Except as otherwise provided in the Motor Fuel Tax Code, the tax imposed by Sections 500.4 and 500.4B of this title on motor fuel measured by gallons imported from another state shall be paid by the:
1. Licensed occasional importer who has imported the nonexempt motor fuel within three (3) business days of the earlier of the time that the nonexempt motor fuel was entered into the state, or the time that a valid import verification number required by subsection F of Section 500.33 of this title was assigned by the Commission, under such rules and procedures as the Commission may provide; or
2. Licensed bonded importer who has imported the nonexempt motor fuel during a month on or before the twentieth day of the following month unless such day falls upon a weekend or state or banking holiday, in which case the liability would be due the next succeeding business day.
However, if the supplier has made a blanket election to precollect tax under Section 500.19 of this title, then the supplier shall become jointly liable with the importer for the tax and shall remit the tax to the Commission on behalf of the importer under the same terms as a supplier payment under Section 500.20 of this title, and no import verification number shall be required.
Added by Laws 1996, c. 345, § 18, eff. Oct. 1, 1996. Amended by Laws 2019, c. 169, § 1, eff. Nov. 1, 2019.
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.