us-ok/stat
Okla. Stat. tit. 68, § 1354.22
Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement
# A.
The Agreement authorized by this act binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the Agreement.
# B.
Consistent with subsection A of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this state's approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the Agreement.
# C.
No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.
Amendment history
Added by Laws 2001, c. 272, § 9, eff. Nov. 1, 2001.
Source: view the official text
Nearby sections (25 sections)
- 1354.10 · Streamlined Sales Tax System Act - Sales tax pilot project
- 1354.11 · Streamlined Sales Tax System Act - Confidential taxpayer…
- 1354.12 · Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013
- 1354.13 · Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 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 -…
- 1354.18 · Streamlined Sales and Use Tax Administration Act - Duties and…
- 1354.19 · Simplified Sales and Use Tax Administration Act - Effect of…
- 1354.20 · Streamlined Sales and Use Tax Administration Act -…
- 1354.21 · Simplified Sales and Use Tax Administration Act - Effect of…
- 1354.22 · Simplified Sales and Use Tax Administration Act - Persons…
- 1354.23 · Simplified Sales and Use Tax Administration Act - Certified…
- 1354.24 · Amnesty for uncollected or unpaid sales or use taxes
- 1354.25 · Effective date of state or local sales and use tax rate…
- 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- 1354.28 · Repealed by Laws 2007, c.155, § 17 , eff.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
- 1354.29 · Purchase of digital good, computer software delivered…
- 1354.30 · Sourcing of sale of telecommunications services sold on…
- 1354.31 · Entry into Streamlined Sales and Use Tax Agreement - Monetary…
- 1354.32 · Database describing boundary changes for taxing jurisdictions
- 1354.33 · Streamlined Sales and Use Tax Agreement system -…
- 1354.34 · Taxability matrix - Relief from liability