reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3128. Publication costs on resale, rate.

For publication costs on resale of real estate, and for publishing lists of lands upon which taxes are delinquent, the county treasurer shall charge and collect from the purchaser at such sale, and the publisher shall be paid, as full compensation for publishing said resale list in four regular issues, and for publishing lists of land upon which taxes are delinquent in three regular issues, in some newspaper within the county having been continuously published one hundred four (104) consecutive weeks with admission to the United States mails as second class mail matter:
The publication fees, as provided by Title 28, O.S.1961, Section 121, or as same may hereafter be amended.
Laws 1965, c. 501, § 2. Renumbered from § 24332 by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3130. Monies received at resale deemed collections of tax - Credit and apportionment.

Monies received by the county treasurer at resale from individual purchasers, not redemptioners, shall nevertheless be deemed to be collections of tax, and if no redemption be had before issuance and delivery of a deed therefor, the tax monies so collected, not including excess proceeds to be held for the owner thereof, shall be credited and apportioned as such taxes would have been apportioned had they been paid in the proper time and manner, and the monies so collected representing penalties on ad valorem tax, listing fees and publication costs shall be credited to the "resale property fund" of such county as hereinafter provided. In instances where vacant lots are offered for sale for both ad valorem taxes and special improvement taxes, but are sold for less than the total sum due, the county treasurer shall, after deducting the listing fees and publication costs, apportion the proceeds of such sale ratably between the ad valorem and special improvement tax accounts in the same ratio such proceeds bear to the total tax published as due for such resale.
Laws 1965, c. 501, § 2. Renumbered from § 24334 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3133. Prima facie evidence, resale tax deed as.

(a) A resale tax deed executed in substantial compliance with the provisions of the preceding section shall be prima facie evidence in all courts of the state, and in all suits and controversies relating to the rights of the grantee named in said deed, his heirs, successors or assigns, to the land thereby conveyed, of the following facts:
(1) That the real property deeded was subject to taxation for the year or years included in such sale;
(2) That the property had been legally assessed for such year;
(3) That the taxes were levied according to law;
(4) That the said property was legally sold to the county at delinquent tax sale more than two (2) years prior to said resale and that the lien acquired by the county at such sale remained in the county;
(5) That the property deeded had not been redeemed from sale at the date of the deed;
(6) That the property was legally sold at resale to the grantee named in said resale deed and was duly advertised before being sold;
(7) That all proceedings, notices and duties provided, required and imposed by law prerequisite to the vesting of authority in the county treasurer to execute such deed had been followed, given, complied with and performed.
(b) To defeat the deed it must be clearly pleaded and clearly proven that one or more of the essential prerequisites to the vesting of authority in said county treasurer to execute such deed was wholly omitted and not done; and a showing that one or more of said prerequisites was irregularly done shall not be sufficient to defeat the deed.
Laws 1965, c. 501, § 2. Renumbered from § 24337 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3134. Management of real estate purchased by county at resale.

So long as the same remains unsold, the board of county commissioners shall manage the real estate purchased at resale in the name of the county; leasing, renting or using such property for the best interests of said county. The board is authorized to collect rents, enforce ejectments, and to make repairs or replacements on said real estate while the title remains in the county. Neglect of the board of county commissioners to acquire possession of such property shall constitute malfeasance in office and any county commissioner upon conviction thereof shall be removed from office.
Laws 1965, c. 501, § 2. Renumbered from § 24338 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3136. Report of sale by county of property acquired at resale - Recording.

When any sale is consummated under the provisions of the preceding section, the county treasurer shall file, with the county clerk, the original bid, proof of publication and report and approval of sale by the board of county commissioners, and it shall be the duty of the county clerk to record the same, and index it against each and every tract or parcel sold. The cost of recording shall be considered a part of the cost of sale, and shall be paid by the purchaser. The State Auditor and Inspector shall prescribe, for the use of the several county treasurers, a form of bid and form of report of sale. The form of report of sale shall contain a place for the approval of the sale by the board of county commissioners.
Laws 1965, c. 501, § 2. Amended by Laws 1979, c. 30, § 129, emerg. eff. April 6, 1979. Renumbered from § 24340 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3138. Conditions precedent to action to restrain tax collection.

Whenever any action or proceeding shall be commenced and maintained before any court or judge to prevent or to restrain the collection of any tax or part thereof or to recover any such tax previously paid, or to recover the possession or title of any property, real or personal, sold for taxes, or to invalidate any deed or grant thereof for taxes, or to restrain, prevent, recover or delay any payment of taxes; the true and just amount of taxes due upon such property or by such person, if in dispute, must be ascertained and paid before the judgment prayed for, and if not in dispute must be paid in accordance with the provisions of this article.
Laws 1965, c. 501, § 2. Renumbered from § 24342 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3139. Official neglect not to affect sale.

The sale of lands, town or city lots, or any other real property, shall not be invalid on account of such real property having been listed or charged in any other name than that of the rightful owner; nor shall any such sale be invalid nor the conveyance for the real property so sold be voidable by reason of neglect or failure of the county treasurer or any other officer to collect the tax for which it was sold by distraint and sale of personal property.
Laws 1965, c. 501, § 2. Renumbered from § 24343 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3140. Procedure to cancel deed.

To defeat the deed, the person desiring to set the same aside and recover the land, or to resist the recovery of possession by the holder of the deed, in addition to showing clearly the entire failure to do some one or all the things of which the tax deed is made presumptive evidence, must show that he or the person under whom he claims had the right to redeem the land from tax sale at the time the deed was made, and must, when his action to set aside the tax deed is brought, or a defense to a recovery of possession is pleaded, tender in open court for the use of the holder of the tax deed, all taxes, penalties, interests and costs, which the party seeking to redeem would be bound to pay if he was then redeeming the land from tax sale, and on failure so to do, his action or defense, as the case may be, shall be dismissed. The rule that tax proceedings are to be strictly construed as against the tax purchaser, shall not apply to proceedings under this article, but in all courts its provisions shall be liberally construed, to the end that its provisions and all proceedings thereunder shall be sustained.
Laws 1965, c. 501, § 2. Renumbered from § 24344 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3141. Limitation of action to recover land - Payment of taxes due.

No action shall be commenced by the holder of the tax deed or the former owner or owners of land by any person claiming under him or them to recover possession of the land which has been sold and conveyed by deed for nonpayment of taxes, or to avoid such deed, unless such action shall be commenced within one (1) year after the recording of such deed; and in case of action to avoid the deed, not until all taxes, interest and penalties, costs and expenses, shall be paid or tendered by the party commencing such action.
Laws 1965, c. 501, § 2. Renumbered from § 24345 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3142. Tax lien subject to other state lien.

Whenever any lands shall be sold for delinquent taxes under the provisions of this article, upon which any mortgage or other lien exists in favor of the State of Oklahoma, or the Commissioners of the Land Office or any other commission, board or officer having power to loan public funds, or any funds under the control of the state upon real estate security, such tax shall be secondary at all times to the lien of the state, or of the Commissioners of the Land Office, or of such commission, board or officer.
Laws 1965, c. 501, § 2. Renumbered from § 24346 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes.

The state or any county, city, town or school district shall have and possess a prior lien against any public service corporation for delinquent taxes.
Laws 1965, c. 501, § 2. Renumbered from § 24347 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3144. Quitclaim deed to land sold through error.

The board of county commissioners of any county in this state may execute quitclaim deeds to persons whose property has been sold to the county at a tax sale through error. The determination of whether such property has been erroneously sold to the county shall be made by the board of county commissioners upon proper application of the aggrieved owner.
Laws 1965, c. 501, § 2. Renumbered from § 24348 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.

Whenever in any city or incorporated town, or addition or subdivision thereto or thereof, a deed in the chain of title shall contain restrictions and covenants running with the land, as hereinafter defined and limited, said restrictions and covenants shall survive and be enforceable after the issuance of a resale or certificate tax deed, to the same extent that they would be enforceable against a voluntary grantee, immediate, mediate, or remote, of the owner of the title immediately prior to the delivery of the tax deed.
Laws 1965, c. 501, § 2. Renumbered from § 24349 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3146. Restrictions and covenants to which law applicable.

Section 3145 of this title shall apply only to the usual restrictions and covenants limiting the use of property, the type, character and location of buildings, and covenants against nuisances and what the former parties deemed to be undesirable conditions, in, upon, and about the property, and other similar restrictions and covenants.
Added by Laws 1965, c. 501, § 2. Renumbered from Title 68, § 24350 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 1999, c. 146, § 1, eff. Nov. 1, 1999.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3147. Other rights surviving to grantee.

Any right that the former owner had to enforce like restrictions and covenants against the immediate, mediate or remote grantor and other parties owning other property held or sold under the same plan, or in the same or adjacent subdivisions of land or otherwise, except forfeitures, right of reentry, or reverter, shall likewise survive to the grantee in said tax deed and to his or its heirs, successors and assigns.
Laws 1965, c. 501, § 2. Renumbered from § 24351 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency.

A. Any county official charged with any duty in connection with the holding of delinquent tax sales and tax resales who fails to perform such duty, shall be guilty of malfeasance in office and upon conviction thereof shall be removed from office. In addition, any official who fails to perform such duty shall forfeit all salary or compensation for his or her services for a period of three (3) months after such failure might, with due diligence, have been discovered; and any official who approves, or votes to approve, a claim for salary or compensation, or issues, registers or pays a warrant for salary or compensation, in violation of the foregoing, shall be liable upon his or her official bond for the payment of such salary or compensation.
B. The provisions of this section relate to the duty of the board of county commissioners and the county excise board to provide funds for preparing and advertising delinquent tax sales and tax resales, and to the duty of the county treasurer to prepare, advertise and hold such delinquent tax sales and tax resales. However, no county official shall be held responsible for failure to hold a tax resale when prevented from doing so by prior failure to hold a delinquent tax sale, or for failure to provide more than a substantial portion of the funds necessary to pay the cost of advertising a tax resale.
C. In the event the Governor declares a Catastrophic Health Emergency pursuant to the Catastrophic Health Emergency Powers Act, the board of county commissioners, upon the written request of the county treasurer, shall postpone delinquent tax sales and related delinquent tax notices and publications. The county treasurer shall designate the period of postponement up to but not more than one (1) year. Upon postponement action by the board of county commissioners, the county treasurer shall advertise the details of the postponement in the same manner as other delinquent tax legal publications once per week for four (4) consecutive weeks.
Added by Laws 1965, c. 501, § 2. Renumbered from § 24400 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992, and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992. Amended by Laws 2020, c. 25, § 6, emerg. eff. May 18, 2020.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3149. Attorney General - Removal of officials.

It shall be the duty of the Attorney General to file charges for removal from office against any official who fails to make provision for the holding of such tax sales and tax resales or to hold such tax sales and tax resales as provided by law.
Laws 1965, c. 501, § 2. Renumbered from § 24401 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3150. Officer derelict in duty forfeits pay.

In case of a dereliction of any duty on the part of any officer or person required by law to perform any duty under the provisions of this article, such person shall thereby forfeit all pay and allowances that would otherwise be due him, and the board of county commissioners, on receiving satisfactory evidence of such dereliction or failure, shall refuse to pay such person or persons any sum whatever for such services.
Laws 1965, c. 501, § 2. Renumbered from § 24402 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3151. County treasurer to account quarterly.

In addition to the statements and showings required by this article, it shall be the duty of the county treasurer four times each year to balance his books and come to an accounting with the board of county commissioners.
Laws 1965, c. 501, § 2. Renumbered from § 24403 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3152. Duties mandatory - Penalty for failure to perform.

The provisions of this article relating to the duties of various officials, and the time within which such duties shall be performed, are hereby declared to be mandatory, and the failure of any such official, board or commission, to perform the duties prescribed herein, within the time specified, shall subject them to removal from office, for neglect of duty; and they shall receive no remuneration, compensation or salary for their services, after the time herein fixed for the performance of such duties and until the same shall have been completed or performed. Each of them shall also be subject to a penalty of Five Dollars ($5.00) per day for each day's delay for such neglect or failure, and it shall be the duty of the district attorney to institute proper action to collect any such penalty; provided, that the validity of any levy or appropriation shall not be affected because of any insufficiency, informality or delay in the performance of any duty imposed upon any official, board or commission by this article.
Laws 1965, c. 501, § 2. Renumbered from § 24404 by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3201. Imposition of tax - Definitions.

A. A tax is hereby imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds One Hundred Dollars ($100.00). The tax shall be prorated at the rate of seventy-five cents ($0.75) for each Five Hundred Dollars ($500.00) of the consideration or any fractional part thereof.
B. The tax is limited to conveyances of realty sold and does not apply to other conveyances. The tax attaches at the time the deed or other instrument of conveyance is executed and delivered to the buyer, irrespective of the time when the sale is made.
C. As used in this section:
1. "Sold" means a transfer of an interest for a valuable consideration, which may involve money or anything of value;
2. "Deed" means any instrument or writing whereby realty is assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or, at his direction, any other person; and
3. "Consideration" means the actual pecuniary value exchanged or paid or to be exchanged or paid in the future, exclusive of interest, whether in money or otherwise, for the transfer or conveyance of an interest of realty, including any assumed indebtedness.
Added by Laws 1967, c. 259, § 1. Amended by Laws 1971, c. 315, § 1, operative July 1, 1971; Laws 1978, c. 120, § 1; Laws 1983, c. 275, § 14, emerg. eff. June 24, 1983; Laws 1984, c. 195, § 7, eff. Jan. 1, 1985. Renumbered from § 5101 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. Amended by Laws 1991, c. 338, § 2, eff. Jan. 1, 1992; Laws 2018, c. 260, § 3, eff. July 1, 2019.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3203. Persons obligated to pay tax - Requisite stamps - Recording.

A. The taxes imposed by Section 3201 of this title shall be paid by any person who makes, signs, issues, or sells any of the documents and instruments subject to the taxes imposed by Section 3201 of this title, or for whose use or benefit the same are made, signed, issued or sold.
B. Only documentary stamps shall be used in payment of the tax imposed by Section 3201 of this title. The requisite stamps shall be affixed to the deed, instrument, or other writing by which the realty is conveyed. Said tax is not to be considered paid until the requisite stamps are affixed to the deed, instrument, or other writing by which the realty is conveyed, which stamps must be affixed before the deed is accepted for recording.
C. The name and address of the buyer shall be shown on the face of the deed, instrument or other writing by which the realty is conveyed prior to the recording of such deed, instrument or other writing.
Laws 1967, c. 259, § 3; Laws 1971, c. 315, § 3, operative July 1, 1971. Renumbered from § 5103 by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992; Laws 1991, c. 338, § 4, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3204. Design and distribution of stamps - Accounting - Distribution of funds.

A. The Oklahoma Tax Commission shall design such stamps in such denominations as in its judgment it deems necessary for the administration of this tax. The Oklahoma Tax Commission shall distribute the stamps to the county clerks of the counties of this state, and the county clerks shall have the responsibility of selling these stamps and shall have the further duty of accounting for the stamps to the Oklahoma Tax Commission on the last day of each month. Stamp metering machines or rubber stamps as prescribed by the Oklahoma Tax Commission may be used by the county clerk, and the expenses thereof shall be paid by the county concerned. The use of meters or rubber stamps shall be governed by the Oklahoma Tax Commission.
B. The county clerks shall account for all collections from the sales of such stamps to the Oklahoma Tax Commission, on the last day of each month. The first fifty-five cents ($0.55) of each seventy-five cents ($0.75) collected shall be apportioned as follows:
1. The county clerks shall retain five percent (5%) of all monies collected for such stamps as their cost of administration; and
2. Of the remaining ninety-five percent (95%) the Oklahoma Tax Commission shall apportion for the fiscal year ending June 30, 2022, and for each fiscal year thereafter, Five Hundred Thousand Dollars ($500,000.00) plus three percent (3%) of the remainder as provided in Sections 2947.2 and 2947.3 of this title. The remainder of the collections shall be transferred by the Oklahoma Tax Commission to the General Revenue Fund of the State Treasury to be expended pursuant to legislative appropriation.
C. The remaining twenty cents ($0.20) of each seventy-five cents ($0.75) collected shall be paid into the county general fund.
Added by Laws 1967, c. 259, § 4. Amended by Laws 1971, c. 315, § 4, operative July 1, 1971; Laws 1978, c. 120, § 2; Laws 1981, c. 78, § 1, operative July 1, 1981; Laws 1986, c. 223, § 48, operative July 1, 1986. Renumbered from § 5104 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. Amended by Laws 1997, c. 304, § 13, emerg. eff. May 29, 1997; Laws 2018, c. 260, § 4, eff. July 1, 2019; Laws 2021, c. 15, § 11, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3205. Rules and regulations - Documentary Stamp Tax Unit.

The Oklahoma Tax Commission shall prescribe such rules and regulations as it may deem necessary to carry out the purpose of Sections 3201 through 3206 of this title. There is hereby created the Documentary Stamp Tax Unit of the Oklahoma Tax Commission. The Oklahoma Tax Commission through the Documentary Stamp Tax Unit shall be responsible for the administration and enforcement of the taxes as imposed by Section 3201 of this title. The provisions of Section 240 of Title 68 of the Oklahoma Statutes apply to the provisions of the documentary stamp tax act.
Laws 1967, c. 259, § 5; Laws 1971, c. 315, § 5, operative July 1, 1971. Renumbered from § 5105 by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992; Laws 1991, c. 338, § 5, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3206. Violations - Punishments.

A. Any person who shall willfully fail to purchase and affix the exact amount of stamps on any deed, instrument, or writing as required under Section 3201 of this title shall, upon conviction, be subject to a fine of not more than One Thousand Dollars ($1,000.00) or to imprisonment of not more than one (1) year, or to both such fine and imprisonment for such offense.
B. The willful removal or alteration of the cancellation or defacing marks with intent to use or cause the same to be used after a documentary stamp has already been used shall, upon conviction, subject the guilty person to a fine of not more than One Thousand Dollars ($1,000.00) or to imprisonment of not more than one (1) year, or to both such fine and imprisonment for such offense.
C. Proof of payment of the documentary stamp tax shall be the exhibiting of the conveyance instrument showing the required stamps have been affixed. The failure or refusal of any taxpayer to furnish proof of payment of the documentary stamp tax, upon being so requested to do so by the Oklahoma Tax Commission, within ninety (90) days after being notified by registered or certified mail with return receipt requested shall be prima facie evidence of intent of the taxpayer to defraud the state and evade the payment of such tax. Any taxpayer who intends to defraud the state or evade the payment of the documentary stamp tax, fee, penalty or interest thereon pursuant to the provisions of Section 217 of this title, shall be guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00) for each offense.
D. Should the county clerk become aware that the provisions of the documentary stamp law have or might have been violated, he or she shall immediately report the facts to the Oklahoma Tax Commission.
Added by Laws 1967, c. 259, § 6. Amended by Laws 1971, c. 315, § 6, operative July 1, 1971. Renumbered from Title 68, § 5106 by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. Amended by Laws 1991, c. 338, § 6, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3401. Short title.

This act shall be known and may be cited as the "Uniform Federal Lien Registration Act".
Added by Laws 1988, c. 132, § 1, eff. Nov. 1, 1988. Renumbered from § 24302.5 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3402. Applicability.

The Uniform Federal Lien Registration Act applies only to federal tax liens and to other federal liens notices of which under any Act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens.
Added by Laws 1988, c. 132, § 2, eff. Nov. 1, 1988. Renumbered from § 24302.6 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3403. Notices - Filing.

A. Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with the Uniform Federal Lien Registration Act.
B. After any notice required by the Uniform Federal Lien Registration Act to the owner of real property located in the State of Oklahoma, notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the county clerk of the county in which the real property subject to the liens is situated.
C. Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
1. If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the county clerk of Oklahoma County, Oklahoma;
2. If the person against whose interest the lien applies is a trust that is not covered by paragraph 1 of this subsection, in the office of the county clerk of Oklahoma County, Oklahoma;
3. If the person against whose interest the lien applies is the estate of a decedent, in the office of the county clerk of Oklahoma County, Oklahoma;
4. In all other cases, in the office of the county clerk of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
Added by Laws 1988, c. 132, § 3, eff. Nov. 1, 1988. Renumbered from § 24302.7 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3404. Certification by U.S. Secretary of Treasury and other officials.

Certification of notices of liens, certificates, or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgement is necessary.
Added by Laws 1988, c. 132, § 4, eff. Nov. 1, 1988. Renumbered from § 24302.8 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3405. Duties of filing officers - Filing certificate.

A. If a notice of federal lien, a refilling of a notice of federal lien, or a notice of revocation of any certificate described in subsection B of this section is presented to a filing officer who is:
1. The county clerk of Oklahoma County, the filing officer shall cause the notice to be marked, held, and indexed in accordance with the provisions of Article 9 of the Uniform Commercial Code as if the notice were a financing statement within the meaning of the Uniform Commercial Code; or
2. Any other officer described in Section 3403 of this title, the filing officer shall endorse the notice and mark it with the date and time of receipt and immediately file the notice alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the title and address of the official or entity certifying the lien, and the total amount appearing on the notice of lien.
B. If a certificate of release, nonattachment, discharge, or subordination of any lien is presented to the county clerk of Oklahoma County for filing, the clerk shall:
1. Cause a certificate of release or nonattachment to be marked, held, and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, but the notice of lien to which the certificate relates may not be removed from the files; and
2. Cause a certificate of discharge or subordination to be marked, held, and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.
C. If a refiled notice of federal lien referred to in subsection A of this section or any of the certificates or notices referred to in subsection B of this section is presented for filing to any other filing officer specified in Section 3403 of this title, the clerk shall permanently attach the refiled notice or the certificate to the original notice of lien and enter the refiled notice or the certificate with the date of filing in any alphabetical lien index on the line where the original notice of lien is entered.
D. Upon request of any person, the filing officer shall issue a certificate showing whether there is on file, on the date and hour stated therein, any notice of lien or certificate or notice affecting any lien filed under the Uniform Federal Lien Registration Act or the Uniform Federal Tax Lien Registration Act, naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. The fee for a certificate is One Dollar ($1.00). Upon request, the filing officer shall furnish a copy of any notice of federal lien, or notice or certificate affecting a federal lien, for a fee of One Dollar ($1.00) per page.
Added by Laws 1988, c. 132, § 5, eff. Nov. 1, 1988. Renumbered from Title 68, § 24302.9 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992. Amended by Laws 2000, c. 371, § 180, eff. July 1, 2001.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3406. Filing fee.

A. The fee for filing and indexing each notice of lien or certificate of notice affecting the lien, including a lien on real estate; a lien on tangible and intangible personal property; a certificate of discharge or subordination; and all other notices, including a certificate of release or nonattachment, shall be the uniform filing fee provided by paragraphs (1) and (2) of subsection (a) of Section 1-9-525 of Title 12A of the Oklahoma Statutes if the notice of lien is first filed on or after July 1, 2001.
B. For notices of lien first filed prior to July 1, 2001, the filing fee paid at the time of filing shall be payment for the subsequent filing of all other certificates or notices affecting said tax lien.
C. The filing officer shall bill the District Director of the Internal Revenue Service or other appropriate federal officials on a monthly basis for fees for documents filed by the Internal Revenue Service.
Added by Laws 1988, c. 132, § 6, eff. Nov. 1, 1988. Amended by Laws 1990, c. 339, § 13, eff. Sept. 1, 1990. Renumbered from § 24302.10 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992. Amended by Laws 2001, c. 354, § 7, eff. July 1, 2001.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3407. Construction and application of act.

The Uniform Federal Lien Registration Act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of the Uniform Federal Lien Registration Act among states enacting it.
Added by Laws 1988, c. 132, § 7, eff. Nov. 1, 1988. Renumbered from § 24302.11 by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3502. Findings and intent of Legislature.

A. It is the finding of the Legislature that there exists in this state a continuing need for programs to assist political subdivisions in attracting federal facility development and consequent job creation and ancillary economic growth within this state. In order to achieve these essential public purposes, it is necessary to assist and encourage political subdivisions to develop facilities for use by the federal government.
B. It is the intent of the Legislature that:
1. The State of Oklahoma provide appropriate incentives to assist political subdivisions of this state in attracting qualified federal facilities that hold the promise of significant development of the economy of the State of Oklahoma;
2. The amount of such incentives provided in connection with a particular federal facility:
a.
be directly related to the jobs created as a result of the facility locating in the State of Oklahoma, and
b.
not exceed the estimated net direct state benefits that will accrue to the state as a result of the facility locating in the State of Oklahoma;
3. The Oklahoma Department of Commerce and the Oklahoma Tax Commission implement the provisions of this act and exercise all powers as authorized in this act. The exercise of powers conferred by this act shall be deemed and held to be the performance of essential public purposes; and
4. Nothing herein shall be construed to constitute a guarantee or assumption by the State of Oklahoma of any debt of a political subdivision nor to authorize the credit of the State of Oklahoma to be given, pledged or loaned to any political subdivision.
Added by Laws 1993, c. 1, § 2, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3503. Definitions.

As used in this act:
1. "Qualified federal facility" means a facility developed after March 1, 1993, by or at the expense of a political subdivision of this state and leased or conveyed to the government of the United States which primarily houses federal employees; provided, the annual gross payroll for new direct jobs of a qualified federal facility must be projected by the Department of Commerce as having the potential to equal or exceed Fifty Million Dollars ($50,000,000.00) when the facility is fully operational;
2. "New direct job" means full-time-equivalent employment in a qualified federal facility which did not exist in this state prior to the date of approval by the Department of Commerce of the application of the political subdivision for the qualified federal facility pursuant to the provisions of Section 4 of this act;
3. "Estimated direct state benefits" means the tax revenues projected by the Department of Commerce to accrue to the state as a result of new direct jobs;
4. "Estimated direct state costs" means the costs projected by the Department of Commerce to accrue to the state as a result of new direct jobs. Such costs shall include but not be limited to:
a.
the costs of education of new state resident children,
b.
the costs of public health, public safety and transportation services to be provided to new state residents,
c.
the costs of other state services to be provided to new state residents,
d.
the costs of employee training and other state services, and
e.
the costs of physical infrastructure needed to support the facility;
5. "Estimated net direct state benefits" means the estimated direct state benefits less the estimated direct state costs;
6. "Net benefit rate" means the estimated net direct state benefits computed as a percentage of gross payroll; provided, the net benefit rate shall not exceed the lesser of five and one-fourth percent (5.25%) or the minimum rate deemed by the Department of Commerce to be necessary to result in an incentive payment at a level which will enable the political subdivision to attract the qualified federal facility;
7. "Political subdivision" means a municipality, a county or a public trust, the beneficiary or beneficiaries of which are a municipality, a county or the State of Oklahoma or a combination thereof;
8. "Gross payroll" means wages for new direct jobs as defined in paragraph (e) of Section 2385.1 of Title 68 of the Oklahoma Statutes;
9. "Project term" means the length of time a political subdivision may receive incentive payments pursuant to the provisions of this act; provided, the project term shall not exceed twenty (20) years from the date of the first incentive payment;
10. "Total net benefit" means the net benefit rate multiplied by the gross payroll over the project term as estimated by the Department of Commerce pursuant to the provisions of subsection C of Section 4 of this act; and
11. "Develop" means acquire, maintain, construct, improve, enlarge, renew, renovate, replace, lease, equip, furnish or operate.
Added by Laws 1993, c. 1, § 3, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information.

A. A political subdivision may receive quarterly incentive payments from the Oklahoma Tax Commission pursuant to the provisions of this act in an amount which shall be equal to the net benefit rate multiplied by the actual gross payroll of new direct jobs for a calendar quarter; provided, the total amount of such payments shall not exceed the total net benefit.
B. In order to receive incentive payments pursuant to the provisions of this act, a political subdivision shall apply to the Oklahoma Department of Commerce. The application shall be on a form prescribed by the Department and shall contain such information as may be required by the Department.
C. The Department shall determine if the applicant is qualified to receive incentive payments pursuant to the provisions of this act and if so, conduct a cost/benefit analysis to determine the estimated net direct state benefits and the net benefit rate and to estimate the amount of gross payroll for the project term. In conducting such cost/benefit analysis, the Department shall consider quantitative factors, such as the anticipated level of new tax revenues to the state along with the added cost to the state of providing services, qualitative factors, and such other criteria as deemed appropriate by the Department.
D. Upon approval of such an application, the Department shall notify the Oklahoma Tax Commission and shall provide the Commission with a copy of the application and the results of the cost/benefit analysis. The Tax Commission may require the political subdivision or the qualified federal facility to submit such additional information as may be necessary to administer the provisions of this act.
Added by Laws 1993, c. 1, § 4, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3505. Incentive payments - Funding source.

In order to ensure the availability of funds for incentive payments authorized pursuant to the provisions of this act, the Oklahoma Tax Commission shall transfer such amounts as determined by multiplying the net benefit rate provided by the Department of Commerce by the gross payroll as determined pursuant to the provisions of subsection A of Section 6 of this act. Such funds shall be transferred from current withholding tax collections into an agency special account designated for this purpose by the Oklahoma Tax Commission at such times as may be deemed necessary by the Tax Commission.
Added by Laws 1993, c. 1, § 5, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3506. Incentive payments - Claims - Verification - Issuance of warrants.

A. As soon as practicable after the end of a calendar quarter for which a political subdivision has qualified to receive an incentive payment, the political subdivision shall file a claim for the payment with the Oklahoma Tax Commission and shall specify the actual number and gross payroll of new direct jobs for the calendar quarter. The Commission shall verify the actual gross payroll for new direct jobs for such calendar quarter. If the Tax Commission is not able to provide such verification, the Tax Commission may request such additional information from the political subdivision as may be necessary or may request the political subdivision to revise its claim.
B. As soon as practicable after such verification, the Tax Commission shall issue a warrant to the political subdivision in the amount of the net benefit rate multiplied by the actual gross payroll as verified by the Commission for the calendar quarter.
Added by Laws 1993, c. 1, § 6, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets.

A. A political subdivision receiving an incentive payment pursuant to the provisions of this act shall deposit such payment in a separate fund and shall not be permitted to use such monies for any purpose other than payment of expenses associated with a qualified federal facility.
A political subdivision shall be permitted to invest the monies accruing to such fund in such manner as is authorized by law for investment of other monies of the political subdivision; provided, the interest earned from such investments shall be deposited to the fund and shall be used solely for payment of expenses associated with a qualified federal facility.
B. A political subdivision receiving an incentive payment pursuant to the provisions of this act shall annually cause an independent financial audit of such fund to be made and shall submit such audit to the Department of Commerce, the Oklahoma Tax Commission, and the State Auditor and Inspector. The State Auditor and Inspector shall review such audit and report his findings to the Governor, the President Pro Tempore of the Senate and the Speaker of the House of Representatives.
C. At the end of the project term or at the end of the period of time for which the qualified federal facility is leased or conveyed to the government of the United States, whichever is later, any assets of the qualified federal facility owned by the political subdivision, including, but not limited to any property or any monies remaining in the fund created pursuant to the provisions of subsection A of this section, shall be disposed of between the political subdivision and the state according to the proportions of funding provided by the state through incentive payments authorized by this act and funding provided by the political subdivision.
Added by Laws 1993, c. 1, § 7, emerg. eff. Feb. 8, 1993.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3601. Short title.

Section 3601 et seq. of this title shall be known and may be cited as the "Oklahoma Quality Jobs Program Act".
Added by Laws 1993, c. 275, § 1, eff. July 1, 1993. Amended by Laws 1994, c. 7, § 1, emerg. eff. March 29, 1994.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-3602. Legislative intent.

It is the intent of the Legislature that:
1. The State of Oklahoma provide appropriate incentives to support establishments of basic industries that hold the promise of significant development of the economy of the State of Oklahoma;
2. The amount of incentives provided pursuant to this act in connection with a particular establishment:
a.
be directly related to the jobs created as a result of the establishment locating in the State of Oklahoma, and
b.
not exceed the estimated net direct state benefits that will accrue to the state as a result of the establishment locating in the State of Oklahoma;
3. The Oklahoma Department of Commerce and the Oklahoma Tax Commission implement the provisions of this act and exercise all powers as authorized in this act. The exercise of powers conferred by this act shall be deemed and held to be the performance of essential public purposes; and
4. Nothing herein shall be construed to constitute a guarantee or assumption by the State of Oklahoma of any debt of any individual, company, corporation or association nor to authorize the credit of the State of Oklahoma to be given, pledged or loaned to any individual, company, corporation or association.
Added by Laws 1993, c. 275, § 2, eff. July 1, 1993.