant to Section 5704(b) of Title 26 of the United States Code or any notice or label described in Section 290.185 of Title 27 of the United States Code of Federal Regulations;
2. Which is not labeled in conformity with the provisions of the Federal Cigarette Labeling and Advertising Act, or any other federal requirement for the placement of labels, warnings or other information applicable to packages or containers of cigarettes intended for domestic consumption;
3. Upon which all federal taxes due have not been paid or which is not in compliance with all federal trademark and copyright laws; or
4. The packaging of which has been modified or altered by a person other than the manufacturer or person specifically authorized by the manufacturer, including, but not limited to, the placement of a sticker or label to cover information on the package or container.
Possession of more than one thousand cigarettes in packages or containers bearing Oklahoma stamps in violation of this subsection by a person other than an employee of this state or the federal government performing official duties relating to enforcement of the provisions of Section 301 et seq. of this title shall constitute prima facie evidence of a violation of the provisions of this subsection.
B. Except as otherwise provided by law, the Attorney General shall enforce the provisions of this section.
Added by Laws 1999, c. 162, § 2, eff. June 17, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-305.2. Revolving fund for Office of Attorney General.

There is hereby created in the State Treasury a revolving fund for the Office of the Attorney General. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Office of the Attorney General pursuant to the provisions of Sections 305, 316, 417 and 418 of this title. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Office of the Attorney General. Expenditures from the 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 1999, c. 162, § 7, eff. June 17, 1999. Amended by Laws 2012, c. 304, § 538.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-306. Sale, when tax not paid or stamps not affixed.

It shall be unlawful for any person to sell, or display for sale, or have in his possession for consumption in this state, cigarettes on which the tax levied by this article has not been paid, and which are not contained in packages to which are securely affixed the stamps evidencing payment of the tax. Any cigarettes so held shall be subject to seizure and sale as provided by law for sale of property under execution, and the proceeds derived from the sale thereof shall be paid to the State Treasurer and placed in the State General Revenue Fund.
Laws 1965, c. 195, § 2.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-307. Consumer bringing cigarettes from without state as retailer.

A consumer who secures cigarettes from without the state and has same brought into the state by a common carrier or otherwise shall be held to be a retailer, and its, his or her place of business shall be deemed the point within the state at which the cigarettes are received. Such person holding himself out as consumer and purchasing cigarettes in a larger quantity than forty shall be subject to the same provisions, rules and regulations with respect to cigarettes as are by this article imposed upon retailers.
Laws 1965, c. 195, § 2.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-308. Purchase, manufacture, custody, and sale of stamps.

(a) The stamps placed upon packages of cigarettes shall be purchased by the Commission in proper denominations, shall contain the words "Oklahoma Tax Commission," and shall be of such design, character, color combinations, color changes, sizes, and material as the Commission may, by its rules and regulations, determine to afford the best security to the state. The Commission may require of the manufacturer from whom it purchases such stamps a bond in an amount to be determined by the Commission, containing such conditions as the Commission may deem necessary in order to protect the state against loss. The Commission shall be responsible for the custody and sale of the stamps, and for the disposition of the proceeds thereof. It shall be the duty of the Tax Commission to manufacture or contract for revenue stamps required by this article; provided, that if such stamps are contracted for, the manufacture thereof shall be within the jurisdiction of the criminal and civil courts of this state, unless such stamps cannot be obtained in this state at a fair price or of acceptable quality. If stamps are manufactured outside of the state, then the Commission shall keep a reliable agent at the place of manufacture during the period of manufacture and such agent shall be authorized and instructed to take any and all precautions necessary to safeguard the state against forgery and misdelivery of any stamps. The Commission shall, in contracting for manufacture, consider the safeguarding of stamps to be of paramount importance and shall provide therefor in a manner commensurate with the monetary value of such stamps.
(b) The Tax Commission shall, under rules promulgated by the Commission, give credit to a wholesaler for stamps affixed to packages of cigarettes returned to a manufacturer or not sold and destroyed in the presence of an employee of the Tax Commission. Application to the Tax Commission for credit must be accompanied by affidavit, copy of bill of lading for shipment to the manufacturer, or other proof required by the Tax Commission.
(c) The Commission shall sell the stamps to all licensed manufacturers, wholesalers, warehousemen and/or jobbers, retailers, or consumers, who have purchased cigarettes from wholesalers or jobbers within or without the State of Oklahoma, doing business within the State of Oklahoma. All orders for stamps must be accompanied by cash, cashier's check or money order, made payable to the Oklahoma Tax Commission; provided, however, that the Tax Commission may accept personal checks in payment for such stamps upon a determination by the Commission that the purchaser thereof is financially responsible.
Added by Laws 1965, c. 195, § 2, emerg. eff. June 10, 1965. Amended by Laws 2015, c. 317, § 2, eff. Nov. 1, 2015.