reglab/statecodes huggingface dataset:
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4307. Maximum total payments.

Notwithstanding any other provision of this act, total payments resulting from the provisions of the Oklahoma Quality Events Incentive Act to all host communities shall not exceed:
1. Two Million Dollars ($2,000,000.00) for the fiscal year ending June 30, 2013;
2. Two Million Five Hundred Thousand Dollars ($2,500,000.00) for the fiscal year ending June 30, 2014; and
3. Three Million Dollars ($3,000,000.00) for each of the fiscal years ending June 30, 2015, through June 30, 2018.
Added by Laws 2010, c. 386, § 7, eff. July 1, 2012. Amended by Laws 2014, c. 3, § 5, eff. Nov. 1, 2014.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4308. Payment of incremental sales tax revenues.

After the conclusion of a quality event for which the Oklahoma Tax Commission has given approval pursuant to subsection E of Section 4 of this act, and within the time limit prescribed by Section 5 of this act, the Tax Commission shall utilize the amount of incremental sales tax revenues derived from the levy of the state sales tax imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes necessary to make payment to a host community based upon eligible local support payments according to the requirements of Section 5 of this act.
Added by Laws 2010, c. 386, § 8, eff. July 1, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4309. Promulgation of rules.

The Oklahoma Tax Commission may promulgate such rules as may be necessary to implement the provisions of the Oklahoma Quality Events Incentive Act.
Added by Laws 2010, c. 386, § 9, eff. July 1, 2012. Amended by Laws 2018, c. 201, § 5, eff. July 1, 2018.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4310. Annual report.

The Executive Director of the Oklahoma Department of Commerce shall make a report to the Governor, the Speaker of the House of Representatives and the President Pro Tempore of the Senate not later than December 1, 2013, and each December 1 thereafter if this act is in force and effect, regarding the effect and impact of the Oklahoma Quality Events Incentive Act.
Added by Laws 2010, c. 386, § 10, eff. July 1, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.

A. A county, city or town that enters into any contract, memorandum of understanding or other agreement with a person or lawfully recognized business entity while the Oklahoma Quality Events Incentive Act is in force and effect and in reliance upon the provisions of the Oklahoma Quality Events Incentive Act shall receive the payments provided by this act even if the Oklahoma Quality Events Incentive Act ceases to have the force and effect of law at any time subsequent to the execution of such contract, memorandum of understanding or agreement, including any amendments to such documents if the amendments are incorporated and adopted while the Oklahoma Quality Events Incentive Act is in force and effect.
B. Any person or lawfully recognized business entity that enters into a contract, memorandum of understanding or other agreement with another person or lawfully recognized business entity while the Oklahoma Quality Events Incentive Act is in force and effect and in reliance upon the provisions of the Oklahoma Quality Events Incentive Act shall have the right to enforce the terms of such contract, memorandum of understanding or agreement with respect to any amount payable pursuant to the terms of the Oklahoma Quality Events Incentive Act as of the date upon which such contract, memorandum of understanding or agreement is executed, including any amendments to such documents if the amendments are incorporated and adopted while the Oklahoma Quality Events Incentive Act is in force and effect.
Added by Laws 2010, c. 386, § 11, eff. July 1, 2012.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4402. Legislative findings.

The Legislature finds that sales taxable transactions conducted within the area designated by Section 7 of this act have a significant economic impact. In order to assist the Oklahoma Tourism and Recreation Department with the maintenance and improvement of critical infrastructure for the Lake Murray area, the Legislature finds that it is in furtherance of an essential governmental function to provide a method by which the State of Oklahoma may utilize a portion of certain incremental state sales tax revenues derived from taxable transactions occurring within the area designated by Section 7 of this act as the “Lake Murray Designated Area” to ensure the proper maintenance and allow for the continued development of critical infrastructure within the Lake Murray area.
Added by Laws 2007, c. 106, § 6, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4403. Definitions.

As used in this act:
1. “Base Year” or “Lake Murray Designated Area Base Year” means the amount of state sales tax revenue remitted by vendors located within the Lake Murray Designated Area during the fiscal year ending June 30, 2007, or the amount of state sales tax revenue remitted by vendors as a result of sales taxable transactions occurring within the Lake Murray Designated Area during the fiscal year ending June 30, 2007, or the sum of both such amounts;
2. “Incremental sales tax revenues” means the amount of sales tax revenue in excess of the amount of sales tax revenue collected within the Lake Murray Designated Area during the Base Year for purposes of the computation required by subsection A of Section 10 of this act;
3. “Lake Murray Designated Area” means the area of land bordered on the north by State Highway 70, on the east by the eastern side of Townships 5 and 6 South, Range 2 East, on the south by the southern side of Township 6 South, Range 2 East and on the west by Interstate 35;
4. “State sales tax revenue” means a portion of the proceeds from the state sales tax levy imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes upon taxable transactions occurring within the Lake Murray Designated Area; and
5. “Vendors” means those persons or business entities making taxable sales of tangible personal property or services within the Lake Murray Designated Area or which are required to remit sales tax based upon transactions occurring within the Lake Murray Designated Area and unless the context otherwise requires shall have the same meaning as defined by Section 1352 of Title 68 of the Oklahoma Statutes.
Added by Laws 2007, c. 106, § 7, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.

A. The Department of Tourism and Recreation shall notify the Oklahoma Tax Commission on such form as the Tax Commission may prescribe of the precise boundary of the Lake Murray Designated Area.
B. The Oklahoma Tax Commission shall determine the amount of state sales tax revenue collected within the Lake Murray Designated Area during the Base Year in order to allow the computation of incremental sales tax revenues pursuant to subsection A of Section 10 of this act.
C. The Tax Commission shall identify all vendors upon which the duty to collect sales tax is imposed pursuant to the Oklahoma Sales Tax Code located or doing business within the Lake Murray Designated Area. The Tax Commission shall provide any required instructions to affected vendors relevant to any duties that may be imposed upon the vendors with respect to the collection and remittance of sales tax derived from transactions occurring within or attributable to transactions occurring within the Lake Murray Designated Area.
D. The Oklahoma Tax Commission may prescribe special forms or prescribe by rule special sales tax reporting procedures applicable to vendors making taxable sales of tangible personal property or services within the Lake Murray Designated Area in order to implement the provisions of the Lake Murray Area Infrastructure Support Act.
Added by Laws 2007, c. 106, § 8, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4405. Sales tax, distribution of revenue, applicability of act.

No proceeds from the levy of any sales tax imposed by a county or a municipality shall be affected by the provisions of the Lake Murray Area Infrastructure Support Act and the proceeds from any such levy shall be collected and remitted as required by the Oklahoma Sales Tax Code. The distribution of the revenues shall be made in accordance with all applicable requirements of law with respect to such sales tax levies. The provisions of the Lake Murray Area Infrastructure Support Act shall not be applicable and shall not have the force or effect of law unless the Oklahoma Tourism and Recreation Commission approves an agreement for the leasing of certain real property, including, but not limited to the existing Lake Murray State Lodge facility to another entity for the purpose of operation and development of lodge facilities within the Lake Murray resort area.
Added by Laws 2007, c. 106, § 9, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4406. Remission of sales tax revenues - Maintenance and development of assets.

A. The Oklahoma Tax Commission shall remit to the Oklahoma Tourism and Recreation Department Revolving Fund created pursuant to Section 2251 of Title 74 of the Oklahoma Statutes, or to a designated account established within such fund, twenty-five percent (25%) of the incremental sales tax revenues derived from the levy of the state sales tax imposed pursuant to Section 1354 of Title 68 of the Oklahoma Statutes collected from vendors making taxable sales within or attributable to transactions within the Lake Murray Designated Area.
B. The Oklahoma Tourism and Recreation Department shall be able to use the revenues apportioned to the Oklahoma Tourism and Recreation Department Revolving Fund pursuant to subsection A of this section to support the maintenance and development of assets owned by the State of Oklahoma and located within the Lake Murray Designated Area as determined by the Oklahoma Tourism and Recreation Department to be necessary for sustaining the Lake Murray area and related state park assets as a viable tourism destination.
Added by Laws 2007, c. 106, § 10, eff. July 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4502. Legislative intent.

It is the intent of the Legislature that:
1. The State of Oklahoma provide appropriate incentives to attract growth industries and sectors that employ remote workers to Oklahoma through a policy of rewarding businesses with a highly skilled, knowledge-based workforce;
2. 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
3. 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 2021, c. 225, § 2, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4505. Oklahoma Remote Quality Jobs Incentive Payment Fund.

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Oklahoma Remote Quality Jobs Incentive Payment Fund". The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for deposit into the fund. The amount deposited shall equal the sum of an amount determined by multiplying the net benefit rate provided by the Oklahoma Department of Commerce by the gross payroll as determined pursuant to the provisions of this act. All of the amounts deposited in such fund shall be used and expended by the Tax Commission solely for the purposes and in the amounts authorized by the Oklahoma Remote Quality Jobs Incentive Act. The liability of the State of Oklahoma to make the incentive payments under this act shall be limited to the balance contained in the fund created by this section.
Added by Laws 2021, c. 225, § 5, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4507. Tax credits and exemptions excluded.

Notwithstanding any other provision of law, if a qualified proxy establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified proxy establishment nor the companies associated with the remote workers shall be eligible to receive the credits or exemptions provided for in the following provisions of law in connection with the activity for which the incentive payment was received:
1. Section 3603 of Title 68 of the Oklahoma Statutes (Oklahoma Quality Jobs Program Act);
2. Section 3901 of Title 68 of the Oklahoma Statutes (Small Employer Quality Jobs Incentive Act);
3. Section 3911 of Title 68 of the Oklahoma Statutes (21st Century Quality Jobs Incentive Act); or
4. Paragraphs 16 and 17 of Section 1357 of Title 68 of the Oklahoma Statutes.
Added by Laws 2021, c. 225, § 7, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4509. Violations - Penalties.

Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully provides any false or fraudulent information, or any person who willfully aids or abets another in making such false or fraudulent application, claim, report, return, statement, invoice or other instrument or who willfully aids or abets another in providing any false or fraudulent information, upon conviction, shall be guilty of a felony punishable by the imposition of a fine of not less than One Thousand Dollars ($1,000.00) and not more than Fifty Thousand Dollars ($50,000.00), or imprisonment in the State Penitentiary for not less than two (2) years and not more than five (5) years, or by both such fine and imprisonment. Any person convicted of a violation of this section shall be liable for the repayment of all incentive payments which were paid to the establishment. Interest shall be due on such payments at the rate of ten percent (10%) per annum.
Added by Laws 2021, c. 225, § 9, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-4510. Triennial report on job creation and fiscal analysis.

The Oklahoma Department of Commerce shall prepare triennially a report which shall include, but not be limited to, documentation of the new direct jobs created under the Oklahoma Remote Quality Jobs Incentive Act and a fiscal analysis of the costs and benefits of this act to the state. The report shall be submitted to the President Pro Tempore of the Senate, the Speaker of the House of Representatives and the Governor of this state no later than March 1, 2023, and every three (3) years thereafter. The report may be used for the purpose of determining whether to continue or sunset the Oklahoma Remote Quality Jobs Incentive Act.
Added by Laws 2021, c. 225, § 10, eff. July 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5006.1. Forms - Mailing address required.

The forms prescribed by the Oklahoma Tax Commission pursuant to Sections 5006 or 2909 of this title shall have the mailing address of the Tax Commission printed on such forms.
Added by Laws 1989, c. 63, § 3, eff. Jan. 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5012. Gross household income.

For purposes of this act "gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pensions, annuities, federal social security, unemployment payments, veterans' disability compensation, public assistance payments, alimony, support money, workers' compensation, loss-of-time insurance payments, capital gains and any other type of income received; and excluding gifts.
Added by Laws 1990, c. 126, § 3, emerg. eff. April 15, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5014. Information changes.

Every person filing a claim pursuant to the Sales Tax Relief Act shall furnish the Oklahoma Tax Commission information changes, if any, of households, amount of gross income of household, number of personal exemptions claimed, and such other information as the Oklahoma Tax Commission may require. Claims and supporting proof must be on forms prescribed by the Oklahoma Tax Commission.
Added by Laws 1990, c. 126, § 5, emerg. eff. April 25, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5015. Audit of claim - Notice - Hearing.

A. The Oklahoma Tax Commission shall, within a reasonable time after receipt of a claim, audit said claim for correctness and payment. If the Oklahoma Tax Commission determines the amount of a claim to be incorrect or excessive, or the supporting proof to be inadequate, or that the claim should be disallowed for any other reason, it shall notify the claimant by mail of the correct amount, if any, for which the claim can be allowed or the finding and reasons for disallowance of the claim. The claimant may, within thirty (30) days after the date the notice is mailed by the Oklahoma Tax Commission, submit further or additional proof in support of his claim or request an oral hearing before the Oklahoma Tax Commission.
B. Upon request for a hearing, the Oklahoma Tax Commission shall notify claimant in writing of the date, place and time of the hearing. The hearing date shall not be less than ten (10) days from the date of mailing the written hearing notice to the claimant. Upon examination of the claimant's additional proof or after the oral hearing, the Oklahoma Tax Commission shall enter an order in accordance with its findings. The order of the Oklahoma Tax Commission shall be final.
Added by Laws 1990, c. 126, § 6, emerg. eff. April 25, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5016. False or fraudulent claims - Penalties.

In addition to the penalties provided in the Uniform Tax Procedure Code, any person who knowingly and willfully files a claim for sales tax relief to which such person is not entitled or who knowingly and willfully furnishes any false or fraudulent information to the Tax Commission pursuant to the provisions of the Sales Tax Relief Act, shall be subject to a penalty equal to the amount of the relief claimed. In addition to such penalty, such person shall repay to the Tax Commission any amount of sales tax relief granted pursuant to such claim.
Added by Laws 1990, c. 126, § 7, emerg. eff. April 25, 1990. Amended by Laws 1990, c. 339, § 19, emerg. eff. May 31, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.

A. A tax is hereby imposed in lieu of the ad valorem tax on the inventories of new automobiles, new trucks, new travel trailers, new manufactured homes, new recreational vehicles and new motorcycles owned and/or possessed for sale by Oklahoma licensed dealers, licensed under the Oklahoma Vehicle License and Registration Act, and on the inventories of new vessels and new motors owned and/or possessed for sale by Oklahoma licensed dealers licensed pursuant to the Oklahoma Vessel and Motor Registration Act. Said tax shall be paid by the dealer on such new vehicles in lieu of the annual ad valorem tax assessment of his average inventory of new vehicles, new manufactured homes, new recreational vehicles, new vessels and new motors, but shall not relieve any other property of the dealer from ad valorem taxation.
B. Used motor vehicle dealers shall pay a tax in lieu of the ad valorem tax on inventories of used motor vehicles as provided for in Section 1137.1 of Title 47 of the Oklahoma Statutes.
Amended by Laws 1986, c. 172, § 4, eff. July 1, 1986; Laws 1989, c. 346, § 74, eff. Jan. 1, 1990.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5302. Affixing of stamp prior to sale and registration - Amount of stamp.

A. The in-lieu tax imposed in Section 5301 of this title shall be evidenced by a tax stamp affixed by said dealer to the Manufacturer's Certificate or Statement of Origin covering each new automobile, truck, travel trailer, manufactured home, recreational vehicle, motorcycle, vessel, watercraft, motorboat, or other boats and motor before the dealer executes the assignment on such Certificate of Origin transferring the ownership of such vehicle to the purchaser. The tax stamp shall be in the amount of Three Dollars and fifty cents ($3.50).
B. It shall be unlawful for a licensed new vehicle, manufactured home, recreational vehicle, or motorboat and vessel dealer to sell or assign a Certificate of Origin to any new automobile, truck, travel trailer, manufactured home, recreational vehicle, motorcycle, vessel, watercraft, motorboat, or other boat or motor sold by the manufacturer of such vehicle to such dealer for delivery and registration in Oklahoma without his having first obtained and affixed to such Certificate of Origin a proper tax stamp as required by the provisions of this section, except to assign such Certificate of Origin to another authorized licensed dealer franchised to sell such new items of the same manufacturer.
C. No new automobile, manufactured home, recreational vehicle, truck, travel trailer, motorcycle, vessel, watercraft, motorboat, or other boat or motor shall be registered and licensed by Service Oklahoma or one of its licensed operators unless the Manufacturer's Certificate or Statement of Origin covering such new vehicle, manufactured home, recreational vehicle, vessel, watercraft, motorboat, or other boat and motor shall have the tax stamp provided for in this section affixed on such Manufacturer's Certificate or Statement of Origin.
Added by Laws 1971, c. 177, § 2, operative July 1, 1971. Amended by Laws 1972, c. 97, § 2, operative July 1, 1972; Laws 1973, c. 271, § 2, operative July 1, 1973; Laws 1978, c. 216, § 2, emerg. eff. April 21, 1978; Laws 1981, c. 118, § 30; Laws 1984, c. 195, § 8, eff. Jan. 1, 1985; Laws 2022, c. 282, § 239, emerg. eff. May 19, 2022.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5304. Purchase of stamps - Form - Distribution - Custody.

The tax stamps required by this act to be placed upon Manufacturer's Certificates or Statements of Origin of new automobiles, new trucks, new travel trailers, new manufactured homes, new recreational vehicles, new motorcycles, new vessels, new watercraft, new motorboats and other new boats and new motors, and on the applications for registration of the vehicles described in Section 5303 of this title shall be manufactured or purchased by the Oklahoma Tax Commission in the required amounts. Said tax stamps shall be of such design, color combination and material as the Tax Commission shall deem necessary for the administration of this tax and to afford the best security to the tax revenue involved. The Commission may require any manufacturer of such tax stamps to furnish a bond in such amount as it deems necessary to protect the state and counties against loss. The Tax Commission shall distribute such tax stamps to the county treasurer of each county, taking such receipt therefor as may be necessary, and said county treasurer shall have the responsibility of the custody and the sale of said stamps to the person required by this act to obtain same, and shall have the duty of accounting for said stamps to their respective counties, and to the Oklahoma Tax Commission as it may require.
Laws 1971, c. 177, § 4, operative July 1, 1971; Laws 1972, c. 97, § 4, operative July 1, 1972; Laws 1973, c. 271, § 4, operative July 1, 1973; Laws 1978, c. 216, § 4, emerg. eff. April 21, 1978; Laws 1981, c. 118, § 32.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5305. Apportionment of revenue.

The county treasurer shall, at the end of each calendar month, apportion all collections from the sales of the tax stamps herein provided for as follows:
Two percent (2%) shall be deposited to the credit of the General Revenue Fund of the State Treasury, and
Forty-nine percent (49%) shall be allocated to the schools of the county on an ADA basis, and forty-nine percent (49%) shall go to the general fund of the county.
Amended by Laws 1986, c. 223, § 49, operative July 1, 1986.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5306. Qualifications.

When used in this act, the terms "automobile", "truck", "manufactured home", "travel trailer" and "motorcycle" shall have the meanings as same are respectively defined in the Oklahoma Vehicle License and Registration Act, and the terms "new automobile", "new truck", "new motorcycle", "new manufactured home" and "new recreational vehicle" shall be given the same meaning as the term "new vehicle" is defined in the Oklahoma Vehicle License and Registration Act. Vessel and motors shall have the same meanings as in the Oklahoma Vessel and Motor Registration Act. The term "truck" shall also include truck-tractors and farm trucks, but this act shall not be construed as relieving or exempting from ad valorem taxation the inventory of dealers in special mobilized machinery, motor homes or any other similar self-propelled vehicles.
Laws 1971, c. 177, § 6, operative July 1, 1971; Laws 1972, c. 97, § 5, operative July 1, 1972; Laws 1973, c. 271, § 5, operative July 1, 1973; Laws 1978, c. 216, § 5, emerg. eff. April 21, 1978; Laws 1981, c. 118, § 33.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions.

A. A tax is hereby imposed, in lieu of the ad valorem tax on certain items of the whole goods inventories, both new and used items, owned and/or possessed for sale or lease by retailers of farm tractors and other equipment as defined by subsection C of this section.
B. Items to be taxed in lieu of ad valorem pursuant to the provisions of this section are those items of inventory of whole goods agricultural equipment and whole goods attachments thereto received from suppliers of agricultural equipment, if said items have a retail list price of Five Hundred Dollars ($500.00) or higher but not including repair or replacement parts. The tax shall be paid by the dealer on such items in lieu of the annual ad valorem tax assessment of dealer's average inventory but shall not relieve any other property of the dealer from ad valorem taxation. Each dealer shall maintain a sales log for applicable items pursuant to this section with a serial number where applicable. The log shall be subject to inspection by county assessors. Equipment sold by consignment or by auctions where the selling agent does not take title to the equipment shall continue to be subject to ad valorem taxation. Sales of covered whole goods items between dealers shall be considered wholesale transactions and shall not be subject to the tax imposed by this section until sold at retail.
C. For purposes of this act, a retailer of farm tractors and other equipment is any person having a franchise or dealer agreement for selling and retailing farm tractors and farm implements. On and after January 1, 1993, those business entities which do not have a franchise or dealer agreement for retailing farm equipment, but which from time to time publicly buy and sell such farm equipment shall also be subject to the provisions of this section, and the tax imposed by this section shall apply to the same items and under the same conditions as apply to franchised dealers.
D. "Whole goods agricultural equipment" shall be defined as any machine, including but not limited to a farm tractor, combine, plow or baler, capable of performing agricultural operations either with power from its own engine, or when drawn or otherwise moved by another whole goods unit. "Whole goods attachments" shall be defined as those complete attachments which, when fitted to, drawn or otherwise moved by other equipment, perform specialized agricultural operations. Such attachments include, but shall not be limited to, combine headers, mowers, swathers, shredders and cultivation and haying equipment.
Added by Laws 1991, c. 149, § 1, eff. Jan. 1, 1992. Amended by Laws 1992, c. 360, § 7, eff. July 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.

A. The in-lieu tax imposed in Section 5401 of this title shall apply on the date of sale or lease and shall be evidenced by a tax stamp. The tax stamp shall be based on the following actual sales price without reduction for any trade-in:
1. Beginning with sales of Five Hundred Dollars ($500.00) to One Thousand Nine Hundred Ninety-nine Dollars ($1,999.00): $6.00;
2. Two Thousand Dollars ($2,000.00) to Nine Thousand Nine Hundred Ninety-nine Dollars ($9,999.00): $12.00;
3. Ten Thousand Dollars ($10,000.00) to Nineteen Thousand Nine Hundred Ninety-nine Dollars ($19,999.00): $18.00;
4. Twenty Thousand Dollars ($20,000.00) to Twenty-nine Thousand Nine Hundred Ninety-nine Dollars ($29,999.00): $24.00;
5. Thirty Thousand Dollars ($30,000.00) to Thirty-nine Thousand Nine Hundred Ninety-nine Dollars ($39,999.00): $36.00;
6. Forty Thousand Dollars ($40,000.00) to Forty-nine Thousand Nine Hundred Ninety-nine Dollars ($49,999.00): $48.00;
7. Fifty Thousand Dollars ($50,000.00) to Fifty-nine Thousand Nine Hundred Ninety-nine Dollars ($59,999.00): $60.00;
8. Sixty Thousand Dollars ($60,000.00) to Sixty-nine Thousand Nine Hundred Ninety-nine Dollars ($69,999.00): $72.00;
9. Seventy Thousand Dollars ($70,000.00) to Seventy-nine Thousand Nine Hundred Ninety-nine Dollars ($79,999.00): $84.00;
10. Eighty Thousand Dollars ($80,000.00) to Eighty-nine Thousand Nine Hundred Ninety-nine Dollars ($89,999.00): $96.00; and
11. Ninety Thousand Dollars ($90,000.00) and above: $108.00.
B. The appropriate tax stamp or stamps shall be affixed by the dealer to the dealer's copy of the sales invoice covering new or used whole goods agricultural equipment and whole goods attachments thereto sold before transferring ownership to any new or used farm implement.
Added by Laws 1991, c. 149, § 2, eff. Jan. 1, 1992. Amended by Laws 1992, c. 360, § 8, eff. July 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.

A. The tax stamp or stamps required by Section 5402 of this title to be affixed upon the dealer's copy of the sales invoice covering each new or used whole goods agricultural equipment or whole goods attachment thereto sold shall be manufactured or purchased by the Oklahoma Tax Commission in the required amounts. Said tax stamps shall be of such design, color combination and material and value in multiples of Six Dollars ($6.00) as the Tax Commission shall deem necessary for the administration of this tax and to afford the best security to the tax revenue involved. Said stamps shall be purchased by dealers in the county where the business is located.
B. The Commission may require any manufacturer of such tax stamps to furnish a bond in such amount as it deems necessary to protect the state and local taxing entities against loss.
C. The Tax Commission shall distribute such tax stamps to the county treasurer of each county, taking such receipt therefor as may be necessary. The county treasurer shall have the responsibility of the custody and the sale of the stamps to the person required by Section 5402 of this title to obtain such stamps. In addition, the county treasurer shall have the duty of accounting for said stamps to their respective counties, and to the Oklahoma Tax Commission as it may require.
Added by Laws 1991, c. 149, § 3, eff. Jan. 1, 1992. Amended by Laws 1992, c. 360, § 9, eff. July 1, 1992.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation.

The county treasurer shall apportion each month all collections from the sale of tax stamps pursuant to Section 5402 of this title as follows:
1. Two percent (2%) shall be deposited to the credit of the General Revenue Fund of the State Treasury; and
2. Ninety-eight percent (98%) shall be distributed as if said funds had been collected as ad valorem tax where the farm implement dealer's business is located.
Funds received by taxing jurisdictions from this source shall be utilized as if the said funds had in fact been generated by ad valorem taxes, including servicing of debt by sinking funds. On and after January 1, 1993, and at the end of each calendar year thereafter, the treasurer shall furnish a report to the county assessor, which shall show the total amount of in-lieu taxes authorized by this act and apportioned during the fiscal year to those taxing jurisdictions authorized to receive revenue from such in-lieu taxes. The assessor shall calculate annually the amount of assessed valuation that otherwise would be displaced by such in-lieu tax, by dividing the total amount of revenue derived from such tax apportioned to each taxing jurisdiction by the actual millage rate levied by each taxing jurisdiction during the fiscal year. The assessor shall add the result of that calculation to the actual assessed valuation of each taxing jurisdiction to determine the new adjusted assessed valuation of each taxing jurisdiction, and said adjusted assessed valuation shall be used for all purposes, including the determination of debt limits, in the following fiscal year whenever the term "assessed valuation" is required to be used.
Added by Laws 1991, c. 149, § 4, eff. Jan. 1, 1992. Amended by Laws 1992, c. 27, § 1, eff. July 1, 1992; Laws 1993, c. 146, § 26.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6001. Definitions.

As used in Section 6001 et seq. of this title:
1. "Aircraft" means and includes every self-propelled plane, airplane, helicopter, or balloon or sailplane manufactured by mass production or individually constructed or assembled, used, or designed for navigation or flight in the air or airspace, and subject to registration with the Federal Aviation Administration;
2. "Commercial airline" means an air carrier, foreign air carrier or intrastate air carrier, as defined by Section 40102 of Title 49 of the United States Code, 49 U.S.C., Section 40102, and operating pursuant to Part 121 or 129 of Title 14 of the Code of Federal Regulations, 14 CFR, Part 121 or 129, or conducting scheduled or unscheduled services pursuant to Part 135 thereof, provided any such aircraft used to provide such services operates under Part 135 for at least fifty percent (50%) of its annual operations. For the purpose of satisfying this requirement, such operations may not include those chartered by the aircraft owner as an individual or as a business entity in which the aircraft owner owns a majority interest;
3. "Purchase price" means the total amount paid for the aircraft whether paid in money or otherwise. "Purchase price" is further defined as the fair market value when no current purchase is involved; and
4. "Use" means and includes the operation or basing of an aircraft on or from any airport in this state for a period of thirty (30) days or more. For purposes of Section 6001 et seq. of this title, the term "use" does not apply to aircraft which are intended for exclusive use in another state, but which are stored in this state pending shipment to such other state, or aircraft which are retained in this state solely for fabrication, repair, testing, alteration, modification, refurbishing or maintenance.
Added by Laws 1984, c. 138, § 2, operative July 1, 1984. Amended by Laws 1995, c. 337, § 12, emerg. eff. June 9, 1995; Laws 1996, c. 344, § 2, eff. July 1, 1996; Laws 2000, c. 239, § 2, eff. July 1, 2000; Laws 2018, c. 276, § 1, emerg. eff. May 10, 2018.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6002. Levy of tax - Interest.

Beginning on and after July 1, 1984, there shall be levied an excise tax of three and one-fourth percent (3 1/4%) of the purchase price of each aircraft that is to be registered with the Federal Aviation Administration, upon the transfer of legal ownership of any such aircraft or the use of any such aircraft within this state. The excise tax levied pursuant to the provisions of Sections 6001 through 6004 of this title is in lieu of all other taxes on the transfer or the first registration in this state on aircraft, including optional equipment and accessories attached thereto at the time of sale and sold as a part thereof, except annual aircraft registration fees. The tax hereby levied shall be due at the time of the transfer of legal ownership or first registration in this state, and shall be collected by Service Oklahoma at the time of the issuance of a certificate of registration for any such aircraft. The excise tax levied pursuant to the provisions of this section shall be delinquent from and after the twentieth day after the legal ownership or possession of any aircraft is obtained. Any person failing or refusing to pay the tax provided for in this section on or before the date of delinquency shall pay, in addition to the tax, a penalty of ten percent (10%) on the total amount of tax due. Interest shall be collected on the total delinquent tax at the rate of one and one-fourth percent (1 1/4%) per month from the date of the delinquency until the tax is paid.
Added by Laws 1984, c. 138, § 3, operative July 1, 1984. Amended by Laws 1985, c. 179, § 95, operative July 1, 1985; Laws 1991, c. 342, § 25, emerg. eff. June 15, 1991; Laws 2023, c. 365, § 9, eff. July 1, 2024.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license.

Service Oklahoma shall require every person licensed as a dealer in aircraft pursuant to the provisions of Sections 251 through 257 of Title 3 of the Oklahoma Statutes to make a report to Service Oklahoma within a period of thirty (30) days after the transfer by such person of the legal ownership of any aircraft. The report shall be made on a form prescribed and furnished by Service Oklahoma, showing the name and address of the purchaser, a description of the aircraft including the name of the manufacturer, the Federal Aviation Administration registration number of the aircraft, the type and year manufactured, the serial number, the date of the transfer, whether the aircraft is exempt from the aircraft excise tax pursuant to Section 6003 of this title, and the amount of the sale price. Service Oklahoma may cancel or suspend the license of any person licensed as a dealer in aircraft pursuant to the provisions of Sections 251 through 257 of Title 3 of the Oklahoma Statutes who shall fail or refuse to comply with the provisions of Sections 6001 through 6007 of this title.
Added by Laws 1984, c. 138, § 5, operative July 1, 1984. Amended by Laws 2022, c. 169, § 1, eff. Nov. 1, 2022; Laws 2023, c. 365, § 11, eff. July 1, 2024.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6005. Distribution of revenues.

For the fiscal year beginning July 1, 2022, and all subsequent fiscal years, one hundred percent (100%) of the revenues derived pursuant to the provisions of Sections 6001 through 6007 of this title shall be paid monthly by the Oklahoma Tax Commission to the State Treasurer and shall be placed to the credit of the Oklahoma Department of Aerospace and Aeronautics Revolving Fund.
Added by Laws 1984, c. 138, § 6, operative July 1, 1984. Amended by Laws 1998, c. 303, § 1, eff. July 1, 1999; Laws 1999, c. 283, § 3, eff. July 1, 1999; Laws 2015, c. 347, § 1, eff. Nov. 1, 2015; Laws 2022, c. 148, § 1, eff. July 1, 2022; Laws 2023, c. 126, § 25, eff. Nov. 1, 2023.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6006. Seizure and sale of aircraft.

A. If the owner of an aircraft subject to the tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title fails or refuses to pay such tax after proper demand thereof by an officer or agent of Service Oklahoma, such officer or agent shall report such failure to Service Oklahoma, and shall seize and hold the aircraft in the same manner as provided for in Section 116.14 of Title 47 of the Oklahoma Statutes for the seizure of motor vehicles.
B. Service Oklahoma, upon demand of the owner of such aircraft, shall accord a hearing to the owner as provided for by law and enter its findings and order accordingly. If it shall be determined by Service Oklahoma that such tax is due and payable, then it shall issue its warrant directly to the sheriff of the county in which the aircraft is located, and direct the sale of such aircraft according to the same procedures provided for in Section 116.14 of Title 47 of the Oklahoma Statutes for the sale of vehicles for failure to pay the annual license fee. Such seizure and sale of such aircraft may include both the registration fee due and the excise tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title, together with all costs of advertisement and sale. The sale shall be conducted in the same manner as provided for by law for the sale of personal property under execution.
Added by Laws 1984, c. 138, § 7, operative July 1, 1984. Amended by Laws 2023, c. 365, § 12, eff. July 1, 2024.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6007. Rules and regulations.

Authority is hereby given to Service Oklahoma to promulgate all necessary rules and regulations for the purpose of implementing and enforcing the provisions of Sections 6001 through 6005 of this title.
Added by Laws 1984, c. 138, § 8, operative July 1, 1984. Amended by Laws 2023, c. 365, § 13, eff. July 1, 2024.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6101. Assessments - Rebates.

A. All parties required to pay an assessment pursuant to Section 173 of Title 85 of the Oklahoma Statutes shall be entitled to receive a rebate equal to two-thirds (2/3) of the amount of the assessment actually paid, subject to application to and approval of the same by the Oklahoma Tax Commission. This rebate shall only apply to assessments due after January 15, 2002. This rebate shall not be considered in determining tax liability of an insurer pursuant to Section 629 of Title 36 of the Oklahoma Statutes.
B. Beginning January 1, 2003, the Oklahoma Tax Commission shall accept applications for rebates from all eligible parties for assessments paid pertaining to the previous calendar year. If any party fails to apply for a rebate on or before May 31 of each year, the Tax Commission shall reduce the amount of the rebate in the application by ten percent (10%). No rebates shall be paid until after July 1 of each year.
C. The Oklahoma Tax Commission may promulgate rules as necessary to effectuate the provisions of this act.
Added by Laws 2002, c. 31, § 2, emerg. eff. April 10, 2002. Amended by Laws 2007, c. 155, § 16, eff. Nov. 1, 2007.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6102. Workers' Compensation Assessment Rebate Fund.

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Workers’ Compensation Assessment Rebate Fund”. The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for deposit into the fund. The amount deposited shall be appropriate to pay the rebates provided for in Section 2 of this act. All of the amounts deposited in such fund shall be used and expended by the Oklahoma Tax Commission solely for the purpose of payment of rebates authorized by Section 2 of this act. The liability of the State of Oklahoma to make the rebate payments under Section 2 of this act shall be limited to the balance contained in the fund created by this section.
Added by Laws 2002, c. 31, § 3, emerg. eff. April 10, 2002.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6501. Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021.

This act shall be known and may be cited as the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021".
Added by Laws 2021, c. 157, § 1, eff. Nov. 1, 2021.
2023 Oklahoma Statutes › Title 68. Revenue and Taxation › §68-6502. Definitions.

As used in this act:
1. "Charging station" means equipment by which electric current is transferred to the power system of an electric vehicle together with the real property upon which such equipment is located or affixed;
2. "Charging station operator" means any person, firm, general partnership, limited partnership, limited liability partnership, corporation, limited liability company or any other lawfully recognized business entity that owns or operates or owns and operates a charging station in the state;
3. "Electric vehicle" means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics:
a.
a 100%-electric motor vehicle originally equipped so that the vehicle:
(1)
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,
(2)
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
(3)
which has at least four wheels,
b.
a plug-in hybrid electric motor vehicle which is originally equipped so that the vehicle:
(1)
draws propulsion energy from:
(a)
an internal combustion engine, and
(b)
a battery with at least five (5) kilowatt hours of capacity, which can be recharged from an external source of electricity,
(2)
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
(3)
which has at least four wheels,
c.
for purposes of this paragraph, the term "electric 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;
4. "Legacy chargers" means charging stations in operation prior to November 1, 2021, that have never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or are incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session; and
5. "Public charging station" means a location at which a charging station owner or operator conducts for-profit business using a metered system for the delivery of electric power to an electric vehicle and charges the customer either for the electricity transferred to the power system of the vehicle or for the duration of time during which electricity is transferred to the power system of the vehicle.
Added by Laws 2021, c. 157, § 2, eff. Nov. 1, 2021.