us-ok/stat

1,840 sections.

• 12-1213 Renumbered as § 1213 of this title by Laws 1965, c. 215, § 2 Repealed
• 21-103 Renumbered as § 2103 of this title by Laws 1965, c. 215, § 3 Repealed
• 101 Tax code
• 102 Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator
• 102.1 Salaries
• 102.2 Political activities by members of Tax Commission prohibited
• 102.3 Additional duties and compensation for commissioners
• 103 Conduct of hearings - Production of books and records - Perjury
• 104 Employees and expenses - Bonds
• 105 Attorneys for Commission
• 105.1 Designation of peace officer to conduct personnel investigations and background checks
• 106 Repealed by Laws 2010, c. 413, § 30, eff. July 1, 2010 Repealed 2010
• 107 Disbursements to be within appropriations
• 108 Schedule of fees and charges - Transcripts and other services
• 109 Legislative intent
• 110 Repealer Repealed
• 112 Tax Commission Fund - Credits for all miscellaneous receipts
• 113 Tax Commission Reimbursement Fund - Full-time employees
• 114 Payment of fees for employees in performance of duties
• 116 Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund
• 117 Electronic access to data and reports
• 118 Written estimate of revenue gain or loss and written statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues
• 119 Notice to vendors in annexed territory of applicable sales tax rate
• 120 Out-of-State Tax Collections Enforcement Act of 2017
• 201 Purpose of Article
• 202 Definitions
• 203 Enforcement by Tax Commission - Rules – Electronic filing
• 204 Records of official acts of Commission - Fees
• 205 Records and files of Commission confidential and privileged - Exceptions - Report
• 205.1 Municipal sales tax - Report of certain information
• 205.2 Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds
• 205.3 Repealed by Laws 2012, c. 256, § 2, eff. Nov. 1, 2012 Repealed 2012
• 205.4 Repealed by Laws 2013, c. 227, § 21, eff. Nov. 1, 2013 Repealed 2013
• 205.5 Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation
• 205.6 Disclosure of taxpayers who claimed tax credits
• 206 Examinations or investigations
• 206.1 Tax Commission - Examinations and inspections outside state - Compensation and expenses
• 207 Hearings by Tax Commission
• 208 Notice of hearing
• 209 Notice to Commission's attorney before judicial hearing - Costs
• 210 Bonds
• 211 Return of deposited money or securities to taxpayer
• 212 Cancellation or refusal of license or permit
• 212.1 Definitions
• 213 Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due
• 214 Release of property from lien - Execution and recording
• 215 Collection of taxes, penalties, in same manner as personal debt
• 216 Extension of time for filing return
• 216.1 Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999 Repealed 1999
• 216.2 Tax amnesty program
• 216.3 Voluntary Compliance Initiative
• 216.4 Voluntary Disclosure Initiative
• 216.5 Statutory voluntary compliance initiative – Participation for previous participants limited
• 217 Interest and penalties on delinquent taxes – Interest on refunds
• 218 Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities
• 218.1 False or bogus check - Penalties
• 219 Compounding, settlement or compromise of controversies, judicial approval in certain cases
• 219.1 Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations
• 220 Waiver or remission of interest or penalties - Voluntary disclosure agreements
• 221 Reports or returns by taxpayer
• 221.1 Date of postmark deemed to be date of delivery or of payment
• 222 Procedure on default of taxpayer in enumerated matters
• 223 Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return
• 224 Declaration of termination of taxable period and acceleration of assessment
• 225 Appeals
• 226 Action to recover taxes as additional remedy to aggrieved taxpayer
• 227 Erroneous payments - Claims for refund - Demand for hearing
• 227.1 Illegal or invalid state tax laws - Process for obtaining refund of amounts paid
• 228 Hearings on claims for refunds
• 228.1 Payment of refunds
• 229 Refunds - Interest
• 230 Certificate of indebtedness to state - Recording and indexing - Lien status
• 231 Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses
• 231.1 Additional penalty for failure to pay delinquent taxes
• 231.2 Attachment of assets of delinquent taxpayer
• 231.3 Recovery of fees and costs by Tax Commission
• 232 Injunction proceedings
• 233 Municipalities - Procedure when taxes delinquent
• 234 Lien for unpaid taxes, interest and penalties
• 235 Fiduciaries - Final accounts
• 236 Agents, accountants, attorneys or other persons representing taxpayers before Commission
• 237 Taxes imposed by other States
• 238 Conduct of business or activities without license or permit
• 238.1 State licenses – Collection of income taxes – Notification - Definitions
• 238.2 Compliance of state employees with state income tax laws - Notification - Disciplinary action
• 239 Continuance of business or operations after forfeiture of required bond
• 240 Failure or refusal to file report or return - Penalty
• 240.1 False return or return with intent to defraud - Penalty
• 241 False or fraudulent reports, returns - Penalty - Venue
• 242 False entries or neglect to make entries - Penalty - Venue
• 243 Evidence and witnesses - Penalty - Venue
• 244 False answers to questions or false affidavits
• 245 Verification of reports or returns
• 246 Penalty
• 247 Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose
• 248 Commission may require taxpayer to furnish certain information
• 249 Tax preparers - Duties - Violations - Penalties
• 250 Register of tax warrants - Establishment and maintenance - Public inspection
• 251 Filing petitions and applications for collection of delinquent taxes by mail
• 252 Attorney General - Duty to prosecute actions to collect certain taxes
• 253 Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable
• 254 Garnishment to collect delinquent taxes, penalties, or interest
• 255 Contracting with debt collection agency to collect delinquent taxes
• 255.1 Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994 Repealed 1994
• 255.1A Authority to enter into contracts with state agencies for collection assistance
• 255.2 Authority to assess, collect and enforce retail medical marijuana sales
• 256 Taxpayer assistance program
• 256.1 Program to educate businesses selling or leasing tangible personal property without a permit
• 257 Notice of changes in state tax law
• 258 Service of summons or notice in state tax proceedings
• 259 Additional penalty in criminal proceedings for violating state tax law
• 260 Repealed by Laws 2006, c. 327, § 8, eff. July 1, 2006 Repealed 2006
• 261 Data processing services - Bonds - Contracts
• 262 Audits of entities believed to owe additional taxes
• 263 Attachment of sums due taxpayer from state
• 264 Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty
• 265 Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund
• 270 Certification of credit qualification – Report of credits claimed and allowed
• 281 Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection
• 282 Ban on class action suits related to the gross receipts tax on mixed beverages
• 283 Aggregate business filing and remittance
• 291 Incidence analysis of legislative measures to change the tax system
• 295 Tax credit data available online
• 301 Definitions
• 302 Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes
• 302-1 Additional tax on cigarettes - Rates - Apportionment of revenues
• 302-2 Additional tax on cigarettes - Rates - Disposition of revenue
• 302-3 Additional tax on cigarettes - Rate - Apportionment of revenues
• 302-4 Additional excise tax on cigarettes - Rate - Apportionment
• 302-5 Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment
• 302-6 Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and by Laws 2014, c. 88, § 1, eff. Nov. 1, 2014 Repealed 2014
• 302-7 Additional tax on cigarettes - Rates - Apportionment of revenue
• 302-7a State Health Care Enhancement Fund
• 303 Purpose of tax - Disposition of revenue
• 304 Licenses - Fees - Conditions - Revocation or suspension
• 305 Stamps required - Seizure
• 305.1 Unlawful affixing of stamp – Prima facie evidence of violation
• 305.2 Revolving fund for Office of Attorney General
• 306 Sale, when tax not paid or stamps not affixed
• 307 Consumer bringing cigarettes from without state as retailer
• 308 Purchase, manufacture, custody, and sale of stamps
• 309 Carriers transporting cigarettes
• 310 Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994 Repealed 1994
• 311 Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred
• 312 Records and reports
• 312.1 Procedures for maintaining records and filing reports - Required information
• 313 Wholesale and retail stocks to be kept separate
• 314 Salesmen for manufacturers - Records and reports
• 315 Inspections and examinations
• 316 Offenses - Penalties
• 317 Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting
• 317.1 Delivery sale to underage individual
• 317.2 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.3 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.4 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.5 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.6 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.7 Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014 Repealed 2014
• 317.8 Actions to prevent or restrain violations
• 317.9 Restrictions on delivering cigarettes - Violations
• 319 Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination
• 320 Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses
• 321 Exemptions from tax
• 322 Rules and regulations
• 323 Restricted to sale or distribution to inmates - Possession by others
• 324 Compliance with law
• 325 Continuity of law
• 326 Short title
• 327 Definitions
• 328 Sales at less than cost; penalty
• 329 Cost to wholesaler; meaning
• 330 Cost to the retailer; meaning
• 331 Sales by a wholesaler to a sub-jobber
• 332 Sales by a wholesaler to a wholesaler
• 333 Combination sales
• 334 Sales exceptions
• 335 Advertising of certain sales; good faith
• 336 Sales contracts void
• 337 Admissible evidence
• 338 Sales outside ordinary channels of business; effect
• 339 Cost survey; admissibility
• 340 Association empowered to file suits
• 341 Cancellation of license for violations
• 342 Partial unconstitutionality
• 343 Violations - Injunctions - Damages
• 344 Enforcement of act
• 345 Licenses required
• 346 Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits
• 346.1 Tribal-State agreements — Supplemental terms
• 347 Inapplicability of certain provision to certain tribes or nations or their licensees
• 348 Definitions
• 349 Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010 Repealed 2009
• 349.1 Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps
• 350 Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes
• 350.1 Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler
• 351 Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission
• 352 Disposition of revenues
• 360 Repealed by Laws 2004, c. 266, § 9, emerg. eff. May 6, 2004 Repealed 2004
• 360.1 Short title
• 360.2 Declaration of public policy
• 360.3 Definitions
• 360.4 Certification by manufacturer
• 360.5 Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State
• 360.5-1 Joint and several liability of importers of nonparticipating manufacturer's brand families
• 360.6 Submission of information by stamping agents – Escrow deposits
• 360.7 Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction
• 360.8 Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs
• 360.9 Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond
• 360.10 Authority of Attorney General to request monthly reports of sales
• 380 Use or possession of cigarette rolling vending machines
• 400 Short title - Tobacco Products Tax Enforcement Act of 2021
• 400.1 Tobacco Products Tax Enforcement Unit
• 400.2 Remittance of tax – Wholesaler monthly tax report
• 400.3 Retailer or consumer backup tax – Vendor liability
• 400.4 Remittance of backup tax – Filing of monthly report and affidavit
• 400.5 Retailer purchases from licensed wholesaler required
• 400.6 Tobacco Products Tax Enforcement Unit Revolving Fund
• 401 Definitions
• 402 Amount of tax
• 402-1 Additional tax on tobacco products - Rates - Apportionment of revenues
• 402-2 Repealed by Laws 2018, 2nd Ex. Sess., c. 8, § 16 Repealed 2018
• 402-3 Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment
• 403 Payment of tax by wholesalers
• 403.1 Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes
• 403.2 Unlawful products – Prima facie evidence of violation
• 404 Transactions subject to taxation - Revenue purpose - Disposition of revenue
• 405 Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994 Repealed 1994
• 406 Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021 Repealed 2021
• 407 Regulations - Punishment for prohibited practices or hindering inspection
• 408 Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021 Repealed 2021
• 409 Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021 Repealed 2021
• 410 Administration and enforcement of Article
• 411 Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021 Repealed 2021
• 412 Untaxed merchandise - Surety or bond - Tax
• 413 Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations
• 414 Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations
• 415 Wholesale and retail licenses required – Application - Penalties
• 417 Seizure of products and vehicles for violations
• 418 Transportation or possession of products for which taxes have not been paid - Penalties
• 419 Exempt sales
• 420 Rules and regulations
• 420.1 Maintenance of copies of invoices or equivalent documentation
• 421 Restriction on exempt sales - Possession by others
• 422 Sellers or distributors – Compliance – Revocation of license
• 423 Intention of Legislature
• 424 Application of §§ 425 to 428 of this title
• 425 Definitions
• 426 Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products
• 427 Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax
• 427.1 Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010 Repealed 2009
• 427.2 Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010 Repealed 2009
• 428 Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission
• 429 Disposition of revenues
• 450.1 Definitions
• 450.2 Levy of tax - Calculation
• 450.3 Manner of payment of tax - Intent and purpose of act
• 450.4 Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings
• 450.5 Immediate assessment and collection of tax - Delinquency - Penalties
• 450.6 Exemptions from tax
• 450.7 Disposition of revenues
• 450.8 Civil and criminal penalties - Immunities
• 450.9 Reuse of used stamp prohibited - Penalty
• 451 Capital Improvement Fund
• 452 Expenditure of funds
• 500.1 Short title
• 500.2 Legislative intent and purpose
• 500.3 Definitions
• 500.4 Levy of tax
• 500.4A Levy of tax equal to reduction in federal excise tax
• 500.4B Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue
• 500.5 Presumptions
• 500.6 Apportionment of gasoline and compressed natural gas tax
• 500.6a Distribution of tax revenue
• 500.7 Apportionment of diesel fuel tax
• 500.8 Measurement of tax on importer gallons and supplier gallons
• 500.9 Taxation of motor fuels held in inventory on date of increase in tax rate
• 500.10 Exemptions from motor fuels tax
• 500.10-1 Ethanol credit – Refund claims process
• 500.11 Perfecting exemption for exports
• 500.12 Regulations for exempt use of kerosene
• 500.13 Procedures for tax exempt sales of motor fuel to governmental agencies
• 500.14 Perfection of certain exemptions by refund claim
• 500.15 Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel
• 500.16 Procedures for claiming refund - Investigations - Credit in lieu of refund
• 500.17 Interest on refund
• 500.18 Payment of tax by licensed occasional importers and licensed bonded importers
• 500.19 Election regarding fuel removals from out-of-state terminals
• 500.20 Precollection and remittance of tax by suppliers
• 500.21 Joint and several liability of termianl operators - Remittance of tax by terminal operators
• 500.22 Election by eligible purchasers to defer motor fuel tax remittances
• 500.23 Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission
• 500.24 Suppliers' entitlement to credit for uncollectible taxes
• 500.25 Remittance of motor fuel taxes by licensed tank wagon operator-importers
• 500.26 Remittance by electronic funds transfer required
• 500.27 Retainage of 0.1% of tax for administrative costs
• 500.28 Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor
• 500.29 Diversions of motor fuel - Payment of tax
• 500.30 Deferred payment by vendors without eligible purchaser
• 500.31 Blending untaxed materials with taxed fuels - Remittance of tax
• 500.32 Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax
• 500.33 Licenses
• 500.34 License application process
• 500.35 Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond
• 500.36 Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business
• 500.37 Supplier reports
• 500.38 Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers
• 500.39 Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators
• 500.40 Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status
• 500.41 Exporter reports
• 500.42 Licensed transporter reports
• 500.43 Payment of tax by consumer
• 500.44 Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties
• 500.45 Transporters to carry and follow information in shipping documents - Shipping documents to be provided to certain outlets - Retention of shipping documents - Acceptance of delivery without shipping documents prohibited - Penalties
• 500.46 Legitimate diversions or erroneous information on shipping paper - Relief
• 500.47 Reliance on certain representations
• 500.48 Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties
• 500.49 Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure
• 500.50 Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure
• 500.51 Export of motor fuel without license prohibited - Exemption - Penalties
• 500.52 Use of dyed fuel on public highways prohibited - Exceptions - Penalties
• 500.53 Failure to obtain required licenses - Penalties
• 500.54 Certain statements on shipping papers prohibited
• 500.55 Notice to be provided and posted with dyed diesel fuel
• 500.56 Shipping papers to meet tamper-resistant standards
• 500.57 Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees
• 500.58 Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor vehicle in violation of act - Transporting motor fuel without adequate shipping papers - Terminal operators failing to meet shipping paper requirements - Penalties
• 500.59 Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption
• 500.60 Inspections
• 500.61 Audits and examinations - Penalties
• 500.62 Taxation of motor fuel inventory not taxed under predecessor statutes
• 500.63 Sale of motor fuels by Indian tribes
• 500.64 Tax payment reimbursement contracts - Reimbursement option - Notification - Security
• 501 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.2 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.3 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.4 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.5 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.6 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 502.7 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 504 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 504.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 505 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 506 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 507 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 508 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 509 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 509.1 Repealed by Laws 1993, c. 146, § 29 Repealed 1993
• 509.2 Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways
• 510 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 510.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 511 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 512 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 513 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 514 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 515 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 516 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 517 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 518 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 519 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 520 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 521 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 522 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 522.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 523 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 523.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 524 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 525 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 526 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 527 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 530 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 531 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996 Repealed 1996
• 601 Definitions
• 602 Purpose of Article - Apportionment and use of revenues
• 602.1a Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 602.2 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 603 Levy of tax - Retention of portion for proper remission
• 603.1 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.1 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.2 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.3 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.4 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.5 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.6 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 604.7 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 605 Exemptions
• 606 Accrual of liability - Persons liable - Exemptions
• 607 Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes
• 607.1 Operation of vehicle without proper display of identification credentials - Penalties
• 607.2 Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004 Repealed 2004
• 608 Display of license - Operating vehicle without license - Penalties - Venue
• 609 Reports and payments to Commission - Delinquent payments
• 610 Records of importers
• 611 Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations
• 612 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997 Repealed 1997
• 613 Discontinuance of operations
• 614 Interstate carriers - Partial invalidity
• 615 Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure
• 616 Citation
• 701 Definitions
• 702 Purpose of act - Collection, report and payment of tax
• 703 Imposition of tax
• 704 Apportionment and use of proceeds of tax
• 705 Additional tax
• 706 Purpose, apportionment and distribution of tax
• 707 Determination of tax on mileage basis - Levies by political subdivisions prohibited
• 707.1 Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues
• 707.2 Excise tax on special fuel - Levy - Exemptions - Disposition of revenues
• 707.3 Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues
• 708 Exemptions from tax
• 709 Special fuel dealers' and users' licenses
• 710 Reports by dealers and users - Payment of tax
• 711 Registration of vehicles - Use of liquefied gas from cargo tank
• 712 Records of dealers and users
• 713 Unlicensed first time users - Payment of tax - Credit or refund
• 714 Accrual of liability for tax - Liability of lessees
• 715 Cessation of use of special fuel
• 716 Invoices - Record of deliveries
• 717 Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports
• 718 Reports by carriers
• 719 Violations - Punishment - Venue
• 720 Interstate carriers - Showing of public convenience and necessity - Application of Act
• 721 Lien of tax
• 722 Tax credit on special fuels consumed outside State - Application and procedure
• 723 Fee in lieu of tax
• 801 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 802 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 802.1 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 803 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 804 Additional tax to absorb federal credit
• 804.1 Estate tax lien
• 805 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 806 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 807 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 808 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 809 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 810 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 811 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 812 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 813 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 814 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 815 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 815.1 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 816 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 816.1 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 817 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 818 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 819 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 820 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 821 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 822 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 823 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 824 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 825 Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010 Repealed 2006
• 826 Repealed by Laws 2004, c. 535, § 16, eff. Nov. 1, 2004 Repealed 2004
• 827 Repealed by Laws 2004, c. 535, § 17, eff. Nov. 1, 2004 Repealed 2004
• 1001 Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions
• 1001.1 Property exempt from ad valorem taxation - Rules and regulations for determination
• 1001.2 Definitions
• 1001.3 Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff. Jan. 1, 2000 Repealed 1999
• 1001.3a Economically at-risk oil or gas lease - Tax exemptions
• 1001.4 Natural and casinghead gas marketing deduction – Costs - Rules
• 1002 Failure to make report of gross production
• 1003 Tax on oil recovered or from unknown sources
• 1004 Apportionment and use of proceeds of tax
• 1004a Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg. eff. Feb. 5, 1999 Repealed 1999
• 1005 Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties
• 1006 Payment where ownership is in dispute - Assignment as security
• 1007 Purchaser to withhold tax - Payment by purchaser
• 1008 Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions
• 1008a Refund of payments to Commissioners of the Land Office
• 1009 Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price – Payment pursuant to contract or agreement
• 1010 Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports
• 1010a One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return
• 1011 Statements as to tax on settlements
• 1012 Lien for tax - Liability not released by provision for payment
• 1013 Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections
• 1013a Seller and purchaser to secure and retain invoice copies
• 1014 Amended reports
• 1015 Refiners and processors to obtain permit - Bond - Failure to secure permit
• 1015.1 Oil reclamation - Permits
• 1016 Repealed by Laws 2016, c. 114, § 3, eff. July 1, 2016 Repealed 2016
• 1017 Noncompliance by producers, refiners, processors or purchasers
• 1018 Tax on uranium
• 1019 Definitions
• 1020 Application of Sections 1017 to 1020
• 1021 Reports and collection - Apportionment
• 1022 Conditional increase in value of natural gas - Handling and distribution of tax levied thereon
• 1023 Downward adjustment of value of oil and gas - Refund of excess tax
• 1024 Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections
• 1101 Excise tax on oil - Additional tax
• 1101.1 Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15, 1991 Repealed
• 1102 Excise tax on gas - Additional tax
• 1103 Deposit, apportionment and use of proceeds of tax
• 1103.1 Maintenance of Corporation Commission Plugging Fund minimal level
• 1104 Due date of tax - Delinquency - Reports on leases
• 1105 Failure to make report
• 1106 Exemption - Refund
• 1107 Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995 Repealed 1994
• 1108 Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995 Repealed 1994
• 1109 Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995 Repealed 1994
• 1110 Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995 Repealed 1994
• 1111 Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995 Repealed 1994
• 1201 Corporations and organizations to which article applicable
• 1202 "Doing Business" defined
• 1203 Tax on domestic corporations and business organizations
• 1204 Tax on foreign corporations and business organizations
• 1205 Minimum and maximum taxes
• 1206 Corporations and organization exempted
• 1207 No tax for year in which other tax or fee paid
• 1208 Purpose and disposition of revenue - When due
• 1209 Capital - Computation
• 1210 Annual statement or return
• 1211 Organization of business trust
• 1212 Penalties - Uniform procedure - Operation without license - Suspension and forfeiture
• 1212.1 Moratorium on requirement to pay or remit certain taxes
• 1213 Tax Commission may furnish names - Certificates of compliance or noncompliance
• 1214 Exemption from excise and income taxes - License fee
• 1215 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1216 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1217 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1218 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1219 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1220 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1221 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1222 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1223 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1224 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1225 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1226 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1227 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1228 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015 Repealed 2015
• 1350 Citation
• 1351 Intent
• 1352 Definitions
• 1352.1 "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined
• 1353 See the following versions: OS 68-1353v1 (HB 3037, Laws 2022, c. 240, § 1)
• 1353v1 Purpose of article - Apportionment of revenues
• 1353v2 Purpose of article - Apportionment of revenues
• 1354 Tax levy - Rate - Sales subject to tax
• 1354.1 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.2 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.3 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.4 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.5 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.6 Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016 Repealed 2016
• 1354.7 Streamlined Sales Tax System Act - Short title
• 1354.8 Streamlined Sales Tax System Act - Legislative findings
• 1354.9 Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status
• 1354.10 Streamlined Sales Tax System Act - Sales tax pilot project
• 1354.11 Streamlined Sales Tax System Act - Confidential taxpayer information
• 1354.12 Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013 Repealed 2013
• 1354.13 Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013 Repealed 2013
• 1354.14 Streamlined Sales and Use Tax Administration Act - Short title
• 1354.15 Definitions
• 1354.16 Streamlined Sales and Use Tax Administration Act - Purpose
• 1354.17 Streamlined Sales and Use Tax Administration Act - Representatives on governing board
• 1354.18 Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement
• 1354.19 Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state
• 1354.20 Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement
• 1354.21 Simplified Sales and Use Tax Administration Act - Effect of Agreement
• 1354.22 Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement
• 1354.23 Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability
• 1354.24 Amnesty for uncollected or unpaid sales or use taxes
• 1354.25 Effective date of state or local sales and use tax rate changes
• 1354.26 Refund of incorrectly paid sales or use taxes
• 1354.27 Sourcing of retail sale or lease or rental
• 1354.28 Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007 Repealed 2007
• 1354.29 Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form
• 1354.30 Sourcing of sale of telecommunications services sold on call-by-call basis
• 1354.31 Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs
• 1354.32 Database describing boundary changes for taxing jurisdictions
• 1354.33 Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests
• 1354.34 Taxability matrix - Relief from liability
• 1354.35 Tax on bundled transactions
• 1354.36 One-subject requirement for sales tax levies submitted to county voters
• 1355 Exemptions - Subject to other tax
• 1355.1 Leased passenger vehicles - Report of lease
• 1356 See the following versions:
• 1356.1 Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility
• 1356.2 Sales tax exemption - Unlawful use - Penalties
• 1356v1 Exemptions - Governmental and nonprofit entities
• 1356v2 Exemptions - Governmental and nonprofit entities
• 1357 See the following versions:
• 1357.1 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. §68-1357.2 Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996. §68-1357.3 Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996 Repealed 1993
• 1357.4 Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunication services and equipment - Sales tax refund - Computation of interest - Claim documentation - Filing
• 1357.5 Aircraft maintenance or manufacturing facilities - Sales of tangible property consumed or incorporated in construction or expansion - Sales tax refund - Computation of interest - Documentation of claims - Affidavits by contractors
• 1357.6 Drugs and medical devices and equipment - Exemption
• 1357.7 Horses - Exemption
• 1357.8 Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005 Repealed 2005
• 1357.9 Service transactions among related entities - Exemptions
• 1357.10 Clothing or footwear - Exemption of certain sales - Exceptions
• 1357.11 Retail sales of food and food ingredients
• 1357.21 Broadband exemption – Administered as rebate - Qualifications
• 1357.22 Oklahoma Broadband Rebate Revolving Fund
• 1357v1 Exemptions – General
• 1357v2 Exemptions – General
• 1357v3 Exemptions – General
• 1357v4 Exemptions – General
• 1357v5 Exemptions – General
• 1358 Exemptions - Agriculture
• 1358.1 Exemptions - Agriculture - Proof of eligibility
• 1359 Exemptions – Manufacturing
• 1359.1 Manufacturers - Refund of certain state and local sales taxes
• 1359.2 Manufacturer exemption permit
• 1360 Exemptions - Corporations - Partnerships
• 1361 Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect
• 1361.1 Consumer exempt from tax - Liability of vendor - Confidentiality
• 1361.2 Disabled veterans' exemption - Proof of eligibility required
• 1362 Remittance of tax - Tax brackets
• 1363 Classification of vendors
• 1364 Permits to do business
• 1364.1 Direct payment permits
• 1364.2 Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions
• 1364.3 Hearings - Increased enforcement personnel
• 1365 When tax due - Reports - Records
• 1365.1 Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns
• 1366 Deduction from taxable sales for bad debts
• 1367 Repealed by Laws 1993, c. 146, § 29 Repealed 1993
• 1367.1 Repealed by Laws 2017, c. 326, § 1, eff. July 1, 2017 Repealed 2017
• 1368 Bond or security
• 1368.2 Repealed by Laws 2013, c. 334, § 5, eff. July 1, 2013 Repealed 2013
• 1368.3 Noncompliant taxpayer - Delinquency - Business closure
• 1369 Collection of Delinquent Taxes - Political Subdivisions Failing to Pay
• 1370 County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy
• 1370.1 Counties - Sales tax
• 1370.2 Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period
• 1370.2A Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities
• 1370.3 County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission
• 1370.4 County sales tax - Conditions for levy
• 1370.5 County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects
• 1370.6 County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund projects for new public improvements
• 1370.7 Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution
• 1370.8 Creation of hospital authorities - Sales tax levy - Dissolution
• 1370.9 Lodging tax – Approval by voters – Designation of purpose – Revolving funds
• 1370.10 County sales tax — Consumer sales tax — Voter approval — Apportionment — Expenditure
• 1370.11 Lodging tax calculation
• 1371 County sales tax - Assessment, collection, and enforcement
• 1372 County sales tax as lien
• 1373 Sales Tax Remitting Account - Creation - Contents - Investment of deposits
• 1374 Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties
• 1375 Digital mapping system - Information to vendors
• 1376 Printing - Printing-related activities - Distribution of printed materials - Exemptions
• 1377 Clothing or footwear - Certain sales exempted from county sales tax
• 1391 Definitions
• 1392 Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits
• 1393 Marketplace facilitators and referrers - Non-election - Notice requirements
• 1394 Marketplace facilitators and referrers - Written report to purchasers or remote sellers
• 1395 Marketplace facilitators and referrers - Written report to the Tax Commission
• 1396 Penalties - Class actions by purchasers
• 1397 Obligations of vendors
• 1401 Definitions
• 1402 Excise tax on storage, use or other consumption of intangible personal property
• 1403 Purpose of article - Apportionment of revenues
• 1404 Exemptions
• 1404.1 Manufacturers - Refund of certain state and local use taxes
• 1404.2 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 1404.3 Aircraft maintenance or manufacturing facilities - Sales of computers, data processing equipment, related peripherals and telephone, telegraph or telecommunications service or equipment - Use tax refund - Computation of interest - Documentation of claims - Filing of certification
• 1404.4 Aircraft maintenance or manufacturing facilities - Sales of tangible personal property consumed or incorporated in construction or expansion - Use tax refund - Computation of interest - Taxes paid by contractors - Documentation of claims - Affidavits - Filing of certification
• 1404.5 Motion pictures or television - Refund of use taxes paid for property to be used in productions
• 1405 Time when due - Returns - Payment
• 1406 Collection of tax by retailer or vendor
• 1406.1 Notification of imposed use tax on out-of-state sales
• 1406.2 Personal property sales from outside the state – Total sales statement
• 1407 Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits
• 1407.1 Tax paid on worthless or uncollectible gross receipts - Credit
• 1407.2 Retailer Compliance Initiative
• 1407.3 Oklahoma Tax Commission – Internet and other out-of- state retailers outreach program
• 1407.4 Consumer Compliance Initiative
• 1407.5 Legislative findings - Sales and use tax system
• 1408 Revoking permits
• 1409 Reciprocal agreements with other states in administration of Sales and Use Tax Laws
• 1410 Repealed by Laws 1993, c. 146, § 29 Repealed 1993
• 1410.1 Repealed by Laws 2017, c. 326, § 2, eff. July 1, 2017 Repealed 2017
• 1411 Additional excise tax on storage, use or other consumption of tangible personal property
• 1501 Definitions
• 1503 Amount of fee - In lieu of sales tax - Special decal
• 1503.1 Exempted devices
• 1504 Application and issuance of decal - Display
• 1505 Taxable year - Decal for remainder of year
• 1506 Operation without decal - Fee and penalty
• 1507 Seizure and forfeiture of devices without decal affixed
• 1508 Repealed by Laws 2016, c. 167, § 4, eff. Nov. 1, 2016 Repealed 2016
• 1509 Prohibited devices not legalized - Fees not refunded
• 1509.1 Sale or distribution of coin-operated devices - Permit required - Rules and regulations
• 1509.2 Requirements to obtain permit
• 1509.3 Distributor's permit - Fees
• 1509.4 Failure to obtain permit - Purchase or sale of replay game - Application of act
• 1510 Distribution of revenues
• 1511 Fee in lieu of taxes
• 1512 Partial invalidity
• 1515 Fee on initial sale of tickets for professional sporting events
• 1621 Purpose and intent of act
• 1622 Definitions
• 1623 Conditions for storage, transportation, sale, and use
• 1624 Certain fireworks prohibited - Labeling of fireworks
• 1624.1 Aerial luminaries
• 1625 License fees
• 1625.1 Certain person to deliver license copies to Office of the State Fire Marshal
• 1626 Collection and disposition of fees
• 1627 Necessity for licenses - Unlawful sales - Unlawful discharging
• 1628 Violations and penalties - Contraband - Enforcement
• 1629 Public displays
• 1630 Sale or possession of display fireworks - Interstate transportation
• 1631 Minimum requirements - Additional regulation by city ordinance
• 1633 Inspection and certification of Display Fireworks facilities
• 1634 Sales tax on fireworks - Tax permit
• 1635 Purpose - Definitions
• 1636 Fireworks display - Licenses or permits
• 1637 Issuance of license
• 1638 Application for new license
• 1639 Revocation, suspension, refusal to grant or renew license
• 1640 Licensure program
• 1641 Requirement of licensure to conduct fireworks displays
• 1642 Storage of fireworks or pyrotechnic materials
• 1643 Administration and enforcement of act
• 1701 Definitions
• 1701.1 Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions
• 1702 Notice to state and local taxing authorities as to contracts
• 1703 Surety bond conditioned upon compliance with tax laws - Waiver
• 1704 Failure to give notice or execute bond
• 1705 Notice upon completion of work
• 1706 Actions
• 1707 Penalty
• 1708 Employer identification numbers - Proof required for public project bids - Penalties
• 1709 Employee misclassification - Agencies - Investigation and enforcement
• 1801 Classification for taxation
• 1802 Statements of gross receipts
• 1803 Tax levied - Rate - Payment monthly - In lieu of other taxes
• 1804 Definition of property
• 1805 Statements of mileage of lines
• 1806 Proceeds of tax, how applied
• 1807 Liberal construction
• 1901 Real estate mortgage defined
• 1902 Exemption from other taxes
• 1903 Exemptions prohibited
• 1904 Amount of tax - Fee - Payment
• 1905 Supplemental instruments or assignments of mortgages - Procedure
• 1906 Mortgages for indefinite amounts - Procedure
• 1907 Payment prerequisite to recording, use as evidence
• 1908 Corporate mortgages - Further loans - Additional tax
• 1909 Property in more than one county - Apportionment
• 1910 Mortgage tax turned into school fund
• 2001 Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax
• 2002 Tax, when delinquent - How enforced - Tax warrant
• 2003 False oath to report - Penalty
• 2004 Purposes of tax
• 2005 Date of application of act
• 2006 Partial invalidity
• 2101 Definitions
• 2102 Purpose of article - Apportionment of revenue
• 2103 Tax on transfer of legal ownership, use and first registration of vehicles — Credit
• 2103.1 Credit for replacement of vehicles destroyed in tornadoes
• 2104 Value of vehicles
• 2104.1 Repealed by Laws 2000, c. 250, § 10, eff. Oct. 1, 2000, and adopted by State Question No. 691, Legislative Referendum No. 319, at election held Aug. 22, 2000 Repealed 2000
• 2104.3 Manufactured home - Payment of tax - Valuation - Apportionment of tax collected
• 2105 Exemptions
• 2106 Excise tax in lieu of other taxes - Exemptions
• 2108 Nonpayment of tax
• 2110 Rental tax on motor vehicle rentals
• 2201 Definitions
• 2202 Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations
• 2203 Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission
• 2204 Disposition of taxes collected
• 2205 Statements to be filed with Oklahoma Tax Commission
• 2206 Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers
• 2207 Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests
• 2208 Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when
• 2336 Renumbered as § 2385.7 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971 Repealed
• 2338 Renumbered as § 2385.9 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971 Repealed
• 2351 Short title and effective date
• 2352 Purpose of article - Distribution of revenues
• 2352.1 Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998 Repealed 1998
• 2353 Definitions
• 2354 Optional transitional deduction
• 2355 Tax imposed - Classes of taxpayers
• 2355.1 Repealed by Laws 1980, c. 68, § 1, emerg. eff. April 10, 1980 Repealed 1980
• 2355.1A Determinations by State Board of Equalization - Income tax rate changes
• 2355.1B Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review
• 2355.1C Special Committee on Soldier Relief
• 2355.1D Repealed by Laws 2014, c. 138, § 2, eff. Nov. 1, 2014 Repealed 2014
• 2355.1E Repealed by Laws 2014, c. 195, § 3 Repealed 2014
• 2355.1F Implementation of 5% top marginal rate
• 2355.1G Repealed by Laws 2017, c. 267, § 2, eff. Nov. 1, 2017 Repealed 2017
• 2355.1P-1 Short title - Pass-Through Entity Tax Equity Act of 2019
• 2355.1P-2 Definitions
• 2355.1P-3 Purpose - Apportionment
• 2355.1P-4 Calculation of tax
• 2355.2 Oklahoma Taxpayer Relief Revolving Fund
• 2357 Credits against tax
• 2357.1 Solar energy system defined
• 2357.1A-1 Task Force for the Study of State Tax Credits and Economic Incentives
• 2357.1A-2 Transfer or allocation of tax credits - Reporting
• 2357.2 Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996 Repealed 1996
• 2357.4 Business credit for investment or increase in full-time Employees
• 2357.6 Repealed by Laws 2013, c. 363, § 4, eff. Jan. 1, 2014 Repealed 2013
• 2357.7 Credit for investments in qualified venture capital companies
• 2357.7A Commission to file annual report on qualified venture capital company investment credit
• 2357.8 Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system
• 2357.8A Qualified venture capital company investment credit - Recaptured credit amount - Tax increase
• 2357.9 Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998 Repealed 1998
• 2357.10 Oklahoma Coal Production Incentive Act - Short title
• 2357.11 Tax credit
• 2357.11A Task Force for the Study of Transferable Tax Credits
• 2357.12 Renumbered as § 2358.2 of this title by Laws 1986, c. 269, § 23, operative July 1, 1986 Repealed
• 2357.13 Repealed by Laws 2013, c. 363, § 5, eff. Jan. 1, 2014 Repealed 2013
• 2357.14 Renumbered as § 2-11-301 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.15 Renumbered as § 2-11-302 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.16 Renumbered as § 2-11-303 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.17 Renumbered as § 2-11-304 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.18 Renumbered as § 2-11-305 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.19 Renumbered as § 2-11-306 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.20 Renumbered as § 2-11-307 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 2357.21 Repealed by Laws 1993, c. 145, § 362, eff. July 1, 1993 and by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.22 See the following versions: OS 68-2357.22v1 (HB 3051, Laws 2024, c. 143, § 1)
• 2357.22v1 Credit for investments in qualified clean-burning motor vehicle fuel property
• 2357.22v2 Credit for investments in qualified clean-burning motor vehicle fuel property
• 2357.23 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.24 Repealed by Laws 2013, c. 363, § 6, eff. Jan. 1, 2014 Repealed 2013
• 2357.25 Credit for investments in agricultural processing cooperatives, ventures and marketing associations
• 2357.25A Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations
• 2357.26 Repealed by Laws 2013, c. 363, § 7, eff. Jan. 1, 2014 Repealed 2013
• 2357.27 Tax credits - Child care services - Definitions
• 2357.28 Tax credit for investment in certain enterprises
• 2357.29 Repealed by Laws 2013, c. 363, § 8, eff. Jan. 1, 2014 Repealed 2013
• 2357.29A Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013
• 2357.30 Repealed by Laws 2013, c. 363, § 9, eff. Jan. 1, 2014 Repealed 2013
• 2357.31 Definitions - Tax credit
• 2357.32 Repealed by Laws 2013, c. 363, § 10, eff. Jan. 1, 2014 Repealed 2013
• 2357.32A Electricity generated by zero-emission facilities - Tax credit
• 2357.32B Repealed by Laws 2025, c. 89, § 1, eff. Nov. 1, 2025 Repealed 2025
• 2357.33 Repealed by Laws 2013, c. 363, § 11, eff. Jan. 1, 2014 Repealed 2013
• 2357.34 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.35 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.36 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.37 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.38 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.39 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.40 Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014 Repealed 2013
• 2357.41 Tax credit for qualified rehabilitation expenditures - Certified historic structures
• 2357.42 Tax credit for investments by space transportation vehicle providers
• 2357.43 State earned income tax credit
• 2357.44 Repealed by Laws 2002, c. 31, § 5, emerg. eff. April 10, 2002 Repealed 2002
• 2357.45 Donation to independent biomedical or cancer research institute - Tax credit
• 2357.46 Tax credit for contractor expenditures for construction of certain energy efficient residential properties
• 2357.47 Employers - Eligible wages paid - Eligible modification expenses
• 2357.51 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.52 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.53 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.54 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.55 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.56 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.57 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.58 Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993 Repealed 1993
• 2357.59 Certain tax credits to be allowed
• 2357.60 Short title
• 2357.61 Definitions
• 2357.61a Moratorium on certain tax credits
• 2357.62 Credit for qualified investment in qualified small business capital companies
• 2357.63 Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company
• 2357.63A Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement
• 2357.63B Recapture event - Tax increase due to recaptured credit amount
• 2357.63C Required records to be prepared and maintained
• 2357.63D Rules regarding determination letter procedures
• 2357.63E Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements
• 2357.64 Annual report on qualified investments and financial statements to Commission - Annual written statement to investors - Required notification to Commission - Credit reporting and report filing systems
• 2357.65 Annual report to the Legislature
• 2357.65A Federally regulated investment company exemption
• 2357.66 Repealed by Laws 2013, c. 363, § 13, eff. Jan. 1, 2014 Repealed 2013
• 2357.67 Repealed by Laws 2013, c. 363, § 14, eff. Jan. 1, 2014 Repealed 2013
• 2357.71 Short title
• 2357.72 Definitions
• 2357.72a Moratorium on certain tax credits
• 2357.73 Credits for investments in qualified rural small business capital companies
• 2357.74 Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company
• 2357.74A Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement
• 2357.74B Recapture event - Tax increase due to recaptured credit amount
• 2357.74C Required records to be prepared and maintained
• 2357.74D Rules regarding determination letter procedures
• 2357.74E Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements
• 2357.75 Reporting to Oklahoma Tax Commission
• 2357.76 Annual reporting to legislature
• 2357.76A Federally regulated investment company exemption
• 2357.81 Repealed by Laws 2013, c. 363, § 15, eff. Jan. 1, 2014 Repealed 2013
• 2357.100 Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period
• 2357.101 Credit for investment in film or music project
• 2357.102 Repealed by Laws 2013, c. 363, § 16, eff. Jan. 1, 2014 Repealed 2013
• 2357.103 Short title
• 2357.104 Tax credit for railroad reconstruction or replacement expenditures
• 2357.105 Credit for qualified economic development expenditures
• 2357.201 Definitions - Amount of credit
• 2357.202 Definitions – Amount of credit
• 2357.203 Repealed by Laws 2013, c. 79, § 1, eff. Nov. 1, 2013 Repealed 2013
• 2357.204 Costs associated with qualified refinery property – Election and allocation against capital account – Definitions
• 2357.205 Cost of sulfur regulation compliance – Election and allocation
• 2357.206 Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions
• 2357.301 Definitions
• 2357.302 Credit for employee tuition reimbursement
• 2357.303 Credit for compensation paid to employees
• 2357.304 Credit for employees
• 2357.321 Definitions
• 2357.322 Tuition reimbursement credit
• 2357.323 Employer credit for employee compensation
• 2357.324 Employee credit
• 2357.401 Electronic fund transfer tax credit
• 2357.402 Repealed by Laws 2013, c. 363, § 17, eff. Jan. 1, 2014 Repealed 2013
• 2357.403 Oklahoma Affordable Housing Act
• 2357.404 Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies
• 2357.405 Tax credit for qualifying software or cybersecurity employees
• 2357.406 Tax credit for blood donations by employees
• 2357.409 Tax credit for faculty preceptors who conduct a preceptorship rotation
• 2357.501 Credit for firefighters' medical bills related to cancer
• 2357.601 Nonrecurring adoption expenses credit
• 2357.801 Family caregiver credit
• 2358 See the following versions: OS 68-2358v1 (SB 1452, Laws 2024, c. 166, § 1)
• 2358.1 Prisoners of war - Missing in action - Exceptions - Refunds
• 2358.1A Death of member of armed forces in combat zone - Exemptions - refunds
• 2358.2 Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996 Repealed 1996
• 2358.3 Repealed by Laws 2013, c. 363, § 18, eff. Jan. 1, 2014 Repealed 2013
• 2358.4 Adjustment for individuals engaged in farming business
• 2358.5 Interest on certain governmental obligations exempt from income tax
• 2358.5-1 Deduction for fostering children
• 2358.5A Obligations issued by state and certain state agencies exempt from taxation
• 2358.6 Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years
• 2358.6A Expensing for qualified property and qualified improvement property
• 2358.7 Tax credit – Volunteer firefighter
• 2358.100 Filing of amended income tax return for 2004 or 2005
• 2358.110 Qualified equity investment deduction – Tax years 2022 through 2026
• 2358v1 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
• 2358v2 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
• 2358v3 Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income
• 2359 Exempted organizations
• 2360 Accounting periods and methods
• 2361 Filings by married taxpayers - Joint returns - Relief from liability for deficiency
• 2362 Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate
• 2363 Partners and Partnerships
• 2364 Estates, trusts and beneficiaries
• 2365 Subchapter S corporations
• 2366 Allocation of income and deductions
• 2367 Consolidated returns
• 2368 Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns
• 2368.1 Check-off for donation to Oklahoma City National Memorial Foundation
• 2368.2 Minimum cumulative donations from check-offs – Removal of check-off from forms
• 2368.3 Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund
• 2368.3a Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund
• 2368.4 Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund
• 2368.5 Support of common schools - Donation from tax refund
• 2368.6 Support of road and highway maintenance - Donation from tax refund
• 2368.7 Support of Medicaid program - Donation from tax refund
• 2368.8 County fairs – Donation from tax refund
• 2368.9 Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund
• 2368.10 Line for remittance of use tax on individual tax returns – Information in income tax form instructions
• 2368.11 Retirement of Capitol dome debt - Donation from tax refund
• 2368.12 Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates
• 2368.13 Oklahoma Pet Overpopulation Fund – Donation from tax refund
• 2368.14 Tax refund donation to Oklahoma National Guard Relief Program
• 2368.15 Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund
• 2368.16 Regional food bank - Donation from tax refund
• 2368.17 Revenue and taxation – Y.M.C.A. Youth and Government program
• 2368.18 Income tax checkoffs - Expiration
• 2368.19 Folds of Honor Scholarship Program – Donation from tax refund
• 2368.20 Individual income and corporate tax return – Honor Flights
• 2368.21 Individual income and corporate tax return – Multiple Sclerosis Society
• 2368.22 Tax donation – Domestic violence and sexual assault services
• 2368.23 Tax donation – Volunteer fire departments
• 2368.24 Tax donation - Oklahoma Lupus Revolving Fund
• 2368.25 Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment
• 2368.26 Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund
• 2368.27 Donations from tax refund to Oklahoma College Savings Plan accounts
• 2368.28 Donation from tax refund - Indigent Veteran Burial Revolving Fund
• 2368.29 Donation from tax refund - General Revenue Fund
• 2368.30 Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund
• 2368.31 Donation from tax refund – Oklahoma AIDS Care Revolving Fund
• 2368.32 Repealed by Laws 2021, c. 543, § 9, eff. Aug. 27, 2021. NOTE: This became effective ninety days after Laws 2021, c. 543, § 6 became effective Repealed 2021
• 2369 Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return
• 2370 In lieu taxes for state, national banking associations and credit unions
• 2370.1 Credit against tax imposed by Section 2370
• 2370.2 Subchapter S elections
• 2370.3 Repealed by Laws 2013, c. 363, § 19, eff. Jan. 1, 2014 Repealed 2013
• 2372 Returns by banking institutions
• 2373 Claim for refund — Return required — Limitation period
• 2374 Interest
• 2375 Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension
• 2376 False return - Failure to return - Prosecution - Penalty
• 2377 Prosecutions for failure to file income tax return or for filing false return
• 2378 Other taxes not in lieu of income tax
• 2379 Taxes levied by prior laws Repealed
• 2381 Applicability of act to taxable years
• 2382 Invalidity clause
• 2385 Specified tax return preparers – Electronic filing
• 2385.1 Definitions
• 2385.2 Amount to be withheld
• 2385.3 Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over
• 2385.4 Overpayments
• 2385.5 Credit as taxes paid
• 2385.6 Penalty for failure to pay over or file return - Failure to furnish statement to employee
• 2385.7 Declaration of estimated tax
• 2385.8 Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000 Repealed 2000
• 2385.9 Payment of estimated tax
• 2385.10 Refunds - Filing of return as constituting claim
• 2385.11 Extensions of time for filing declarations and payment of tax
• 2385.12 Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000 Repealed 2000
• 2385.13 Amount of estimate - Penalty for underestimating
• 2385.14 Taxes as payment on account
• 2385.15 Administration
• 2385.16 Deposit of payments - Refunds - Method of refunds
• 2385.17 Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund
• 2385.18 Procedures and remedies
• 2385.19 Agreement with Treasury Secretary of United States
• 2385.20 Lists of persons filing tax returns
• 2385.23 Employer's surety bond
• 2385.24 State, county and municipal retirement systems - Withholding
• 2385.25 Definitions
• 2385.26 Royalty interest owner - Withholding and deducting - Exceptions
• 2385.27 Payments - Due dates - Returns
• 2385.28 Remitters - Fiduciary duty - Penalties
• 2385.29 Pass-through entities – Definitions
• 2385.30 Withholding by pass-through entities – Returns – Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld
• 2385.31 Amounts withheld by pass-through entities – Fiduciary duty to state – Failure to withhold, file return, pay required amounts, or furnish statement – Liability for penalties and interest – Fine
• 2385.32 Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate
• 2386 Printing - Printing-related activities - Distribution of printed materials - Exemptions
• 2391 Short title - Oklahoma Tourism Development Act
• 2392 Legislative findings and purpose
• 2393 Definitions
• 2394 Inducements for tourism attraction projects - Criteria - Consultant's report
• 2395 Preliminary and final approval of projects
• 2396 Approved projects - Agreement terms and provisions
• 2397 Inducement claim forms - Sales tax credits
• 2401 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2402 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2403 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404.2 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404.3 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404.4 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2404.5 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2405 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2405.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2405.2 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2406 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2407 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2407.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2408 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2409.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2410 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2411 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2412 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2413 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2414 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2415 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2416 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2417 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2418 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2419 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2420 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2421 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2422 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2423 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2424 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2425 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2426 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2427 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2427.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2427.2 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2428 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2429 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2430 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2431 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2432 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2433 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2434 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2435 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2436 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2437 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2439 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2440 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2441 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2442 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2443 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2444 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2445 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2446 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2447 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2448 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2449 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2450 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2451 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2452 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2453 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2454 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2455 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2456 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2457 Repealed by Laws 1989, c. 321, § 28. NOTE: Prior to repeal, this section as amended by Laws 1988, c. 162, § 146 was renumbered as § 3005 of this title by Laws 1988, c. 162, § 164, eff. Jan. 1, 1992 Repealed 1989
• 2458 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2459 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992. Repealed by Laws 1989, c. 321, § 28. Repealed by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2460 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2461 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2462 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2462.1 Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992 Repealed 1988
• 2463 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2463.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2464 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2465 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2466 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2467 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2468 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2469 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2470 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2471 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2472 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2473 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2474 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2475 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2476 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2477 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2478 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2479 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2479.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2480 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.2 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.3 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.4 Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement
• 2481.5 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.6 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.8 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.9 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.10 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.11 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 2481.12 Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992 Repealed 1988
• 2482 Renumbered as § 3001 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2483 Renumbered as § 3002 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2484 Renumbered as § 3003 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2486 Renumbered as § 3006 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2487 Renumbered as § 3007 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2488 Renumbered as § 3008 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2489 Renumbered as § 3009 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2490 Renumbered as § 3010 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2491 Renumbered as § 3011 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2492 Renumbered as § 3012 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2493 Renumbered as § 3013 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2494 Renumbered as § 3014 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2495 Renumbered as § 3015 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2496 Renumbered as § 3016 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2497 Renumbered as § 3017 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2498 Renumbered as § 3018 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2499 Renumbered as § 3019 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 2601 Power to levy and assess tax - Tax in lieu of other taxes
• 2602 Application of tax
• 2603 Tax levied for one year - Payable quarterly - Disposition
• 2604 Failure or refusal to pay tax - Penalties
• 2605 Lien for tax
• 2701 Authorization to tax for purposes of municipal government - Exceptions and limitations
• 2702 Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund
• 2702.1 Collection of municipally imposed lodging tax
• 2703 Enforcement and collection
• 2704 Liens and priorities
• 2705 Approval of taxing ordinance by voters
• 2706 Provisions as cumulative
• 2801 Short title
• 2802 Definitions
• 2802.1 Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules
• 2802.2 Date of delivery or payment
• 2803 Classification of property - Valuation of classes - Uniformity of treatment
• 2804 Property subject to tax
• 2805 Fees or taxes to be levied in lieu of ad valorem tax
• 2806 Real property defined
• 2807 Personal property defined
• 2807.1 Livestock employed in support of family - Defined
• 2807.10 Definitions
• 2807.11 Heavy equipment rental — Recovery fee
• 2807.12 Recovery fee — Annual report to Tax Commission
• 2808 Definitions - Certain property to be assessed by State Board of Equalization
• 2809 Farm tractors - Subject of tax - Definition - Designation
• 2810 Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997 Repealed 1997
• 2811 Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions
• 2812 Manufactured homes - Locus of listing and assessment - Transmission of information
• 2813 Manufactured homes - Listing, assessment and payment of tax
• 2814 Office of county assessor - Creation - Filling
• 2815 County assessor - Oath
• 2815.1 Removal of elected officials from office – Exhaustion of remedies
• 2815.2 Current boundary descriptions – Maintenance and use by county assessor
• 2816 Officers and personnel - Educational accreditation
• 2817 Valuation and assessment of property - Fair cash value - Use value A. All taxable personal property, except intangible personal property, personal property exempt from ad valorem taxation, or household personal property, shall be listed and assessed each year at its fair cash value, estimated at the price it would bring at a fair voluntary sale, as of January 1
• 2817.1 Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property
• 2817.2 Buffer strips – Uniform certified document – Duties of Conservation Commission
• 2817.3 Exclusion of property used for desulphurization of gasoline or diesel fuel
• 2818 Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises
• 2819 Determination of taxable value
• 2819.1 Notice of intent to decrease assessment ration – Public meetings
• 2820 Visual inspection of taxable property
• 2821 Physical inspection of real property - Type of information to be gathered - Recording - Cadastral maps and parcel identification system to be required and maintained - Comprehensive sales file - Office equipment
• 2822 Adequate provisions to effectuate visual inspection program to be included in assessors' budgets
• 2823 Cost of comprehensive visual inspection program
• 2824 Special assistance in valuation of certain property
• 2825 Valuation guidance and assistance
• 2826 Appraisers - Valuations - Reassessment
• 2827 Book, records and materials to be maintained by county assessor
• 2828 Visual inspection program - Annual progress report to Legislature
• 2829 Valuation of property pursuant to accepted mass appraisal methodology
• 2829.1 County Assessor Fee Revolving Fund
• 2830 Monitoring valuations - Noncompliance guidelines and procedure
• 2831 Place of listing and assessment
• 2832 Persons required to list property
• 2833 Jointly owned property - Listing, assessment and taxation - Taxes as lien
• 2834 Subdivided land or lot - Surveying and platting
• 2835 Forms for listing and assessment of property
• 2836 County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list
• 2837 Corporations - Assessment
• 2838 Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information
• 2839 Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information
• 2840 County assessor to prepare, build and maintain certain permanent records
• 2841 Land list
• 2842 Assessment roll - Form - Content - Adjustments - Annual report
• 2843 Unlisted personal property - Discovery and assessment
• 2844 Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year
• 2845 Assessment of unassessed real estate
• 2846 Undervalued and underassessed property - Reassessment
• 2847 Property of railroads, air carriers and public service corporations - Valuation and assessment
• 2848 Railroads, air carriers and public service corporations - Sworn lists or schedules
• 2849 Repealed by Laws 1988, c. 258, § 7, emerg. eff. June 27, 1988 Repealed 1988
• 2850 Transmission companies - Sworn lists or schedules
• 2851 Pipeline companies - Sworn statement or schedule
• 2851.2 Task Force on Valuation of Gas Gathering System Assets
• 2851.3 Valuation methodology of gas gathering system assets – Local or central assessment – Changes
• 2852 Gas, light, heat and power companies - Sworn statement
• 2853 Electric light and power companies - Statement under oath
• 2854 Waterworks and power companies - Sworn return
• 2855 Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment
• 2856 Express companies - Statement under oath - Assessment
• 2857 Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty
• 2858 Railroad, air carrier and public service corporation - Findings as to assessment - Powers, duties and authority of Tax Commission relating to assessment - Discovery and inspection of personal property
• 2859 Railroads, air carriers and public service corporations - Returns not conclusive as to value or amount of property - Duties, power and authority of State Board of Equalization
• 2860 Railroads, air carriers and public service corporations - Certification of assessed valuations
• 2861 County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty
• 2862 County board of equalization members - Oath - Training course - Compensation
• 2863 County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers
• 2864 State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees
• 2865 Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority
• 2866 Oklahoma Tax Commission - Equalization ratio study
• 2867 Abstract of assessments
• 2868 Tax rolls - Preparation - Contents
• 2869 Extension of tax levies on tax rolls - Delivery of tax rolls to county treasurer - Filing abstract of tax rolls - Correction of levy or tax rolls - Assessor's warrant - Receipt and acceptance of tax rolls - Collection of taxes
• 2870 Destruction or loss of tax lists, rolls or abstracts
• 2871 Correction or alteration of tax rolls - Board of tax rolls corrections created
• 2872 Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections
• 2873 Board of tax rolls corrections - Modification of valuation of property
• 2874 Correction of clerical errors on tax rolls
• 2875 Ad Valorem Division of Oklahoma Tax Commission – Creation - Authority and duties
• 2876 Increase in valuation - Notice - Complaints and hearings
• 2876.1 Schedule of protest timeline to be provided
• 2877 Appeal from action by county assessor to county board of equalization - Hearing procedure - Record - Time and form of appeal – Failure to appear at hearing without advance notice – Assessment of costs
• 2878 Repealed by Laws 1989, c. 321, § 28 Repealed 1989
• 2879 Repealed by Laws 1989, c. 321, § 28 Repealed 1989
• 2880 Repealed by Laws 1989, c. 321, § 28 Repealed 1989
• 2880.1 Appeal of order of county equalization board to district court - Notice of appeal - Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness of valuation
• 2881 Railroads, air carriers and public service corporations - Increase of evaluation of property - Notice - Complaints and hearings - Appeals to Court of Tax Review and Supreme Court
• 2882 Noncompliance with legal requirement for level and uniformity of assessments - Notice to correct assessment - Filing of complaint by county - Publication of notice of order to correct assessment - Answer - Hearing - Appeal
• 2883 Appeal to Court of Tax Review of decision to correct Category 2 or Category 3 noncompliance in valuation procedure - Notice of intent to appeal - Answer - Hearing - Appeal to Supreme Court
• 2884 Payment and appeal of protested taxes
• 2885 Exclusiveness of remedies - Precedence of appeals
• 2886 Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes
• 2887 Exempt property
• 2887.1 Application for exemption by charitable institutions
• 2888 Homestead, rural homestead and urban homestead defined
• 2889 Homesteads - Classification - Exemption from ad valorem taxation
• 2890 Additional homestead exemption
• 2890.1 Application for limit on fair cash value of homestead - Qualifications for limitation
• 2891 Homestead exemption - Forms
• 2892 Homestead exemption - Application
• 2893 Homestead exemption - Approval or rejection - Notice
• 2894 Homestead exemption - Review of applications by county board of equalization
• 2895 Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal
• 2896 Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads
• 2897 Homestead exemption - Laws relating to assessment of property not impaired
• 2898 Rules and regulations
• 2899 County assessor - Report to Tax Commission
• 2899.1 Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential
• 2899.2 Annual report to school districts listing taxpayer protests
• 2900 Homestead exemption - Unlawful acts - Penalties
• 2901 Homestead exemption - Situs of taxpayer
• 2902 See the following versions:
• 2902.1 Dates and activities to follow in administering Section 2902
• 2902.2 Intangible personal property tax exemption - Application - Affidavit
• 2902.3 Qualified aircraft manufacturers – Reimbursement of certain ad valorem taxes paid – Application – Agreement – Aircraft Manufacturer Payment Fund – False or fraudulent application, claim, etc. - Penalties
• 2902.4 Repealed by Laws 2017, c. 299, § 1, eff. Jan. 1, 2018 Repealed 2017
• 2902.5 Manufacturing facilities - Delay of exemption from ad valorem tax
• 2902v1 Manufacturing facilities – Exemption from ad valorem tax
• 2902v2 Manufacturing facilities – Exemption from ad valorem tax
• 2903 Rural water or sewer district - Exemption from ad valorem and other taxes
• 2904 Definitions
• 2905 Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911
• 2906 Person 65 years of age or older or totally disabled person - Filing of claim
• 2907 Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim
• 2908 Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit
• 2909 Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms
• 2910 Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing
• 2911 Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims
• 2912 Taxes on real estate as lien
• 2913 Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes
• 2914 County treasurer - Collection of taxes
• 2915 Duty to pay taxes - Statement of taxes due
• 2916 Mediums in which taxes payable - Tax receipts
• 2917 Form of tax receipt - Furnishing list of items and rates of tax levy
• 2918 Numbering tax receipts
• 2919 County treasurer's entry upon payment of tax
• 2920 Fraudulent tax receipt a felony
• 2921 County treasurer records
• 2922 Duplicate tax receipts - Duty of county clerk
• 2923 Apportionment and distribution of collections
• 2924 County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment
• 2924.1 Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section
• 2925 Property sold at public sale or under court order - Collection of taxes, interest and costs
• 2926 Property to be sold at public sale or under court order - Notice - Assessment
• 2927 Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992 Repealed 1992
• 2928 Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992 Repealed 1992
• 2929 Selling personal property before taxes, interest and costs paid - Liability
• 2930 Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes
• 2931 Removal of property from county before taxes paid
• 2932 Duties of certain public officers concerning sales, levy of attachments or removal of property
• 2933 Property sold or removed from county before delivery of tax rolls - Assessment
• 2934 Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference
• 2935 Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes
• 2936 Receipt of federal in lieu payments - Apportionment and payment to political subdivisions
• 2937 Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds
• 2938 Basis of application for federal in lieu payments - Installments
• 2939 Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations
• 2940 Property acquired for public purpose - Relief from taxes
• 2941 Release and extinguishment of liens
• 2942 Certification after 15 years of taxes assessed not required of certain persons
• 2943 Duties of officials mandatory - Neglect of duties - Penalties
• 2944 Under assessment of property - Penalties
• 2945 False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena
• 2946 Repealed by Laws 1989, c. 321, § 28 Repealed 1989
• 2946.1 Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993 Repealed 1993
• 2946.2 Abolition of Ad Valorem Task Force
• 2946.3 Repealed by Laws 1995, c. 246, § 10, eff. Nov. 1, 1995 Repealed 1995
• 2946.4 Repealed by Laws 1999, c. 59, § 4, eff. July 1, 1999 Repealed 1999
• 2947 Computer-Assisted Mass Appraisal Implementation Revolving Fund
• 2947.1 Agency special account – Documentary stamp revenues
• 2947.2 Apportionment of documentary stamp revenues
• 2947.3 Agency special account – Deposits and balance - Distributions
• 2948 Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993 Repealed 1993
• 2949 Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes
• 2950 Repealed by Laws 2003, c. 8, § 7, eff. July 1, 2003 Repealed 2003
• 3001 Appropriation - Defined
• 3002 Financial statement - Estimated needs - Publication - Filing
• 3003 Revenue from nonrecurrent sources not to be included in political subdivisions estimate of probable income - Exceptions - Exclusion from minimum program income of school districts - Federal funds
• 3004 Officers to report earnings, cost of maintenance and estimate of needs
• 3005 Repealed by Laws 1989, c. 321, § 28. NOTE: Prior to repeal, this section as amended by Laws 1988, c. 162, § 146 was renumbered from § 2457 of this title by Laws 1988, c. 162, § 164, eff. Jan. 1, 1992 Repealed 1989
• 3005.1 County excise boards - Membership - Unlawful acts - Compensation - Penalties
• 3006 Meetings of county excise board - Organization - Powers and duties
• 3007 Order of proceedings of county excise board
• 3008 Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance
• 3009 Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization
• 3010 Items of appropriation - Meaning of terms
• 3011 Departments operated within general fund - Special budget and cash accounts - Items of appropriation
• 3012 Public hearings before excise boards
• 3013 Notice of hearing - Continuing hearings - Calling officials for examination
• 3014 Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer
• 3015 Apportionment of millage
• 3016 Appropriation when estimate not submitted
• 3017 Computation of appropriations - Procedure
• 3018 Cash fund balance - Transfer - "Cash fund balance" defined
• 3019 Certifying appropriation - Accounts - Warrants - Certificates of indebtedness
• 3020 Temporary appropriations
• 3021 Supplemental and additional appropriations
• 3022 Municipal budgets and levies - Filing - Notice
• 3023 Examination of budgets and levies by taxpayers - Filing protests
• 3024 Court of Tax Review
• 3025 Powers and duties of Court - Continuances
• 3026 Decision - Correction of appropriations and tax roll - Representation of counties - Pleading
• 3027 Appeals - Finality of unappealed decision
• 3028 Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing
• 3029 Mandate from Supreme Court - Correction of appropriation
• 3030 Effect of protest - Refund of excess taxes
• 3031 Payment and collection of taxes not affected
• 3032 Warrants and debts prohibited during protest period - Exceptions
• 3033 County clerk to furnish budget forms
• 3034 Rainy day and capital reserve funds – Counties with excise board
• 3034.1 Rainy day fund
• 3034.2 Capital reserve fund
• 3101 Tax lien on real property
• 3102 Personal property tax lien - Notice - Entry on docket - Priority
• 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
• 3104 Tax warrants
• 3105 Real property to be sold for delinquent taxes and special assessments - Exemption
• 3105.1 Tax liens held prior to effective date of act
• 3106 Notice of delinquent taxes and special assessments
• 3106.1 Renumbered as § 3127.1 of this title by Laws 1997, c. 337, § 5, eff. July 1, 1997 Repealed
• 3107 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3108 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3109 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3110 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3111 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3112 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3113 Redemption of real estate
• 3114 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3115 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3116 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3117 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3118 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3119 Resale tax deed - Rights conveyed
• 3120 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3121 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3122 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3123 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3124 Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008 Repealed 2008
• 3125 Resale by county of unredeemed lands
• 3126 Advertising expense
• 3127 Notice of resale
• 3127.1 Repealed by Laws 2006, c. 77, § 8, eff. July 1, 2006 Repealed 2006
• 3128 Publication costs on resale, rate
• 3129 Sale - Property bid off in name of county - County liability
• 3130 Monies received at resale deemed collections of tax - Credit and apportionment
• 3131 Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition
• 3132 Form of resale tax deed
• 3133 Prima facie evidence, resale tax deed as
• 3134 Management of real estate purchased by county at resale
• 3134.1 Dilapidated buildings acquired at resale by county - Tearing down and removal
• 3135 Sale or auction of property acquired at resale by county
• 3136 Report of sale by county of property acquired at resale - Recording
• 3137 Resale property fund
• 3138 Conditions precedent to action to restrain tax collection
• 3139 Official neglect not to affect sale
• 3140 Procedure to cancel deed
• 3141 Limitation of action to recover land - Payment of taxes due
• 3142 Tax lien subject to other state lien
• 3143 Prior lien of state or subdivisions against public service corporations for delinquent taxes
• 3144 Quitclaim deed to land sold through error
• 3145 Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed
• 3146 Restrictions and covenants to which law applicable
• 3147 Other rights surviving to grantee
• 3148 Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency
• 3149 Attorney General - Removal of officials
• 3150 Officer derelict in duty forfeits pay
• 3151 County treasurer to account quarterly
• 3152 Duties mandatory - Penalty for failure to perform
• 3201 Imposition of tax - Definitions
• 3202 Exemptions
• 3203 Persons obligated to pay tax - Requisite stamps - Recording
• 3204 Design and distribution of stamps - Accounting - Distribution of funds
• 3205 Rules and regulations - Documentary Stamp Tax Unit
• 3206 Violations - Punishments
• 3301 Repealed by Laws 1991, c. 338, § 7, eff. Jan. 1, 1992 Repealed 1991
• 3401 Short title
• 3402 Applicability
• 3403 Notices - Filing
• 3404 Certification by U.S. Secretary of Treasury and other officials
• 3405 Duties of filing officers - Filing certificate
• 3406 Filing fee
• 3407 Construction and application of act
• 3501 Short title
• 3502 Findings and intent of Legislature
• 3503 Definitions
• 3504 Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information
• 3505 Incentive payments - Funding source
• 3506 Incentive payments - Claims - Verification - Issuance of warrants
• 3507 Incentive payments - Deposit - Use - Investment - Audits - Unused assets
• 3508 Promulgation of rules
• 3600 Repealed by Laws 2002, c. 112, § 4, eff. Dec. 31, 2002 Repealed 2002
• 3601 Short title
• 3602 Legislative intent
• 3603 Definitions
• 3604 Incentive payments
• 3604.1 Quarterly incentive payments for federal contractors - Application and qualifications
• 3605 Quality Jobs Program Incentive Payment Fund
• 3606 Filing claim to receive incentive payment - Determination - Payments
• 3607 Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions
• 3608 Promulgation of rules
• 3609 False or fraudulent information in making application, claim for payment or other instrument - Penalties
• 3610 Report on effect of Oklahoma Quality Jobs Program
• 3611 Payroll projection
• 3612 New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments
• 3621 Short title
• 3622 Legislative intent
• 3623 Definitions
• 3624 Oklahoma Film Enhancement Rebate Program
• 3625 Oklahoma Film Enhancement Rebate Program Revolving Fund
• 3626 Termination of act
• 3631 Short title - Filmed in Oklahoma Act of 2021
• 3632 Definitions
• 3633 Incentive rebate program
• 3634 Conditionally prequalified rebate amount
• 3635 Incentive amounts – Projects filmed in state
• 3636 Incentive amounts – Post-production activity for projects filmed out of state
• 3637 Qualifications for maximum incentive amounts – Projects filmed in state
• 3638 See the following versions: OS 68-3638v1 (SB 737, Laws 2023, c. 276, § 2)
• 3638v1 Credits logo
• 3639 Filmed in Oklahoma Program Revolving Fund
• 3640 Eligibility for Compete with Canada Film Act
• 3641 Sunset of act
• 3642 Set aside for economic impact reviews
• 3642.1 Short title — Bringing Sitcoms Home from Hollywood Pilot Program Act
• 3642.2 Legislative findings
• 3642.3 Definitions
• 3642.4 Incentive rebate program — Administration — Eligibility
• 3642.5 Base incentive amount — Wages — Additional incentive amounts — Requirements
• 3642.6 Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund
• 3642.7 Termination date
• 3645.1 Short title - Large-scale Economic Activity and Development Act of 2022 (LEAD Act)
• 3645.2 Legislative findings
• 3645.3 Definitions
• 3645.4 Investment rebate program
• 3645.5 Payment calculation
• 3645.6 Large-scale Economic Activity and Development Fund (LEAD Fund)
• 3646.1 Repealed by Laws 2025, c. 315, § 1 Repealed 2025
• 3646.2 Repealed by Laws 2025, c. 315, § 1 Repealed 2025
• 3646.3 Repealed by Laws 2025, c. 315, § 1 Repealed 2025
• 3646.4 Repealed by Laws 2025, c. 315, § 1 Repealed 2025
• 3646.5 Repealed by Laws 2025, c. 315, § 1 Repealed 2025
• 3647.1 Short title — Reindustrialize Oklahoma Act of 2025 (ROA–25 Act)
• 3647.2 Definitions
• 3647.3 ROA–25 investment rebate program — Eligibility — Rules
• 3647.4 Rebate payment calculation
• 3647.5 ROA–25 Revolving Fund — ROA–25 Beneficiary Revolving Fund
• 3651 Short title
• 3652 Legislative findings
• 3653 Definitions
• 3654 Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty
• 3655 Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount
• 3656 Use of Credit Enhancement Reserve Fund for issuance of obligations
• 3657 Quality Jobs Program Incentive Leverage Fund
• 3658 Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions
• 3659 Remitted withholding taxes - Transfer and apportionment
• 3660 Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs
• 3701 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3702 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3703 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3704 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3705 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3706 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3707 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3708 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3709 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3710 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3711 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3712 Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018 Repealed 2018
• 3801 Short title
• 3802 Qualification for incentive payments - Definitions - Cost/benefit analysis
• 3803 Former Military Facility Projects Fund
• 3804 Filing of claim - Issuance of warrant
• 3805 Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions
• 3806 Rulemaking
• 3807 Fraud
• 3808 Report on effect of Former Military Facility Development Act
• 3901 Short title
• 3902 Incentive payments
• 3903 Definitions
• 3904 Incentive payments
• 3905 Quarterly reports to Commission - Quarterly incentive payments
• 3906 Small Employer Quality Jobs Incentive Payment Fund
• 3907 Rulemaking authority
• 3908 Violations and penalties
• 3909 Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions
• 3910 Triennial report
• 3911 Short title
• 3912 Legislative intent
• 3913 Definitions
• 3914 Incentive payments
• 3915 Quarterly reports
• 3916 21st Century Quality Jobs Incentive Payment Fund
• 3917 Rulemaking authority
• 3918 Violations and penalties
• 3919 Disqualification from receipt of credits or exemptions under other laws
• 3920 21st Century Quality Jobs Incentive Act
• 3930 Short title - Oklahoma Rural Jobs Act
• 3931 Definitions
• 3932 Application to certify capital investment as equity investment
• 3933 Certification of capital investment authority – Cap on state tax credits – Investment requirements
• 3934 Right to credit against entity's state tax liability – Carry forward - Recapture
• 3935 Restrictions on businesses that receive qualified investment
• 3936 Reports on investments by rural funds - Application to exit the program
• 3937 Sunset date for new applications
• 3951 Quarterly rebate payments — Qualifications — Yearly limit — Applications
• 3952 Filing of claims — Verification process
• 3953 Oklahoma Five Major Sports Leagues Rebate Payment Fund
• 4001 Repealed by Laws 2004, c. 322, § 18, eff. Dec. 1, 2004 (State Question No. 713, Legislative Referendum No. 336, adopted at election held Nov. 2, 2004) Repealed 2004
• 4002 Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment
• 4101 Short title
• 4102 Legislative intent – Incentives to support retention of manufacturing and jobs
• 4103 Definitions
• 4104 Quality investment agreements – Duration – Investment – Terms
• 4105 Specialized Quality Investment Payment Fund
• 4106 Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments
• 4107 Eligibility to receive other credits or exemptions
• 4108 Rules – Implementation
• 4109 False or fraudulent applications and instruments – Felony – Punishment
• 4201 Short title
• 4202 Purpose – Legislative intent – Incentive payments
• 4203 Definitions
• 4204 Quality Investment Contracts – Application – Requirements – Qualifications
• 4205 Application for incentive payment – Cessation of payment – New application – Verification and payment
• 4206 Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized
• 4207 Ineligibility for certain tax credits or exemptions
• 4208 Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules
• 4209 False or fraudulent application or other information – Aiding or abetting – Felony – Punishment
• 4210 Five-year performance review – Written report
• 4301 Oklahoma Quality Events Incentive Act
• 4302 Legislative findings
• 4303 Definitions
• 4304 Quality event - Designation - Submission of forms to Oklahoma Tax Commission
• 4305 Eligible local support
• 4306 Proceeds from county or municipality sales tax
• 4307 Maximum total payments
• 4308 Payment of incremental sales tax revenues
• 4309 Promulgation of rules
• 4310 Annual report
• 4311 Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act
• 4401 Short title
• 4402 Legislative findings
• 4403 Definitions
• 4404 Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures
• 4405 Sales tax, distribution of revenue, applicability of act
• 4406 Remission of sales tax revenues - Maintenance and development of assets
• 4501 Short title - Oklahoma Remote Quality Jobs Incentive Act
• 4502 Legislative intent
• 4503 Definitions – Proxy establishments to provide proof of basic health benefits plans for remote workers
• 4504 Incentive payments to proxy establishments
• 4505 Oklahoma Remote Quality Jobs Incentive Payment Fund
• 4506 Claims for incentive payments - Qualifications
• 4507 Tax credits and exemptions excluded
• 4508 Promulgation of rules
• 4509 Violations - Penalties
• 4510 Triennial report on job creation and fiscal analysis
• 5001 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5002 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5003 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5004 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5005 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5006 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5006.1 Forms - Mailing address required
• 5007 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5008 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5009 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 5010 Short title
• 5011 Eligibility for relief - Computation - Convicted felons
• 5012 Gross household income
• 5013 Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments
• 5014 Information changes
• 5015 Audit of claim - Notice - Hearing
• 5016 False or fraudulent claims - Penalties
• 5101 Renumbered as § 3201 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992 Repealed
• 5102 Renumbered as § 3202 of this title by Laws 1988, c. 162, § 160, eff. January 1, 1992 Repealed
• 5103 Renumbered as § 3203 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992 Repealed
• 5104 Renumbered as § 3204 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992 Repealed
• 5105 Renumbered as § 3205 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992 Repealed
• 5106 Renumbered as § 3206 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992 Repealed
• 5301 Imposition of tax on new vehicles and vessels in lieu of ad valorem tax
• 5302 Affixing of stamp prior to sale and registration - Amount of stamp
• 5304 Purchase of stamps - Form - Distribution - Custody
• 5305 Apportionment of revenue
• 5306 Qualifications
• 5401 Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions
• 5402 When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership
• 5403 Manufacture or purchase of stamps - Form - Bond - Distribution - Custody
• 5404 Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation
• 5501 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 9 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature, c. 16. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5502 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 10 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5503 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 11 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5504 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 12 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5505 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 13 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5506 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 14 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 5507 Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018. NOTE: This section was added by Section 15 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. Sections 9 through 15 enacted the Oklahoma Occupancy Tax Act Repealed 2018
• 6001 Definitions
• 6002 Levy of tax - Interest
• 6003 Exemptions
• 6003.1 Repealed by Laws 2009, c. 424, § 1, emerg. eff. June 1, 2009 Repealed 2009
• 6004 Report on transfer of legal ownership of aircraft - Cancellation or suspension of license
• 6005 Distribution of revenues
• 6006 Seizure and sale of aircraft
• 6007 Rules and regulations
• 6101 Assessments - Rebates
• 6102 Workers' Compensation Assessment Rebate Fund
• 6501 Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021
• 6502 Definitions
• 6503 Tax purpose
• 6504 Tax on electricity used to charge or recharge electric vehicles
• 6505 Disclosure of rates charged by charging station operators
• 6506 Tax remittance – Filing of tax and report – Invoice or billing document to customers
• 6507 Tax apportionment
• 6508 Registration of charging stations with Oklahoma Tax Commission
• 6509 Inspections – Third-party testing – Promulgation of rules
• 6510 Electric vehicle tax credit
• 6511 Weight-based electric vehicle fee – Fee apportionment
• 6512 Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund
• 24100 Renumbered as § 3020 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24101 Renumbered as § 3021 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24102 Renumbered as § 3022 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24103 Renumbered as § 3023 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24104 Renumbered as § 3024 of this title by Laws 1988, c. 162, § 163, eff. January 1, 1992 and by Laws 1991, c. 249, § 3, eff. January 1, 1992 Repealed
• 24105 Renumbered as § 3025 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24106 Renumbered as § 3026 of this title by Laws 1988, c. 162, § 163, eff. January 1, 1992, and by Laws 1991, c. 249, § 3, eff. January 1, 1992 Repealed
• 24107 Renumbered as § 3027 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24108 Renumbered as § 3028 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24109 Renumbered as § 3029 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24110 Renumbered as § 3030 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24111 Renumbered as § 3031 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24112 Renumbered as § 3032 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24113 Renumbered as § 3033 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992 Repealed
• 24200 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24201 Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24202 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24203 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24204 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24205 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24206 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24207 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24208 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24209 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24210 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24211 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24212 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24213 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24214 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24215 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24216 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24217 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24218 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24219 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24220 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24227 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24228 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24229 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24230 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24231 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24232 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24233 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24237 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24302.5 Renumbered as § 3401 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.6 Renumbered as § 3402 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.7 Renumbered as § 3403 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.8 Renumbered as § 3404 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.9 Renumbered as § 3405 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.10 Renumbered as § 3406 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24302.11 Renumbered as § 3407 of this title by Laws 1988, c. 162, § 162, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 2, eff. Jan. 1, 1992 Repealed
• 24303 Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24304 Repealed by Laws 1984, c. 295, § 6, eff. Jan. 1, 1985 Repealed 1984
• 24304.1 Renumbered as § 3101 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24305 Renumbered as § 3102 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. January 1, 1992 Repealed
• 24306 Renumbered as § 3103 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24306.1 Renumbered as § 3104 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24311 Renumbered as § 3105 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24312 Renumbered as § 3106 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24313 Renumbered as § 3107 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24313.1 Renumbered as § 3108 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24314 Renumbered as § 3109 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24315 Renumbered as § 3110 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24316 Renumbered as § 3111 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24317 Renumbered as § 3112 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24318 Renumbered as § 3113 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24319 Renumbered as § 3114 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24320 Renumbered as § 3115 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24321 Renumbered as § 3116 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24322 Renumbered as § 3117 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24323 Renumbered as § 3118 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24323.1 Renumbered as §3119 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24324 Renumbered as § 3120 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24325 Renumbered as § 3121 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24326 Renumbered as §3122 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24327 Renumbered as § 3123 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24328 Renumbered as § 3124 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24329 Renumbered as §3125 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24330 Renumbered as § 3126 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24331 Renumbered as § 3127 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24332 Renumbered as § 3128 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24333 Renumbered as § 3129 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24334 Renumbered as § 3130 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan 1, 1992 Repealed
• 24335 Renumbered as § 3131 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24336 Renumbered as § 3132 of this title by Laws 1988, c. 162, § 161, eff. January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24337 Renumbered as § 3133 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24338 Renumbered as § 3134 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24339 Renumbered as § 3135 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24340 Renumbered as § 3136 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24341 Renumbered as § 3137 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24342 Renumbered as § 3138 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24343 Renumbered as § 3139 of this title by Laws 1988, c. 162, § 161, effective January 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24344 Renumbered as § 3140 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24345 Renumbered as § 3141 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24346 Renumbered as § 3142 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24347 Renumbered as § 3143 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24348 Renumbered as § 3144 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24349 Renumbered as § 3145 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24350 Renumbered as § 3146 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24351 Renumbered as § 3147 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24400 Renumbered as § 3148 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24401 Renumbered as § 3149 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24402 Renumbered as § 3150 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24403 Renumbered as § 3151 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24404 Renumbered as § 3152 of this title by Laws 1988, c. 162, § 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992 Repealed
• 24410 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 24411 Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992 Repealed 1988
• 50001 Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal
• 50002 Lost cigarette and tobacco stamps - Refunds
• 50003 Return of stamps found after refund
• 50004 Coin-operated amusement devices - Location and hours of operation - Licensing
• 50005 Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016 Repealed 2016
• 50006 Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016 Repealed 2016
• 50007 Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016 Repealed 2016
• 50008 Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016 Repealed 2016
• 50009 Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016 Repealed 2016
• 50010 Short title
• 50011 Definitions
• 50012 Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007 Repealed 2006
• 50013 Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007 Repealed 2006
• 50014 Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund
• 50015 Oklahoma Tourism Promotion Advisory Committee
• 50016 Master capital improvement plan - Submission of project list to Legislature
• 53001 Renumbered as § 2-11-401 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53002 Renumbered as § 2-11-402 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53003 Renumbered as § 2-11-403 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53004 Renumbered as § 2-11-404 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53005 Renumbered as § 2-11-405 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53006 Renumbered as § 2-11-406 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53007 Renumbered as § 2-11-407 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53008 Renumbered as § 2-11-408 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53009 Renumbered as § 2-11-409 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 53010 Renumbered as § 2-11-410 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993 Repealed
• 54001 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022 Repealed 2022
• 54002 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022 Repealed 2022
• 54003 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022 Repealed 2022
• 54004 Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes
• 54005 Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes
• 54006 Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014 Repealed 2013
• 55001 Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider
• 55002 Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption
• 55003 Judgment limiting or impairing federal act – Invalidity of act
• 55004 When act applies relating to tax liabilities
• 55005 Facilitating Business Rapid Response to State Declared Disasters Act of 2015
• 55006 Short title - Oklahoma Emission Reduction Technology Incentive Act
• 55007 Legislative Findings
• 55008 Emission Reduction Project defined
• 55009 Oklahoma Emission Reduction Technology Rebate Program
• 55010 Oklahoma Emission Reduction Technology Upstream and Midstream Incentive Revolving Fund — Oklahoma Emission Reduction Technology Downstream Incentive Revolving Fund
• 55011 XXX
• 55012 XXX