Oklahoma Statutes
Title 68. Revenue and Taxation
§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 tax rate changes for services covering a period starting before and ending after the statutory effective date shall be as follows:

1. For a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and
2. For a rate decrease, the new rate shall apply to bills rendered on or after the effective date.
Added by Laws 2003, c. 413, § 18, eff. Nov. 1, 2003.

Structure Oklahoma Statutes

Oklahoma Statutes

Title 68. Revenue and Taxation

§68-101. Tax code.

§68-102. Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator.

§68-102.1. Salaries.

§68-102.2. Political activities by members of Tax Commission prohibited.

§68-102.3. Additional duties and compensation for commissioners.

§68-103. Conduct of hearings - Production of books and records - Perjury.

§68-104. Employees and expenses - Bonds.

§68-105. Attorneys for Commission.

§68-105.1. Designation of peace officer to conduct personnel investigations and background checks.

§68-107. Disbursements to be within appropriations.

§68-108. Schedule of fees and charges - Transcripts and other services.

§68-109. Legislative intent.

§68-110. Repealer.

§68-112. Tax Commission Fund - Credits for all miscellaneous receipts.

§68-113. Tax Commission Reimbursement Fund - Full-time employees.

§68-114. Payment of fees for employees in performance of duties.

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

§68-117. Electronic access to data and reports.

§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.

§68-119. Notice to vendors in annexed territory of applicable sales tax rate.

§68-120. Out-of-State Tax Collections Enforcement Act of 2017.

§68-201. Purpose of Article.

§68-202. Definitions.

§68-203. Enforcement by Tax Commission - Rules – Electronic filing.

§68-204. Records of official acts of Commission - Fees.

§68-205. Records and files of Commission confidential and privileged - Exceptions - Report.

§68-205.1. Municipal sales tax - Report of certain information.

§68-205.2. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds.

§68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation.

§68-205.6. Disclosure of taxpayers who claimed tax credits.

§68-206. Examinations or investigations.

§68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses.

§68-207. Hearings by Tax Commission.

§68-208. Notice of hearing.

§68-209. Notice to Commission's attorney before judicial hearing - Costs.

§68-210. Bonds.

§68-211. Return of deposited money or securities to taxpayer.

§68-212. Cancellation or refusal of license or permit.

§68-212.1. Definitions.

§68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due.

§68-214. Release of property from lien - Execution and recording.

§68-215. Collection of taxes, penalties, in same manner as personal debt.

§68-216. Extension of time for filing return.

§68-216.2. Tax amnesty program.

§68-216.3. Voluntary Compliance Initiative.

§68-216.4. Voluntary Disclosure Initiative.

§68-216.5. Statutory voluntary compliance initiative – Participation for previous participants limited.

§68-217. Interest and penalties on delinquent taxes – Interest on refunds.

§68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities.

§68-218.1. False or bogus check - Penalties.

§68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases.

§68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations.

§68-220. Waiver or remission of interest or penalties - Voluntary disclosure agreements.

§68-221. Reports or returns by taxpayer.

§68-221.1. Date of postmark deemed to be date of delivery or of payment.

§68-222. Procedure on default of taxpayer in enumerated matters.

§68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return.

§68-224. Declaration of termination of taxable period and acceleration of assessment.

§68-225. Appeals.

§68-226. Action to recover taxes as additional remedy to aggrieved taxpayer.

§68-227. Erroneous payments - Claims for refund - Demand for hearing.

§68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid.

§68-228. Hearings on claims for refunds.

§68-228.1. Payment of refunds.

§68-229. Refunds - Interest.

§68-230. Certificate of indebtedness to state - Recording and indexing - Lien status.

§68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses.

§68-231.1. Additional penalty for failure to pay delinquent taxes.

§68-231.2. Attachment of assets of delinquent taxpayer.

§68-231.3. Recovery of fees and costs by Tax Commission.

§68-232. Injunction proceedings.

§68-233. Municipalities - Procedure when taxes delinquent.

§68-234. Lien for unpaid taxes, interest and penalties.

§68-235. Fiduciaries - Final accounts.

§68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission.

§68-237. Taxes imposed by other States.

§68-238. Conduct of business or activities without license or permit.

§68-238.1. State licenses – Collection of income taxes – Notification - Definitions.

§68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary action.

§68-239. Continuance of business or operations after forfeiture of required bond.

§68-240. Failure or refusal to file report or return - Penalty.

§68-240.1. False return or return with intent to defraud - Penalty.

§68-241. False or fraudulent reports, returns - Penalty - Venue.

§68-242. False entries or neglect to make entries - Penalty - Venue.

§68-243. Evidence and witnesses - Penalty - Venue.

§68-244. False answers to questions or false affidavits.

§68-245. Verification of reports or returns.

§68-246. Penalty.

§68-247. Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose.

§68-248. Commission may require taxpayer to furnish certain information.

§68-249. Tax preparers - Duties - Violations - Penalties.

§68-250. Register of tax warrants - Establishment and maintenance - Public inspection.

§68-251. Filing petitions and applications for collection of delinquent taxes by mail.

§68-252. Attorney General - Duty to prosecute actions to collect certain taxes.

§68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable.

§68-254. Garnishment to collect delinquent taxes, penalties, or interest.

§68-255. Contracting with debt collection agency to collect delinquent taxes.

§68-255.1A. Authority to enter into contracts with state agencies for collection assistance.

§68-255.2. Authority to assess, collect and enforce retail medical marijuana sales.

§68-256. Taxpayer assistance program.

§68-256.1. Program to educate businesses selling or leasing tangible personal property without a permit.

§68-257. Notice of changes in state tax law.

§68-258. Service of summons or notice in state tax proceedings.

§68-259. Additional penalty in criminal proceedings for violating state tax law.

§68-261. Data processing services - Bonds - Contracts.

§68-262. Audits of entities believed to owe additional taxes.

§68-263. Attachment of sums due taxpayer from state.

§68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty.

§68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund.

§68-270. Certification of credit qualification – Report of credits claimed and allowed.

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

§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.

§68-283. Aggregate business filing and remittance.

§68-291. Incidence analysis of legislative measures to change the tax system.

§68-295. Tax credit data available online.

§68-301. Definitions.

§68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes.

§68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues.

§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue.

§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues.

§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment.

§68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment.

§68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue.

§68-302-7a. State Health Care Enhancement Fund.

§68-303. Purpose of tax - Disposition of revenue.

§68-304. Licenses - Fees - Conditions - Revocation or suspension.

§68-305. Stamps required - Seizure.

§68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation.

§68-305.2. Revolving fund for Office of Attorney General.

§68-306. Sale, when tax not paid or stamps not affixed.

§68-307. Consumer bringing cigarettes from without state as retailer.

§68-308. Purchase, manufacture, custody, and sale of stamps.

§68-309. Carriers transporting cigarettes.

§68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred.

§68-312. Records and reports.

§68-312.1. Procedures for maintaining records and filing reports - Required information.

§68-313. Wholesale and retail stocks to be kept separate.

§68-314. Salesmen for manufacturers - Records and reports.

§68-315. Inspections and examinations.

§68-316. Offenses - Penalties.

§68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting.

§68-317.1. Delivery sale to underage individual.

§68-317.8. Actions to prevent or restrain violations.

§68-317.9. Restrictions on delivering cigarettes - Violations.

§68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination.

§68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses.

§68-321. Exemptions from tax.

§68-322. Rules and regulations.

§68-323. Restricted to sale or distribution to inmates - Possession by others.

§68-324. Compliance with law.

§68-325. Continuity of law.

§68-326. Short title.

§68-327. Definitions.

§68-328. Sales at less than cost; penalty.

§68-329. Cost to wholesaler; meaning.

§68-330. Cost to the retailer; meaning.

§68-331. Sales by a wholesaler to a sub-jobber.

§68-332. Sales by a wholesaler to a wholesaler.

§68-333. Combination sales.

§68-334. Sales exceptions.

§68-335. Advertising of certain sales; good faith.

§68-336. Sales contracts void.

§68-337. Admissible evidence.

§68-338. Sales outside ordinary channels of business; effect.

§68-339. Cost survey; admissibility.

§68-340. Association empowered to file suits.

§68-341. Cancellation of license for violations.

§68-342. Partial unconstitutionality.

§68-343. Violations - Injunctions - Damages.

§68-344. Enforcement of act.

§68-345. Licenses required.

§68-346. Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits.

§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.

§68-348. Definitions.

§68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps.

§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.

§68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.

§68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission.

§68-352. Disposition of revenues.

§68-360.1. Short title.

§68-360.2. Declaration of public policy.

§68-360.3. Definitions.

§68-360.4. Certification by manufacturer.

§68-360.5. Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State.

§68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families.

§68-360.6. Submission of information by stamping agents – Escrow deposits.

§68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction.

§68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs.

§68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond.

§68-360.10. Authority of Attorney General to request monthly reports of sales.

§68-380. Use or possession of cigarette rolling vending machines.

§68-400. Short title - Tobacco Products Tax Enforcement Act of 2021.

§68-400.1. Tobacco Products Tax Enforcement Unit.

§68-400.2. Remittance of tax – Wholesaler monthly tax report.

§68-400.3. Retailer or consumer backup tax – Vendor liability.

§68-400.4. Remittance of backup tax – Filing of monthly report and affidavit.

§68-400.5. Retailer purchases from licensed wholesaler required.

§68-400.6. Tobacco Products Tax Enforcement Unit Revolving Fund.

§68-401. Definitions.

§68-402. Amount of tax.

§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.

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

§68-403. Payment of tax by wholesalers.

§68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes.

§68-403.2. Unlawful products – Prima facie evidence of violation.

§68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue.

§68-407. Regulations - Punishment for prohibited practices or hindering inspection.

§68-410. Administration and enforcement of Article.

§68-412. Untaxed merchandise - Surety or bond - Tax.

§68-413. Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations.

§68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations.

§68-415. Wholesale and retail licenses required – Application - Penalties.

§68-417. Seizure of products and vehicles for violations.

§68-418. Transportation or possession of products for which taxes have not been paid - Penalties.

§68-419. Exempt sales.

§68-420. Rules and regulations.

§68-420.1. Maintenance of copies of invoices or equivalent documentation.

§68-421. Restriction on exempt sales - Possession by others.

§68-422. Sellers or distributors – Compliance – Revocation of license.

§68-423. Intention of Legislature.

§68-424. Application of §§ 425 to 428 of this title.

§68-425. Definitions.

§68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.

§68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.

§68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.

§68-429. Disposition of revenues.

§68-450.1. Definitions.

§68-450.2. Levy of tax - Calculation.

§68-450.3. Manner of payment of tax - Intent and purpose of act.

§68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings.

§68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties.

§68-450.6. Exemptions from tax.

§68-450.7. Disposition of revenues.

§68-450.8. Civil and criminal penalties - Immunities.

§68-450.9. Reuse of used stamp prohibited - Penalty.

§68-451. Capital Improvement Fund.

§68-452. Expenditure of funds.

§68-500.1. Short title.

§68-500.2. Legislative intent and purpose.

§68-500.3. Definitions.

§68-500.4. Levy of tax.

§68-500.4A. Levy of tax equal to reduction in federal excise tax.

§68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.

§68-500.5. Presumptions.

§68-500.6. Apportionment of gasoline and compressed natural gas tax.

§68-500.6a. Distribution of tax revenue.

§68-500.7. Apportionment of diesel fuel tax.

§68-500.8. Measurement of tax on importer gallons and supplier gallons.

§68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate.

§68-500.10. Exemptions from motor fuels tax.

§68-500.10-1. Ethanol credit – Refund claims process.

§68-500.11. Perfecting exemption for exports.

§68-500.12. Regulations for exempt use of kerosene.

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

§68-500.14. Perfection of certain exemptions by refund claim.

§68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.

§68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.

§68-500.17. Interest on refund.

§68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.

§68-500.19. Election regarding fuel removals from out-of-state terminals.

§68-500.20. Precollection and remittance of tax by suppliers.

§68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators.

§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.

§68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.

§68-500.24. Suppliers' entitlement to credit for uncollectible taxes.

§68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.

§68-500.26. Remittance by electronic funds transfer required.

§68-500.27. Retainage of 0.1% of tax for administrative costs.

§68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor.

§68-500.29. Diversions of motor fuel - Payment of tax.

§68-500.30. Deferred payment by vendors without eligible purchaser.

§68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax.

§68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.

§68-500.33. Licenses.

§68-500.34. License application process.

§68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond.

§68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business.

§68-500.37. Supplier reports.

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

§68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators.

§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.

§68-500.41. Exporter reports.

§68-500.42. Licensed transporter reports.

§68-500.43. Payment of tax by consumer.

§68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties.

§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.

§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.

§68-500.47. Reliance on certain representations.

§68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties.

§68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure.

§68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure.

§68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties.

§68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties.

§68-500.53. Failure to obtain required licenses - Penalties.

§68-500.54. Certain statements on shipping papers prohibited.

§68-500.55. Notice to be provided and posted with dyed diesel fuel.

§68-500.56. Shipping papers to meet tamper-resistant standards.

§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.

§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 -...

§68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption.

§68-500.60. Inspections.

§68-500.61. Audits and examinations - Penalties.

§68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes.

§68-500.63. Sale of motor fuels by Indian tribes.

§68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security.

§68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways.

§68-601. Definitions.

§68-602. Purpose of Article - Apportionment and use of revenues.

§68-603. Levy of tax - Retention of portion for proper remission.

§68-605. Exemptions.

§68-606. Accrual of liability - Persons liable - Exemptions.

§68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes.

§68-607.1. Operation of vehicle without proper display of identification credentials - Penalties.

§68-608. Display of license - Operating vehicle without license - Penalties - Venue.

§68-609. Reports and payments to Commission - Delinquent payments.

§68-610. Records of importers.

§68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations.

§68-613. Discontinuance of operations.

§68-614. Interstate carriers - Partial invalidity.

§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.

§68-616. Citation.

§68-701. Definitions.

§68-702. Purpose of act - Collection, report and payment of tax.

§68-703. Imposition of tax.

§68-704. Apportionment and use of proceeds of tax.

§68-705. Additional tax.

§68-706. Purpose, apportionment and distribution of tax.

§68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited.

§68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues.

§68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues.

§68-707.3. Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues.

§68-708. Exemptions from tax.

§68-709. Special fuel dealers' and users' licenses.

§68-710. Reports by dealers and users - Payment of tax.

§68-711. Registration of vehicles - Use of liquefied gas from cargo tank.

§68-712. Records of dealers and users.

§68-713. Unlicensed first time users - Payment of tax - Credit or refund.

§68-714. Accrual of liability for tax - Liability of lessees.

§68-715. Cessation of use of special fuel.

§68-716. Invoices - Record of deliveries.

§68-717. Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports.

§68-718. Reports by carriers.

§68-719. Violations - Punishment - Venue.

§68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act.

§68-721. Lien of tax.

§68-722. Tax credit on special fuels consumed outside State - Application and procedure.

§68-723. Fee in lieu of tax.

§68-804. Additional tax to absorb federal credit.

§68-804.1. Estate tax lien.

§68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions.

§68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination.

§68-1001.2. Definitions.

§68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions.

§68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules.

§68-1002. Failure to make report of gross production

§68-1003. Tax on oil recovered or from unknown sources.

§68-1004. Apportionment and use of proceeds of tax.

§68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties.

§68-1006. Payment where ownership is in dispute - Assignment as security.

§68-1007. Purchaser to withhold tax - Payment by purchaser.

§68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions.

§68-1008a. Refund of payments to Commissioners of the Land Office.

§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.

§68-1010. Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports.

§68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return.

§68-1011. Statements as to tax on settlements.

§68-1012. Lien for tax - Liability not released by provision for payment.

§68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections.

§68-1013a. Seller and purchaser to secure and retain invoice copies.

§68-1014. Amended reports.

§68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit.

§68-1015.1. Oil reclamation - Permits.

§68-1017. Noncompliance by producers, refiners, processors or purchasers.

§68-1018. Tax on uranium.

§68-1019. Definitions.

§68-1020. Application of Sections 1017 to 1020.

§68-1021. Reports and collection - Apportionment.

§68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied thereon.

§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.

§68-1024. Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections.

§68-1101. Excise tax on oil - Additional tax.

§68-1102. Excise tax on gas - Additional tax.

§68-1103. Deposit, apportionment and use of proceeds of tax.

§68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level.

§68-1104. Due date of tax - Delinquency - Reports on leases.

§68-1105. Failure to make report.

§68-1106. Exemption - Refund.

§68-1201. Corporations and organizations to which article applicable.

§68-1202. "Doing Business" defined.

§68-1203. Tax on domestic corporations and business organizations.

§68-1204. Tax on foreign corporations and business organizations.

§68-1205. Minimum and maximum taxes.

§68-1206. Corporations and organization exempted.

§68-1207. No tax for year in which other tax or fee paid.

§68-1208. Purpose and disposition of revenue - When due.

§68-1209. Capital - Computation.

§68-1210. Annual statement or return.

§68-1211. Organization of business trust.

§68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture.

§68-1212.1. Moratorium on requirement to pay or remit certain taxes.

§68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance.

§68-1214. Exemption from excise and income taxes - License fee.

§68-1350. Citation.

§68-1351. Intent.

§68-1352. Definitions.

§68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.

§68-1353. See the following versions:

§68-1353v1. Purpose of article - Apportionment of revenues.

§68-1353v2. Purpose of article - Apportionment of revenues.

§68-1354. Tax levy - Rate - Sales subject to tax.

§68-1354.7. Streamlined Sales Tax System Act - Short title.

§68-1354.8. Streamlined Sales Tax System Act - Legislative findings.

§68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.

§68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project.

§68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information.

§68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title.

§68-1354.15. Definitions.

§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.

§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.

§68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement.

§68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state.

§68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement.

§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.

§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.

§68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability.

§68-1354.24. Amnesty for uncollected or unpaid sales or use taxes.

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

§68-1354.26. Refund of incorrectly paid sales or use taxes.

§68-1354.27. Sourcing of retail sale or lease or rental.

§68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form.

§68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis.

§68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs.

§68-1354.32. Database describing boundary changes for taxing jurisdictions.

§68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests.

§68-1354.34. Taxability matrix - Relief from liability.

§68-1354.35. Tax on bundled transactions.

§68-1354.36. One-subject requirement for sales tax levies submitted to county voters.

§68-1355. Exemptions - Subject to other tax.

§68-1355.1. Leased passenger vehicles - Report of lease.

§68-1356. See the following versions:

§68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.

§68-1356.2. Sales tax exemption - Unlawful use - Penalties.

§68-1356v1. Exemptions - Governmental and nonprofit entities.

§68-1356v2. Exemptions - Governmental and nonprofit entities.

§68-1356v3. Exemptions - Governmental and nonprofit entities.

§68-1357. See the following versions:

§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...

§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.

§68-1357.6. Drugs and medical devices and equipment - Exemption.

§68-1357.7. Horses - Exemption.

§68-1357.9. Service transactions among related entities - Exemptions.

§68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions.

§68-1357.21. Broadband exemption – Administered as rebate - Qualifications.

§68-1357v1. Exemptions – General.

§68-1357v2. Exemptions – General.

§68-1357v3. Exemptions – General.

§68-1357v4. Exemptions – General.

§68-1358. Exemptions - Agriculture.

§68-1358.1. Exemptions - Agriculture - Proof of eligibility.

§68-1359. Exemptions - Manufacturing

§68-1359.1. Manufacturers - Refund of certain state and local sales taxes.

§68-1359.2. Manufacturer exemption permit.

§68-1360. Exemptions - Corporations - Partnerships.

§68-1361. Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect.

§68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality.

§68-1361.2. Disabled veterans' exemption - Proof of eligibility required.

§68-1362. Remittance of tax - Tax brackets.

§68-1363. Classification of vendors.

§68-1364. Permits to do business.

§68-1364.1. Direct payment permits.

§68-1364.2. Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions.

§68-1364.3. Hearings - Increased enforcement personnel.

§68-1365. When tax due - Reports - Records.

§68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns.

§68-1366. Deduction from taxable sales for bad debts.

§68-1368. Bond or security.

§68-1368.3. Noncompliant taxpayer - Delinquency - Business closure.

§68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay.

§68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy.

§68-1370.1. Counties - Sales tax.

§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.

§68-1370.2A. Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities.

§68-1370.3. County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission.

§68-1370.4. County sales tax - Conditions for levy.

§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.

§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.

§68-1370.7. Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution.

§68-1370.8. Creation of hospital authorities - Sales tax levy - Dissolution.

§68-1370.9. Lodging tax – Approval by voters – Designation of purpose – Revolving funds.

§68-1371. County sales tax - Assessment, collection, and enforcement.

§68-1372. County sales tax as lien.

§68-1373. Sales Tax Remitting Account - Creation - Contents - Investment of deposits.

§68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties.

§68-1375. Digital mapping system - Information to vendors.

§68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions.

§68-1377. Clothing or footwear - Certain sales exempted from county sales tax.

§68-1391. Definitions.

§68-1392. Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits.

§68-1393. Marketplace facilitators and referrers - Non-election - Notice requirements.

§68-1394. Marketplace facilitators and referrers - Written report to purchasers or remote sellers.

§68-1395. Marketplace facilitators and referrers - Written report to the Tax Commission.

§68-1396. Penalties - Class actions by purchasers.

§68-1397. Obligations of vendors.

§68-1401. Definitions.

§68-1402. Excise tax on storage, use or other consumption of intangible personal property.

§68-1403. Purpose of article - Apportionment of revenues.

§68-1404. Exemptions.

§68-1404.1. Manufacturers - Refund of certain state and local use taxes.

§68-1404.3. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunications service or equipment - Use tax refund - Computation of interest - Documen...

§68-1404.4. Aircraft maintenance or manufacturing facilities - Sales of tangible personal property consumed or incorporated in construction or expansion - Use tax refund - Computation of interest - Taxes paid by contractors - Documentation of claims...

§68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in productions.

§68-1405. Time when due - Returns - Payment.

§68-1406. Collection of tax by retailer or vendor.

§68-1406.1. Notification of imposed use tax on out-of-state sales.

§68-1406.2. Personal property sales from outside the state – Total sales statement.

§68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits.

§68-1407.1. Tax paid on worthless or uncollectible gross receipts - Credit.

§68-1407.2. Retailer Compliance Initiative.

§68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.

§68-1407.4. Consumer Compliance Initiative.

§68-1407.5. Legislative findings - Sales and use tax system.

§68-1408. Revoking permits.

§68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws.

§68-1411. Additional excise tax on storage, use or other consumption of tangible personal property.

§68-1501. Definitions.

§68-1503. Amount of fee - In lieu of sales tax - Special decal.

§68-1503.1. Exempted devices.

§68-1504. Application and issuance of decal - Display.

§68-1505. Taxable year - Decal for remainder of year.

§68-1506. Operation without decal - Fee and penalty.

§68-1507. Seizure and forfeiture of devices without decal affixed.

§68-1509. Prohibited devices not legalized - Fees not refunded.

§68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations.

§68-1509.2. Requirements to obtain permit.

§68-1509.3. Distributor's permit - Fees.

§68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act.

§68-1510. Distribution of revenues.

§68-1511. Fee in lieu of taxes.

§68-1512. Partial invalidity.

§68-1515. Fee on initial sale of tickets for professional sporting events.

§68-1621. Purpose and intent of act.

§68-1622. Definitions.

§68-1623. Conditions for storage, transportation, sale, and use.

§68-1624. Certain fireworks prohibited - Labeling of fireworks.

§68-1624.1. Aerial luminaries.

§68-1625. License fees.

§68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal.

§68-1626. Collection and disposition of fees.

§68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging.

§68-1628. Violations and penalties - Contraband - Enforcement.

§68-1629. Public displays.

§68-1630. Sale or possession of display fireworks - Interstate transportation.

§68-1631. Minimum requirements - Additional regulation by city ordinance.

§68-1633. Inspection and certification of Display Fireworks facilities.

§68-1634. Sales tax on fireworks - Tax permit.

§68-1635. Purpose - Definitions.

§68-1636. Fireworks display - Licenses or permits.

§68-1637. Issuance of license.

§68-1638. Application for new license.

§68-1639. Revocation, suspension, refusal to grant or renew license.

§68-1640. Licensure program.

§68-1641. Requirement of licensure to conduct fireworks displays.

§68-1642. Storage of fireworks or pyrotechnic materials.

§68-1643. Administration and enforcement of act.

§68-1701. Definitions.

§68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions.

§68-1702. Notice to state and local taxing authorities as to contracts.

§68-1703. Surety bond conditioned upon compliance with tax laws - Waiver.

§68-1704. Failure to give notice or execute bond.

§68-1705. Notice upon completion of work.

§68-1706. Actions.

§68-1707. Penalty.

§68-1708. Employer identification numbers - Proof required for public project bids - Penalties.

§68-1709. Employee misclassification - Agencies - Investigation and enforcement.

§68-1801. Classification for taxation.

§68-1802. Statements of gross receipts.

§68-1803. Tax levied - Rate - Payment monthly - In lieu of other taxes.

§68-1804. Definition of property.

§68-1805. Statements of mileage of lines.

§68-1806. Proceeds of tax, how applied.

§68-1807. Liberal construction.

§68-1901. Real estate mortgage defined.

§68-1902. Exemption from other taxes.

§68-1903. Exemptions prohibited.

§68-1904. Amount of tax - Fee - Payment.

§68-1905. Supplemental instruments or assignments of mortgages - Procedure.

§68-1906. Mortgages for indefinite amounts - Procedure.

§68-1907. Payment prerequisite to recording, use as evidence.

§68-1908. Corporate mortgages - Further loans - Additional tax.

§68-1909. Property in more than one county - Apportionment.

§68-1910. Mortgage tax turned into school fund.

§68-2001. Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax.

§68-2002. Tax, when delinquent - How enforced - Tax warrant.

§68-2003. False oath to report - Penalty.

§68-2004. Purposes of tax.

§68-2005. Date of application of act.

§68-2006. Partial invalidity.

§68-2101. See the following versions:

§68-2101v1. Definitions.

§68-2101v2. Definitions.

§68-2102. Purpose of article - Apportionment of revenue.

§68-2103. Tax on transfer of legal ownership, use and first registration of vehicles — Credit.

§68-2103.1. Credit for replacement of vehicles destroyed in tornadoes.

§68-2104. Value of vehicles.

§68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.

§68-2105. Exemptions.

§68-2106. Excise tax in lieu of other taxes - Exemptions.

§68-2108. Nonpayment of tax.

§68-2110. Rental tax on motor vehicle rentals.

§68-2201. Definitions.

§68-2202. Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations.

§68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission.

§68-2204. Disposition of taxes collected.

§68-2205. Statements to be filed with Oklahoma Tax Commission.

§68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers.

§68-2207. Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests.

§68-2208. Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when.

§68-2351. Short title and effective date.

§68-2352. Purpose of article - Distribution of revenues.

§68-2353. Definitions.

§68-2354. Optional transitional deduction.

§68-2355. Tax imposed - Classes of taxpayers.

§68-2355.1A. Determinations by State Board of Equalization - Income tax rate changes.

§68-2355.1B. Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review.

§68-2355.1C. Special Committee on Soldier Relief.

§68-2355.1F. Implementation of 5% top marginal rate.

§68-2355.1P-1. Short title - Pass-Through Entity Tax Equity Act of 2019.

§68-2355.1P-2. Definitions.

§68-2355.1P-3. Purpose - Apportionment.

§68-2355.1P-4. Calculation of tax.

§68-2355.2. Oklahoma Taxpayer Relief Revolving Fund.

§68-2357. Credits against tax.

§68-2357.1. Solar energy system defined.

§68-2357.1A-1. Task Force for the Study of State Tax Credits and Economic Incentives.

§68-2357.1A-2. Transfer or allocation of tax credits - Reporting.

§68-2357.4. Business credit for investment or increase in full-time Employees

§68-2357.7. Credit for investments in qualified venture capital companies.

§68-2357.7A. Commission to file annual report on qualified venture capital company investment credit.

§68-2357.8. Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system.

§68-2357.8A. Qualified venture capital company investment credit - Recaptured credit amount - Tax increase.

§68-2357.10. Oklahoma Coal Production Incentive Act - Short title.

§68-2357.11. Tax credit.

§68-2357.11A. Task Force for the Study of Transferable Tax Credits.

§68-2357.22. Credit for investments in qualified clean-burning motor vehicle fuel property.

§68-2357.25. Credit for investments in agricultural processing cooperatives, ventures and marketing associations.

§68-2357.25A. Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations.

§68-2357.27. Tax credits - Child care services - Definitions

§68-2357.28. Tax credit for investment in certain enterprises.

§68-2357.29A. Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013.

§68-2357.31. Definitions - Tax credit.

§68-2357.32A. Electricity generated by zero-emission facilities - Tax credit.

§68-2357.32B. Credit for manufacturers of small wind turbines.

§68-2357.41. Tax credit for qualified rehabilitation expenditures - Certified historic structures.

§68-2357.42. Tax credit for investments by space transportation vehicle providers.

§68-2357.43. State earned income tax credit.

§68-2357.45. Donation to independent biomedical or cancer research institute - Tax credit.

§68-2357.46. Tax credit for contractor expenditures for construction of certain energy efficient residential properties

§68-2357.47. Employers - Eligible wages paid - Eligible modification expenses.

§68-2357.59. Certain tax credits to be allowed.

§68-2357.60. Short title.

§68-2357.61. Definitions.

§68-2357.61a. Moratorium on certain tax credits.

§68-2357.62. Credit for qualified investment in qualified small business capital companies.

§68-2357.63. Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company.

§68-2357.63A. Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.

§68-2357.63B. Recapture event - Tax increase due to recaptured credit amount.

§68-2357.63C. Required records to be prepared and maintained.

§68-2357.63D. Rules regarding determination letter procedures.

§68-2357.63E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.

§68-2357.64. Annual report on qualified investments and financial statements to Commission - Annual written statement to investors - Required notification to Commission - Credit reporting and report filing systems.

§68-2357.65. Annual report to the Legislature.

§68-2357.65A. Federally regulated investment company exemption.

§68-2357.71. Short title.

§68-2357.72. Definitions.

§68-2357.72a. Moratorium on certain tax credits.

§68-2357.73. Credits for investments in qualified rural small business capital companies.

§68-2357.74. Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company.

§68-2357.74A. Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.

§68-2357.74B. Recapture event - Tax increase due to recaptured credit amount.

§68-2357.74C. Required records to be prepared and maintained.

§68-2357.74D. Rules regarding determination letter procedures.

§68-2357.74E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.

§68-2357.75. Reporting to Oklahoma Tax Commission.

§68-2357.76. Annual reporting to legislature.

§68-2357.76A. Federally regulated investment company exemption.

§68-2357.100. Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period.

§68-2357.101. Credit for investment in film or music project.

§68-2357.103. Short title.

§68-2357.104. Tax credit for railroad reconstruction or replacement expenditures.

§68-2357.105. XXX.

§68-2357.201. Definitions - Amount of credit.

§68-2357.202. Definitions – Amount of credit.

§68-2357.204. Costs associated with qualified refinery property – Election and allocation against capital account – Definitions.

§68-2357.205. Cost of sulfur regulation compliance – Election and allocation.

§68-2357.206. Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions.

§68-2357.301. Definitions.

§68-2357.302. Credit for employee tuition reimbursement.

§68-2357.303. Credit for compensation paid to employees.

§68-2357.304. Credit for employees.

§68-2357.401. Electronic fund transfer tax credit.

§68-2357.403. Oklahoma Affordable Housing Act.

§68-2357.404. Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies.

§68-2357.405. Tax credit for qualifying software or cybersecurity employees.

§68-2357.406. Tax credit for blood donations by employees.

§68-2357.601. XXX.

§68-2358. See the following versions:

§68-2358.1. Prisoners of war - Missing in action - Exceptions - Refunds.

§68-2358.1A. Death of member of armed forces in combat zone - Exemptions - refunds.

§68-2358.4. Adjustment for individuals engaged in farming business.

§68-2358.5. Interest on certain governmental obligations exempt from income tax.

§68-2358.5-1. Deduction for fostering children.

§68-2358.5A. Obligations issued by state and certain state agencies exempt from taxation.

§68-2358.6. Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years.

§68-2358.6A. Expensing for qualified property and qualified improvement property.

§68-2358.7. Tax credit – Volunteer firefighter.

§68-2358.100. Filing of amended income tax return for 2004 or 2005.

§68-2358.110. Qualified equity investment deduction – Tax years 2022 through 2026.

§68-2358v1. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.

§68-2358v2. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.

§68-2359. Exempted organizations.

§68-2360. Accounting periods and methods.

§68-2361. Filings by married taxpayers - Joint returns - Relief from liability for deficiency.

§68-2362. Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate.

§68-2363. Partners and Partnerships.

§68-2364. Estates, trusts and beneficiaries.

§68-2365. Subchapter S corporations.

§68-2366. Allocation of income and deductions.

§68-2367. Consolidated returns.

§68-2368. Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns.

§68-2368.1. Check-off for donation to Oklahoma City National Memorial Foundation.

§68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms.

§68-2368.3. Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund.

§68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund.

§68-2368.4. Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund.

§68-2368.5. Support of common schools - Donation from tax refund.

§68-2368.6. Support of road and highway maintenance - Donation from tax refund.

§68-2368.7. Support of Medicaid program - Donation from tax refund.

§68-2368.8. County fairs – Donation from tax refund.

§68-2368.9. Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund.

§68-2368.10. Line for remittance of use tax on individual tax returns – Information in income tax form instructions.

§68-2368.11. Retirement of Capitol dome debt - Donation from tax refund.

§68-2368.12. Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates.

§68-2368.13. Oklahoma Pet Overpopulation Fund – Donation from tax refund.

§68-2368.14. Tax refund donation to Oklahoma National Guard Relief Program.

§68-2368.15. Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund.

§68-2368.16. Regional food bank - Donation from tax refund.

§68-2368.17. Revenue and taxation – Y.M.C.A. Youth and Government program.

§68-2368.18. Income tax checkoffs - Expiration.

§68-2368.19. Folds of Honor Scholarship Program – Donation from tax refund.

§68-2368.20. Individual income and corporate tax return – Honor Flights.

§68-2368.21. Individual income and corporate tax return – Multiple Sclerosis Society.

§68-2368.22. Tax donation – Domestic violence and sexual assault services.

§68-2368.23. Tax donation – Volunteer fire departments.

§68-2368.24. Tax donation - Oklahoma Lupus Revolving Fund.

§68-2368.25. Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment.

§68-2368.26. Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund.

§68-2368.27. Donations from tax refund to Oklahoma College Savings Plan accounts.

§68-2368.28. Donation from tax refund - Indigent Veteran Burial Revolving Fund

§68-2368.29. Donation from tax refund - General Revenue Fund

§68-2368.30. Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund.

§68-2368.31. Donation from tax refund – Oklahoma AIDS Care Revolving Fund.

§68-2369. Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return.

§68-2370. In lieu taxes for state, national banking associations and credit unions.

§68-2370.1. Credit against tax imposed by Section 2370.

§68-2370.2. Subchapter S elections.

§68-2372. Returns by banking institutions.

§68-2373. Payment of refunds - Extension of time.

§68-2374. Interest.

§68-2375. Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension.

§68-2376. False return - Failure to return - Prosecution - Penalty.

§68-2377. Prosecutions for failure to file income tax return or for filing false return.

§68-2378. Other taxes not in lieu of income tax.

§68-2379. Taxes levied by prior laws.

§68-2381. Applicability of act to taxable years.

§68-2382. Invalidity clause.

§68-2385. Specified tax return preparers – Electronic filing.

§68-2385.1. Definitions.

§68-2385.2. Amount to be withheld.

§68-2385.3. Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over.

§68-2385.4. Overpayments.

§68-2385.5. Credit as taxes paid.

§68-2385.6. Penalty for failure to pay over or file return - Failure to furnish statement to employee.

§68-2385.7. Declaration of estimated tax.

§68-2385.9. Payment of estimated tax.

§68-2385.10. Refunds - Filing of return as constituting claim.

§68-2385.11. Extensions of time for filing declarations and payment of tax.

§68-2385.13. Amount of estimate - Penalty for underestimating.

§68-2385.14. Taxes as payment on account.

§68-2385.15. Administration.

§68-2385.16. Deposit of payments - Refunds - Method of refunds.

§68-2385.17. Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund.

§68-2385.18. Procedures and remedies.

§68-2385.19. Agreement with Treasury Secretary of United States.

§68-2385.20. Lists of persons filing tax returns.

§68-2385.23. Employer's surety bond.

§68-2385.24. State, county and municipal retirement systems - Withholding.

§68-2385.25. Definitions.

§68-2385.26. Royalty interest owner - Withholding and deducting - Exceptions.

§68-2385.27. Payments - Due dates - Returns

§68-2385.28. Remitters - Fiduciary duty - Penalties.

§68-2385.29. Pass-through entities – Definitions.

§68-2385.30. Withholding by pass-through entities – Returns – Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld.

§68-2385.31. Amounts withheld by pass-through entities – Fiduciary duty to state – Failure to withhold, file return, pay required amounts, or furnish statement – Liability for penalties and interest – Fine.

§68-2385.32. Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate.

§68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions.

§68-2391. Short title - Oklahoma Tourism Development Act.

§68-2392. Legislative findings and purpose.

§68-2393. Definitions.

§68-2394. Inducements for tourism attraction projects - Criteria - Consultant's report.

§68-2395. Preliminary and final approval of projects.

§68-2396. Approved projects - Agreement terms and provisions.

§68-2397. Inducement claim forms - Sales tax credits.

§68-2481.4. Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement.

§68-2601. Power to levy and assess tax - Tax in lieu of other taxes.

§68-2602. Application of tax.

§68-2603. Tax levied for one year - Payable quarterly - Disposition.

§68-2604. Failure or refusal to pay tax - Penalties.

§68-2605. Lien for tax.

§68-2701. Authorization to tax for purposes of municipal government - Exceptions and limitations.

§68-2702. Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund.

§68-2702.1. Collection of municipally imposed lodging tax.

§68-2703. Enforcement and collection.

§68-2704. Liens and priorities.

§68-2705. Approval of taxing ordinance by voters.

§68-2706. Provisions as cumulative.

§68-2801. Short title.

§68-2802. Definitions.

§68-2802.1. Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules.

§68-2802.2. Date of delivery or payment.

§68-2803. Classification of property - Valuation of classes - Uniformity of treatment.

§68-2804. Property subject to tax.

§68-2805. Fees or taxes to be levied in lieu of ad valorem tax.

§68-2806. Real property defined.

§68-2807. Personal property defined.

§68-2807.1. Livestock employed in support of family - Defined.

§68-2808. Definitions - Certain property to be assessed by State Board of Equalization.

§68-2809. Farm tractors - Subject of tax - Definition - Designation.

§68-2811. Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions.

§68-2812. Manufactured homes - Locus of listing and assessment - Transmission of information.

§68-2813. Manufactured homes - Listing, assessment and payment of tax.

§68-2814. Office of county assessor - Creation - Filling.

§68-2815. County assessor - Oath.

§68-2815.1. Removal of elected officials from office – Exhaustion of remedies.

§68-2815.2. Current boundary descriptions – Maintenance and use by county assessor.

§68-2816. Officers and personnel - Educational accreditation.

§68-2817. Valuation and assessment of property - Fair cash value - Use value

§68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property.

§68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.

§68-2817.3. Exclusion of property used for desulphurization of gasoline or diesel fuel.

§68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises.

§68-2819. Determination of taxable value.

§68-2819.1. Notice of intent to decrease assessment ration – Public meetings.

§68-2820. Visual inspection of taxable property.

§68-2821. Physical inspection of real property - Type of information to be gathered - Recording - Cadastral maps and parcel identification system to be required and maintained - Comprehensive sales file - Office equipment.

§68-2822. Adequate provisions to effectuate visual inspection program to be included in assessors' budgets.

§68-2823. Cost of comprehensive visual inspection program.

§68-2824. Special assistance in valuation of certain property.

§68-2825. Valuation guidance and assistance.

§68-2826. Appraisers - Valuations - Reassessment.

§68-2827. Book, records and materials to be maintained by county assessor.

§68-2828. Visual inspection program - Annual progress report to Legislature.

§68-2829. Valuation of property pursuant to accepted mass appraisal methodology.

§68-2829.1. County Assessor Fee Revolving Fund.

§68-2830. Monitoring valuations - Noncompliance guidelines and procedure.

§68-2831. Place of listing and assessment.

§68-2832. Persons required to list property.

§68-2833. Jointly owned property - Listing, assessment and taxation - Taxes as lien.

§68-2834. Subdivided land or lot - Surveying and platting.

§68-2835. Forms for listing and assessment of property.

§68-2836. County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list.

§68-2837. Corporations - Assessment.

§68-2838. Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information.

§68-2839. Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information.

§68-2840. County assessor to prepare, build and maintain certain permanent records.

§68-2841. Land list.

§68-2842. Assessment roll - Form - Content - Adjustments - Annual report.

§68-2843. Unlisted personal property - Discovery and assessment.

§68-2844. Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year.

§68-2845. Assessment of unassessed real estate.

§68-2846. Undervalued and underassessed property - Reassessment.

§68-2847. Property of railroads, air carriers and public service corporations - Valuation and assessment.

§68-2848. Railroads, air carriers and public service corporations - Sworn lists or schedules.

§68-2850. Transmission companies - Sworn lists or schedules.

§68-2851. Pipeline companies - Sworn statement or schedule.

§68-2851.2. Task Force on Valuation of Gas Gathering System Assets.

§68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment – Changes.

§68-2852. Gas, light, heat and power companies - Sworn statement.

§68-2853. Electric light and power companies - Statement under oath.

§68-2854. Waterworks and power companies - Sworn return.

§68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment.

§68-2856. Express companies - Statement under oath - Assessment.

§68-2857. Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty.

§68-2858. Railroad, air carrier and public service corporation - Findings as to assessment - Powers, duties and authority of Tax Commission relating to assessment - Discovery and inspection of personal property.

§68-2859. Railroads, air carriers and public service corporations - Returns not conclusive as to value or amount of property - Duties, power and authority of State Board of Equalization.

§68-2860. Railroads, air carriers and public service corporations - Certification of assessed valuations.

§68-2861. County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty.

§68-2862. County board of equalization members - Oath - Training course - Compensation.

§68-2863. County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers.

§68-2864. State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees.

§68-2865. Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority.

§68-2866. Oklahoma Tax Commission - Equalization ratio study.

§68-2867. Abstract of assessments.

§68-2868. Tax rolls - Preparation - Contents.

§68-2869. Extension of tax levies on tax rolls - Delivery of tax rolls to county treasurer - Filing abstract of tax rolls - Correction of levy or tax rolls - Assessor's warrant - Receipt and acceptance of tax rolls - Collection of taxes.

§68-2870. Destruction or loss of tax lists, rolls or abstracts.

§68-2871. Correction or alteration of tax rolls - Board of tax rolls corrections created.

§68-2872. Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections.

§68-2873. Board of tax rolls corrections - Modification of valuation of property.

§68-2874. Correction of clerical errors on tax rolls.

§68-2875. Ad Valorem Division of Oklahoma Tax Commission – Creation - Authority and duties.

§68-2876. Increase in valuation - Notice - Complaints and hearings.

§68-2876.1. Schedule of protest timeline to be provided.

§68-2877. Appeal from action by county assessor to county board of equalization - Hearing procedure - Record - Time and form of appeal – Failure to appear at hearing without advance notice – Assessment of costs.

§68-2880.1. Appeal of order of county equalization board to district court - Notice of appeal - Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness of valuation.

§68-2881. Railroads, air carriers and public service corporations - Increase of evaluation of property - Notice - Complaints and hearings - Appeals to Court of Tax Review and Supreme Court.

§68-2882. Noncompliance with legal requirement for level and uniformity of assessments - Notice to correct assessment - Filing of complaint by county - Publication of notice of order to correct assessment - Answer - Hearing - Appeal.

§68-2883. Appeal to Court of Tax Review of decision to correct Category 2 or Category 3 noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to Supreme Court.

§68-2884. Payment and appeal of protested taxes.

§68-2885. Exclusiveness of remedies - Precedence of appeals.

§68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes.

§68-2887. Exempt property.

§68-2887.1. Application for exemption by charitable institutions.

§68-2888. Homestead, rural homestead and urban homestead defined.

§68-2889. Homesteads - Classification - Exemption from ad valorem taxation.

§68-2890. Additional homestead exemption.

§68-2890.1. Application for limit on fair cash value of homestead - Qualifications for limitation.

§68-2891. Homestead exemption - Forms.

§68-2892. Homestead exemption - Application.

§68-2893. Homestead exemption - Approval or rejection - Notice.

§68-2894. Homestead exemption - Review of applications by county board of equalization.

§68-2895. Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal.

§68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads.

§68-2897. Homestead exemption - Laws relating to assessment of property not impaired.

§68-2898. Rules and regulations.

§68-2899. County assessor - Report to Tax Commission.

§68-2899.1. Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential.

§68-2899.2. Annual report to school districts listing taxpayer protests.

§68-2900. Homestead exemption - Unlawful acts - Penalties.

§68-2901. Homestead exemption - Situs of taxpayer.

§68-2902. Manufacturing facilities – Exemption from ad valorem tax.

§68-2902.1. Dates and activities to follow in administering Section 2902.

§68-2902.2. Intangible personal property tax exemption - Application - Affidavit.

§68-2902.3. Qualified aircraft manufacturers – Reimbursement of certain ad valorem taxes paid – Application – Agreement – Aircraft Manufacturer Payment Fund – False or fraudulent application, claim, etc. - Penalties.

§68-2902.5. Manufacturing facilities - Delay of exemption from ad valorem tax.

§68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes.

§68-2904. Definitions.

§68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.

§68-2906. Person 65 years of age or older or totally disabled person - Filing of claim.

§68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim.

§68-2908. Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit.

§68-2909. Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms.

§68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.

§68-2911. Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims.

§68-2912. Taxes on real estate as lien.

§68-2913. Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes.

§68-2914. County treasurer - Collection of taxes.

§68-2915. Duty to pay taxes - Statement of taxes due.

§68-2916. Mediums in which taxes payable - Tax receipts.

§68-2917. Form of tax receipt - Furnishing list of items and rates of tax levy.

§68-2918. Numbering tax receipts.

§68-2919. County treasurer's entry upon payment of tax.

§68-2920. Fraudulent tax receipt a felony.

§68-2921. County treasurer records.

§68-2922. Duplicate tax receipts - Duty of county clerk.

§68-2923. Apportionment and distribution of collections.

§68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment.

§68-2924.1. Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section.

§68-2925. Property sold at public sale or under court order - Collection of taxes, interest and costs.

§68-2926. Property to be sold at public sale or under court order - Notice - Assessment.

§68-2929. Selling personal property before taxes, interest and costs paid - Liability.

§68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes.

§68-2931. Removal of property from county before taxes paid.

§68-2932. Duties of certain public officers concerning sales, levy of attachments or removal of property.

§68-2933. Property sold or removed from county before delivery of tax rolls - Assessment.

§68-2934. Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference.

§68-2935. Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes.

§68-2936. Receipt of federal in lieu payments - Apportionment and payment to political subdivisions.

§68-2937. Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds.

§68-2938. Basis of application for federal in lieu payments - Installments.

§68-2939. Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations.

§68-2940. Property acquired for public purpose - Relief from taxes.

§68-2941. Release and extinguishment of liens.

§68-2942. Certification after 15 years of taxes assessed not required of certain persons.

§68-2943. Duties of officials mandatory - Neglect of duties - Penalties.

§68-2944. Under assessment of property - Penalties.

§68-2945. False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena.

§68-2946.2. Abolition of Ad Valorem Task Force.

§68-2947. Computer-Assisted Mass Appraisal Implementation Revolving Fund.

§68-2947.1. Agency special account – Documentary stamp revenues.

§68-2947.2. Apportionment of documentary stamp revenues.

§68-2947.3. Agency special account – Deposits and balance - Distributions.

§68-2949. Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes.

§68-3001. Appropriation - Defined.

§68-3002. Financial statement - Estimated needs - Publication - Filing.

§68-3003. Revenue from nonrecurrent sources not to be included in political subdivisions estimate of probable income - Exceptions - Exclusion from minimum program income of school districts - Federal funds.

§68-3004. Officers to report earnings, cost of maintenance and estimate of needs.

§68-3005.1. County excise boards - Membership - Unlawful acts - Compensation - Penalties.

§68-3006. Meetings of county excise board - Organization - Powers and duties.

§68-3007. Order of proceedings of county excise board.

§68-3008. Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance.

§68-3009. Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization.

§68-3010. Items of appropriation - Meaning of terms.

§68-3011. Departments operated within general fund - Special budget and cash accounts - Items of appropriation.

§68-3012. Public hearings before excise boards.

§68-3013. Notice of hearing - Continuing hearings - Calling officials for examination.

§68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer.

§68-3015. Apportionment of millage.

§68-3016. Appropriation when estimate not submitted.

§68-3017. Computation of appropriations - Procedure.

§68-3018. Cash fund balance - Transfer - "Cash fund balance" defined.

§68-3019. Certifying appropriation - Accounts - Warrants - Certificates of indebtedness.

§68-3020. Temporary appropriations.

§68-3021. Supplemental and additional appropriations.

§68-3022. Municipal budgets and levies - Filing - Notice.

§68-3023. Examination of budgets and levies by taxpayers - Filing protests.

§68-3024. Court of Tax Review.

§68-3025. Powers and duties of Court - Continuances.

§68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading.

§68-3027. Appeals - Finality of unappealed decision.

§68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing.

§68-3029. Mandate from Supreme Court - Correction of appropriation.

§68-3030. Effect of protest - Refund of excess taxes.

§68-3031. Payment and collection of taxes not affected.

§68-3032. Warrants and debts prohibited during protest period - Exceptions.

§68-3033. County clerk to furnish budget forms.

§68-3034. Rainy day and capital reserve funds – Counties with excise board.

§68-3034.1. Rainy day fund.

§68-3034.2. Capital reserve fund.

§68-3101. Tax lien on real property.

§68-3102. Personal property tax lien - Notice - Entry on docket - Priority.

§68-3103. Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement.

§68-3104. Tax warrants.

§68-3105. Real property to be sold for delinquent taxes and special assessments - Exemption.

§68-3105.1. Tax liens held prior to effective date of act.

§68-3106. Notice of delinquent taxes and special assessments.

§68-3113. Redemption of real estate.

§68-3119. Resale tax deed - Rights conveyed.

§68-3125. Resale by county of unredeemed lands.

§68-3126. Advertising expense.

§68-3127. Notice of resale.

§68-3128. Publication costs on resale, rate.

§68-3129. Sale - Property bid off in name of county - County liability.

§68-3130. Monies received at resale deemed collections of tax - Credit and apportionment.

§68-3131. Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition.

§68-3132. Form of resale tax deed.

§68-3133. Prima facie evidence, resale tax deed as.

§68-3134. Management of real estate purchased by county at resale.

§68-3134.1. Dilapidated buildings acquired at resale by county - Tearing down and removal.

§68-3135. Sale or auction of property acquired at resale by county.

§68-3136. Report of sale by county of property acquired at resale - Recording.

§68-3137. Resale property fund.

§68-3138. Conditions precedent to action to restrain tax collection.

§68-3139. Official neglect not to affect sale.

§68-3140. Procedure to cancel deed.

§68-3141. Limitation of action to recover land - Payment of taxes due.

§68-3142. Tax lien subject to other state lien.

§68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes.

§68-3144. Quitclaim deed to land sold through error.

§68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.

§68-3146. Restrictions and covenants to which law applicable.

§68-3147. Other rights surviving to grantee.

§68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency.

§68-3149. Attorney General - Removal of officials.

§68-3150. Officer derelict in duty forfeits pay.

§68-3151. County treasurer to account quarterly.

§68-3152. Duties mandatory - Penalty for failure to perform.

§68-3201. Imposition of tax - Definitions.

§68-3202. Exemptions.

§68-3203. Persons obligated to pay tax - Requisite stamps - Recording.

§68-3204. Design and distribution of stamps - Accounting - Distribution of funds.

§68-3205. Rules and regulations - Documentary Stamp Tax Unit.

§68-3206. Violations - Punishments.

§68-3401. Short title.

§68-3402. Applicability.

§68-3403. Notices - Filing.

§68-3404. Certification by U.S. Secretary of Treasury and other officials.

§68-3405. Duties of filing officers - Filing certificate.

§68-3406. Filing fee.

§68-3407. Construction and application of act.

§68-3501. Short title.

§68-3502. Findings and intent of Legislature.

§68-3503. Definitions.

§68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information.

§68-3505. Incentive payments - Funding source.

§68-3506. Incentive payments - Claims - Verification - Issuance of warrants.

§68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets.

§68-3508. Promulgation of rules.

§68-3601. Short title.

§68-3602. Legislative intent.

§68-3603. Definitions.

§68-3604. Incentive payments.

§68-3604.1. Quarterly incentive payments for federal contractors - Application and qualifications.

§68-3605. Quality Jobs Program Incentive Payment Fund.

§68-3606. Filing claim to receive incentive payment - Determination - Payments.

§68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions.

§68-3608. Promulgation of rules.

§68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties.

§68-3610. Report on effect of Oklahoma Quality Jobs Program.

§68-3611. Payroll projection.

§68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments.

§68-3621. Short title.

§68-3622. Legislative intent.

§68-3623. Definitions.

§68-3624. Oklahoma Film Enhancement Rebate Program.

§68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund.

§68-3626. Termination of act.

§68-3631. Short title - Filmed in Oklahoma Act of 2021.

§68-3632. Definitions.

§68-3633. Incentive rebate program.

§68-3634. Conditionally prequalified rebate amount.

§68-3635. Incentive amounts – Projects filmed in state.

§68-3636. Incentive amounts – Post-production activity for projects filmed out of state.

§68-3637. Qualifications for maximum incentive amounts – Projects filmed in state.

§68-3638. End credits logo.

§68-3639. Filmed in Oklahoma Program Revolving Fund.

§68-3640. Eligibility for Compete with Canada Film Act.

§68-3641. Sunset of act.

§68-3645.1. Short title - Large-scale Economic Activity and Development Act of 2022 (LEAD Act).

§68-3645.2. Legislative findings.

§68-3645.3. Definitions.

§68-3645.4. Investment rebate program.

§68-3645.5. Payment calculation.

§68-3645.6. Large-scale Economic Activity and Development Fund (LEAD Fund).

§68-3651. Short title.

§68-3652. Legislative findings.

§68-3653. Definitions.

§68-3654. Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty.

§68-3655. Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount.

§68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations.

§68-3657. Quality Jobs Program Incentive Leverage Fund.

§68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions.

§68-3659. Remitted withholding taxes - Transfer and apportionment.

§68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs.

§68-3801. Short title.

§68-3802. Qualification for incentive payments - Definitions - Cost/benefit analysis.

§68-3803. Former Military Facility Projects Fund.

§68-3804. Filing of claim - Issuance of warrant.

§68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions.

§68-3806. Rulemaking.

§68-3807. Fraud..

§68-3808. Report on effect of Former Military Facility Development Act.

§68-3901. Short title.

§68-3902. Incentive payments.

§68-3903. Definitions.

§68-3904. Incentive payments.

§68-3905. Quarterly reports to Commission - Quarterly incentive payments.

§68-3906. Small Employer Quality Jobs Incentive Payment Fund.

§68-3907. Rulemaking authority.

§68-3908. Violations and penalties.

§68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions.

§68-3910. Triennial report.

§68-3911. Short title.

§68-3912. Legislative intent.

§68-3913. Definitions.

§68-3914. Incentive payments.

§68-3915. Quarterly reports.

§68-3916. 21st Century Quality Jobs Incentive Payment Fund.

§68-3917. Rulemaking authority.

§68-3918. Violations and penalties.

§68-3919. Disqualification from receipt of credits or exemptions under other laws.

§68-3920. 21st Century Quality Jobs Incentive Act.

§68-3930. Short title - Oklahoma Rural Jobs Act.

§68-3931. Definitions.

§68-3932. Application to certify capital investment as equity investment.

§68-3933. Certification of capital investment authority – Cap on state tax credits – Investment requirements.

§68-3934. Right to credit against entity's state tax liability – Carry forward - Recapture.

§68-3935. Restrictions on businesses that receive qualified investment.

§68-3936. Reports on investments by rural funds - Application to exit the program.

§68-3937. Sunset date for new applications.

§68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment.

§68-4101. Short title.

§68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs.

§68-4103. Definitions.

§68-4104. Quality investment agreements – Duration – Investment – Terms.

§68-4105. Specialized Quality Investment Payment Fund.

§68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments.

§68-4107. Eligibility to receive other credits or exemptions.

§68-4108. Rules – Implementation.

§68-4109. False or fraudulent applications and instruments – Felony – Punishment.

§68-4201. Short title.

§68-4202. Purpose – Legislative intent – Incentive payments.

§68-4203. Definitions.

§68-4204. Quality Investment Contracts – Application – Requirements – Qualifications.

§68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment.

§68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized.

§68-4207. Ineligibility for certain tax credits or exemptions.

§68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.

§68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment.

§68-4210. Five-year performance review – Written report.

§68-4301. Oklahoma Quality Events Incentive Act.

§68-4302. Legislative findings.

§68-4303. Definitions.

§68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission.

§68-4305. Eligible local support.

§68-4306. Proceeds from county or municipality sales tax.

§68-4307. Maximum total payments.

§68-4308. Payment of incremental sales tax revenues.

§68-4309. Promulgation of rules.

§68-4310. Annual report.

§68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.

§68-4401. Short title.

§68-4402. Legislative findings.

§68-4403. Definitions.

§68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.

§68-4405. Sales tax, distribution of revenue, applicability of act.

§68-4406. Remission of sales tax revenues - Maintenance and development of assets.

§68-4501. Short title - Oklahoma Remote Quality Jobs Incentive Act.

§68-4502. Legislative intent.

§68-4503. Definitions – Proxy establishments to provide proof of basic health benefits plans for remote workers.

§68-4504. Incentive payments to proxy establishments.

§68-4505. Oklahoma Remote Quality Jobs Incentive Payment Fund.

§68-4506. Claims for incentive payments - Qualifications.

§68-4507. Tax credits and exemptions excluded.

§68-4508. Promulgation of rules.

§68-4509. Violations - Penalties.

§68-4510. Triennial report on job creation and fiscal analysis.

§68-5006.1. Forms - Mailing address required.

§68-5010. Short title.

§68-5011. Eligibility for relief - Computation - Convicted felons.

§68-5012. Gross household income.

§68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments.

§68-5014. Information changes.

§68-5015. Audit of claim - Notice - Hearing.

§68-5016. False or fraudulent claims - Penalties.

§68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.

§68-5302. Affixing of stamp prior to sale and registration - Amount of stamp.

§68-5304. Purchase of stamps - Form - Distribution - Custody.

§68-5305. Apportionment of revenue.

§68-5306. Qualifications.

§68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions.

§68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.

§68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.

§68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation.

§68-6001. Definitions.

§68-6002. Levy of tax - Interest.

§68-6003. Exemptions.

§68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license.

§68-6005. Distribution of revenues.

§68-6006. Seizure and sale of aircraft.

§68-6007. Rules and regulations.

§68-6101. Assessments - Rebates.

§68-6102. Workers' Compensation Assessment Rebate Fund.

§68-6501. Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021.

§68-6502. Definitions.

§68-6503. Tax purpose.

§68-6504. Tax on electricity used to charge or recharge electric vehicles.

§68-6505. Disclosure of rates charged by charging station operators.

§68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers.

§68-6507. Tax apportionment.

§68-6508. Registration of charging stations with Oklahoma Tax Commission.

§68-6509. Inspections – Third-party testing – Promulgation of rules.

§68-6510. Electric vehicle tax credit.

§68-6511. Weight-based electric vehicle fee – Fee apportionment.

§68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.

§68-50001. Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal.

§68-50002. Lost cigarette and tobacco stamps - Refunds.

§68-50003. Return of stamps found after refund.

§68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing.

§68-50010. Short title.

§68-50011. Definitions.

§68-50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund.

§68-50015. Oklahoma Tourism Promotion Advisory Committee.

§68-50016. Master capital improvement plan - Submission of project list to Legislature.

§68-54004. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes.

§68-54005. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes.

§68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider.

§68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption.

§68-55003. Judgment limiting or impairing federal act – Invalidity of act.

§68-55004. When act applies relating to tax liabilities.

§68-55005. Facilitating Business Rapid Response to State Declared Disasters Act of 2015.

§68-55006. Short title - Oklahoma Emission Reduction Technology Incentive Act.

§68-55007. XXX.

§68-55008. XXX.

§68-55009. XXX.

§68-55010. XXX.

§68-55011. XXX.

§68-55012. XXX.