The exemption for exports:
1. Under paragraph 1 of Section 10 of this act, shall be perfected by a deduction on the report of the supplier or licensed exporter which is otherwise responsible for the tax on removal of the product from a terminal or refinery in this state;
2. Under paragraph 3 of Section 10 of this act, shall be perfected by the exporter by a refund claim if the claim in the aggregate month to date exceeds One Thousand Dollars ($1,000.00) upon a refund application made to the Commission within three (3) years; or
3. Under paragraph 2 of Section 10 of this act, shall be perfected by the unlicensed exporter, if a diversion by an unlicensed exporter, upon a refund application made to the Commission within three (3) years.
Added by Laws 1996, c. 345, § 11, eff. Oct. 1, 1996.
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.