A. All taxable personal property, except intangible personal property, personal property exempt from ad valorem taxation, or household personal property, shall be listed and assessed each year at its fair cash value, estimated at the price it would bring at a fair voluntary sale, as of January 1.
The fair cash value of household personal property shall be valued at ten percent (10%) of the appraised value of the improvement to the residential real property within which such personal property is located as of January 1 each year. The assessment of household personal property as provided by this section may be altered by the taxpayer listing such property at its actual fair cash value. For purposes of establishing the value of household personal property, pursuant to the requirement of Section 8 of Article X of the Oklahoma Constitution, the percentage of value prescribed by this section for the household personal property shall be presumed to constitute the fair cash value of the personal property.
Stocks of goods, wares, and merchandise shall be assessed at the value of the average amount on hand during the preceding year, or the average amount on hand during the part of the preceding year the stock of goods, wares, or merchandise was at its January 1 location. Provided, persons primarily engaged in selling lumber and other building materials including cement and concrete, except for home centers classified under Industry No. 444110 of the North American Industrial Classification Systems (NAICS) Manual, shall be assessed at the average value of the inventory on hand as of January 1 of each year and the value of the inventory on hand as of December 31 of the same year.
B. All taxable real property shall be assessed annually as of January 1, at its fair cash value, estimated at the price it would bring at a fair voluntary sale for:
1. The highest and best use for which the property was actually used during the preceding calendar year; or
2. The highest and best use for which the property was last classified for use if not actually used during the preceding calendar year.
When improvements upon residential real property are divided by a taxing jurisdiction line, those improvements shall be valued and assessed in the taxing jurisdiction in which the physical majority of those improvements are located.
The Ad Valorem Division of the Oklahoma Tax Commission shall be responsible for the promulgation of rules which shall be followed by each county assessor of the state, for the purposes of providing for the equitable use valuation of locally assessed real property in this state. Agricultural land and nonresidential improvements necessary or convenient for agricultural purposes shall be assessed for ad valorem taxation based upon the highest and best use for which the property was actually used, or was previously classified for use, during the calendar year next preceding January 1 on which the assessment is made.
C. The use value of agricultural land shall be based on the income capitalization approach using cash rent. The rental income shall be calculated using the direct capitalization method based upon factors including, but not limited to:
1. Soil types, as depicted on soil maps published by the Natural Resources Conservation Service of the United States Department of Agriculture;
2. Soil productivity indices approved by the Ad Valorem Division of the Tax Commission;
3. The specific agricultural purpose of the soil based on use categories approved by the Ad Valorem Division of the Tax Commission; and
4. A capitalization rate to be determined annually by the Ad Valorem Division of the Tax Commission based on the sum of the average first mortgage interest rate charged by the Federal Land Bank for the immediately preceding five (5) years, weighted with the prevailing rate or rates for additional loans or equity, and the effective tax rate.
The final use value will be calculated using the soil productivity indices and the agricultural use classification as defined by rules promulgated by the State Board of Equalization. This subsection shall not be construed in a manner which is inconsistent with the duties, powers, and authority of the Board as to valuation of the counties as fixed and defined by Section 21 of Article X of the Oklahoma Constitution.
However, in calculating the use value of buffer strips as defined in Section 2817.2 of this title, exclusive consideration shall be based only on income from production agriculture from such buffer strips, not including federal or state subsidies, when valued as required by subsection C of Section 2817.2 of this title.
D. The use value of nonresidential improvements on agricultural land shall be based on the cost approach to value estimation using currently updated cost manuals published by the Marshall and Swift Company or similar cost manuals approved by the Ad Valorem Division of the Tax Commission. The use value estimates for the nonresidential improvements shall take obsolescence and depreciation into consideration in addition to necessary adjustments for local variations in the cost of labor and materials. This section shall not be construed in a manner which is inconsistent with the duties, powers, and authority of the Board as to equalization of valuation of the counties as determined and defined by Section 21 of Article X of the Oklahoma Constitution.
The use value of facilities used for poultry production shall be determined according to the following procedures:
1. The Ad Valorem Division of the Tax Commission is hereby directed to develop a standard system of valuation of both real and personal property of such facilities, which shall be used by all county assessors in this state, under which valuation based on the following shall be presumed to be the fair cash value of the property:
2. Such facilities shall be valued only in comparison to other facilities used exclusively for poultry production. Such a facility which is no longer used for poultry production shall be deemed to have no productive use;
3. During the first year such a facility is placed on the tax rolls, its fair cash value shall be presumed to be the lesser of the actual purchase price or the actual documented cost of construction; and
4. For the purpose of determining the valuation of nonresidential improvements used for poultry production, the provisions of this subsection shall be applicable and such improvements shall not be considered to be commercial property.
E. The value of investment in property used exclusively by an oil refinery that is used wholly as a facility, device, or method for the desulphurization of gasoline or diesel fuel as defined in Section 2817.3 of this title shall not be included in the capitalization used in the determination of fair market value of such oil refinery if such property would qualify as exempt property pursuant to Section 2902 of this title, whether or not an application for such exemption is made by an otherwise qualifying manufacturing concern owning the property described by Section 2817.3 of this title.
F. The use value of a lot in any platted addition or a subdivision in a city, town, or county zoned for residential, commercial, industrial, or other use shall be deemed to be the fair cash value of the underlying tract of land platted, divided by the number of lots contained in the platted addition or subdivision until the lot shall have been conveyed to a bona fide purchaser or the lot with building or buildings located thereon shall have been occupied other than as a sales office by the owner thereof, or shall have been leased, whichever event shall first occur. One who purchases a lot for the purposes of constructing and selling a building on such lot shall not be deemed to be a bona fide purchaser for purposes of this section. However, if the lot is held for a period longer than two (2) years before construction, then the assessor may consider the lot to have been conveyed to a bona fide purchaser. The cost of any land or improvements to any real property required to be dedicated to public use including, but not limited to, streets, curbs, gutters, sidewalks, storm or sanitary sewers, utilities, detention or retention ponds, easements, parks, or reserves shall not be utilized by the county assessor in the valuation of any real property for assessment purposes.
G. The transfer of real property without a change in its use classification shall not require a reassessment thereof based exclusively upon the sale value of the property. However, if the county assessor determines:
1. That by reason of the transfer of a property there is a change in the actual use or classification of the property; or
2. That by reason of the amount of the sales consideration it is obvious that the use classification prior to the transfer of the property is not commensurate with and would not justify the amount of the sales consideration of the property;
then the assessor shall, in either event, reassess the property for the new use classification for which the property is being used, or, the highest and best use classification for which the property may, by reason of the transfer, be classified for use.
H. When the term "fair cash value" or the language "fair cash value, estimated at the price it would bring at a fair voluntary sale" is used in the Ad Valorem Tax Code, in connection with and in relation to the assessment of real property, it is defined to mean and shall be given the meaning ascribed and assigned to it in this section and when the term or language is used in the Code in connection with the assessment of personal property it shall be given its ordinary or literal meaning.
I. Where any real property is zoned for a use by a proper zoning authority, and the use of the property has not been changed, the use and not zoning shall determine assessment. Any reassessment required shall be effective January 1 following the change in use. Taxable real property need not be listed annually with the county assessor.
J. If any real property shall become taxable after January 1 of any year, the county assessor shall assess the same and place it upon the tax rolls for the next ensuing year. When any building is constructed upon land after January 1 of any year, the value of the building shall be added by the county assessor to the assessed valuation of the land upon which the building is constructed at the fair cash value thereof for the next ensuing year. However, after the building has been completed it shall be deemed to have a value for assessment purposes of the fair cash value of the materials used in such building only, until the building and the land on which the building is located shall have been conveyed to a bona fide purchaser or shall have been occupied or used for any purpose other than as a sales office by the owner thereof, or shall have been leased, whichever event shall first occur. The county assessor shall continue to assess the building based upon the fair market value of the materials used therein until the building and land upon which the building is located shall have been conveyed to a bona fide purchaser or is occupied or used for any purpose other than as a sales office by the owner thereof, or is leased, whichever event shall first occur.
K. In the event improvements on land or personal property located therein or thereon are destroyed or partially destroyed, or the land itself is impaired or partially impaired by fire, lightning, storm, winds, floodwaters, overflow of streams, or other cause (all such destruction or impairments being referred to herein as "damage") during any year, the county assessor shall determine the amount of damage and shall reassess the property for that year at the fair cash value of the property, taking into account the actual loss of functional use of the property occasioned by such damage. The assessor shall make the appropriate value adjustments to the property for that tax year up to the time at which the assessor publishes the "Assessor's Report to the Excise Board" as required by subsection D of Section 2867 of this title. After such time, adjustments can be made only by the county board of tax roll corrections and only after the assessor has certified the tax roll for that year. The board secretary shall notify property owners in advance of the time and place at which the value adjustment to their property will be heard by the board. The board of tax roll corrections is authorized only to approve or reject the value adjustment submitted by the county assessor.
L. All taxable personal property used in the exploration of oil, natural gas, or other minerals including drilling equipment and rigs, shall be assessed annually at the value set forth in the first Hadco International monthly bulletin published for the tax year, using the appropriate depth rating assigned to the drawworks by its manufacturer and the actual condition of the rig.
M. The value of taxable tangible personal property used in commercial disposal systems of waste materials from the production of oil and gas shall not include any contract rights or leases for the use of such systems nor any value associated with the wellbore or non-recoverable down-hole material including casing.
Added by Laws 1988, c. 162, § 17, eff. Jan. 1, 1992. Amended by Laws 1989, c. 321, § 8, operative Jan. 1, 1991; Laws 1996, c. 189, § 1, eff. Nov. 1, 1996; Laws 1997, c. 318, § 1, eff. Nov. 1, 1997; Laws 1998, c. 405, § 4, eff. Nov. 1, 1998; Laws 1999, c. 1, § 24, emerg. eff. Feb. 24, 1999; Laws 2000, c. 255, § 1, eff. Jan. 1, 2001; Laws 2001, c. 358, § 17, eff. July 1, 2001; Laws 2002, c. 345, § 1, eff. Jan. 1, 2003; Laws 2003, c. 431, § 2, eff. Jan. 1, 2004; Laws 2005, c. 381, § 13, eff. Jan. 1, 2006; Laws 2006, c. 16, § 70, emerg. eff. March 29, 2006; Laws 2007, c. 250, § 1, eff. Jan. 1, 2008; Laws 2008, c. 3, § 39, emerg. eff. Feb. 28, 2008; Laws 2008, c. 140, § 1, emerg. eff. May 9, 2008; Laws 2013, c. 158, § 1, eff. Nov. 1, 2013; Laws 2014, c. 4, § 20, emerg. eff. April 2, 2014; Laws 2014, c. 177, § 1, eff. Nov. 1, 2014; Laws 2016, c. 176, § 1, eff. Jan. 1, 2017; Laws 2022, c. 374, § 1, eff. Nov. 1, 2022.
NOTE: Laws 1998, c. 403, § 6 repealed by Laws 1999, c. 1, § 45, emerg. eff. Feb. 24, 1999. Laws 2005, c. 451, § 1 repealed by Laws 2006, c. 16, § 71, emerg. eff. March 29, 2006. Laws 2007, c. 329, § 1 repealed by Laws 2008, c. 3, § 40, emerg. eff. Feb. 28, 2008. Laws 2013, c. 401, § 3 repealed by Laws 2014, c. 4, § 21, emerg. eff. April 2, 2014.
Structure Oklahoma Statutes
Title 68. Revenue and Taxation
§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.
§68-112. 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.
§68-117. Electronic access to data and reports.
§68-119. Notice to vendors in annexed territory of applicable sales tax rate.
§68-120. Out-of-State Tax Collections Enforcement Act of 2017.
§68-203. 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.
§68-205.5. 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.
§68-209. Notice to Commission's attorney before judicial hearing - Costs.
§68-211. Return of deposited money or securities to taxpayer.
§68-212. Cancellation or refusal of license or permit.
§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.
§68-217. 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.
§68-220. 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.
§68-224. Declaration of termination of taxable period and acceleration of assessment.
§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.
§68-230. Certificate of indebtedness to state - Recording and indexing - Lien status.
§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.
§68-239. 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.
§68-248. 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.
§68-254. 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.
§68-257. 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.
§68-270. Certification of credit qualification – Report of credits claimed and allowed.
§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.
§68-302. 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.
§68-302-7. 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.
§68-312.1. 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.
§68-322. Rules and regulations.
§68-323. Restricted to sale or distribution to inmates - Possession by others.
§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.
§68-335. Advertising of certain sales; good faith.
§68-336. Sales contracts void.
§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.
§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.
§68-352. Disposition of revenues.
§68-360.2. Declaration of public policy.
§68-360.4. Certification by manufacturer.
§68-360.6. Submission of information by stamping agents – Escrow deposits.
§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.
§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.
§68-403. Payment of tax by wholesalers.
§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.
§68-415. 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.
§68-420. 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.
§68-429. Disposition of revenues.
§68-450.2. Levy of tax - Calculation.
§68-450.3. Manner of payment of tax - Intent and purpose of act.
§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.
§68-500.2. Legislative intent and purpose.
§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.
§68-500.6. 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.
§68-500.16. 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.
§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.
§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.
§68-500.29. 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.
§68-500.34. License application process.
§68-500.42. Licensed transporter reports.
§68-500.43. Payment of tax by consumer.
§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.
§68-500.47. Reliance on certain representations.
§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.
§68-500.61. 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.
§68-602. Purpose of Article - Apportionment and use of revenues.
§68-603. Levy of tax - Retention of portion for proper remission.
§68-606. Accrual of liability - Persons liable - Exemptions.
§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.
§68-613. Discontinuance of operations.
§68-614. Interstate carriers - Partial invalidity.
§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.
§68-702. Purpose of act - Collection, report and payment of tax.
§68-704. Apportionment and use of proceeds of 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.
§68-709. 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.
§68-719. Violations - Punishment - Venue.
§68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act.
§68-722. Tax credit on special fuels consumed outside State - Application and procedure.
§68-804. Additional tax to absorb federal credit.
§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.
§68-1001.3a. 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.
§68-1006. Payment where ownership is in dispute - Assignment as security.
§68-1007. Purchaser to withhold tax - Payment by purchaser.
§68-1008a. Refund of payments to Commissioners of the Land Office.
§68-1011. Statements as to tax on settlements.
§68-1012. Lien for tax - Liability not released by provision for payment.
§68-1013a. Seller and purchaser to secure and retain invoice copies.
§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.
§68-1020. Application of Sections 1017 to 1020.
§68-1021. Reports and collection - Apportionment.
§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.
§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.
§68-1201. 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.
§68-1353. 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.
§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.
§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.
§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.
§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.
§68-1354.24. 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.
§68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis.
§68-1354.32. Database describing boundary changes for taxing jurisdictions.
§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:
§68-1356.2. 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:
§68-1357.6. 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.
§68-1364.3. Hearings - Increased enforcement personnel.
§68-1365. When tax due - Reports - Records.
§68-1366. Deduction from taxable sales for bad debts.
§68-1368.3. Noncompliant taxpayer - Delinquency - Business closure.
§68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay.
§68-1370.1. Counties - Sales tax.
§68-1370.4. County sales tax - Conditions for levy.
§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.
§68-1375. 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.
§68-1393. 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.
§68-1402. Excise tax on storage, use or other consumption of intangible personal property.
§68-1403. Purpose of article - Apportionment of revenues.
§68-1404.1. Manufacturers - Refund of certain state and local use taxes.
§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.
§68-1407.1. 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.
§68-1409. 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.
§68-1503. Amount of fee - In lieu of sales tax - Special decal.
§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.
§68-1515. Fee on initial sale of tickets for professional sporting events.
§68-1621. Purpose and intent of act.
§68-1623. Conditions for storage, transportation, sale, and use.
§68-1624. Certain fireworks prohibited - Labeling of fireworks.
§68-1624.1. Aerial luminaries.
§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.
§68-1630. 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.
§68-1641. Requirement of licensure to conduct fireworks displays.
§68-1642. Storage of fireworks or pyrotechnic materials.
§68-1643. Administration and enforcement of act.
§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.
§68-1708. 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.
§68-2002. Tax, when delinquent - How enforced - Tax warrant.
§68-2003. False oath to report - Penalty.
§68-2005. Date of application of act.
§68-2101. See the following versions:
§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.
§68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.
§68-2106. Excise tax in lieu of other taxes - Exemptions.
§68-2110. Rental tax on motor vehicle rentals.
§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.
§68-2351. Short title and effective date.
§68-2352. Purpose of article - Distribution of revenues.
§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.
§68-2355.1C. 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-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.
§68-2357.10. Oklahoma Coal Production Incentive Act - Short title.
§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.
§68-2357.27. Tax credits - Child care services - Definitions
§68-2357.28. Tax credit for investment in certain enterprises.
§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.
§68-2357.47. Employers - Eligible wages paid - Eligible modification expenses.
§68-2357.59. Certain tax credits to be allowed.
§68-2357.61a. Moratorium on certain tax credits.
§68-2357.62. Credit for qualified investment in qualified small business capital companies.
§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.
§68-2357.65. Annual report to the Legislature.
§68-2357.65A. Federally regulated investment company exemption.
§68-2357.72a. Moratorium on certain tax credits.
§68-2357.73. Credits for investments in qualified rural small business capital companies.
§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.
§68-2357.75. Reporting to Oklahoma Tax Commission.
§68-2357.76. Annual reporting to legislature.
§68-2357.76A. Federally regulated investment company exemption.
§68-2357.101. Credit for investment in film or music project.
§68-2357.104. Tax credit for railroad reconstruction or replacement expenditures.
§68-2357.201. Definitions - Amount of credit.
§68-2357.202. Definitions – Amount of credit.
§68-2357.205. Cost of sulfur regulation compliance – Election and allocation.
§68-2357.206. Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions.
§68-2357.302. 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.
§68-2357.405. Tax credit for qualifying software or cybersecurity employees.
§68-2357.406. Tax credit for blood donations by employees.
§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.
§68-2358.6A. 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.
§68-2363. 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.
§68-2368.1. 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.
§68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund.
§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.
§68-2368.11. Retirement of Capitol dome debt - Donation from tax refund.
§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.
§68-2368.26. 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
§68-2368.31. Donation from tax refund – Oklahoma AIDS Care Revolving Fund.
§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.
§68-2376. 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.
§68-2385. Specified tax return preparers – Electronic filing.
§68-2385.2. Amount to be withheld.
§68-2385.5. Credit as taxes paid.
§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.
§68-2385.16. Deposit of payments - Refunds - Method of refunds.
§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.
§68-2385.26. 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.
§68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions.
§68-2391. Short title - Oklahoma Tourism Development Act.
§68-2392. Legislative findings and purpose.
§68-2394. 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.
§68-2601. Power to levy and assess tax - Tax in lieu of other taxes.
§68-2603. Tax levied for one year - Payable quarterly - Disposition.
§68-2604. Failure or refusal to pay tax - Penalties.
§68-2701. Authorization to tax for purposes of municipal government - Exceptions and limitations.
§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.
§68-2802.2. 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.
§68-2812. 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
§68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.
§68-2817.3. Exclusion of property used for desulphurization of gasoline or diesel fuel.
§68-2819. Determination of taxable value.
§68-2819.1. Notice of intent to decrease assessment ration – Public meetings.
§68-2820. Visual inspection of taxable property.
§68-2823. 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.
§68-2837. Corporations - Assessment.
§68-2840. County assessor to prepare, build and maintain certain permanent records.
§68-2842. Assessment roll - Form - Content - Adjustments - Annual report.
§68-2843. Unlisted personal property - Discovery and assessment.
§68-2845. Assessment of unassessed real estate.
§68-2846. Undervalued and underassessed property - Reassessment.
§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.
§68-2852. 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.
§68-2862. County board of equalization members - Oath - Training course - Compensation.
§68-2866. Oklahoma Tax Commission - Equalization ratio study.
§68-2867. Abstract of assessments.
§68-2868. Tax rolls - Preparation - Contents.
§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.
§68-2873. 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.
§68-2884. Payment and appeal of protested taxes.
§68-2885. Exclusiveness of remedies - Precedence of appeals.
§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.
§68-2897. Homestead exemption - Laws relating to assessment of property not impaired.
§68-2898. Rules and regulations.
§68-2899. County assessor - Report to Tax Commission.
§68-2899.2. 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.
§68-2902.5. Manufacturing facilities - Delay of exemption from ad valorem tax.
§68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes.
§68-2906. Person 65 years of age or older or totally disabled person - Filing of claim.
§68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.
§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.
§68-2926. 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.
§68-2933. Property sold or removed from county before delivery of tax rolls - Assessment.
§68-2936. Receipt of federal in lieu payments - Apportionment and payment to political subdivisions.
§68-2938. Basis of application for federal in lieu payments - Installments.
§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.
§68-2946.2. 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.
§68-3001. Appropriation - Defined.
§68-3002. Financial statement - Estimated needs - Publication - Filing.
§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.
§68-3010. Items of appropriation - Meaning of terms.
§68-3012. Public hearings before excise boards.
§68-3013. Notice of hearing - Continuing hearings - Calling officials for examination.
§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.
§68-3027. Appeals - Finality of unappealed decision.
§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.
§68-3034.2. Capital reserve fund.
§68-3101. Tax lien on real property.
§68-3102. Personal property tax lien - Notice - Entry on docket - Priority.
§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.
§68-3128. 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.
§68-3132. 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.
§68-3144. Quitclaim deed to land sold through error.
§68-3146. Restrictions and covenants to which law applicable.
§68-3147. Other rights surviving to grantee.
§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.
§68-3203. 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.
§68-3404. Certification by U.S. Secretary of Treasury and other officials.
§68-3405. Duties of filing officers - Filing certificate.
§68-3407. Construction and application of act.
§68-3502. Findings and intent of Legislature.
§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.
§68-3604.1. 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.
§68-3608. Promulgation of rules.
§68-3610. Report on effect of Oklahoma Quality Jobs Program.
§68-3624. Oklahoma Film Enhancement Rebate Program.
§68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund.
§68-3631. Short title - Filmed in Oklahoma Act of 2021.
§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.
§68-3639. Filmed in Oklahoma Program Revolving Fund.
§68-3640. Eligibility for Compete with Canada Film Act.
§68-3645.1. Short title - Large-scale Economic Activity and Development Act of 2022 (LEAD Act).
§68-3645.2. Legislative findings.
§68-3645.4. Investment rebate program.
§68-3645.5. Payment calculation.
§68-3645.6. Large-scale Economic Activity and Development Fund (LEAD Fund).
§68-3652. Legislative findings.
§68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations.
§68-3657. Quality Jobs Program Incentive Leverage Fund.
§68-3659. Remitted withholding taxes - Transfer and apportionment.
§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.
§68-3808. Report on effect of Former Military Facility Development Act.
§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.
§68-3916. 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.
§68-3932. Application to certify capital investment as equity investment.
§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.
§68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs.
§68-4104. Quality investment agreements – Duration – Investment – Terms.
§68-4105. Specialized Quality Investment Payment Fund.
§68-4107. Eligibility to receive other credits or exemptions.
§68-4108. Rules – Implementation.
§68-4109. False or fraudulent applications and instruments – Felony – Punishment.
§68-4202. Purpose – Legislative intent – Incentive payments.
§68-4204. Quality Investment Contracts – Application – Requirements – Qualifications.
§68-4207. Ineligibility for certain tax credits or exemptions.
§68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.
§68-4210. Five-year performance review – Written report.
§68-4301. Oklahoma Quality Events Incentive Act.
§68-4302. Legislative findings.
§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.
§68-4402. Legislative findings.
§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.
§68-4504. 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.
§68-5011. Eligibility for relief - Computation - Convicted felons.
§68-5012. Gross household income.
§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.
§68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.
§68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.
§68-6002. Levy of tax - Interest.
§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.
§68-6504. 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.
§68-6508. 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.
§68-50002. 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.
§68-50015. Oklahoma Tourism Promotion Advisory Committee.
§68-50016. Master capital improvement plan - Submission of project list to Legislature.
§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.