reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6504. Tax on electricity used to charge or recharge electric vehicles.

A. There is hereby imposed a tax of three cents ($0.03) per kilowatt hour or its equivalent, as determined by the Oklahoma Corporation Commission, on the electric current used to charge or recharge the battery or batteries of an electric vehicle. The tax shall be levied beginning January 1, 2024.
B. The amount of tax prescribed or authorized by this section shall not include any fees or charges associated with the method for payment for the charging service, but shall be based only upon the rate of tax and the electricity transferred during the charging process.
C. The tax imposed pursuant to this section shall not be applicable to electric vehicles charged at a private residence at which the owner or occupant of the residence uses electric power paid for by the owner or occupant of the residence which is supplied to the residence by a regulated public utility, an electric cooperative or other wholesale level of electric supply, whether or not supplemented by electric power produced by the owner or occupant using solar energy or other methods to provide electric power to the residence.
D. The tax imposed pursuant to this section shall not be applicable to electric vehicles charged at charging stations with a charging capacity of less than fifty (50) kilowatts and charging stations that do not require payment for use.
E. In order to determine an equivalent measurement as required in subsection A of this section, the Oklahoma Corporation Commission shall promulgate rules that allow businesses, based on the average cost that such business charged customers at the business’s charging stations in the preceding year, to charge the tax on a statewide percentage basis equivalent to the amount of tax that would otherwise have been charged had the rate provided in subsection A of this section been applied in the preceding year. The percentage basis equivalent shall be recalculated annually through an administrative process outlined in Oklahoma Corporation Commission rules. Parties who wish to challenge the administrative calculation shall follow the process outlined in Commission rules. Businesses with multiple charging station locations in the state shall be authorized to utilize the same percentage basis equivalent at all such locations. The Oklahoma Corporation Commission shall provide the calculation, once deemed final by rule, to the Oklahoma Tax Commission for collection from businesses.
Added by Laws 2021, c. 157, § 4, eff. Nov. 1, 2021. Amended by Laws 2021, c. 412, § 1, eff. Nov. 1, 2021; Laws 2023, c. 236, § 1, eff. Nov. 1, 2023.
NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2234 was approved by the Governor on April 22, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6505. Disclosure of rates charged by charging station operators.

A charging station operator shall make a full and conspicuous disclosure at the site of the charging station and on the website maintained by or on behalf of the owner or operator, if applicable, or on a mobile software application for use on a cell phone, tablet or similar handheld device of the rate at which the owner or operator charges for electric power transferred to an electric vehicle.
Added by Laws 2021, c. 157, § 5, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers.

A. For the period beginning January 1, 2024, and ending December 31, 2028, the tax imposed pursuant to the provisions of Section 6504 of this title shall be remitted annually, not later than the twenty-seventh day of the first month following the annual period, by each charging station owner or operator. For the periods beginning January 1, 2029, and all subsequent periods, the tax imposed pursuant to the provisions of Section 6504 of this title shall be remitted quarterly, not later than the twenty-seventh day of the first month following the quarterly period. The tax shall be remitted using such forms as the Oklahoma Tax Commission may prescribe for that purpose.
B. Any required report shall be filed with the Oklahoma Tax Commission no later than the day taxes are required to be remitted pursuant to subsection A of this section.
C. The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the tax imposed pursuant to Section 6504 of this title and shall not include the tax amount in the total amount billed to the customer.
D. The provisions of this section shall not prohibit a charging station owner or operator from imposing a fee or charge in addition to the kilowatt hour or other equivalent unit of measurement for the transfer of electric power to an electric vehicle.
E. Legacy chargers shall be exempt from the tax levied in this section until November 1, 2041.
F. Public charging stations that have never charged a fee for their use shall be exempt from remitting the tax levied in this section until November 1, 2041.
Added by Laws 2021, c. 157, § 6, eff. Nov. 1, 2021. Amended by Laws 2023, c. 236, § 2, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6507. Tax apportionment.

The revenue derived from the tax levy imposed pursuant to the provisions of Section 4 of this act shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act.
Added by Laws 2021, c. 157, § 7, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6508. Registration of charging stations with Oklahoma Tax Commission.

A. Except for charging stations with a charging capacity of less than fifty (50) kilowatts, and charging stations that do not require payment for use, all charging stations in operation prior to November 1, 2021, shall register with the Oklahoma Tax Commission not later than January 31, 2024. The Oklahoma Tax Commission shall provide or make available updated registration information to the Oklahoma Corporation Commission.
B. For a charging station which requires payment for its use and begins operations for the first time on or after November 1, 2021, the charging station owner or operator shall register with the Oklahoma Tax Commission not later than fifteen (15) days after the date as of which the first business operations at the station site begin or by January 31, 2024, whichever is later.
C. Any public charging station for an electric vehicle constructed or which begins operations for the first time on or after the effective date of this act shall utilize a metering system that is capable of imposing the cost for the charging service using a unit per kilowatt hour or a comparable measurement, such as time elapsed while charging, and the charging capacity of the charging station. The metering system shall include a system by which an audit of the electricity supplied through the system may be performed to determine the amount of electricity transferred to a customer and the cost charged by the charging station owner or operator for each unit of electricity transferred.
D. The Oklahoma Tax Commission shall have the authority to inspect the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section.
E. If a charging station owner or operator fails to remit the tax as required by the provisions of the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the Oklahoma Tax Commission shall begin proceedings to terminate the charging station owner or operator license to do business for failure to remit in the same manner as prescribed by law for failure to remit sales tax.
Added by Laws 2021, c. 157, § 8, eff. Nov. 1, 2021. Amended by Laws 2021, c. 412, § 2, eff. Nov. 1, 2021; Laws 2023, c. 236, § 3, eff. Nov. 1, 2023.
NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2234 was approved by the Governor on April 22, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6509. Inspections – Third-party testing – Promulgation of rules.

A. The Oklahoma Corporation Commission shall have the authority to require the inspection of the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section.
B. The Oklahoma Corporation Commission shall have authority to:
1. Require periodic third-party testing, calibration and inspection reports and require that those reports be submitted to the Oklahoma Corporation Commission;
2. Promulgate rules as necessary to implement the provisions of this section and to set fees necessary to carry out the duties and responsibilities of the Commission pursuant to this act; and
3. Assess to charging station operators the costs of any proceeding instituted by the Commission to enforce testing, calibration and inspection report requirements.
C. If a charging station operator fails to meet the requirements of this section or any rules promulgated to implement the requirements of this section, the charging station operator shall be subject to an administrative penalty from the Oklahoma Corporation Commission not to exceed Five Hundred Dollars ($500.00) per day, per violation as provided by law.
D. All fees, fines or assessments collected through the provisions of this section shall be deposited into the Oklahoma Corporation Commission Revolving Fund.
Added by Laws 2021, c. 157, § 9, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6510. Electric vehicle tax credit.

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

A. In addition to the registration fees required pursuant to the provisions of Section 1132 of Title 47 of the Oklahoma Statutes, at the time of initial and renewal registration for any electric vehicle, there shall be an additional fee based on the weight of the electric vehicle as provided by subsections B and C of this section.
B. As used in subsections C and D of this section:
1. Class 1 vehicle means one having a gross weight of less than six thousand (6,000) pounds;
2. Class 2 vehicle means one having a gross weight of at least six thousand (6,000) pounds but not greater than ten thousand (10,000) pounds;
3. Class 3, 4, 5 and 6 vehicle means one having a gross weight of greater than ten thousand (10,000) pounds but not greater than twenty-six thousand (26,000) pounds; and
4. Class 7 and 8 vehicle means one having a gross weight in excess of twenty-six thousand (26,000) pounds.
C. The annual registration fee for electric vehicles other than plug-in hybrid electric vehicles shall be as follows:
1. One Hundred Ten Dollars ($110.00) for Class 1 vehicles;
2. One Hundred Fifty-eight Dollars ($158.00) for Class 2 vehicles;
3. Three Hundred Sixty-three Dollars ($363.00) for Class 3, 4, 5 and 6 vehicles; and
4. Two Thousand Two Hundred Fifty Dollars ($2,250.00) for Class 7 and 8 vehicles.
D. The registration fee for a plug-in hybrid vehicle shall be as follows:
1. Eighty-two Dollars ($82.00) for Class 1 vehicles;
2. One Hundred Eighteen Dollars ($118.00) for Class 2 vehicles;
3. Two Hundred Seventy-two Dollars ($272.00) for Class 3, 4, 5 and 6 vehicles; and
4. One Thousand Six Hundred Eighty-seven Dollars ($1,687.00) for Class 7 and 8 vehicles.
E. Until July 1, 2027, the revenues derived from the fees imposed pursuant to the provisions of this section shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act.
F. Beginning July 1, 2027, the revenues derived from the fees imposed pursuant to the provisions of this section shall be apportioned as follows:
1. Eighty-five percent (85%) shall be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund created pursuant to Section 12 of this act; and
2. Fifteen percent (15%) shall be apportioned to the various counties of the state. The Oklahoma Tax Commission shall distribute such funds monthly to each county treasurer in the same manner as monies are apportioned under the provisions of subparagraph b of paragraph 4 of subsection A of Section 500.6 of Title 68 of the Oklahoma Statutes. Each county treasurer shall deposit such funds to the county's county highway fund and such funds shall be used for maintenance and operations.
Added by Laws 2021, c. 157, § 11, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.

There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Transportation to be designated the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Department of Transportation from sources provided by law. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended by the Department of Transportation for the purpose of administering the provisions of this act. Expenditures from said fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.
Added by Laws 2021, c. 157, § 12, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50002. Lost cigarette and tobacco stamps - Refunds.

The Oklahoma Tax Commission is hereby authorized to refund a wholesaler and/or jobber for cigarette or tobacco tax stamps which have not been received after a period of ninety (90) days has expired from the date of mailing such stamps; provided that before any refund is made, (a) an affidavit shall have been filed by the wholesaler and/or jobber with the Oklahoma Tax Commission setting forth the facts, (b) the Oklahoma Tax Commission has made an investigation, and (c) an audit has been made to determine the loss. Payment of any such refund shall be made from current collections from such stamps and an appropriation of so much of said funds as is necessary for such purpose is hereby made.
Laws 1967, c. 373, § 1, emerg. eff. May 22, 1967.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50003. Return of stamps found after refund.

If, after payment of the refund, the cigarette or tobacco stamps are found, such stamps shall be returned immediately to the Oklahoma Tax Commission and failure to return the stamps shall constitute a felony.
Laws 1967, c. 373, § 2, emerg. eff. May 22, 1967.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing.

Any coin-operated amusement device, including pool and billiard tables, operated in conjunction with any place of business may lawfully be operated and remain open for play during all hours that the place of business in which such device is located may lawfully remain open for business, provided however that not more than one (1) coin-operated pool and billiard table operate in each individual place of business outside the city limits of a city or town, and the presence of such coin-operated amusement devices shall not require any other license because of their presence, as long as they are incidental to the operation of such business and there is a valid coin-operated amusement device license for each such device. Provided that any incorporated city or town may, by ordinance, authorize and license family amusement centers offering pool and billiards to persons of all ages and either sex.
Laws 1967, c. 392, § 1, emerg. eff. May 23, 1967.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50010. Short title.

Section 50010 et seq. of this title shall be known and may be cited as the "Oklahoma Tourism Promotion Act".
Added by Laws 1987, c. 114, § 1, eff. Nov. 1, 1987. Amended by Laws 2006, 2nd Ex. Sess., c. 44, § 13, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50011. Definitions.

As used in the Oklahoma Tourism Promotion Act:
1. "Committee" means the Oklahoma Tourism Promotion Advisory Committee;
2. "Department" means the Oklahoma Tourism and Recreation Department; and
3. "Tourism promotion" or "promote Oklahoma tourism" means and is limited to:
a.
the cost of producing advertisements, placement of those advertisements with the media (newspapers, magazines, radio, television, billboard, direct mail, and the Internet) and the production and printing of collateral materials designed specifically to support and fulfill information requests generated by the media advertising campaigns, and the production, printing and distribution of brochures and promotions for regional, national and international tourism conferences. Tourism promotion shall also include festivals, sites and events concerning ethnic history and ethnic events which have occurred or are occurring in this state. For purposes of this paragraph, "ethnic" means of or relating to races or large groups of people classed according to common traits or customs, and
b.
the cost of providing a computerized consumer-oriented traveler response information program. Such program shall include a comprehensive state data base containing up-to-date information on state travel attractions and facilities, including but not limited to, lodging facilities, restaurants, chambers of commerce, convention and visitors bureaus, golf courses, campgrounds, events, regional tourism organizations and all other attractions. Oklahoma travel attractions and facilities shall be included on such data base free of charge.
"Tourism promotion" and "promote Oklahoma tourism" shall not include expenses for travel or lodging.
Added by Laws 1987, c. 114, § 2, eff. Nov. 1, 1987. Amended by Laws 1988, c. 142, § 4, emerg. eff. April 25, 1988; Laws 1988, c. 287, § 9, operative July 1, 1988; Laws 1989, c. 226, § 1, emerg. eff. May 9, 1989; Laws 1993, c. 366, § 50, eff. Sept. 1, 1993; Laws 1995, c. 296, § 1, eff. July 1, 1995; Laws 1997, c. 101, § 1, eff. July 1, 1997; Laws 1999, c. 390, § 15, emerg. eff. June 8, 1999; Laws 2006, 2nd Ex. Sess., c. 44, § 14, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50015. Oklahoma Tourism Promotion Advisory Committee.

A. There is hereby created an Oklahoma Tourism Promotion Advisory Committee which shall advise the Oklahoma Tourism and Recreation Department on matters of statewide tourism promotion. The Committee shall consist of thirteen (13) members and one ex officio nonvoting member as follows:
1. Chair of the Senate Tourism Committee, or designee;
2. Chair of the House of Representatives Tourism and Recreation Committee, or designee;
3. President of the Oklahoma Travel Industry Association, or designee;
4. President of the Oklahoma Lakes and Countries Association, or designee;
5. Member of the Oklahoma Tourism and Recreation Commission, selected by the Oklahoma Tourism and Recreation Commission, whose occupation shall be in the tourism industry;
6. President of the Oklahoma Hotel/Motel Association, or designee;
7. President of the Oklahoma Restaurant Association, or designee;
8. Representative of the City Convention and Tourism Bureau or a representative of a municipal chamber of commerce, appointed by the Oklahoma Tourism and Recreation Commission;
9. Director of the Oklahoma Arts Council, or designee;
10. Representative of the tour operator or travel agent sector, appointed by the Oklahoma Tourism and Recreation Commission;
11. Representative of the transportation sector, including but not limited to, airlines, bus companies, car rental business, appointed by the Oklahoma Tourism and Recreation Commission;
12. Executive Director of the Oklahoma Historical Society, or designee; and
13. Director of the Native American Cultural and Educational Authority, or designee.
The Director of the Travel Promotion Division of the Oklahoma Tourism and Recreation Department, or designee, shall serve as the ex officio nonvoting member.
B. The initial appointed members shall be appointed on or before January 1, 1988. The term of office of each appointed member shall be for one (1) year and end on December 31 of each year, but all members shall hold office until their successors are appointed.
C. The membership shall annually elect a chair and vice-chair of the Committee, each of whom shall serve for a term of one (1) fiscal year and until their successor is elected, and who shall perform such duties as the Committee directs.
D. The members of the Committee shall receive no compensation for their services or reimbursements for any expenses incurred.
E. The Committee shall hold at least four regular meetings each calendar year at a place and time to be fixed by the Oklahoma Tourism and Recreation Commission.
Added by Laws 1987, c. 114, § 6, eff. Nov. 1, 1987. Amended by Laws 1994, c. 47, § 1, emerg. eff. April 11, 1994; Laws 1994, c. 334, § 2, eff. July 1, 1994; Laws 1995, c. 296, § 3, eff. July 1, 1995; Laws 1996, c. 348, § 9, eff. July 1, 1996; Laws 2001, c. 355, § 2, emerg. eff. June 1, 2001; Laws 2010, c. 249, § 1, eff. July 1, 2010.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-50016. Master capital improvement plan - Submission of project list to Legislature.

The Department of Tourism and Recreation shall develop, periodically revise and maintain a comprehensive state master capital improvement plan for state park and recreation facilities under its jurisdiction, and shall prioritize projects within the plan. Prior to the expenditure of funds in the Oklahoma Tourism Capital Improvement Revolving Fund, the Department shall identify and list the specific projects for which such funds will be used, which shall be taken from the state master plan in the order of priority. If the Department determines that an emergency exists which could adversely affect the public peace, health and safety, it may identify and list a project not taken from the state master plan in the order of priority. In such instance, the Department shall include a determination of the existence of such emergency and a justification therefor.
The list of such projects shall be submitted to the President Pro Tempore of the Oklahoma State Senate and the Speaker of the Oklahoma House of Representatives. The Legislature may, within thirty (30) legislative days after submission of the list, in a bill or joint resolution approved by a vote of not fewer than two-thirds (2/3) of the members in each house thereof, disapprove one or more projects on the list and direct the Department to revise and resubmit the list as provided herein.
Added by Laws 2006, 2nd Ex. Sess., c. 44, § 16, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-55003. Judgment limiting or impairing federal act – Invalidity of act.

If a court of competent jurisdiction enters a final judgment on the merits that:
1. Is based on federal or state law;
2. Is no longer subject to appeal; and
3. Substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C., Sections 116 through 126 or Sections 2 and 3 of this act;
then the provisions of this act shall be invalid and shall have no legal effect as of the date of entry of such judgment.
Added by Laws 2001, c. 153, § 4.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-55007. XXX.

The Legislature hereby finds that the reduction of emissions from upstream and midstream oil and gas production, exploration, completions, gatherings, storage, processing, and transmission activities serves the interests of the citizens of Oklahoma and such emission reduction activities with new and innovative technologies should be encouraged and incentivized.
Added by Laws 2022, c. 346, § 2, eff. July 1, 2022.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-55008. XXX.

As used in the Oklahoma Emission Reduction Technology Incentive Act, "Emission Reduction Project" means and includes, but is not limited to:
1. Existing and new technology projects that reduce emissions of regulated pollutants from stationary sources; and
2. Existing and new technology projects that reduce emissions from upstream and midstream oil and gas exploration, production, completions, gathering, storage, processing, and transmission activities through the following:
a.
the replacement, repair, or retrofit of stationary compressor engines,
b.
the installation of systems and/or equipment to reduce or eliminate the loss of gas, venting of gas, flaring of gas, or burning of gas using other combustion control devices, or
c.
the installation of emissions monitoring equipment or devices.
Added by Laws 2022, c. 346, § 3, eff. July 1, 2022.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-55009. XXX.

A. Upon the effective date of this act, there is hereby created the Oklahoma Emission Reduction Technology Rebate Program. There is hereby created a rebate in the amount of up to twenty-five percent (25%) of documented expenditures made in this state directly attributable to the implementation of a qualified Emission Reduction Project.
B. The rebate program shall be administered by the Department of Environmental Quality and the Oklahoma Tax Commission, as provided in the Oklahoma Emission Reduction Technology Incentive Act.
C. To be eligible for a rebate payment:
1. The applicant responsible for the implementation of a qualified Emission Reduction Project in this state shall submit documentation to the Department of Environmental Quality no later than six (6) months after the end of the fiscal year in which the expenditures were made stating the amount of expenditures made in this state directly related to the implementation of the qualified Emission Reduction Project;
2. The applicant has filed all Oklahoma tax returns and tax documents which are required by the laws of this state; and
3. The applicant shall provide evidence of a certificate of general liability insurance with a minimum coverage of One Million Dollars ($1,000,000.00) and a workers' compensation policy pursuant to the laws of this state which shall include coverage of employer's liability.
D. The Department of Environmental Quality shall approve or disapprove all claims for a rebate payment and shall notify the Oklahoma Tax Commission. The Tax Commission shall, upon notification of approval from the Department of Environmental Quality, issue a rebate payment for all approved claims from funds in the Oklahoma Emission Reduction Technology Incentive Revolving Fund created in Section 5 of this act. Rebate payments from the fund shall not exceed Ten Million Dollars ($10,000,000.00) in any fiscal year. If the amount of approved claims exceeds the amount specified in this subsection in a fiscal year, payments shall be made proportionately to all of the parties making a claim prior to the deadline which is approved by the Department of Environmental Quality with the amount to be paid to each approved party being product of the individual claim amount times the percentage resulting from Ten Million Dollars ($10,000,000.00) divided by the total amount of approved claims for the period. If an approved claim is not paid in whole or in part, the unpaid claim or unpaid portion shall be paid in the following fiscal years in the order in which the claims are approved by the Department.
E. Approved claims for rebate that exceed the balance of the Oklahoma Emission Reduction Technology Incentive Revolving Fund created in Section 5 of this act may be paid in part and the unpaid portion shall be paid upon the fund reaching a sufficient balance in the order in which the claims are approved by the Department.
Added by Laws 2022, c. 346, § 4, eff. July 1, 2022.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-55010. XXX.

There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Oklahoma Emission Reduction Technology Incentive Revolving Fund". The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Tax Commission from any public or private donations, contributions, and gifts received for the benefit of the fund and any amounts appropriated by the Oklahoma Legislature designated for deposit in the fund. All monies accruing to the credit of the fund are hereby appropriated and may be budgeted and expended by the Tax Commission for the purpose of paying rebates as provided in this act. 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. Any remaining unencumbered balance upon the cessation of the Oklahoma Emission Reduction Technology Rebate Program, as provided in Section 7 of this act, shall be transferred to the General Revenue Fund of the State of Oklahoma.
Added by Laws 2022, c. 346, § 5, eff. July 1, 2022.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-113a. Successful bidders - Return of executed contract.

A. A successful bidder awarded a contract by the Department of Transportation shall return to the Department a fully executed written contract within ten (10) working days from the date the contract is awarded. The Department shall, within fourteen (14) working days from the date the contract is received, complete its execution of the contract and return a copy of the executed contract to the successful bidder.
B. A successful bidder awarded a contract by the Oklahoma Transportation Authority shall return to the Authority a fully executed written contract within ten (10) working days from the date the contract is awarded. The Authority shall, within fourteen (14) working days from the date the contract is received, complete its execution of the contract and return an executed copy to the successful bidder.
Added by Laws 2000, c. 69, § 1, eff. Nov. 1, 2000.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-204. Arterial highway.

An arterial highway is a street or highway especially designed for through traffic, entrance into which at intersections may be limited by requiring all entering vehicles to be brought to a complete stop, and the governing body having jurisdiction thereover may otherwise protect the right-of-way of vehicles thereon.
Added by Laws 1968, c. 415, § 204, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-210. Control of access (full).

Full control of access means that the authority to control access is exercised to give preference to through traffic by providing access connections with selected frontage or local roads only and by prohibiting crossings at grade or direct private driveway connections.
Added by Laws 1968, c. 415, § 210, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-211. Control of access (partial).

Partial control of access means that the authority to control access is exercised to give preference to through traffic to a degree that, in addition to access connections with selected frontage or local roads, there may be some crossings at grade and some private driveway connections.
Added by Laws 1968, c. 415, § 211, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-217.1. Force account or construction on a force account basis.

“Force account” or “construction on a force account basis” means the construction of a public project performed by a public body, in whole or in part, using permanent personnel on its own payroll, using the equipment of such public body, except for specialized equipment and a qualified operator of such specialized equipment, and without hiring outside supervision or utilizing outside direction unless it is determined such outside supervision or direction will contribute to the quality of the work being performed.
Added by Laws 2000, c. 109, § 1, eff. Nov. 1, 2000.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-219. Governing body.

The legislative authority of any city or town for all streets and highways within the corporate limits of such city or town; and the board of county commissioners of each county as to all county highways; and the State Highway Commission of the State of Oklahoma as to all state highways.
Added by Laws 1968, c. 415, § 219, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-225. Limited access highway.

A street or highway especially designed for through traffic, and over, from, or to which neither owners nor occupants of abutting lands nor other persons have any right or easement of access, light, air, or view.
Added by Laws 1968, c. 415, § 225, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-231. Project.

An undertaking by the State Highway Commission, governing body or other governmental instrumentality for highway construction, including preliminary engineering, acquisition of right-of-way and actual construction, or for highway planning and research, or for any other work or activity to carry out the provisions of the federal law for the administration of federal aid for highways.
Added by Laws 1968, c. 415, § 231, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-233. Public service corporation.

Any transportation or transmission company, any gas, electric, heat, light and power company, any person, firm, corporation, receiver or trustee engaged in such business, and any person, firm, corporation, receiver or trustee authorized to exercise the right of eminent domain or having a franchise to use or occupy any right-of-way, street, alley or public highway, whether along, over or under the same, in a manner not permitted to the general public.
Added by Laws 1968, c. 415, § 233, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-301. Creation of department and commission - Rules, regulations and policies - Powers, duties and obligations of former department, commission and director continued.

(a) There is hereby created a Department of Highways and a State Highway Commission in and for the State of Oklahoma, pursuant to the provisions of Section 1, Article 16, of the Constitution of the State of Oklahoma, and such department shall be governed by the State Highway Director, provided for by Section 305 of this Code, under such reasonable rules, regulations and policies and road improvement programs as may be prescribed by the Commission. Such rules and regulations and amendments thereto as adopted by the Commission shall be filed and recorded in the office of the Secretary of State.
(b) The Department and the Commission created by the preceding paragraph and the State Highway Director provided for by Section 305 of this Code shall be the legal successors of, and unless and except as otherwise provided by this Code shall also have the powers and duties vested by other laws in, and shall take immediate charge of all equipment, supplies and property now in the possession of, the Department, Commission and Director, respectively, created and provided for by 69 O.S. 1961, Sections 20.1 and 20.6, as amended, and shall be liable for their respective obligations.
Added by Laws 1968, c. 415, § 301, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-302. Members of Commission - Appointment and confirmation - Eligibility - Term - Compensation - Travel expenses - Ex officio member.

A. The State Transportation Commission shall consist of an at-large member and one (1) member from each of eight districts of the state, such districts to serve as the maintenance districts and to include the area as follows:
District 1. Wagoner, Cherokee, Adair, Sequoyah, Muskogee, Okmulgee, McIntosh and Haskell Counties.
District 2. Pittsburg, Latimer, LeFlore, McCurtain, Pushmataha, Atoka, Choctaw, Bryan and Marshall Counties.
District 3. Lincoln, Cleveland, McClain, Garvin, Pottawatomie, Okfuskee, Seminole, Hughes, Pontotoc, Coal and Johnston Counties.
District 4. Payne, Logan, Canadian, Kingfisher, Garfield, Grant, Kay, Noble and Oklahoma Counties.
District 5. Roger Mills, Dewey, Custer, Washita, Beckham, Greer, Kiowa, Harmon, Jackson, Blaine, and Tillman Counties.
District 6. Cimarron, Texas, Beaver, Harper, Woods, Alfalfa, Ellis, Major and Woodward Counties.
District 7. Carter, Love, Murray, Grady, Comanche, Stephens, Cotton, Caddo and Jefferson Counties.
District 8. Osage, Pawnee, Nowata, Creek, Craig, Ottawa, Rogers, Mayes, Delaware, Washington and Tulsa Counties.
B. The members of the Commission shall be appointed as follows:
1. Members from Districts 5, 6, 7 and 8 and the at-large member shall be appointed by the Governor;
2. Members from Districts 2 and 3 shall be appointed by the Speaker of the House of Representatives; and
3. Members from Districts 1 and 4 shall be appointed by the President Pro Tempore of the Senate.
C. Each member shall serve at the pleasure of his or her appointing authority and may be removed or replaced without cause. Any member of the Commission shall be prohibited from voting on any issue in which the member has a direct financial interest. The Director of the Department of Transportation shall be an ex officio member of the Commission, but shall be entitled to vote only in case of a tie vote.
D. The members of the Commission each shall receive an annual salary of Four Thousand Eight Hundred Dollars ($4,800.00), payable monthly, and each shall be entitled to receive travel expenses pursuant to the State Travel Reimbursement Act.
Added by Laws 1968, c. 415, § 302, operative July 1, 1968. Amended by Laws 1971, c. 58, § 1, emerg. eff. April 2, 1971; Laws 1985, c. 178, § 51, operative July 1, 1985; Laws 1990, c. 316, § 1; Laws 2019, c. 10, § 1, emerg. eff. March 13, 2019.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-302.1. Department of Transportation County Advisory Board.

A. There is hereby created the Department of Transportation County Advisory Board. The Board shall be made up of nine (9) county commissioners selected by the Oklahoma Cooperative Circuit Engineering Districts Board. One member shall be elected from each of the eight districts of the Oklahoma Cooperative Circuit Engineering Districts Board and one member shall be selected at large by the other eight members. Each member shall hold office for a two-year term or until the successor of the member takes office. Their term of office shall begin on July 1 of the succeeding fiscal year. It shall be the duty of the Board to act in an advisory capacity to the Director of the Department of Transportation. The Board shall review the County Road and Bridge Programs of the Department. The Board shall meet no less than on a quarterly basis with the Director of the Department of Transportation and the staff of the Director to discuss areas of mutual concern.
B. The Board is authorized to develop the following criteria for the County Road Machinery and Equipment Revolving Fund:
1. Establish estimated purchase prices for equipment and road machinery;
2. Establish amortization schedules for all equipment and road machinery;
3. Establish a list of independent appraisers to be used for equipment and road machinery inspections;
4. Establish the County Funding Classification Designation priority list;
5. Establish the method, manner and expense of marking or identifying all equipment and road machinery;
6. Establish a list of items which are to be purchased from the state purchase list;
7. Establish a maximum purchase allocation for participating counties and circuit engineering districts; and
8. Establish and approve an interest rate which may be charged on all leases or lease-purchase agreements.
C. The Board will have the authority to determine the financial obligation of a county when road machinery or equipment is destroyed by an act of God or other unforeseen occurrence.
Added by Laws 1989, c. 352, § 6, operative July 1, 1989. Amended by Laws 1993, c. 75, § 4, eff. Sept. 1, 1993; Laws 1996, c. 179, § 1, eff. Nov. 1, 1996; Laws 2001, c. 117, § 1, eff. Nov. 1, 2001; Laws 2017, c. 20, § 1, eff. Nov. 1, 2017.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-302.2. Department of Transportation Tribal Advisory Board.

A. There is hereby created the Department of Transportation Tribal Advisory Board. The Board shall consist of nine (9) members. The Governor, President Pro Tempore of the Senate and Speaker of the House of Representatives shall make three appointments each from a list of qualified persons nominated by the Oklahoma Tribal Transportation Council. Four members shall be members of tribes served by each Bureau of Indian Affairs Area Office in Oklahoma and one member shall be selected at large by the Governor. Each member shall hold office for a two-year term or until the successor of the member takes office. Their terms of office shall begin on July 1 of the succeeding fiscal year.
B. It shall be the duty of the Board to act in an advisory capacity to the Director of the Department of Transportation. The Board may review the Department’s policy and procedures for transportation programs that affect tribal governments. The Board shall meet no less than on a quarterly basis with the Director of the Department of Transportation and the staff of the Director to discuss areas of mutual concern.
Added by Laws 1999, c. 199, § 1, emerg. eff. May 24, 1999.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-303. Functions, powers and duties of Commission.

(a) The Commission shall constitute an advisory, administrative, and policy making board with which the Director shall from time to time consult regarding the administration of the affairs of the Department. The Commission may require from the Director complete reports and information relative to the affairs of the Department at such time and in such manner as the Commission may deem advisable.
(b) In addition to its other powers and duties, as herein defined, the Commission shall have the following specific powers and duties:
(1) To organize itself by the election of a chairman, vice-chairman and secretary, who shall perform the duties required of them by the rules and regulations of the Commission, but shall receive no extra compensation therefor;
(2) To elect a State Highway Director and fix his salary within the limits of this Code, who shall serve during the pleasure of the Commission, expressed by a majority vote of the entire Commission;
(3) To prescribe rules, regulations, and policies for the transaction of its business, and for the letting of all contracts and purchases;
(4) To prescribe the manner of cooperation between county and municipal officials with the Commission;
(5) Except as otherwise provided herein, to let or supervise the letting of all contracts for construction or improvements of state highways, or any contract for road or bridge construction or improvement where the work is being done in whole or in part with state or federal monies;
(6) To authorize all expenditures prior to the incurring therefor, except as otherwise provided in this Code.
(c) Each Commissioner shall aid in the promotion of highway construction, improvements, and maintenance throughout the entire state, and shall not act as the special representative of the particular district in which he resides.
Laws 1968, c. 415, § 303, operative July 1, 1968.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-303-A. Soliciting or receiving political contributions by members of Highway Commission prohibited.

No appointed member of the State Highway Commission shall directly or indirectly solicit, receive or in any manner be concerned in soliciting or receiving any assessment, subscription or contribution for any political organization, candidacy or other political purpose.
Laws 1969, c. 351, § 1, emerg. eff. May 14, 1969.
2023 Oklahoma Statutes › Title 69. Roads Bridges and Ferries › §69-305. Director of the Department of Transportation - Salary.

There is hereby created the office of the Director of the Department of Transportation, who shall be appointed by the Governor with the advice and consent of the Senate and who shall serve at the pleasure of the Governor and may be removed or replaced without cause. Compensation for the Director shall be determined by the Governor. The Director may be removed from office by a two-thirds (2/3) vote of the members elected to and constituting each chamber of the Legislature.
Added by Laws 1968, c. 415, § 305, operative July 1, 1968. Amended by Laws 1969, c. 346, § 1, emerg. eff. May 8, 1969; Laws 1974, c. 287, § 10, emerg. eff. May 29, 1974; Laws 1984, c. 239, § 9, operative July 1, 1984; Laws 2019, c. 10, § 2, emerg. eff. March 13, 2019.