Oklahoma Statutes
Title 68. Revenue and Taxation

§68-101. Tax code. - The several tax laws recodified as Tax Codes, together with...

§68-102. Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator. - The "Oklahoma Tax Commission" is hereby created, and shall possess...

§68-102.1. Salaries. - A. For any period commencing on or after January, 1995,...

§68-102.2. Political activities by members of Tax Commission prohibited. - No member of the Oklahoma Tax Commission shall, directly or...

§68-102.3. Additional duties and compensation for commissioners. - In addition to their other duties, the members of the...

§68-103. Conduct of hearings - Production of books and records - Perjury. - In the performance of its duties, as defined by law,...

§68-104. Employees and expenses - Bonds. - The Tax Commission may employ such employees and incur such...

§68-105. Attorneys for Commission. - A. The Tax Commission shall employ a Chief Attorney to...

§68-105.1. Designation of peace officer to conduct personnel investigations and background checks. - The Oklahoma Tax Commission shall have the authority to designate...

§68-107. Disbursements to be within appropriations. - The total amount disbursed by the Tax Commission in any...

§68-108. Schedule of fees and charges - Transcripts and other services. - The Tax Commission shall have the authority to adopt and...

§68-109. Legislative intent. - It is hereby declared to be the intention of the...

§68-110. Repealer. - 68 O.S.1961, Sections 1, 3, 4, 5, 6, 7, 8,...

§68-112. Tax Commission Fund - Credits for all miscellaneous receipts. - All miscellaneous receipts authorized by law to be charged and...

§68-113. Tax Commission Reimbursement Fund - Full-time employees. - A. There is hereby created in the State Treasury a...

§68-114. Payment of fees for employees in performance of duties. - The Oklahoma Tax Commission may expend monies to pay membership...

§68-116. Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund. - For the purpose of assisting the public in locating owners...

§68-117. Electronic access to data and reports. - The Oklahoma Tax Commission, upon request, shall provide the Office...

§68-118. Written estimate of revenue gain or loss and written statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues. - A. Upon receipt of a written request from a member...

§68-119. Notice to vendors in annexed territory of applicable sales tax rate. - Upon receipt of a notice and map and plat from...

§68-120. Out-of-State Tax Collections Enforcement Act of 2017. - A. This act shall be known and may be cited...

§68-201. Purpose of Article. - The purpose of this article, which may be cited as...

§68-202. Definitions. - The terms defined in this section shall, in this article,...

§68-203. Enforcement by Tax Commission - Rules – Electronic filing. - The Oklahoma Tax Commission is hereby authorized to enforce the...

§68-204. Records of official acts of Commission - Fees. - The Tax Commission shall keep a record of all its...

§68-205. Records and files of Commission confidential and privileged - Exceptions - Report. - A. The records and files of the Oklahoma Tax Commission...

§68-205.1. Municipal sales tax - Report of certain information. - A. To determine the actual municipal sales tax liability of...

§68-205.2. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds. - A. For purposes of this section, a "qualified entity" shall...

§68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation. - A. The Oklahoma Tax Commission shall prepare and maintain a...

§68-205.6. Disclosure of taxpayers who claimed tax credits. - A. The Oklahoma Tax Commission shall prepare and maintain a...

§68-206. Examinations or investigations. - (a) In the administration of this article or any state...

§68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses. - When it is deemed advisable by the Oklahoma Tax Commission...

§68-207. Hearings by Tax Commission. - (a) Incidental to the performance of its duties in the...

§68-208. Notice of hearing. - Any notice required by this article, or any state tax...

§68-209. Notice to Commission's attorney before judicial hearing - Costs. - No court of this state shall hear or try any...

§68-210. Bonds. - (a) Any bond required to be filed to protect the...

§68-211. Return of deposited money or securities to taxpayer. - When, to secure compliance with the provisions of this article...

§68-212. Cancellation or refusal of license or permit. - A. The Tax Commission is authorized to cancel or to...

§68-212.1. Definitions. - A. As used in this section, the term: 1. “Automated...

§68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due. - Where, as security for the payment of any state tax,...

§68-214. Release of property from lien - Execution and recording. - The Oklahoma Tax Commission may release any property from the...

§68-215. Collection of taxes, penalties, in same manner as personal debt. - (a) The taxes, fees, interest, and penalties imposed or levied...

§68-216. Extension of time for filing return. - The Tax Commission, whenever in its judgment good cause exists...

§68-216.2. Tax amnesty program. - For the purpose of encouraging the voluntary disclosure and payment...

§68-216.3. Voluntary Compliance Initiative. - A. For the purpose of encouraging the voluntary disclosure and...

§68-216.4. Voluntary Disclosure Initiative. - A. For the purpose of encouraging the voluntary disclosure and...

§68-216.5. Statutory voluntary compliance initiative – Participation for previous participants limited. - No taxpayer shall be allowed to participate in a statutory...

§68-217. Interest and penalties on delinquent taxes – Interest on refunds. - A. If any amount of tax imposed or levied by...

§68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities. - A. All remittances of taxes and fees under any state...

§68-218.1. False or bogus check - Penalties. - A. Any person who shall knowingly give a false or...

§68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases. - The Oklahoma Tax Commission is authorized to enter into an...

§68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations. - A. In accordance with the provisions of the amendment to...

§68-220. Waiver or remission of interest or penalties - Voluntary disclosure agreements. - A. The interest or penalty or any portion thereof ordinarily...

§68-221. Reports or returns by taxpayer. - A. If any taxpayer shall fail to make any report...

§68-221.1. Date of postmark deemed to be date of delivery or of payment. - A. For any return, claim, statement, or other document required...

§68-222. Procedure on default of taxpayer in enumerated matters. - (a) If any taxpayer shall fail or refuse to make...

§68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return. - A. No assessment of any tax levied under the provisions...

§68-224. Declaration of termination of taxable period and acceleration of assessment. - (a) If the Tax Commission, notwithstanding that a tax return...

§68-225. Appeals. - A. Any taxpayer aggrieved by any order, ruling, or finding...

§68-226. Action to recover taxes as additional remedy to aggrieved taxpayer. - (a) In addition to the right to a protest of...

§68-227. Erroneous payments - Claims for refund - Demand for hearing. - A. Except as provided in subsection B of Section 1361.2...

§68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid. - A. Notwithstanding the provisions of any state tax law relating...

§68-228. Hearings on claims for refunds. - (a) If, upon the hearing as required by Section 227...

§68-228.1. Payment of refunds. - Except as otherwise provided by law, claims for refunds which...

§68-229. Refunds - Interest. - In case of any judgment rendered under any provision of...

§68-230. Certificate of indebtedness to state - Recording and indexing - Lien status. - The Oklahoma Tax Commission may issue to the county clerk...

§68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses. - A. If any tax, imposed or levied by any state...

§68-231.1. Additional penalty for failure to pay delinquent taxes. - An additional penalty of Fifteen Dollars ($15.00) or an amount...

§68-231.2. Attachment of assets of delinquent taxpayer. - Upon a final determination by a court of competent jurisdiction...

§68-231.3. Recovery of fees and costs by Tax Commission. - The Tax Commission shall be entitled to recover from the...

§68-232. Injunction proceedings. - When any reports required under any state tax law have...

§68-233. Municipalities - Procedure when taxes delinquent. - (a) In case any city, town, county, or other political...

§68-234. Lien for unpaid taxes, interest and penalties. - A. All taxes, interest and penalties imposed by the provisions...

§68-235. Fiduciaries - Final accounts. - (a) No final account of any fiduciary shall be allowed...

§68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission. - The Tax Commission may prescribe rules and regulations governing the...

§68-237. Taxes imposed by other States. - The courts of this state shall recognize and enforce liability...

§68-238. Conduct of business or activities without license or permit. - Any person, association, or corporation required to obtain a license...

§68-238.1. State licenses – Collection of income taxes – Notification - Definitions. - A. It is the intent of the Legislature that the...

§68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary action. - A. It is the intent of the Legislature that the...

§68-239. Continuance of business or operations after forfeiture of required bond. - Any person, association, or corporation who, after the forfeiture by...

§68-240. Failure or refusal to file report or return - Penalty. - (a) Any taxpayer who, due to intentional disregard of any...

§68-240.1. False return or return with intent to defraud - Penalty. - A. Any taxpayer who, with intent to defraud the state...

§68-241. False or fraudulent reports, returns - Penalty - Venue. - A. Any person required to make, render, sign or verify...

§68-242. False entries or neglect to make entries - Penalty - Venue. - Any person, whether acting for himself or for any other...

§68-243. Evidence and witnesses - Penalty - Venue. - (a) Any person, or any member of any firm or...

§68-244. False answers to questions or false affidavits. - Any person, or member of any firm or association, or...

§68-245. Verification of reports or returns. - Reports or returns or other matter which are required by...

§68-246. Penalty. - Any person who shall knowingly verify, by oath, affirmation, or...

§68-247. Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose. - Any taxpayer who files a purported state tax return or...

§68-248. Commission may require taxpayer to furnish certain information. - In addition to information required on any state tax return...

§68-249. Tax preparers - Duties - Violations - Penalties. - A. Any person that prepares any state tax returns or...

§68-250. Register of tax warrants - Establishment and maintenance - Public inspection. - The Oklahoma Tax Commission shall establish and maintain a register...

§68-251. Filing petitions and applications for collection of delinquent taxes by mail. - Notwithstanding the provisions of any statute or court rule to...

§68-252. Attorney General - Duty to prosecute actions to collect certain taxes. - In addition to the obligations of state or local agencies...

§68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable. - A. When the Oklahoma Tax Commission files a proposed assessment...

§68-254. Garnishment to collect delinquent taxes, penalties, or interest. - A. Upon a hearing with notice the Oklahoma Tax Commission...

§68-255. Contracting with debt collection agency to collect delinquent taxes. - A. In order to facilitate and expedite the collection of...

§68-255.1A. Authority to enter into contracts with state agencies for collection assistance. - In order to facilitate and expedite the collection of any...

§68-255.2. Authority to assess, collect and enforce retail medical marijuana sales. - As provided in Section 426 of Title 63 of the...

§68-256. Taxpayer assistance program. - A. The Tax Commission shall establish a taxpayer assistance program...

§68-256.1. Program to educate businesses selling or leasing tangible personal property without a permit. - A. The Oklahoma Tax Commission shall establish a program that...

§68-257. Notice of changes in state tax law. - The Tax Commission shall inform taxpayers that the Tax Commission...

§68-258. Service of summons or notice in state tax proceedings. - Notwithstanding the provisions of any statute to the contrary, employees...

§68-259. Additional penalty in criminal proceedings for violating state tax law. - An additional penalty of an amount equal to ten percent...

§68-261. Data processing services - Bonds - Contracts. - The Oklahoma Tax Commission may expend funds for data processing...

§68-262. Audits of entities believed to owe additional taxes. - The Oklahoma Tax Commission may contract with private auditors or...

§68-263. Attachment of sums due taxpayer from state. - A. If any tax warrant or certificate remains outstanding and...

§68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty. - A. Notwithstanding the provisions of Section 205 of this title...

§68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund. - A. There is hereby created in the State Treasury a...

§68-270. Certification of credit qualification – Report of credits claimed and allowed. - A. Notwithstanding any other provisions of this section, the Oklahoma...

§68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection. - The Oklahoma Tax Commission shall coordinate with city and county...

§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages. - Notwithstanding any other provision of law, one or more members...

§68-283. Aggregate business filing and remittance. - A. For all taxable years which begin on or after...

§68-291. Incidence analysis of legislative measures to change the tax system. - A. At the request of the Chair of the Finance...

§68-295. Tax credit data available online. - A. The Oklahoma Tax Commission is authorized and directed to...

§68-301. Definitions. - For purposes of Section 301 et seq. of this title:...

§68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes. - There is hereby levied upon the sale, use, gift, possession,...

§68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues. - A. In addition to the tax levied in Section 302...

§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue. - (a) In addition to the tax levied in Sections 302...

§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues. - (a) In addition to the tax levied in Sections 302,...

§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment. - (a) In addition to the tax levied in Sections 302,...

§68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment. - A. Effective January 1, 2005, in addition to the tax...

§68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue. - A. For the purpose of providing revenue for the support...

§68-302-7a. State Health Care Enhancement Fund. - There is hereby created in the State Treasury a fund...

§68-303. Purpose of tax - Disposition of revenue. - The sale, gift, barter, or exchange of cigarettes, or the...

§68-304. Licenses - Fees - Conditions - Revocation or suspension. - A. Every manufacturer and wholesaler of cigarettes in this state,...

§68-305. Stamps required - Seizure. - A. Every wholesaler doing business within this state and required...

§68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation. - A. It shall be unlawful to affix a stamp to...

§68-305.2. Revolving fund for Office of Attorney General. - There is hereby created in the State Treasury a revolving...

§68-306. Sale, when tax not paid or stamps not affixed. - It shall be unlawful for any person to sell, or...

§68-307. Consumer bringing cigarettes from without state as retailer. - A consumer who secures cigarettes from without the state and...

§68-308. Purchase, manufacture, custody, and sale of stamps. - (a) The stamps placed upon packages of cigarettes shall be...

§68-309. Carriers transporting cigarettes. - A. The right of a carrier in this state to...

§68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred. - For the purpose of allowing compensation for the costs necessarily...

§68-312. Records and reports. - A. Every person subject to the payment of a tax...

§68-312.1. Procedures for maintaining records and filing reports - Required information. - A. The Oklahoma Tax Commission, if in its discretion it...

§68-313. Wholesale and retail stocks to be kept separate. - (a) Any person holding under this article a wholesale and...

§68-314. Salesmen for manufacturers - Records and reports. - (a) Salesmen in the employ of a manufacturer, and handling...

§68-315. Inspections and examinations. - For the purpose of enabling the Oklahoma Tax Commission to...

§68-316. Offenses - Penalties. - A. Any person, other than a consumer, who shall: 1....

§68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting. - (a) Any person who shall, without the authorization of the...

§68-317.1. Delivery sale to underage individual. - A. No person shall make a delivery sale of cigarettes...

§68-317.8. Actions to prevent or restrain violations. - The Attorney General or his or her designee, or any...

§68-317.9. Restrictions on delivering cigarettes - Violations. - A. No person or entity engaged in the business of...

§68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination. - (a) No wholesaler's license shall be issued under this article...

§68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses. - A. Every person making application for a distributing agent's license...

§68-321. Exemptions from tax. - The following sales are hereby exempted from the stamp excise...

§68-322. Rules and regulations. - The Oklahoma Tax Commission shall prescribe such rules and make...

§68-323. Restricted to sale or distribution to inmates - Possession by others. - The sale of such exempted cigarettes shall be restricted to...

§68-324. Compliance with law. - All manufacturers, wholesalers, jobbers, retailers or other persons selling or...

§68-325. Continuity of law. - It is hereby declared that it is the intention of...

§68-326. Short title. - This act shall be known and may be cited as...

§68-327. Definitions. - The following words, terms and phrases, when used in this...

§68-328. Sales at less than cost; penalty. - a. It shall be unlawful for any retailer or wholesaler,...

§68-329. Cost to wholesaler; meaning. - a. The term "cost to the wholesaler" shall mean the...

§68-330. Cost to the retailer; meaning. - a. The term "cost to the retailer" shall mean the...

§68-331. Sales by a wholesaler to a sub-jobber. - When a wholesaler sells cigarettes and/or tobacco products to a...

§68-332. Sales by a wholesaler to a wholesaler. - When one wholesaler sells cigarettes and tobacco products to any...

§68-333. Combination sales. - In all advertisements, offers for sale or sales involving two...

§68-334. Sales exceptions. - The provisions of this act shall not apply to sales...

§68-335. Advertising of certain sales; good faith. - a. Any retailer may advertise, offer to sell, or sell...

§68-336. Sales contracts void. - Any contract expressed or implied, made by any person in...

§68-337. Admissible evidence. - a. In determining "cost to the retailer" and "cost to...

§68-338. Sales outside ordinary channels of business; effect. - In establishing the cost of cigarettes and tobacco products to...

§68-339. Cost survey; admissibility. - a. Where a cost survey, pursuant to recognized statistical and...

§68-340. Association empowered to file suits. - Any duly organized and existing trade association, whether incorporated or...

§68-341. Cancellation of license for violations. - The Oklahoma Tax Commission shall cancel the license of any...

§68-342. Partial unconstitutionality. - The provisions of this act shall be deemed to be...

§68-343. Violations - Injunctions - Damages. - A. The Commission or any person injured by any violation,...

§68-344. Enforcement of act. - The Oklahoma Tax Commission shall prescribe, adopt and enforce rules...

§68-345. Licenses required. - After the effective date of this act, no person shall...

§68-346. Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits. - A. The Legislature finds that: 1. Federal law recognizes the...

§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees. - The provisions of Sections 3 through 6 of this act...

§68-348. Definitions. - As used in Sections 346 through 352 of this title:...

§68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps. - A. Sales of cigarettes and other tobacco products by retailers...

§68-350. Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes. - A. Every wholesaler, jobber or warehouseman doing business within this...

§68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler. - If a wholesaler timely accepts documentation as prescribed by the...

§68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission. - A. All unstamped cigarettes sold or shipped to tribally owned...

§68-352. Disposition of revenues. - A. Except as otherwise provided in subsection D of Section...

§68-360.1. Short title. - Sections 1 through 8 of this act shall be known...

§68-360.2. Declaration of public policy. - The Oklahoma Legislature declares that violations of Sections 600.1 through...

§68-360.3. Definitions. - As used in the Master Settlement Agreement Complementary Act: 1....

§68-360.4. Certification by manufacturer. - A. 1. Every tobacco product manufacturer whose cigarettes are sold...

§68-360.5. Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State. - A. Any nonresident or foreign nonparticipating manufacturer that has not...

§68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families. - For each nonparticipating manufacturer located outside the United States, each...

§68-360.6. Submission of information by stamping agents – Escrow deposits. - A. Not later than twenty (20) calendar days after the...

§68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction. - A. In addition to or in lieu of any other...

§68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs. - A. The Attorney General need not place on the directory...

§68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond. - A. Notwithstanding any other provision of law, any nonparticipating manufacturer...

§68-360.10. Authority of Attorney General to request monthly reports of sales. - A. The Attorney General may, when considered necessary for the...

§68-380. Use or possession of cigarette rolling vending machines. - A. It is hereby declared that the Oklahoma Legislature finds...

§68-400. Short title - Tobacco Products Tax Enforcement Act of 2021. - This act shall be known and may be cited as...

§68-400.1. Tobacco Products Tax Enforcement Unit. - A. For the purpose of enforcing the tobacco tax laws...

§68-400.2. Remittance of tax – Wholesaler monthly tax report. - A. The excise tax imposed pursuant to the provisions of...

§68-400.3. Retailer or consumer backup tax – Vendor liability. - A. In the event the tax imposed by Section 400...

§68-400.4. Remittance of backup tax – Filing of monthly report and affidavit. - In the event the tax imposed by this act is...

§68-400.5. Retailer purchases from licensed wholesaler required. - A. Retailers shall only purchase tobacco products from an Oklahoma-licensed...

§68-400.6. Tobacco Products Tax Enforcement Unit Revolving Fund. - A. There is hereby created in the State Treasury a...

§68-401. Definitions. - For the purpose of this article: 1. The word "person"...

§68-402. Amount of tax. - There shall be levied, assessed, collected and paid in respect...

§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues. - In addition to the tax levied by Section 402 of...

§68-402-3. Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment. - A. In addition to the tax levied in Sections 402...

§68-403. Payment of tax by wholesalers. - A. The excise taxes levied by this article shall be...

§68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes. - A. The Oklahoma Tax Commission is hereby authorized and empowered,...

§68-403.2. Unlawful products – Prima facie evidence of violation. - A. It shall be unlawful for any person to sell,...

§68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue. - The sale, barter or exchange of tobacco products or possession...

§68-407. Regulations - Punishment for prohibited practices or hindering inspection. - It shall be provided by regulations of the Tax Commission...

§68-410. Administration and enforcement of Article. - The Tax Commission shall administer and enforce all provisions of...

§68-412. Untaxed merchandise - Surety or bond - Tax. - A. Every wholesaler who purchases or allows to come into...

§68-413. Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations. - The right of a carrier in this state to carry...

§68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations. - A. Each truck or vehicle wherefrom tobacco products are sold...

§68-415. Wholesale and retail licenses required – Application - Penalties. - A. Every wholesaler of tobacco products in this state, as...

§68-417. Seizure of products and vehicles for violations. - A. All tobacco products upon which a tax is levied...

§68-418. Transportation or possession of products for which taxes have not been paid - Penalties. - A. It shall be unlawful for any person to transport...

§68-419. Exempt sales. - The following sales are hereby exempted from the tobacco products...

§68-420. Rules and regulations. - The Oklahoma Tax Commission shall prescribe such rules and make...

§68-420.1. Maintenance of copies of invoices or equivalent documentation. - A. Each wholesaler of tobacco products, as defined in Section...

§68-421. Restriction on exempt sales - Possession by others. - The sale of such tobacco products under paragraph 1 of...

§68-422. Sellers or distributors – Compliance – Revocation of license. - All wholesalers or retailers selling or distributing such tobacco products...

§68-423. Intention of Legislature. - It is hereby declared to be the intention of the...

§68-424. Application of §§ 425 to 428 of this title. - The provisions of Sections 9 through 12 of this act...

§68-425. Definitions. - As used in Sections 425 through 429 of this title:...

§68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products. - A. It shall be unlawful for any person knowingly to...

§68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax. - Every wholesaler doing business within this state and required to...

§68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission. - A. All untaxed tobacco products sold or shipped to tribally...

§68-429. Disposition of revenues. - A. Any revenue from a payment in lieu of excise...

§68-450.1. Definitions. - As used in Sections 1 through 9 of this act:...

§68-450.2. Levy of tax - Calculation. - There shall be levied, assessed, collected, and paid in respect...

§68-450.3. Manner of payment of tax - Intent and purpose of act. - A. The tax levied by Section 2 of this act...

§68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings. - A. The Commission shall promulgate rules and regulations for a...

§68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties. - A. The taxable period of the tax levied by Section...

§68-450.6. Exemptions from tax. - Nothing in this act requires any person, including but not...

§68-450.7. Disposition of revenues. - The revenue, including interest and penalties, collected pursuant to this...

§68-450.8. Civil and criminal penalties - Immunities. - A. Any dealer violating the provisions of this act, except...

§68-450.9. Reuse of used stamp prohibited - Penalty. - A. No person shall willfully remove or otherwise prepare any...

§68-451. Capital Improvement Fund. - There is hereby created in the State Treasury a special...

§68-452. Expenditure of funds. - Revenues dedicated, apportioned, deposited and accruing to the credit of...

§68-500.1. Short title. - Sections 1 through 63 of this act shall be known...

§68-500.2. Legislative intent and purpose. - A. It is the intent of this act to amend,...

§68-500.3. Definitions. - As used in the Motor Fuel Tax Code: 1. "Act"...

§68-500.4. Levy of tax. - A. A tax is imposed on all gasoline, compressed natural...

§68-500.4A. Levy of tax equal to reduction in federal excise tax. - A. In the event that, by federal law, the federal...

§68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue. - A. For the purpose of providing revenue for the support...

§68-500.5. Presumptions. - A. Except as otherwise provided in paragraph 11 of Section...

§68-500.6. Apportionment of gasoline and compressed natural gas tax. - A. The tax of sixteen cents ($0.16) per gallon of...

§68-500.6a. Distribution of tax revenue. - All revenue from the tax of eight one-hundredths of one...

§68-500.7. Apportionment of diesel fuel tax. - A. The tax of thirteen cents ($0.13) per gallon of...

§68-500.8. Measurement of tax on importer gallons and supplier gallons. - A. The tax imposed by this act on use of...

§68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate. - A. The tax imposed by Section 4 of this act...

§68-500.10. Exemptions from motor fuels tax. - Subject to the procedural requirements and conditions set out in...

§68-500.10-1. Ethanol credit – Refund claims process. - A. As used in this section: 1. “Ethanol” means a...

§68-500.11. Perfecting exemption for exports. - The exemption for exports: 1. Under paragraph 1 of Section...

§68-500.12. Regulations for exempt use of kerosene. - Exempt use of K-1 kerosene shall be governed by regulations...

§68-500.13. Procedures for tax exempt sales of motor fuel to governmental agencies. - The exemption for sales of motor fuel for use by...

§68-500.14. Perfection of certain exemptions by refund claim. - A. 1. The exemption for use pursuant to paragraph 11...

§68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel. - All exemptions under Section 10 of this act, not expressly...

§68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund. - A. To claim a refund under Sections 10 through 14...

§68-500.17. Interest on refund. - If a refund is not issued within twenty (20) days...

§68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers. - Except as otherwise provided in the Motor Fuel Tax Code,...

§68-500.19. Election regarding fuel removals from out-of-state terminals. - A. Any licensed supplier or licensed permissive supplier may make...

§68-500.20. Precollection and remittance of tax by suppliers. - A. The tax imposed by Sections 500.4 and 500.4B of...

§68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators. - The terminal operator of a terminal in this state is...

§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances. - Each supplier and bonded importer who sells motor fuel shall...

§68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission. - A. Each purchaser that desires to make an election under...

§68-500.24. Suppliers' entitlement to credit for uncollectible taxes. - A. In computing the amount of motor fuel tax due,...

§68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers. - Each licensed tank wagon operator-importer who is liable for the...

§68-500.26. Remittance by electronic funds transfer required. - All suppliers and bonded importers required to remit the motor...

§68-500.27. Retainage of 0.1% of tax for administrative costs. - Every supplier and permissive supplier which properly remits tax under...

§68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor. - A. In the event the tax imposed by Section 500.4...

§68-500.29. Diversions of motor fuel - Payment of tax. - A. In the event an exporter diverts motor fuel removed...

§68-500.30. Deferred payment by vendors without eligible purchaser. - A. The final report required by Section 40 of this...

§68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax. - A. Each person blending untaxed materials, including blendstocks, fuel grade...

§68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax. - Subject to gallonage limits and other conditions established by the...

§68-500.33. Licenses. - A. Each supplier engaged in business in this state as...

§68-500.34. License application process. - A. Each application for a license under this act shall...

§68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond. - A. 1. Terminal operators shall be required to post a...

§68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business. - A. If the applicant and bond are approved, the Commission...

§68-500.37. Supplier reports. - A. For the purpose of determining the amount of precollected...

§68-500.38. Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers. - A. Each licensed occasional importer and each licensed bonded importer...

§68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators. - A. Each person operating a terminal in this state shall...

§68-500.40. Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status. - A. Every licensee shall, upon the discontinuance, sale, or transfer...

§68-500.41. Exporter reports. - A. Each person licensed as an exporter shall file by...

§68-500.42. Licensed transporter reports. - A. Each person licensed as a transporter in this state...

§68-500.43. Payment of tax by consumer. - In the event the tax imposed by this act is...

§68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties. - A. Each person operating a refinery, terminal, or bulk plant...

§68-500.45. Transporters to carry and follow information in shipping documents - Shipping documents to be provided to certain outlets - Retention of shipping documents - Acceptance of delivery without shipping documents prohibited - Penalties. - A. Each person transporting motor fuel in a fuel transportation...

§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief. - A. The Commission shall promulgate rules for relief in a...

§68-500.47. Reliance on certain representations. - The supplier and the terminal operator shall be entitled to...

§68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties. - A. Except as expressly provided in subsection B of this...

§68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure. - A. Except as provided in subsections C and D of...

§68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure. - A. In the event that an importer acquires motor fuel...

§68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties. - A. No person shall export motor fuel from this state...

§68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties. - A. No person shall operate or maintain a motor vehicle...

§68-500.53. Failure to obtain required licenses - Penalties. - No person shall engage in any business activity in this...

§68-500.54. Certain statements on shipping papers prohibited. - A. No terminal operator shall imprint, and no supplier shall...

§68-500.55. Notice to be provided and posted with dyed diesel fuel. - A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY...

§68-500.56. Shipping papers to meet tamper-resistant standards. - Each terminal operator in this state and every supplier licensed...

§68-500.57. Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees. - A. No person shall sell or hold for sale dyed...

§68-500.58. Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor vehicle in violation of act - Transporting motor fuel without adequate shipping papers - Terminal operators failing to meet shipping paper requirements -... - A. A supplier, permissive supplier, or importer who knowingly fails...

§68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption. - If a person is found operating a motor vehicle in...

§68-500.60. Inspections. - A. The Commission, or its appointees, including federal government employees...

§68-500.61. Audits and examinations - Penalties. - A. The Commission or any authorized deputy, employee, or agent...

§68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes. - The tax imposed by Section 4 of this act shall...

§68-500.63. Sale of motor fuels by Indian tribes. - A. The Legislature hereby finds: 1. Some Indian tribes within...

§68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security. - A. If a contract requires one party to reimburse another...

§68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways. - A. The tax levied by this act shall not apply...

§68-601. Definitions. - For the purposes of this article: 1. "Motor vehicle" or...

§68-602. Purpose of Article - Apportionment and use of revenues. - It is hereby declared to be the purpose of Section...

§68-603. Levy of tax - Retention of portion for proper remission. - A. In consideration of the use of the highways of...

§68-605. Exemptions. - The tax levied by this article shall not apply to...

§68-606. Accrual of liability - Persons liable - Exemptions. - The liability for the tax imposed by this article shall...

§68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes. - A. Before any person imports gasoline or diesel fuel into...

§68-607.1. Operation of vehicle without proper display of identification credentials - Penalties. - A penalty of not less than Fifty Dollars ($50.00) shall...

§68-608. Display of license - Operating vehicle without license - Penalties - Venue. - (a) Every person operating a motor vehicle on the highways...

§68-609. Reports and payments to Commission - Delinquent payments. - A. Every person licensed under this article shall make and...

§68-610. Records of importers. - (a) Each Motor Fuel/Diesel Fuel Importer for Use must maintain...

§68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations. - (a) Any person importing motor fuel or diesel fuel into...

§68-613. Discontinuance of operations. - (a) Whenever any person to whom a Motor Fuel/Diesel Fuel...

§68-614. Interstate carriers - Partial invalidity. - Nothing in this article shall be construed as requiring interstate...

§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure. - Any person licensed under the Motor Fuel/Diesel Fuel Importer for...

§68-616. Citation. - Sections 601 through 615 of this title shall be known...

§68-701. Definitions. - The following words and phrases when used in this act...

§68-702. Purpose of act - Collection, report and payment of tax. - It is hereby declared to be the purpose of this...

§68-703. Imposition of tax. - (a) There is hereby levied and imposed an excise tax...

§68-704. Apportionment and use of proceeds of tax. - A. The purpose of Section 701 et seq. of this...

§68-705. Additional tax. - (a) There is hereby levied and imposed an excise tax...

§68-706. Purpose, apportionment and distribution of tax. - It is hereby declared to be the purpose of the...

§68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited. - In the event the tax herein imposed on special fuels...

§68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues. - A. In addition to the excise taxes levied by Sections...

§68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues. - A. There is hereby levied an excise tax of one...

§68-707.3. Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues. - A. In addition to the excise taxes levied by Sections...

§68-708. Exemptions from tax. - The tax levied by this act shall not apply to:...

§68-709. Special fuel dealers' and users' licenses. - (a) Before any person uses any special fuel in this...

§68-710. Reports by dealers and users - Payment of tax. - (a) Every special fuel dealer and special fuel user must...

§68-711. Registration of vehicles - Use of liquefied gas from cargo tank. - (a) Before any motor vehicle is operated on the public...

§68-712. Records of dealers and users. - Every special fuel dealer using special fuel to propel any...

§68-713. Unlicensed first time users - Payment of tax - Credit or refund. - Any person operating any motor vehicle on the highways of...

§68-714. Accrual of liability for tax - Liability of lessees. - The liability for the tax imposed by this act shall...

§68-715. Cessation of use of special fuel. - Whenever any person to whom a special fuel dealer's license...

§68-716. Invoices - Record of deliveries. - Every person acting as a special fuel dealer who sells...

§68-717. Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports. - All persons manufacturing, refining, producing, importing or causing to be...

§68-718. Reports by carriers. - The Tax Commission may require any railroad company, street, suburban...

§68-719. Violations - Punishment - Venue. - Any person who uses special fuel in this state without...

§68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act. - Nothing in this act shall be construed as requiring interstate...

§68-721. Lien of tax. - The tax levied by this act is hereby declared to...

§68-722. Tax credit on special fuels consumed outside State - Application and procedure. - Any person licensed as a special fuel dealer or special...

§68-723. Fee in lieu of tax. - A. In lieu of the special fuel tax imposed by...

§68-804. Additional tax to absorb federal credit. - In case the tax levied upon the value of the...

§68-804.1. Estate tax lien. - For deaths occurring on or after January 1, 2010, no...

§68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions. - A. There is hereby levied upon the production of asphalt,...

§68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination. - The Oklahoma Tax Commission shall adopt rules and regulations which...

§68-1001.2. Definitions. - As used in this article: (a) "Gas" means natural gas...

§68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions. - A. As used in this section: 1. Prior to January...

§68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules. - A. Producers of natural gas and casinghead gas who incur...

§68-1002. Failure to make report of gross production - A. If any person shall fail to make the report...

§68-1003. Tax on oil recovered or from unknown sources. - A. It shall be the duty of the Oklahoma Tax...

§68-1004. Apportionment and use of proceeds of tax. - A. As used in this section: 1. "Moving five-year average...

§68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties. - (a) Upon request of the Tax Commission, every railroad company,...

§68-1006. Payment where ownership is in dispute - Assignment as security. - Whenever oil, gas or any other minerals upon which gross...

§68-1007. Purchaser to withhold tax - Payment by purchaser. - All purchasers of oil or gas, or other minerals subject...

§68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions. - A. Except as set forth in subsection B of this...

§68-1008a. Refund of payments to Commissioners of the Land Office. - A. If any person responsible for paying oil or gas...

§68-1009. Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price – Payment pursuant to contract or agreement. - A. The gross production tax on asphalt and on ores...

§68-1010. Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports. - A. The tax provided for in Section 1001 et seq....

§68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return. - A. On or before November 25, 2004, all persons who...

§68-1011. Statements as to tax on settlements. - All statements or settlement sheets for oil, gas or casinghead...

§68-1012. Lien for tax - Liability not released by provision for payment. - The tax herein referred to shall, at all times, be...

§68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections. - A. The Tax Commission is hereby authorized and empowered to...

§68-1013a. Seller and purchaser to secure and retain invoice copies. - A copy of the invoice required to be made by...

§68-1014. Amended reports. - All producers, refiners, processors or purchasers of oil or gas...

§68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit. - All persons operating refineries or processing plants engaged in the...

§68-1015.1. Oil reclamation - Permits. - A. All persons operating reclaiming plants, or reclaiming oil, upon...

§68-1017. Noncompliance by producers, refiners, processors or purchasers. - Failure on the part of any person, producer, refiner, processor,...

§68-1018. Tax on uranium. - The purpose of the following sections of this article is...

§68-1019. Definitions. - The following words, terms and phrases shall when used in...

§68-1020. Application of Sections 1017 to 1020. - A gross production tax equal to five percent (5%) of...

§68-1021. Reports and collection - Apportionment. - The gross production tax levied by the preceding section shall...

§68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied thereon. - When an increase in the gross value of petroleum or...

§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax. - In the event the gross value of petroleum or other...

§68-1024. Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections. - A. The Tax Commission may release to any person the...

§68-1101. Excise tax on oil - Additional tax. - A. Prior to July 1, 2026, and as provided in...

§68-1102. Excise tax on gas - Additional tax. - A. Prior to July 1, 2026, and as provided in...

§68-1103. Deposit, apportionment and use of proceeds of tax. - A. 1. Prior to July 1, 2026, and as provided...

§68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level. - The additional excise tax levied by subsection A of Section...

§68-1104. Due date of tax - Delinquency - Reports on leases. - (a) The tax provided for in Section 1101 and Section...

§68-1105. Failure to make report. - If any person, firm, association or corporation shall fail to...

§68-1106. Exemption - Refund. - The provisions of the gross production tax law in respect...

§68-1201. Corporations and organizations to which article applicable. - The terms of this article shall apply to every corporation...

§68-1202. "Doing Business" defined. - When the term "doing business" is used in this article,...

§68-1203. Tax on domestic corporations and business organizations. - There is hereby levied and assessed a franchise or excise...

§68-1204. Tax on foreign corporations and business organizations. - There is hereby levied and assessed upon every corporation, association,...

§68-1205. Minimum and maximum taxes. - A. In determining the amount of tax to be levied,...

§68-1206. Corporations and organization exempted. - The terms of this article shall not apply to the...

§68-1207. No tax for year in which other tax or fee paid. - The tax herein levied shall not be exacted for the...

§68-1208. Purpose and disposition of revenue - When due. - A. It is hereby declared to be the purpose of...

§68-1209. Capital - Computation. - (a) For the purpose of computing the amount of annual...

§68-1210. Annual statement or return. - A. In addition to any other statement required by law,...

§68-1211. Organization of business trust. - The county clerks of the several counties of the state...

§68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture. - A. If the report required pursuant to the provisions of...

§68-1212.1. Moratorium on requirement to pay or remit certain taxes. - A. Notwithstanding any other provision of law, there is hereby...

§68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance. - The provisions of Section 205 of this title shall not...

§68-1214. Exemption from excise and income taxes - License fee. - Each cooperative and each foreign corporation transacting business in this...

§68-1350. Citation. - This article shall be known as and may be cited...

§68-1351. Intent. - It is hereby declared that the intent of the Legislature...

§68-1352. Definitions. - As used in the Oklahoma Sales Tax Code: 1. "Bundled...

§68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined. - As used in the Oklahoma Sales Tax Code, the terms...

§68-1353. See the following versions: - OS 68-1353v1 (HB 3037, Laws 2022, c. 240, § 1)....

§68-1353v1. Purpose of article - Apportionment of revenues. - A. It is hereby declared to be the purpose of...

§68-1353v2. Purpose of article - Apportionment of revenues. - A. It is hereby declared to be the purpose of...

§68-1354. Tax levy - Rate - Sales subject to tax. - A. There is hereby levied upon all sales, not otherwise...

§68-1354.7. Streamlined Sales Tax System Act - Short title. - This act shall be known and may be cited as...

§68-1354.8. Streamlined Sales Tax System Act - Legislative findings. - The Legislature finds that: 1. State and local tax systems...

§68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status. - The Oklahoma Tax Commission shall enter into discussions with states...

§68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project. - The Oklahoma Tax Commission is authorized to participate in a...

§68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information. - Return information submitted to any party or parties acting for...

§68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title. - Sections 1354.14 through 1354.23 of this title shall be known...

§68-1354.15. Definitions. - As used in the Streamlined Sales and Use Tax Administration...

§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose. - The Legislature finds that a streamlined sales and use tax...

§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board. - For the purposes of representing this state on the governing...

§68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement. - Subject to the provisions of Section 1354.20 of this title,...

§68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state. - No provision of the Agreement authorized by this act in...

§68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement. - The Oklahoma Tax Commission shall not enter into the Streamlined...

§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement. - The Agreement authorized by this act is an accord among...

§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement. - A. The Agreement authorized by this act binds and inures...

§68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability. - A. A certified service provider is the agent of a...

§68-1354.24. Amnesty for uncollected or unpaid sales or use taxes. - A. If the Oklahoma Tax Commission enters into the Streamlined...

§68-1354.25. Effective date of state or local sales and use tax rate changes. - The effective date of state or local sales and use...

§68-1354.26. Refund of incorrectly paid sales or use taxes. - A. A consumer may seek a refund of incorrectly paid...

§68-1354.27. Sourcing of retail sale or lease or rental. - A. The retail sale, excluding lease or rental, of a...

§68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form. - A. Notwithstanding the provisions of Section 20 of this act,...

§68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis. - A. For the purpose of this section, the following definitions...

§68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs. - A. If the Oklahoma Tax Commission enters into the Streamlined...

§68-1354.32. Database describing boundary changes for taxing jurisdictions. - The Oklahoma Tax Commission shall: 1. Provide and maintain a...

§68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests. - A. The purpose of this section is to set forth...

§68-1354.34. Taxability matrix - Relief from liability. - A. The Tax Commission shall complete a taxability matrix as...

§68-1354.35. Tax on bundled transactions. - The total gross receipts or sales price of a “bundled...

§68-1354.36. One-subject requirement for sales tax levies submitted to county voters. - After January 1, 2016, every sales tax levy submitted to...

§68-1355. Exemptions - Subject to other tax. - There are hereby specifically exempted from the tax levied pursuant...

§68-1355.1. Leased passenger vehicles - Report of lease. - Any person, firm, corporation or other entity which leases a...

§68-1356. See the following versions: - OS 68-1356v1 (SB 1496, Laws 2022, c. 314, § 1)....

§68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility. - (A) In order to qualify for any exemption authorized by...

§68-1356.2. Sales tax exemption - Unlawful use - Penalties. - A. No person shall claim a sales tax exemption granted...

§68-1356v1. Exemptions - Governmental and nonprofit entities. - Exemptions - Governmental and nonprofit entities. There are hereby specifically...

§68-1356v2. Exemptions - Governmental and nonprofit entities. - Exemptions - Governmental and nonprofit entities. There are hereby specifically...

§68-1356v3. Exemptions - Governmental and nonprofit entities. - Exemptions - Governmental and nonprofit entities. There are hereby specifically...

§68-1357. See the following versions: - OS 68-1357v1 (HB 1198, Laws 2017, c. 229, § 10)....

§68-1357.4. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunication services and equipment - Sales tax refund - Computation of interest - Clai... - A. In order to administer the exemption for sales of...

§68-1357.5. Aircraft maintenance or manufacturing facilities - Sales of tangible property consumed or incorporated in construction or expansion - Sales tax refund - Computation of interest - Documentation of claims - Affidavits by contractors. - A. In order to administer the exemption for sales to...

§68-1357.6. Drugs and medical devices and equipment - Exemption. - A. Effective July 1, 1992, there are hereby exempted from...

§68-1357.7. Horses - Exemption. - There are hereby specifically exempted from the tax levied by...

§68-1357.9. Service transactions among related entities - Exemptions. - A. There are exempt from the taxes imposed by Section...

§68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions. - A. The sale of an article of clothing or footwear...

§68-1357.21. Broadband exemption – Administered as rebate - Qualifications. - A. The exemption authorized by the provisions of paragraph 43...

§68-1357v1. Exemptions – General. - Exemptions – General. There are hereby specifically exempted from the...

§68-1357v2. Exemptions – General. - Exemptions – General. There are hereby specifically exempted from the...

§68-1357v3. Exemptions – General. - Exemptions – General. There are hereby specifically exempted from the...

§68-1357v4. Exemptions – General. - Exemptions – General. There are hereby specifically exempted from the...

§68-1358. Exemptions - Agriculture. - Exemptions – Agriculture. A. There are hereby specifically exempted from...

§68-1358.1. Exemptions - Agriculture - Proof of eligibility. - A. In order to qualify for any exemption authorized by...

§68-1359. Exemptions - Manufacturing - Exemptions - Manufacturing. There are hereby specifically exempted from the...

§68-1359.1. Manufacturers - Refund of certain state and local sales taxes. - A. In order to administer the exemption for sales to...

§68-1359.2. Manufacturer exemption permit. - A. In order to qualify for the exemption authorized in...

§68-1360. Exemptions - Corporations - Partnerships. - Exemptions - Corporations - Partnerships. There are hereby specifically exempted...

§68-1361. Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect. - A. 1. Except as otherwise provided by subsection C of...

§68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality. - A. If a vendor, in good faith, timely accepts from...

§68-1361.2. Disabled veterans' exemption - Proof of eligibility required. - A. In order to claim the exemption authorized by paragraph...

§68-1362. Remittance of tax - Tax brackets. - A. Except as otherwise provided by Section 1361 of this...

§68-1363. Classification of vendors. - Classification of vendors. For the purpose of this article, all...

§68-1364. Permits to do business. - Permits to do business. A. Every person desiring to engage...

§68-1364.1. Direct payment permits. - A. Every person who qualifies pursuant to subsection B of...

§68-1364.2. Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions. - A. Promoters or organizers of special events shall submit an...

§68-1364.3. Hearings - Increased enforcement personnel. - In order to increase the collection of sales and use...

§68-1365. When tax due - Reports - Records. - When Tax Due – Reports – Records. A. The tax...

§68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns. - A. The Oklahoma Tax Commission shall allow any Model 1,...

§68-1366. Deduction from taxable sales for bad debts. - A. There is herein provided a deduction to the vendor...

§68-1368. Bond or security. - Bond or Security. (A) The Tax Commission may require every...

§68-1368.3. Noncompliant taxpayer - Delinquency - Business closure. - A. As used in this section, "noncompliant taxpayer" means any...

§68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay. - (A) All taxes levied in this article which are delinquent...

§68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy. - A. In accordance with the provisions of Section 1 of...

§68-1370.1. Counties - Sales tax. - Notwithstanding the provisions of Section 1370 of this title and...

§68-1370.2. Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period. - Notwithstanding the provisions of Section 1370 of this title and...

§68-1370.2A. Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities. - Notwithstanding the provisions of Section 1370 of this title and...

§68-1370.3. County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission. - A. Any person who is a resident of and domiciled...

§68-1370.4. County sales tax - Conditions for levy. - Notwithstanding the provisions of Section 1370 of this title and...

§68-1370.5. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects. - A. Notwithstanding the provisions of Section 1370 of this title...

§68-1370.6. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund projects for new public improvements. - A. Notwithstanding the provisions of Section 1370 of this title...

§68-1370.7. Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution. - A. As used in this section, the following terms shall...

§68-1370.8. Creation of hospital authorities - Sales tax levy - Dissolution. - A. In accordance with the provisions of Section 1 of...

§68-1370.9. Lodging tax – Approval by voters – Designation of purpose – Revolving funds. - A. In addition to any other sales tax levied by...

§68-1371. County sales tax - Assessment, collection, and enforcement. - Any sales tax levied by a county pursuant to the...

§68-1372. County sales tax as lien. - The sales tax levied by a county and any penalties...

§68-1373. Sales Tax Remitting Account - Creation - Contents - Investment of deposits. - A. There is hereby created within the State Treasury an...

§68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties. - A. Not later than the fifth day of each month,...

§68-1375. Digital mapping system - Information to vendors. - A. In order to provide for the efficient and accurate...

§68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions. - The following activities, either singularly or in the aggregate, with...

§68-1377. Clothing or footwear - Certain sales exempted from county sales tax. - The sales tax imposed by any county or authority authorized...

§68-1391. Definitions. - As used in this act: 1. "Affiliated person" means a...

§68-1392. Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits. - A. Subject to the provisions of subsections C and D...

§68-1393. Marketplace facilitators and referrers - Non-election - Notice requirements. - A. A marketplace facilitator or a referrer required to make...

§68-1394. Marketplace facilitators and referrers - Written report to purchasers or remote sellers. - A. A marketplace facilitator required to make an election under...

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Oklahoma Statutes Title 68. Revenue and Taxation

Oklahoma Statutes
Title 68. Revenue and Taxation