Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 1 - Administrative Operations › Subchapter 1 - General Provisions › Section 710:1-1-2 - General description of the Oklahoma Tax Commission

Current through Vol. 41, No. 20, July 1, 2024
(a)
History.
The Oklahoma Tax
				Commission, from its inception in 1931, has been responsible for the collection
				and administration of various tax sources and the apportionment of these
				revenues to state funds which provide monies for education, transportation,
				recreation, social welfare, and the myriad of other services provided for the
				citizens of Oklahoma.
(b)
Composition.
The Tax Commission is comprised of three members
				(Chairman, Vice Chairman, and Secretary-Member) who are appointed by the
				Governor with the advice and consent of the State Senate and serve terms of six
				years each. The Commission appoints an administrator who is the administrative
				officer of the Tax Commission and manages the activities of its employees. The
				title of the administrative officer shall be Executive Director.
(c)
Duties.
It is the
				Commission's responsibility to supervise the administration and enforcement of
				state tax laws and the collection of a majority of all state-levied taxes and
				fees. The Commission directs the collection and distribution of the tax and
				license sources under its administration and, by statute, is responsible for
				apportioning such tax revenues to the various state funds. In addition, the
				Oklahoma Tax Commission allocates directly to local units of government certain
				state-collected levies earmarked to counties, school districts and
				municipalities. On a contract basis with individual municipalities and
				counties, the Tax Commission is involved with the administration, collection
				and distribution of city and county sales taxes and use taxes.
(d)
Areas of administration.
The
				public may make submissions and requests to the Commission in the following
				areas of taxation and licensing:
(1)
				Admission Tax
(2) Aircraft Excise
				Tax
(3) Aircraft License
				Fee
(4) Alcoholic Beverage
				Tax
(5) Amateur Radio Operators
				License Plate
(6) Bingo
				Tax
(7) Charity Games Tax
(8) Cigarette Tax & License
(9) Coin Device Decals and Distributor
				Permits
(10) Compressed Natural
				Gas
(11) Computer Enhancement Fund
(12) Controlled Dangerous
				Substances Tax Stamps
(13) County
				Clerk Fees
(14) Diesel Fuel Excise
				Tax
(15) Documentary Stamp
				Tax
(16) Driving Record
				Fee
(17) Energy Resources
				Assessment
(18) Farm Implement Tax
				Stamp
(19) Franchise Tax
(20) Freight Car Tax
(21) Gasoline Excise Tax
(22) Gross Production Tax
(23) Horsetrack Gaming Fees
(24) Income Tax
(25) Income Tax - Check-Offs
(26) Liquefied Natural Gas
(27) Medical Marijuana Excise Tax
(28) Mixed Beverage Gross Receipts Tax
(29) Motor Vehicle
				Collections
(30) Motor Vehicle
				Rental Tax
(31) Multiple Injury
				Trust Fund
(32) Nascar License
				Plates
(33) 911 Wireless Telephone
				Fee
(34) Occupational Health &
				Safety Tax
(35) Oklahoma Tax
				Commission Reimbursement
(36) Organ
				Donor Program
(37) Pari-Mutuel
				Tax
(38) Petroleum Excise
				Tax
(39) Pick Six/Seven
				Tax
(40) Printing and Revolving
				Account
(41) Professional Sporting
				Event Ticket Fees
(42) Public
				Services Penalties
(43) Registered
				Agents Fee
(44) Rural Electric
				Co-op Tax & License
(45) Sales
				Tax
(46) Sales Tax
				Permits
(47) Sales Tax Vendor's
				Lists
(48) Special Fuel
				Decals
(49) Special Fuel Use
				Tax
(50) Special License
				Plates
(51) Special Printing
				Account
(52) Storage Leakage
				Fund
(53) Sustaining Energy
				Resources Fee
(54)
				Telecommunications for the Hearing-Impaired Surcharge
(55) Tobacco Products Tax & License
(56) Transport & Reclaimer
				License Fees
(57) Tribal Cigarette
				& Tobacco Payments
(58)
				Unclassified Receipts
(59) Use
				Tax
(60) Used Tire Recycling
				Fee
(61) Vehicle Revenue Tax Stamps
(62) Warrant Release Filing Fee
(63) Wire Transmittal
				Fee
(64) Workers' Compensation -
				Insurance Premium Tax
(65) Workers'
				Compensation - Self-Insurance Guaranty Fund