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§68-3009. Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization. - The county excise board shall comply with the following: (a)...
§68-3010. Items of appropriation - Meaning of terms. - Each of the items of appropriation as hereinafter defined and...
§68-3011. Departments operated within general fund - Special budget and cash accounts - Items of appropriation. - (1) For each office, board, commission and department, including public...
§68-3012. Public hearings before excise boards. - The county excise board of each county shall at its...
§68-3013. Notice of hearing - Continuing hearings - Calling officials for examination. - The notice of such hearing shall be given by one...
§68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer. - A. The county excise board shall meet on the first...
§68-3015. Apportionment of millage. - The county excise board shall meet for the purpose of...
§68-3016. Appropriation when estimate not submitted. - Should any municipality fail to make and submit an estimate...
§68-3017. Computation of appropriations - Procedure. - When the excise board shall have ascertained the total assessed...
§68-3018. Cash fund balance - Transfer - "Cash fund balance" defined. - If and when an actual cash fund balance shall accrue...
§68-3019. Certifying appropriation - Accounts - Warrants - Certificates of indebtedness. - The secretary of the excise board shall immediately certify each...
§68-3020. Temporary appropriations. - A. The excise boards of the various counties in the...
§68-3021. Supplemental and additional appropriations. - Whenever the public welfare or the needs of any county,...
§68-3022. Municipal budgets and levies - Filing - Notice. - After the officers of the several municipal subdivisions of the...
§68-3023. Examination of budgets and levies by taxpayers - Filing protests. - (a) Taxpayers of the state shall have the right, at...
§68-3024. Court of Tax Review. - A. There is hereby re-created a Court of Tax Review....
§68-3025. Powers and duties of Court - Continuances. - Said Court shall have the power and it shall be...
§68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading. - The Court of Tax Review shall hear and determine all...
§68-3027. Appeals - Finality of unappealed decision. - Either the protestant or the county may appeal from the...
§68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing. - The Court shall cause the evidence adduced at any time...
§68-3029. Mandate from Supreme Court - Correction of appropriation. - After the decision of the Supreme Court in any case...
§68-3030. Effect of protest - Refund of excess taxes. - (a) The filing of protest as herein provided shall not...
§68-3031. Payment and collection of taxes not affected. - Nothing in Sections 24102 - 24112 of this Code shall...
§68-3032. Warrants and debts prohibited during protest period - Exceptions. - (1) Pending the expiration of the time within which protests...
§68-3033. County clerk to furnish budget forms. - It is hereby made the duty of each county clerk,...
§68-3034. Rainy day and capital reserve funds – Counties with excise board. - This act shall permit counties with an excise board as...
§68-3034.1. Rainy day fund. - A. As used in this act, a "rainy day fund"...
§68-3034.2. Capital reserve fund. - A. As used in this act, a "capital reserve fund"...
§68-3101. Tax lien on real property. - Taxes upon real property are hereby made a lien for...
§68-3102. Personal property tax lien - Notice - Entry on docket - Priority. - Except for periods governed by the provisions of subsection C...
§68-3103. Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement. - A. Except for periods governed by the provisions of subsection...
§68-3104. Tax warrants. - A. Except for periods governed by the provisions of subsection...
§68-3105. Real property to be sold for delinquent taxes and special assessments - Exemption. - A. The county treasurer shall in all cases, except those...
§68-3105.1. Tax liens held prior to effective date of act. - Any person holding a tax lien pursuant to Sections 3101...
§68-3106. Notice of delinquent taxes and special assessments. - A. Except for periods governed by the provisions of subsection...
§68-3113. Redemption of real estate. - The owner of any real estate, or any person having...
§68-3119. Resale tax deed - Rights conveyed. - A resale tax deed shall convey only the surface and...
§68-3125. Resale by county of unredeemed lands. - If any real estate shall remain unredeemed for the period...
§68-3126. Advertising expense. - In the event the county excise board fails, neglects or...
§68-3127. Notice of resale. - The county treasurer, according to the law, shall give notice...
§68-3128. Publication costs on resale, rate. - For publication costs on resale of real estate, and for...
§68-3129. Sale - Property bid off in name of county - County liability. - A. On the day real estate is advertised for resale,...
§68-3130. Monies received at resale deemed collections of tax - Credit and apportionment. - Monies received by the county treasurer at resale from individual...
§68-3131. Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition. - A. Within thirty (30) days after resale of property, the...
§68-3132. Form of resale tax deed. - The resale tax deed shall be in substantially the following...
§68-3133. Prima facie evidence, resale tax deed as. - (a) A resale tax deed executed in substantial compliance with...
§68-3134. Management of real estate purchased by county at resale. - So long as the same remains unsold, the board of...
§68-3134.1. Dilapidated buildings acquired at resale by county - Tearing down and removal. - The board of county commissioners of any county in this...
§68-3135. Sale or auction of property acquired at resale by county. - A. Any property acquired by the county under the provisions...
§68-3136. Report of sale by county of property acquired at resale - Recording. - When any sale is consummated under the provisions of the...
§68-3137. Resale property fund. - A. All penalties, interest and forfeitures which may accrue on...
§68-3138. Conditions precedent to action to restrain tax collection. - Whenever any action or proceeding shall be commenced and maintained...
§68-3139. Official neglect not to affect sale. - The sale of lands, town or city lots, or any...
§68-3140. Procedure to cancel deed. - To defeat the deed, the person desiring to set the...
§68-3141. Limitation of action to recover land - Payment of taxes due. - No action shall be commenced by the holder of the...
§68-3142. Tax lien subject to other state lien. - Whenever any lands shall be sold for delinquent taxes under...
§68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes. - The state or any county, city, town or school district...
§68-3144. Quitclaim deed to land sold through error. - The board of county commissioners of any county in this...
§68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed. - Whenever in any city or incorporated town, or addition or...
§68-3146. Restrictions and covenants to which law applicable. - Section 3145 of this title shall apply only to the...
§68-3147. Other rights surviving to grantee. - Any right that the former owner had to enforce like...
§68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency. - A. Any county official charged with any duty in connection...
§68-3149. Attorney General - Removal of officials. - It shall be the duty of the Attorney General to...
§68-3150. Officer derelict in duty forfeits pay. - In case of a dereliction of any duty on the...
§68-3151. County treasurer to account quarterly. - In addition to the statements and showings required by this...
§68-3152. Duties mandatory - Penalty for failure to perform. - The provisions of this article relating to the duties of...
§68-3201. Imposition of tax - Definitions. - A. A tax is hereby imposed on each deed, instrument,...
§68-3202. Exemptions. - The tax imposed by Section 3201 of this title shall...
§68-3203. Persons obligated to pay tax - Requisite stamps - Recording. - A. The taxes imposed by Section 3201 of this title...
§68-3204. Design and distribution of stamps - Accounting - Distribution of funds. - A. The Oklahoma Tax Commission shall design such stamps in...
§68-3205. Rules and regulations - Documentary Stamp Tax Unit. - The Oklahoma Tax Commission shall prescribe such rules and regulations...
§68-3206. Violations - Punishments. - A. Any person who shall willfully fail to purchase and...
§68-3401. Short title. - This act shall be known and may be cited as...
§68-3402. Applicability. - The Uniform Federal Lien Registration Act applies only to federal...
§68-3403. Notices - Filing. - A. Notices of liens, certificates, and other notices affecting federal...
§68-3404. Certification by U.S. Secretary of Treasury and other officials. - Certification of notices of liens, certificates, or other notices affecting...
§68-3405. Duties of filing officers - Filing certificate. - A. If a notice of federal lien, a refilling of...
§68-3406. Filing fee. - A. The fee for filing and indexing each notice of...
§68-3407. Construction and application of act. - The Uniform Federal Lien Registration Act shall be applied and...
§68-3501. Short title. - This act shall be known and may be cited as...
§68-3502. Findings and intent of Legislature. - A. It is the finding of the Legislature that there...
§68-3503. Definitions. - As used in this act: 1. "Qualified federal facility" means...
§68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information. - A. A political subdivision may receive quarterly incentive payments from...
§68-3505. Incentive payments - Funding source. - In order to ensure the availability of funds for incentive...
§68-3506. Incentive payments - Claims - Verification - Issuance of warrants. - A. As soon as practicable after the end of a...
§68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets. - A. A political subdivision receiving an incentive payment pursuant to...
§68-3508. Promulgation of rules. - The Department of Commerce and the Tax Commission shall promulgate...
§68-3601. Short title. - Section 3601 et seq. of this title shall be known...
§68-3602. Legislative intent. - It is the intent of the Legislature that: 1. The...
§68-3603. Definitions. - A. As used in the Oklahoma Quality Jobs Program Act:...
§68-3604. Incentive payments. - A. Except as otherwise provided in subsection I or subsection...
§68-3604.1. Quarterly incentive payments for federal contractors - Application and qualifications. - A. A qualified federal contractor may receive quarterly incentive payments...
§68-3605. Quality Jobs Program Incentive Payment Fund. - There is hereby created within the State Treasury a special...
§68-3606. Filing claim to receive incentive payment - Determination - Payments. - A. As soon as practicable after the end of the...
§68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions. - A. Notwithstanding any other provision of law, if a qualified...
§68-3608. Promulgation of rules. - The Department of Commerce and the Tax Commission shall promulgate...
§68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties. - Any person making an application, claim for payment or any...
§68-3610. Report on effect of Oklahoma Quality Jobs Program. - The Oklahoma Department of Commerce shall prepare triennially a report...
§68-3611. Payroll projection. - A. For purposes of the payroll projection required to be...
§68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments. - A. For purposes of the determination required to be made...
§68-3621. Short title. - This act shall be known and may be cited as...
§68-3622. Legislative intent. - The Legislature hereby finds that the production of films in...
§68-3623. Definitions. - As used in the Compete with Canada Film Act: 1....
§68-3624. Oklahoma Film Enhancement Rebate Program. - A. There is hereby created the Oklahoma Film Enhancement Rebate...
§68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund. - A. There is hereby created in the State Treasury a...
§68-3626. Termination of act. - The provisions of the Compete with Canada Film Act shall...
§68-3631. Short title - Filmed in Oklahoma Act of 2021. - This act shall be known and may be cited as...
§68-3632. Definitions. - As used in the Filmed in Oklahoma Act of 2021:...
§68-3633. Incentive rebate program. - A. There is hereby created an incentive rebate program for...
§68-3634. Conditionally prequalified rebate amount. - A. The total amount of rebate payments conditionally pre-qualified by...
§68-3635. Incentive amounts – Projects filmed in state. - A. Subject to the final approval of the eligibility application...
§68-3636. Incentive amounts – Post-production activity for projects filmed out of state. - A. Subject to the final approval of the eligibility application...
§68-3637. Qualifications for maximum incentive amounts – Projects filmed in state. - To qualify for the maximum twenty percent (20%) base incentive...
§68-3638. End credits logo. - All production projects for which any incentive is paid pursuant...
§68-3639. Filmed in Oklahoma Program Revolving Fund. - A. There is hereby created in the State Treasury a...
§68-3640. Eligibility for Compete with Canada Film Act. - Any company or entity that receives rebate payments for a...
§68-3641. Sunset of act. - The provisions of this act shall cease to have the...
§68-3645.1. Short title - Large-scale Economic Activity and Development Act of 2022 (LEAD Act). - This act shall be known and may be cited as...
§68-3645.2. Legislative findings. - The Legislature hereby finds that it is beneficial to the...
§68-3645.3. Definitions. - As used in the Large-scale Economic Activity and Development Act...
§68-3645.4. Investment rebate program. - A. 1. There is hereby created until July 1, 2032,...
§68-3645.5. Payment calculation. - A. Subject to the approval and ongoing review of the...
§68-3645.6. Large-scale Economic Activity and Development Fund (LEAD Fund). - A. There is hereby created in the State Treasury a...
§68-3651. Short title. - This act shall be known and may be cited as...
§68-3652. Legislative findings. - The Legislature finds that certain establishments which have, previous to...
§68-3653. Definitions. - As used in this act: 1. "Establishment" means a business...
§68-3654. Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty. - A. The Oklahoma Development Finance Authority shall, according to the...
§68-3655. Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount. - A. Within sixty (60) days after filing the second irrevocable...
§68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations. - A. The Oklahoma Development Finance Authority may use the Credit...
§68-3657. Quality Jobs Program Incentive Leverage Fund. - There is hereby created within the State Treasury a special...
§68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions. - A. An establishment, as defined in Section 3653 of this...
§68-3659. Remitted withholding taxes - Transfer and apportionment. - A. Beginning on the later date of July 1, 2009,...
§68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs. - A. An establishment making the second irrevocable election pursuant to...
§68-3801. Short title. - Sections 1 through 8 of this act shall be known...
§68-3802. Qualification for incentive payments - Definitions - Cost/benefit analysis. - A. Except as otherwise provided by this section, an establishment...
§68-3803. Former Military Facility Projects Fund. - There is hereby created within the State Treasury a special...
§68-3804. Filing of claim - Issuance of warrant. - A. As soon as practicable after the end of a...
§68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions. - The prohibition set forth in Section 3607 of Title 68...
§68-3806. Rulemaking. - The Department of Commerce and the Tax Commission shall promulgate...
§68-3807. Fraud.. - Any person making an application, claim for payment or any...
§68-3808. Report on effect of Former Military Facility Development Act. - The Oklahoma Department of Commerce shall prepare triennially a report...
§68-3901. Short title. - This act shall be known and may be cited as...
§68-3902. Incentive payments. - It is the intent of the Legislature that: 1. The...
§68-3903. Definitions. - As used in the Small Employer Quality Jobs Incentive Act:...
§68-3904. Incentive payments. - A. An establishment which meets the qualifications specified in the...
§68-3905. Quarterly reports to Commission - Quarterly incentive payments. - A. 1. Beginning with the first complete calendar quarter after...
§68-3906. Small Employer Quality Jobs Incentive Payment Fund. - There is hereby created within the State Treasury a special...
§68-3907. Rulemaking authority. - The Oklahoma Department of Commerce and the Oklahoma Tax Commission...
§68-3908. Violations and penalties. - Any person making an application, claim for payment or any...
§68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions. - Notwithstanding any other provision of law, if a qualified establishment...
§68-3910. Triennial report. - The Oklahoma Department of Commerce shall prepare triennially a report...
§68-3911. Short title. - This act shall be known and may be cited as...
§68-3912. Legislative intent. - It is the intent of the Legislature that: 1. The...
§68-3913. Definitions. - As used in the 21st Century Quality Jobs Incentive Act:...
§68-3914. Incentive payments. - A. Except for the payment amount required by subsection E...
§68-3915. Quarterly reports. - A. 1. Beginning with the first complete calendar quarter after...
§68-3916. 21st Century Quality Jobs Incentive Payment Fund. - There is hereby created within the State Treasury a special...
§68-3917. Rulemaking authority. - The Oklahoma Department of Commerce and the Oklahoma Tax Commission...
§68-3918. Violations and penalties. - Any person making an application, claim for payment or any...
§68-3919. Disqualification from receipt of credits or exemptions under other laws. - Notwithstanding any other provision of law, if a qualified establishment...
§68-3920. 21st Century Quality Jobs Incentive Act. - The Oklahoma Department of Commerce shall prepare a report which...
§68-3930. Short title - Oklahoma Rural Jobs Act. - This act shall be known and may be cited as...
§68-3931. Definitions. - As used in this act: 1. "Affiliate" means an entity...
§68-3932. Application to certify capital investment as equity investment. - A. A rural fund that seeks to have an equity...
§68-3933. Certification of capital investment authority – Cap on state tax credits – Investment requirements. - A. The Department shall certify capital investment authority under the...
§68-3934. Right to credit against entity's state tax liability – Carry forward - Recapture. - A. Upon making a capital investment in a rural fund,...
§68-3935. Restrictions on businesses that receive qualified investment. - No eligible business that receives a qualified investment under the...
§68-3936. Reports on investments by rural funds - Application to exit the program. - A. Rural funds shall submit a report to the Department...
§68-3937. Sunset date for new applications. - The Department shall accept no new applications for tax credits...
§68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment. - A. As used in this section: 1. “Contracted community-based service...
§68-4101. Short title. - This act shall be known and may be cited as...
§68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs. - It is the intent of the Legislature that: 1. The...
§68-4103. Definitions. - For purposes of the Oklahoma Specialized Quality Investment Act: 1....
§68-4104. Quality investment agreements – Duration – Investment – Terms. - A. A qualified establishment shall be eligible to enter into...
§68-4105. Specialized Quality Investment Payment Fund. - There is hereby created within the State Treasury a special...
§68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments. - A. As soon as practicable after the end of a...
§68-4107. Eligibility to receive other credits or exemptions. - Notwithstanding any other provision of law, if a qualified establishment...
§68-4108. Rules – Implementation. - The Oklahoma Department of Commerce and the Oklahoma Tax Commission...
§68-4109. False or fraudulent applications and instruments – Felony – Punishment. - Any person making an application, claim for payment or any...
§68-4201. Short title. - This act shall be known and may be cited as...
§68-4202. Purpose – Legislative intent – Incentive payments. - A. It is the purpose of this act to implement...
§68-4203. Definitions. - For purposes of the Oklahoma Quality Investment Act: 1. “At-risk...
§68-4204. Quality Investment Contracts – Application – Requirements – Qualifications. - A. An establishment which meets the qualifications specified in the...
§68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment. - A. As soon as practicable after the end of a...
§68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized. - A. The Quality Investment Committee shall meet not less than...
§68-4207. Ineligibility for certain tax credits or exemptions. - Notwithstanding any other provision of law, if a qualified establishment...
§68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules. - The Oklahoma Department of Commerce and the Oklahoma Tax Commission...
§68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment. - Any person making an application, claim for payment or any...
§68-4210. Five-year performance review – Written report. - A. The Oklahoma Department of Commerce shall, using its own...
§68-4301. Oklahoma Quality Events Incentive Act. - This act shall be known and may be cited as...
§68-4302. Legislative findings. - The Legislature finds that certain quality events conducted within the...
§68-4303. Definitions. - As used in the Oklahoma Quality Events Incentive Act: 1....
§68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission. - A. Not later than thirty (30) days prior to the...
§68-4305. Eligible local support. - A. The host community shall provide to the Oklahoma Tax...
§68-4306. Proceeds from county or municipality sales tax. - No proceeds from the levy of any sales tax imposed...
§68-4307. Maximum total payments. - Notwithstanding any other provision of this act, total payments resulting...
§68-4308. Payment of incremental sales tax revenues. - After the conclusion of a quality event for which the...
§68-4309. Promulgation of rules. - The Oklahoma Tax Commission may promulgate such rules as may...
§68-4310. Annual report. - The Executive Director of the Oklahoma Department of Commerce shall...
§68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act. - A. A county, city or town that enters into any...
§68-4401. Short title. - Sections 5 through 10 of this act shall be known...
§68-4402. Legislative findings. - The Legislature finds that sales taxable transactions conducted within the...
§68-4403. Definitions. - As used in this act: 1. “Base Year” or “Lake...
§68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures. - A. The Department of Tourism and Recreation shall notify the...
§68-4405. Sales tax, distribution of revenue, applicability of act. - No proceeds from the levy of any sales tax imposed...
§68-4406. Remission of sales tax revenues - Maintenance and development of assets. - A. The Oklahoma Tax Commission shall remit to the Oklahoma...
§68-4501. Short title - Oklahoma Remote Quality Jobs Incentive Act. - This act shall be known and may be cited as...
§68-4502. Legislative intent. - It is the intent of the Legislature that: 1. The...
§68-4503. Definitions – Proxy establishments to provide proof of basic health benefits plans for remote workers. - A. As used in the Oklahoma Remote Quality Jobs Incentive...
§68-4504. Incentive payments to proxy establishments. - A. A proxy establishment that facilitates the attraction of remote...
§68-4505. Oklahoma Remote Quality Jobs Incentive Payment Fund. - There is hereby created within the State Treasury a special...
§68-4506. Claims for incentive payments - Qualifications. - A. As soon as practicable after the end of the...
§68-4507. Tax credits and exemptions excluded. - Notwithstanding any other provision of law, if a qualified proxy...
§68-4508. Promulgation of rules. - The Oklahoma Department of Commerce and the Oklahoma Tax Commission...
§68-4509. Violations - Penalties. - Any person making an application, claim for payment or any...
§68-4510. Triennial report on job creation and fiscal analysis. - The Oklahoma Department of Commerce shall prepare triennially a report...
§68-5006.1. Forms - Mailing address required. - The forms prescribed by the Oklahoma Tax Commission pursuant to...
§68-5010. Short title. - Sections 1 through 7 of this act shall be known...
§68-5011. Eligibility for relief - Computation - Convicted felons. - A. Except as otherwise provided by this section, beginning with...
§68-5012. Gross household income. - For purposes of this act "gross household income" means the...
§68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments. - A. All claims for relief authorized by the Sales Tax...
§68-5014. Information changes. - Every person filing a claim pursuant to the Sales Tax...
§68-5015. Audit of claim - Notice - Hearing. - A. The Oklahoma Tax Commission shall, within a reasonable time...
§68-5016. False or fraudulent claims - Penalties. - In addition to the penalties provided in the Uniform Tax...
§68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax. - A. A tax is hereby imposed in lieu of the...
§68-5302. Affixing of stamp prior to sale and registration - Amount of stamp. - A. The in-lieu tax imposed in Section 5301 of this...
§68-5304. Purchase of stamps - Form - Distribution - Custody. - The tax stamps required by this act to be placed...
§68-5305. Apportionment of revenue. - The county treasurer shall, at the end of each calendar...
§68-5306. Qualifications. - When used in this act, the terms "automobile", "truck", "manufactured...
§68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions. - A. A tax is hereby imposed, in lieu of the...
§68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership. - A. The in-lieu tax imposed in Section 5401 of this...
§68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody. - A. The tax stamp or stamps required by Section 5402...
§68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation. - The county treasurer shall apportion each month all collections from...
§68-6001. Definitions. - As used in Section 6001 et seq. of this title:...
§68-6002. Levy of tax - Interest. - Beginning on and after July 1, 1984, there shall be...
§68-6003. Exemptions. - The following aircraft shall be exempt from provisions of Section...
§68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license. - The Tax Commission shall require every person licensed as a...
§68-6005. Distribution of revenues. - For the fiscal year beginning July 1, 2022, and all...
§68-6006. Seizure and sale of aircraft. - A. If the owner of an aircraft subject to the...
§68-6007. Rules and regulations. - Authority is hereby given to the Oklahoma Tax Commission to...
§68-6101. Assessments - Rebates. - A. All parties required to pay an assessment pursuant to...
§68-6102. Workers' Compensation Assessment Rebate Fund. - There is hereby created within the State Treasury a special...
§68-6501. Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021. - This act shall be known and may be cited as...
§68-6502. Definitions. - As used in this act: 1. "Charging station" means equipment...
§68-6503. Tax purpose. - Pursuant to the requirement of Section 19 of Article X...
§68-6504. Tax on electricity used to charge or recharge electric vehicles. - A. There is hereby imposed a tax of three cents...
§68-6505. Disclosure of rates charged by charging station operators. - A charging station operator shall make a full and conspicuous...
§68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers. - A. The tax imposed pursuant to the provisions of Section...
§68-6507. Tax apportionment. - The revenue derived from the tax levy imposed pursuant to...
§68-6508. Registration of charging stations with Oklahoma Tax Commission. - A. Except for charging stations with a charging capacity of...
§68-6509. Inspections – Third-party testing – Promulgation of rules. - A. The Oklahoma Corporation Commission shall have the authority to...
§68-6510. Electric vehicle tax credit. - A. As used in this section, "qualified electric vehicle" means...
§68-6511. Weight-based electric vehicle fee – Fee apportionment. - A. In addition to the registration fees required pursuant to...
§68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund. - There is hereby created in the State Treasury a revolving...
§68-50001. Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal. - A. There is hereby levied upon percentages of fire insurance...
§68-50002. Lost cigarette and tobacco stamps - Refunds. - The Oklahoma Tax Commission is hereby authorized to refund a...
§68-50003. Return of stamps found after refund. - If, after payment of the refund, the cigarette or tobacco...
§68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing. - Any coin-operated amusement device, including pool and billiard tables, operated...
§68-50010. Short title. - Section 50010 et seq. of this title shall be known...
§68-50011. Definitions. - As used in the Oklahoma Tourism Promotion Act: 1. "Committee"...
§68-50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund. - A. 1. There is hereby created in the State Treasury...
§68-50015. Oklahoma Tourism Promotion Advisory Committee. - A. There is hereby created an Oklahoma Tourism Promotion Advisory...
§68-50016. Master capital improvement plan - Submission of project list to Legislature. - The Department of Tourism and Recreation shall develop, periodically revise...
§68-54004. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes. - A. In order to administer the exemption for sales to...
§68-54005. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes. - A. In order to administer the exemption for sales to...
§68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider. - A. As used in this section: 1. “Charges for mobile...
§68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption. - A. The Oklahoma Tax Commission may provide an electronic database...
§68-55003. Judgment limiting or impairing federal act – Invalidity of act. - If a court of competent jurisdiction enters a final judgment...
§68-55004. When act applies relating to tax liabilities. - The provisions of this act relating to tax liabilities shall...
§68-55005. Facilitating Business Rapid Response to State Declared Disasters Act of 2015. - A. This act may be cited as the "Facilitating Business...
§68-55006. Short title - Oklahoma Emission Reduction Technology Incentive Act. - Sections 1 through 7 of this act shall be known...
§68-55007. XXX. - The Legislature hereby finds that the reduction of emissions from...
§68-55008. XXX. - As used in the Oklahoma Emission Reduction Technology Incentive Act,...
§68-55009. XXX. - A. Upon the effective date of this act, there is...
§68-55010. XXX. - There is hereby created in the State Treasury a revolving...
§68-55011. XXX. - The Department of Environmental Quality and the Oklahoma Tax Commission...
§68-55012. XXX. - The Oklahoma Emission Reduction Technology Rebate Program shall cease on...