Title 68. Revenue and Taxation

§68-101. Tax code.
§68-102. Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator.
§68-102.1. Salaries.
§68-102.2. Political activities by members of Tax Commission prohibited.
§68-102.3. Additional duties and compensation for commissioners.
§68-103. Conduct of hearings - Production of books and records - Perjury.
§68-104. Employees and expenses - Bonds.
§68-105. Attorneys for Commission.
§68-105.1. Designation of peace officer to conduct personnel investigations and background checks.
§68-107. Disbursements to be within appropriations.
§68-108. Schedule of fees and charges - Transcripts and other services.
§68-109. Legislative intent.
§68-110. Repealer.
§68-112. Tax Commission Fund - Credits for all miscellaneous receipts.
§68-113. Tax Commission Reimbursement Fund - Full-time employees.
§68-114. Payment of fees for employees in performance of duties.
§68-116. Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund.
§68-117. Electronic access to data and reports.
§68-118. 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.
§68-119. Notice to vendors in annexed territory of applicable sales tax rate.
§68-120. Out-of-State Tax Collections Enforcement Act of 2017.
§68-201. Purpose of Article.
§68-202. Definitions.
§68-203. Enforcement by Tax Commission - Rules – Electronic filing.
§68-204. Records of official acts of Commission - Fees.
§68-205. Records and files of Commission confidential and privileged - Exceptions - Report.
§68-205.1. Municipal sales tax - Report of certain information.
§68-205.2. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds.
§68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation.
§68-205.6. Disclosure of taxpayers who claimed tax credits.
§68-206. Examinations or investigations.
§68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses.
§68-207. Hearings by Tax Commission.
§68-208. Notice of hearing.
§68-209. Notice to Commission's attorney before judicial hearing - Costs.
§68-210. Bonds.
§68-211. Return of deposited money or securities to taxpayer.
§68-212. Cancellation or refusal of license or permit.
§68-212.1. Definitions.
§68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due.
§68-214. Release of property from lien - Execution and recording.
§68-215. Collection of taxes, penalties, in same manner as personal debt.
§68-216. Extension of time for filing return.
§68-216.2. Tax amnesty program.
§68-216.3. Voluntary Compliance Initiative.
§68-216.4. Voluntary Disclosure Initiative.
§68-216.5. Statutory voluntary compliance initiative – Participation for previous participants limited.
§68-217. Interest and penalties on delinquent taxes – Interest on refunds.
§68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities.
§68-218.1. False or bogus check - Penalties.
§68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases.
§68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations.
§68-220. Waiver or remission of interest or penalties - Voluntary disclosure agreements.
§68-221. Reports or returns by taxpayer.
§68-221.1. Date of postmark deemed to be date of delivery or of payment.
§68-222. Procedure on default of taxpayer in enumerated matters.
§68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return.
§68-224. Declaration of termination of taxable period and acceleration of assessment.
§68-225. Appeals.
§68-226. Action to recover taxes as additional remedy to aggrieved taxpayer.
§68-227. Erroneous payments - Claims for refund - Demand for hearing.
§68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid.
§68-228. Hearings on claims for refunds.
§68-228.1. Payment of refunds.
§68-229. Refunds - Interest.
§68-230. Certificate of indebtedness to state - Recording and indexing - Lien status.
§68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses.
§68-231.1. Additional penalty for failure to pay delinquent taxes.
§68-231.2. Attachment of assets of delinquent taxpayer.
§68-231.3. Recovery of fees and costs by Tax Commission.
§68-232. Injunction proceedings.
§68-233. Municipalities - Procedure when taxes delinquent.
§68-234. Lien for unpaid taxes, interest and penalties.
§68-235. Fiduciaries - Final accounts.
§68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission.
§68-237. Taxes imposed by other States.
§68-238. Conduct of business or activities without license or permit.
§68-238.1. State licenses – Collection of income taxes – Notification - Definitions.
§68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary action.
§68-239. Continuance of business or operations after forfeiture of required bond.
§68-240. Failure or refusal to file report or return - Penalty.
§68-240.1. False return or return with intent to defraud - Penalty.
§68-241. False or fraudulent reports, returns - Penalty - Venue.
§68-242. False entries or neglect to make entries - Penalty - Venue.
§68-243. Evidence and witnesses - Penalty - Venue.
§68-244. False answers to questions or false affidavits.
§68-245. Verification of reports or returns.
§68-246. Penalty.
§68-247. Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose.
§68-248. Commission may require taxpayer to furnish certain information.
§68-249. Tax preparers - Duties - Violations - Penalties.
§68-250. Register of tax warrants - Establishment and maintenance - Public inspection.
§68-251. Filing petitions and applications for collection of delinquent taxes by mail.
§68-252. Attorney General - Duty to prosecute actions to collect certain taxes.
§68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable.
§68-254. Garnishment proceeding to collect delinquent taxes, penalties or interest.
§68-255. Contracting with debt collection agency to collect delinquent taxes.
§68-256. Taxpayer assistance program.
§68-256.1. Program to educate businesses selling or leasing tangible personal property without a permit.
§68-257. Notice of changes in state tax law.
§68-258. Service of summons or notice in state tax proceedings.
§68-259. Additional penalty in criminal proceedings for violating state tax law.
§68-261. Data processing services - Bonds - Contracts.
§68-262. Audits of entities believed to owe additional taxes.
§68-263. Attachment of sums due taxpayer from state.
§68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty.
§68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund.
§68-270. Certification of credit qualification – Report of credits claimed and allowed.
§68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection.
§68-282. Ban on class action suits related to the gross receipts tax on mixed beverages.
§68-283. Aggregate business filing and remittance.
§68-291. Incidence analysis of legislative measures to change the tax system.
§68-295. Tax credit data available online.
§68-301. Definitions.
§68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes.
§68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues.
§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue.
§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues.
§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment.
§68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment.
§68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue.
§68-302-7a. State Health Care Enhancement Fund.
§68-303. Purpose of tax - Disposition of revenue.
§68-304. Licenses - Fees - Conditions - Revocation or suspension.
§68-305. Stamps required - Seizure.
§68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation.
§68-305.2. Revolving fund for Office of Attorney General.
§68-306. Sale, when tax not paid or stamps not affixed.
§68-307. Consumer bringing cigarettes from without state as retailer.
§68-308. Purchase, manufacture, custody, and sale of stamps.
§68-309. Carriers transporting cigarettes.
§68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred.
§68-312. Records and reports.
§68-312.1. Procedures for maintaining records and filing reports - Required information.
§68-313. Wholesale and retail stocks to be kept separate.
§68-314. Salesmen for manufacturers - Records and reports.
§68-315. Inspections and examinations.
§68-316. Offenses - Penalties.
§68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting.
§68-317.1. Delivery sale to underage individual.
§68-317.8. Actions to prevent or restrain violations.
§68-317.9. Restrictions on delivering cigarettes - Violations.
§68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination.
§68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses.
§68-321. Exemptions from tax.
§68-322. Rules and regulations.
§68-323. Restricted to sale or distribution to inmates - Possession by others.
§68-324. Compliance with law.
§68-325. Continuity of law.
§68-327. Definitions.
§68-328. Sales at less than cost; penalty.
§68-329. Cost to wholesaler; meaning.
§68-330. Cost to the retailer; meaning.
§68-331. Sales by a wholesaler to a sub-jobber.
§68-332. Sales by a wholesaler to a wholesaler.
§68-333. Combination sales.
§68-334. Sales exceptions.
§68-335. Advertising of certain sales; good faith.
§68-336. Sales contracts void.
§68-337. Admissible evidence.
§68-338. Sales outside ordinary channels of business; effect.
§68-339. Cost survey; admissibility.
§68-340. Association empowered to file suits.
§68-341. Cancellation of license for violations.
§68-342. Partial unconstitutionality.
§68-343. Violations - Injunctions - Damages.
§68-344. Enforcement of act.
§68-345. Licenses required.
§68-346. Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits.
§68-347. Inapplicability of certain provision to certain tribes or nations or their licensees.
§68-348. Definitions.
§68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps.
§68-350. 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.
§68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.
§68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission.
§68-352. Disposition of revenues.
§68-360.1. Short title.
§68-360.2. Declaration of public policy.
§68-360.3. Definitions.
§68-360.4. Certification by manufacturer.
§68-360.5. Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State.
§68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families.
§68-360.6. Submission of information by stamping agents – Escrow deposits.
§68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction.
§68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs.
§68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond.
§68-360.10. Authority of Attorney General to request monthly reports of sales.
§68-380. Use or possession of cigarette rolling vending machines.
§68-401. Definitions.
§68-402. Amount of tax.
§68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues.
§68-402-3. Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment.
§68-403. Payment by affixing stamps.
§68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes.
§68-403.2. Unlawful affixing of stamp – Prima facie evidence of violation.
§68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue.
§68-406. Wholesalers and jobbers supplying and charging retailers with stamps.
§68-407. Regulations - Punishment for prohibited practices or hindering inspection.
§68-408. Purchase and sale of stamps - Design, etc. - Bond from manufacturer of stamps - Matters to appear on stamps.
§68-409. Offenses respecting stamps.
§68-410. Administration and enforcement of Article.
§68-411. Temporary, transient or itinerant business.
§68-412. Unstamped merchandise - Surety or bond - Tax.
§68-413. Carriers - Transportation of tobacco products and cigars - Sales - Statement of consignment - Examination of records - Monthly reports.
§68-414. Trucks and vehicles - Unstamped merchandise.
§68-415. License of purchasers of unstamped products.
§68-417. Unstamped or unlawfully stamped tobacco products - Seizure.
§68-418. Transportation or possession of unstamped tobacco products - Penalties - Unlawful affixing of stamp - Administrative fines - Revocation of license.
§68-419. Exempt sales.
§68-420. Rules and regulations.
§68-420.1. Maintenance of copies of invoices or equivalent documentation.
§68-421. Restriction on exempt sales - Possession by others.
§68-422. Sellers.
§68-423. Intention of Legislature.
§68-424. Application of §§ 425 to 428 of this title.
§68-425. Definitions.
§68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.
§68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.
§68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.
§68-429. Disposition of revenues.
§68-450.1. Definitions.
§68-450.2. Levy of tax - Calculation.
§68-450.3. Manner of payment of tax - Intent and purpose of act.
§68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings.
§68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties.
§68-450.6. Exemptions from tax.
§68-450.7. Disposition of revenues.
§68-450.8. Civil and criminal penalties - Immunities.
§68-450.9. Reuse of used stamp prohibited - Penalty.
§68-451. Capital Improvement Fund.
§68-452. Expenditure of funds.
§68-500.1. Short title.
§68-500.2. Legislative intent and purpose.
§68-500.3. Definitions.
§68-500.4. Levy of tax.
§68-500.4A. Levy of tax equal to reduction in federal excise tax.
§68-500.4B. Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.
§68-500.5. Presumptions.
§68-500.6. Apportionment of gasoline and compressed natural gas tax.
§68-500.6a. Distribution of tax revenue.
§68-500.7. Apportionment of diesel fuel tax.
§68-500.8. Measurement of tax on importer gallons and supplier gallons.
§68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate.
§68-500.10. Exemptions from motor fuels tax.
§68-500.10-1. Ethanol credit – Refund claims process.
§68-500.11. Perfecting exemption for exports.
§68-500.12. Regulations for exempt use of kerosene.
§68-500.13. Procedures for tax exempt sales of motor fuel to governmental agencies.
§68-500.14. Perfection of certain exemptions by refund claim.
§68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.
§68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund.
§68-500.17. Interest on refund.
§68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers.
§68-500.19. Election regarding fuel removals from out-of-state terminals.
§68-500.20. Precollection and remittance of tax by suppliers.
§68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators.
§68-500.22. Election by eligible purchasers to defer motor fuel tax remittances.
§68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.
§68-500.24. Suppliers' entitlement to credit for uncollectible taxes.
§68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers.
§68-500.26. Remittance by electronic funds transfer required.
§68-500.27. Retainage of 0.1% of tax for administrative costs.
§68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor.
§68-500.29. Diversions of motor fuel - Payment of tax.
§68-500.30. Deferred payment by vendors without eligible purchaser.
§68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax.
§68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.
§68-500.33. Licenses.
§68-500.34. License application process.
§68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond.
§68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business.
§68-500.37. Supplier reports.
§68-500.38. Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers.
§68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators.
§68-500.40. 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.
§68-500.41. Exporter reports.
§68-500.42. Licensed transporter reports.
§68-500.43. Payment of tax by consumer.
§68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties.
§68-500.45. 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.
§68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief.
§68-500.47. Reliance on certain representations.
§68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties.
§68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure.
§68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure.
§68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties.
§68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties.
§68-500.53. Failure to obtain required licenses - Penalties.
§68-500.54. Certain statements on shipping papers prohibited.
§68-500.55. Notice to be provided and posted with dyed diesel fuel.
§68-500.56. Shipping papers to meet tamper-resistant standards.
§68-500.57. 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.
§68-500.58. 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.
§68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption.
§68-500.60. Inspections.
§68-500.61. Audits and examinations - Penalties.
§68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes.
§68-500.63. Sale of motor fuels by Indian tribes.
§68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security.
§68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways.
§68-601. Definitions.
§68-602. Purpose of Article - Apportionment and use of revenues.
§68-603. Levy of tax - Retention of portion for proper remission.
§68-605. Exemptions.
§68-606. Accrual of liability - Persons liable - Exemptions.
§68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes.
§68-607.1. Operation of vehicle without proper display of identification credentials - Penalties.
§68-608. Display of license - Operating vehicle without license - Penalties - Venue.
§68-609. Reports and payments to Commission - Delinquent payments.
§68-610. Records of importers.
§68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations.
§68-613. Discontinuance of operations.
§68-614. Interstate carriers - Partial invalidity.
§68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.
§68-616. Citation.
§68-701. Definitions.
§68-702. Purpose of act - Collection, report and payment of tax.
§68-703. Imposition of tax.
§68-704. Apportionment and use of proceeds of tax.
§68-705. Additional tax.
§68-706. Purpose, apportionment and distribution of tax.
§68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited.
§68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
§68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues.
§68-707.3. Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues.
§68-708. Exemptions from tax.
§68-709. Special fuel dealers' and users' licenses.
§68-710. Reports by dealers and users - Payment of tax.
§68-711. Registration of vehicles - Use of liquefied gas from cargo tank.
§68-712. Records of dealers and users.
§68-713. Unlicensed first time users - Payment of tax - Credit or refund.
§68-714. Accrual of liability for tax - Liability of lessees.
§68-715. Cessation of use of special fuel.
§68-716. Invoices - Record of deliveries.
§68-717. Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports.
§68-718. Reports by carriers.
§68-719. Violations - Punishment - Venue.
§68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act.
§68-721. Lien of tax.
§68-722. Tax credit on special fuels consumed outside State - Application and procedure.
§68-723. Fee in lieu of tax.
§68-804. Additional tax to absorb federal credit.
§68-804.1. Estate tax lien.
§68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions.
§68-1001.1. Property exempt from ad valorem taxation - Rules and regulations for determination.
§68-1001.2. Definitions.
§68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions.
§68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules.
§68-1002. Failure to make report of gross production
§68-1003. Tax on oil recovered or from unknown sources.
§68-1004. See the following versions:
§68-1004v1. Apportionment and use of proceeds of tax.
§68-1004v2. Apportionment and use of proceeds of tax.
§68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties.
§68-1006. Payment where ownership is in dispute - Assignment as security.
§68-1007. Purchaser to withhold tax - Payment by purchaser.
§68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions.
§68-1008a. Refund of payments to Commissioners of the Land Office.
§68-1009. 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.
§68-1010. Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports.
§68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return.
§68-1011. Statements as to tax on settlements.
§68-1012. Lien for tax - Liability not released by provision for payment.
§68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections.
§68-1013a. Seller and purchaser to secure and retain invoice copies.
§68-1014. Amended reports.
§68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit.
§68-1015.1. Oil reclamation - Permits.
§68-1017. Noncompliance by producers, refiners, processors or purchasers.
§68-1018. Tax on uranium.
§68-1019. Definitions.
§68-1020. Application of Sections 1017 to 1020.
§68-1021. Reports and collection - Apportionment.
§68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied thereon.
§68-1023. Downward adjustment of value of oil and gas - Refund of excess tax.
§68-1024. Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections.
§68-1101. Excise tax on oil - Additional tax.
§68-1102. Excise tax on gas - Additional tax.
§68-1103. Deposit, apportionment and use of proceeds of tax.
§68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level.
§68-1104. Due date of tax - Delinquency - Reports on leases.
§68-1105. Failure to make report.
§68-1106. Exemption - Refund.
§68-1201. Corporations and organizations to which article applicable.
§68-1202. "Doing Business" defined.
§68-1203. Tax on domestic corporations and business organizations.
§68-1204. Tax on foreign corporations and business organizations.
§68-1205. Minimum and maximum taxes.
§68-1206. Corporations and organization exempted.
§68-1207. No tax for year in which other tax or fee paid.
§68-1208. Purpose and disposition of revenue - When due.
§68-1209. Capital - Computation.
§68-1210. Annual statement or return.
§68-1211. Organization of business trust.
§68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture.
§68-1212.1. Moratorium on requirement to pay or remit certain taxes.
§68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance.
§68-1214. Exemption from excise and income taxes - License fee.
§68-1350. Citation.
§68-1351. Intent.
§68-1352. Definitions.
§68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.
§68-1353. Purpose of article - Apportionment of revenues.
§68-1354. Tax levy - Rate - Sales subject to tax.
§68-1354.7. Streamlined Sales Tax System Act - Short title.
§68-1354.8. Streamlined Sales Tax System Act - Legislative findings.
§68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.
§68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project.
§68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information.
§68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title.
§68-1354.15. Definitions.
§68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose.
§68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board.
§68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement.
§68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state.
§68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement.
§68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement.
§68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.
§68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability.
§68-1354.24. Amnesty for uncollected or unpaid sales or use taxes.
§68-1354.25. Effective date of state or local sales and use tax rate changes.
§68-1354.26. Refund of incorrectly paid sales or use taxes.
§68-1354.27. Sourcing of retail sale or lease or rental.
§68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form.
§68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis.
§68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs.
§68-1354.32. Database describing boundary changes for taxing jurisdictions.
§68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests.
§68-1354.34. Taxability matrix - Relief from liability.
§68-1354.35. Tax on bundled transactions.
§68-1354.36. One-subject requirement for sales tax levies submitted to county voters.
§68-1355. Exemptions - Subject to other tax.
§68-1355.1. Leased passenger vehicles - Report of lease.
§68-1356. Exemptions - Governmental and nonprofit entities.
§68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.
§68-1356.2. Sales tax exemption - Unlawful use - Penalties.
§68-1357. See the following versions:
§68-1357.4. 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.
§68-1357.5. 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.
§68-1357.6. Drugs and medical devices and equipment - Exemption.
§68-1357.7. Horses - Exemption.
§68-1357.9. Service transactions among related entities - Exemptions.
§68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions.
§68-1357v1. Exemptions – General.
§68-1357v2. Exemptions – General.
§68-1358. Exemptions - Agriculture.
§68-1358.1. Exemptions - Agriculture - Proof of eligibility.
§68-1359. Exemptions - Manufacturing
§68-1359.1. Manufacturers - Refund of certain state and local sales taxes.
§68-1359.2. Manufacturer exemption permit.
§68-1360. Exemptions - Corporations - Partnerships.
§68-1361. Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect.
§68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality.
§68-1361.2. Disabled veterans' exemption - Proof of eligibility required.
§68-1362. Remittance of tax - Tax brackets.
§68-1363. Classification of vendors.
§68-1364. Permits to do business.
§68-1364.1. Direct payment permits.
§68-1364.2. Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions.
§68-1364.3. Hearings - Increased enforcement personnel.
§68-1365. When tax due - Reports - Records.
§68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns.
§68-1366. Deduction from taxable sales for bad debts.
§68-1368. Bond or security.
§68-1368.3. Noncompliant taxpayer - Delinquency - Business closure.
§68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay.
§68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy.
§68-1370.1. Counties - Sales tax.
§68-1370.2. Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period.
§68-1370.2A. Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities.
§68-1370.3. County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission.
§68-1370.4. County sales tax - Conditions for levy.
§68-1370.5. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects.
§68-1370.6. 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.
§68-1370.7. Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution.
§68-1370.8. Creation of hospital authorities - Sales tax levy - Dissolution.
§68-1370.9. Lodging tax – Approval by voters – Designation of purpose – Revolving funds.
§68-1371. County sales tax - Assessment, collection, and enforcement.
§68-1372. County sales tax as lien.
§68-1373. Sales Tax Remitting Account - Creation - Contents - Investment of deposits.
§68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties.
§68-1375. Digital mapping system - Information to vendors.
§68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions.
§68-1377. Clothing or footwear - Certain sales exempted from county sales tax.
§68-1391. Definitions.
§68-1392. Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits.
§68-1393. Marketplace facilitators and referrers - Non-election - Notice requirements.
§68-1394. Marketplace facilitators and referrers - Written report to purchasers or remote sellers.
§68-1395. Marketplace facilitators and referrers - Written report to the Tax Commission.
§68-1396. Penalties - Class actions by purchasers.
§68-1397. Obligations of vendors.
§68-1401. Definitions.
§68-1402. Excise tax on storage, use or other consumption of intangible personal property.
§68-1403. Purpose of article - Apportionment of revenues.
§68-1404. Exemptions.
§68-1404.1. Manufacturers - Refund of certain state and local use taxes.
§68-1404.3. 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.
§68-1404.4. 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.
§68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in productions.
§68-1405. Time when due - Returns - Payment.
§68-1406. Collection of tax by retailer or vendor.
§68-1406.1. Notification of imposed use tax on out-of-state sales.
§68-1406.2. Personal property sales from outside the state – Total sales statement.
§68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits.
§68-1407.1. Tax paid on worthless or uncollectible gross receipts - Credit.
§68-1407.2. Retailer Compliance Initiative.
§68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.
§68-1407.4. Consumer Compliance Initiative.
§68-1407.5. Legislative findings - Sales and use tax system.
§68-1408. Revoking permits.
§68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws.
§68-1411. Additional excise tax on storage, use or other consumption of tangible personal property.
§68-1501. Definitions.
§68-1503. Amount of fee - In lieu of sales tax - Special decal.
§68-1503.1. Exempted devices.
§68-1504. Application and issuance of decal - Display.
§68-1505. Taxable year - Decal for remainder of year.
§68-1506. Operation without decal - Fee and penalty.
§68-1507. Seizure and forfeiture of devices without decal affixed.
§68-1509. Prohibited devices not legalized - Fees not refunded.
§68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations.
§68-1509.2. Requirements to obtain permit.
§68-1509.3. Distributor's permit - Fees.
§68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act.
§68-1510. Distribution of revenues.
§68-1511. Fee in lieu of taxes.
§68-1512. Partial invalidity.
§68-1515. Fee on initial sale of tickets for professional sporting events.
§68-1621. Purpose and intent of act.
§68-1622. Definitions.
§68-1623. Conditions for storage, transportation, sale, and use.
§68-1624. Certain fireworks prohibited - Labeling of fireworks.
§68-1624.1. Aerial luminaries.
§68-1625. License fees.
§68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal.
§68-1626. Collection and disposition of fees.
§68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging.
§68-1628. Violations and penalties - Contraband - Enforcement.
§68-1629. Public displays.
§68-1630. Sale or possession of display fireworks - Interstate transportation.
§68-1631. Minimum requirements - Additional regulation by city ordinance.
§68-1633. Inspection and certification of Display Fireworks facilities.
§68-1634. Sales tax on fireworks - Tax permit.
§68-1635. Purpose - Definitions.
§68-1636. Fireworks display - Licenses or permits.
§68-1637. Issuance of license.
§68-1638. Application for new license.
§68-1639. Revocation, suspension, refusal to grant or renew license.
§68-1640. Licensure program.
§68-1641. Requirement of licensure to conduct fireworks displays.
§68-1642. Storage of fireworks or pyrotechnic materials.
§68-1643. Administration and enforcement of act.
§68-1701. Definitions.
§68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions.
§68-1702. Notice to state and local taxing authorities as to contracts.
§68-1703. Surety bond conditioned upon compliance with tax laws - Waiver.
§68-1704. Failure to give notice or execute bond.
§68-1705. Notice upon completion of work.
§68-1706. Actions.
§68-1707. Penalty.
§68-1708. Employer identification numbers - Proof required for public project bids - Penalties.
§68-1709. Employee misclassification - Agencies - Investigation and enforcement.
§68-1801. Classification for taxation.
§68-1802. Statements of gross receipts.
§68-1803. Tax levied - Rate - Payment monthly - In lieu of other taxes.
§68-1804. Definition of property.
§68-1805. Statements of mileage of lines.
§68-1806. Proceeds of tax, how applied.
§68-1807. Liberal construction.
§68-1901. Real estate mortgage defined.
§68-1902. Exemption from other taxes.
§68-1903. Exemptions prohibited.
§68-1904. Amount of tax - Fee - Payment.
§68-1905. Supplemental instruments or assignments of mortgages - Procedure.
§68-1906. Mortgages for indefinite amounts - Procedure.
§68-1907. Payment prerequisite to recording, use as evidence.
§68-1908. Corporate mortgages - Further loans - Additional tax.
§68-1909. Property in more than one county - Apportionment.
§68-1910. Mortgage tax turned into school fund.
§68-2001. Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax.
§68-2002. Tax, when delinquent - How enforced - Tax warrant.
§68-2003. False oath to report - Penalty.
§68-2004. Purposes of tax.
§68-2005. Date of application of act.
§68-2006. Partial invalidity.
§68-2101. Definitions.
§68-2102. Purpose of article - Apportionment of revenue.
§68-2103. Tax on transfer of legal ownership, use and first registration of vehicles — Credit.
§68-2103.1. Credit for replacement of vehicles destroyed in tornadoes.
§68-2104. Value of vehicles.
§68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.
§68-2105. See the following versions:
§68-2105v1. Exemptions.
§68-2105v2. Exemptions.
§68-2106. Excise tax in lieu of other taxes - Exemptions.
§68-2108. Nonpayment of tax.
§68-2110. Rental tax on motor vehicle rentals.
§68-2201. Definitions.
§68-2202. Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations.
§68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission.
§68-2204. Disposition of taxes collected.
§68-2205. Statements to be filed with Oklahoma Tax Commission.
§68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers.
§68-2207. Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests.
§68-2208. Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when.
§68-2351. Short title and effective date.
§68-2352. Purpose of article - Distribution of revenues.
§68-2353. Definitions.
§68-2354. Optional transitional deduction.
§68-2355. Tax imposed - Classes of taxpayers.
§68-2355.1A. Determinations by State Board of Equalization - Income tax rate changes.
§68-2355.1B. Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review.
§68-2355.1C. Special Committee on Soldier Relief.
§68-2355.1F. Implementation of 5% top marginal rate.
§68-2355.1P-1. Short title - Pass-Through Entity Tax Equity Act of 2019.
§68-2355.1P-2. Definitions.
§68-2355.1P-3. Purpose - Apportionment.
§68-2355.1P-4. Calculation of tax.
§68-2355.2. Oklahoma Taxpayer Relief Revolving Fund.
§68-2357. Credits against tax.
§68-2357.1. Solar energy system defined.
§68-2357.1A-1. Task Force for the Study of State Tax Credits and Economic Incentives.
§68-2357.1A-2. Transfer or allocation of tax credits - Reporting.
§68-2357.4. Business credit for investment or increase in full-time Employees
§68-2357.7. Credit for investments in qualified venture capital companies.
§68-2357.7A. Commission to file annual report on qualified venture capital company investment credit.
§68-2357.8. Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system.
§68-2357.8A. Qualified venture capital company investment credit - Recaptured credit amount - Tax increase.
§68-2357.10. Oklahoma Coal Production Incentive Act - Short title.
§68-2357.11. Tax credit.
§68-2357.11A. Task Force for the Study of Transferable Tax Credits.
§68-2357.22. Credit for investments in qualified clean-burning motor fuel vehicle property or qualified electric motor vehicle property.
§68-2357.25. Credit for investments in agricultural processing cooperatives, ventures and marketing associations.
§68-2357.25A. Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations.
§68-2357.27. Tax credits - Child care services - Definitions
§68-2357.28. Tax credit for investment in certain enterprises.
§68-2357.29A. Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013.
§68-2357.31. Definitions - Tax credit.
§68-2357.32A. See the following versions:
§68-2357.32B. Credit for manufacturers of small wind turbines.
§68-2357.41. Tax credit for qualified rehabilitation expenditures - Certified historic structures.
§68-2357.42. Tax credit for investments by space transportation vehicle providers.
§68-2357.43. State earned income tax credit
§68-2357.45. Donation to independent biomedical or cancer research institute - Tax credit.
§68-2357.46. Tax credit for contractor expenditures for construction of certain energy efficient residential properties
§68-2357.47. Employers - Eligible wages paid - Eligible modification expenses.
§68-2357.59. Certain tax credits to be allowed.
§68-2357.60. Short title.
§68-2357.61. Definitions.
§68-2357.61a. Moratorium on certain tax credits.
§68-2357.62. Credit for qualified investment in qualified small business capital companies.
§68-2357.63. Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company.
§68-2357.63A. Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.
§68-2357.63B. Recapture event - Tax increase due to recaptured credit amount.
§68-2357.63C. Required records to be prepared and maintained.
§68-2357.63D. Rules regarding determination letter procedures.
§68-2357.63E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.
§68-2357.64. 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.
§68-2357.65. Annual report to the Legislature.
§68-2357.65A. Federally regulated investment company exemption.
§68-2357.71. Short title.
§68-2357.72. Definitions.
§68-2357.72a. Moratorium on certain tax credits.
§68-2357.73. Credits for investments in qualified rural small business capital companies.
§68-2357.74. Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company.
§68-2357.74A. Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement.
§68-2357.74B. Recapture event - Tax increase due to recaptured credit amount.
§68-2357.74C. Required records to be prepared and maintained.
§68-2357.74D. Rules regarding determination letter procedures.
§68-2357.74E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.
§68-2357.75. Reporting to Oklahoma Tax Commission.
§68-2357.76. Annual reporting to legislature.
§68-2357.76A. Federally regulated investment company exemption.
§68-2357.100. Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period.
§68-2357.101. Credit for investment in film or music project.
§68-2357.103. Short title.
§68-2357.104. Tax credit for railroad reconstruction or replacement expenditures.
§68-2357.201. Definitions - Amount of credit.
§68-2357.202. Definitions – Amount of credit.
§68-2357.204. Costs associated with qualified refinery property – Election and allocation against capital account – Definitions.
§68-2357.205. Cost of sulfur regulation compliance – Election and allocation.
§68-2357.206. Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions.
§68-2357.301. Definitions.
§68-2357.302. Credit for employee tuition reimbursement.
§68-2357.303. Credit for compensation paid to employees.
§68-2357.304. Credit for employees.
§68-2357.32Av1. Electricity generated by zero-emission facilities - Tax credit.
§68-2357.32Av2. Electricity generated by zero-emission facilities - Tax credit.
§68-2357.401. Electronic fund transfer tax credit.
§68-2357.403. Oklahoma Affordable Housing Act.
§68-2357.404. Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies.
§68-2357.405. Tax credit for qualifying software or cybersecurity employees.
§68-2358. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.
§68-2358.1. Prisoners of war - Missing in action - Exceptions - Refunds.
§68-2358.1A. Death of member of armed forces in combat zone - Exemptions - refunds.
§68-2358.4. Adjustment for individuals engaged in farming business.
§68-2358.5. Interest on certain governmental obligations exempt from income tax.
§68-2358.5-1. Deduction for fostering children.
§68-2358.5A. Obligations issued by state and certain state agencies exempt from taxation.
§68-2358.6. Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years.
§68-2358.7. Tax credit – Volunteer firefighter.
§68-2358.100. Filing of amended income tax return for 2004 or 2005.
§68-2359. Exempted organizations.
§68-2360. Accounting periods and methods.
§68-2361. Filings by married taxpayers - Joint returns - Relief from liability for deficiency.
§68-2362. Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate.
§68-2363. Partners and Partnerships.
§68-2364. Estates, trusts and beneficiaries.
§68-2365. Subchapter S corporations.
§68-2366. Allocation of income and deductions.
§68-2367. Consolidated returns.
§68-2368. 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.
§68-2368.1. Check-off for donation to Oklahoma City National Memorial Foundation.
§68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms.
§68-2368.3. Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund.
§68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund.
§68-2368.4. Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund.
§68-2368.5. Support of common schools - Donation from tax refund.
§68-2368.6. Support of road and highway maintenance - Donation from tax refund.
§68-2368.7. Support of Medicaid program - Donation from tax refund.
§68-2368.8. County fairs – Donation from tax refund.
§68-2368.9. Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund.
§68-2368.10. Line for remittance of use tax on individual tax returns – Information in income tax form instructions.
§68-2368.11. Retirement of Capitol dome debt - Donation from tax refund.
§68-2368.12. Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates.
§68-2368.13. Oklahoma Pet Overpopulation Fund – Donation from tax refund.
§68-2368.14. Tax refund donation to Oklahoma National Guard Relief Program.
§68-2368.15. Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund.
§68-2368.16. Regional food bank - Donation from tax refund.
§68-2368.17. Revenue and taxation – Y.M.C.A. Youth and Government program.
§68-2368.18. Income tax checkoffs - Expiration.
§68-2368.19. Folds of Honor Scholarship Program – Donation from tax refund.
§68-2368.20. Individual income and corporate tax return – Honor Flights.
§68-2368.21. Individual income and corporate tax return – Multiple Sclerosis Society.
§68-2368.22. Tax donation – Domestic violence and sexual assault services.
§68-2368.23. Tax donation – Volunteer fire departments.
§68-2368.24. Tax donation - Oklahoma Lupus Revolving Fund.
§68-2368.25. Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment.
§68-2368.26. Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund.
§68-2368.27. Donations from tax refund to Oklahoma College Savings Plan accounts.
§68-2368.28. Donation from tax refund - Indigent Veteran Burial Revolving Fund
§68-2368.29. Donation from tax refund - General Revenue Fund
§68-2368.30. Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund.
§68-2368.31. Donation from tax refund – Oklahoma AIDS Care Revolving Fund.
§68-2368.32. Historic Greenwood District/Juneteenth Festival Revolving Fund.
§68-2369. Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return.
§68-2370. In lieu taxes for state, national banking associations and credit unions.
§68-2370.1. Credit against tax imposed by Section 2370.
§68-2370.2. Subchapter S elections.
§68-2372. Returns by banking institutions.
§68-2373. Payment of refunds - Extension of time.
§68-2374. Interest.
§68-2375. Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension.
§68-2376. False return - Failure to return - Prosecution - Penalty.
§68-2377. Prosecutions for failure to file income tax return or for filing false return.
§68-2378. Other taxes not in lieu of income tax.
§68-2379. Taxes levied by prior laws.
§68-2381. Applicability of act to taxable years.
§68-2382. Invalidity clause.
§68-2385. Specified tax return preparers – Electronic filing.
§68-2385.1. Definitions.
§68-2385.2. Amount to be withheld.
§68-2385.3. Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over.
§68-2385.4. Overpayments.
§68-2385.5. Credit as taxes paid.
§68-2385.6. Penalty for failure to pay over or file return - Failure to furnish statement to employee.
§68-2385.7. Declaration of estimated tax.
§68-2385.9. Payment of estimated tax.
§68-2385.10. Refunds - Filing of return as constituting claim.
§68-2385.11. Extensions of time for filing declarations and payment of tax.
§68-2385.13. Amount of estimate - Penalty for underestimating.
§68-2385.14. Taxes as payment on account.
§68-2385.15. Administration.
§68-2385.16. Deposit of payments - Refunds - Method of refunds.
§68-2385.17. Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund.
§68-2385.18. Procedures and remedies.
§68-2385.19. Agreement with Treasury Secretary of United States.
§68-2385.20. Lists of persons filing tax returns.
§68-2385.23. Employer's surety bond.
§68-2385.24. State, county and municipal retirement systems - Withholding.
§68-2385.25. Definitions.
§68-2385.26. Royalty interest owner - Withholding and deducting - Exceptions.
§68-2385.27. Payments - Due dates - Returns
§68-2385.28. Remitters - Fiduciary duty - Penalties.
§68-2385.29. Pass-through entities – Definitions.
§68-2385.30. Withholding by pass-through entities – Returns – Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld.
§68-2385.31. 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.
§68-2385.32. Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate.
§68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions.
§68-2391. Short title - Oklahoma Tourism Development Act.
§68-2392. Legislative findings and purpose.
§68-2393. Definitions.
§68-2394. Inducements for tourism attraction projects - Criteria - Consultant's report.
§68-2395. Preliminary and final approval of projects.
§68-2396. Approved projects - Agreement terms and provisions.
§68-2397. Inducement claim forms - Sales tax credits.
§68-2481.4. Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement.
§68-2601. Power to levy and assess tax - Tax in lieu of other taxes.
§68-2602. Application of tax.
§68-2603. Tax levied for one year - Payable quarterly - Disposition.
§68-2604. Failure or refusal to pay tax - Penalties.
§68-2605. Lien for tax.
§68-2701. Authorization to tax for purposes of municipal government - Exceptions and limitations.
§68-2702. Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund.
§68-2702.1. Collection of municipally imposed lodging tax.
§68-2703. Enforcement and collection.
§68-2704. Liens and priorities.
§68-2705. Approval of taxing ordinance by voters.
§68-2706. Provisions as cumulative.
§68-2801. Short title.
§68-2802. Definitions.
§68-2802.1. Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules.
§68-2802.2. Date of delivery or payment.
§68-2803. Classification of property - Valuation of classes - Uniformity of treatment.
§68-2804. Property subject to tax.
§68-2805. Fees or taxes to be levied in lieu of ad valorem tax.
§68-2806. Real property defined.
§68-2807. Personal property defined.
§68-2807.1. Livestock employed in support of family - Defined.
§68-2808. Definitions - Certain property to be assessed by State Board of Equalization.
§68-2809. Farm tractors - Subject of tax - Definition - Designation.
§68-2811. Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions.
§68-2812. Manufactured homes - Locus of listing and assessment - Transmission of information.
§68-2813. Manufactured homes - Listing, assessment and payment of tax.
§68-2814. Office of county assessor - Creation - Filling.
§68-2815. County assessor - Oath.
§68-2815.1. Removal of elected officials from office – Exhaustion of remedies.
§68-2815.2. Current boundary descriptions – Maintenance and use by county assessor.
§68-2816. Officers and personnel - Educational accreditation.
§68-2817. Valuation and assessment of property - Fair cash value - Use value
§68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property.
§68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission.
§68-2817.3. Exclusion of property used for desulphurization of gasoline or diesel fuel.
§68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises.
§68-2819. Determination of taxable value.
§68-2819.1. Notice of intent to decrease assessment ration – Public meetings.
§68-2820. Visual inspection of taxable property.
§68-2821. 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.
§68-2822. Adequate provisions to effectuate visual inspection program to be included in assessors' budgets.
§68-2823. Cost of comprehensive visual inspection program.
§68-2824. Special assistance in valuation of certain property.
§68-2825. Valuation guidance and assistance.
§68-2826. Appraisers - Valuations - Reassessment.
§68-2827. Book, records and materials to be maintained by county assessor.
§68-2828. Visual inspection program - Annual progress report to Legislature.
§68-2829. Valuation of property pursuant to accepted mass appraisal methodology.
§68-2829.1. County Assessor Fee Revolving Fund.
§68-2830. Monitoring valuations - Noncompliance guidelines and procedure.
§68-2831. Place of listing and assessment.
§68-2832. Persons required to list property.
§68-2833. Jointly owned property - Listing, assessment and taxation - Taxes as lien.
§68-2834. Subdivided land or lot - Surveying and platting.
§68-2835. Forms for listing and assessment of property.
§68-2836. County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list.
§68-2837. Corporations - Assessment.
§68-2838. Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information.
§68-2839. Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information.
§68-2840. County assessor to prepare, build and maintain certain permanent records.
§68-2841. Land list.
§68-2842. Assessment roll - Form - Content - Adjustments - Annual report.
§68-2843. Unlisted personal property - Discovery and assessment.
§68-2844. Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year.
§68-2845. Assessment of unassessed real estate.
§68-2846. Undervalued and underassessed property - Reassessment.
§68-2847. Property of railroads, air carriers and public service corporations - Valuation and assessment.
§68-2848. Railroads, air carriers and public service corporations - Sworn lists or schedules.
§68-2850. Transmission companies - Sworn lists or schedules.
§68-2851. Pipeline companies - Sworn statement or schedule.
§68-2851.2. Task Force on Valuation of Gas Gathering System Assets.
§68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment – Changes.
§68-2852. Gas, light, heat and power companies - Sworn statement.
§68-2853. Electric light and power companies - Statement under oath.
§68-2854. Waterworks and power companies - Sworn return.
§68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment.
§68-2856. Express companies - Statement under oath - Assessment.
§68-2857. Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty.
§68-2858. 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.
§68-2859. 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.
§68-2860. Railroads, air carriers and public service corporations - Certification of assessed valuations.
§68-2861. County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty.
§68-2862. County board of equalization members - Oath - Training course - Compensation.
§68-2863. County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers.
§68-2864. State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees.
§68-2865. Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority.
§68-2866. Oklahoma Tax Commission - Equalization ratio study.
§68-2867. Abstract of assessments.
§68-2868. Tax rolls - Preparation - Contents.
§68-2869. 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.
§68-2870. Destruction or loss of tax lists, rolls or abstracts.
§68-2871. Correction or alteration of tax rolls - Board of tax rolls corrections created.
§68-2872. Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections.
§68-2873. Board of tax rolls corrections - Modification of valuation of property.
§68-2874. Correction of clerical errors on tax rolls.
§68-2875. Ad Valorem Division of Oklahoma Tax Commission – Creation - Authority and duties.
§68-2876. Increase in valuation - Notice - Complaints and hearings.
§68-2877. 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.
§68-2880.1. 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.
§68-2881. 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.
§68-2882. 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.
§68-2883. 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.
§68-2884. Payment and appeal of protested taxes.
§68-2885. Exclusiveness of remedies - Precedence of appeals.
§68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes.
§68-2887. Exempt property.
§68-2887.1. Application for exemption by charitable institutions.
§68-2888. Homestead, rural homestead and urban homestead defined.
§68-2889. Homesteads - Classification - Exemption from ad valorem taxation.
§68-2890. Additional homestead exemption.
§68-2890.1. Application for limit on fair cash value of homestead - Qualifications for limitation.
§68-2891. Homestead exemption - Forms.
§68-2892. Homestead exemption - Application.
§68-2893. Homestead exemption - Approval or rejection - Notice.
§68-2894. Homestead exemption - Review of applications by county board of equalization.
§68-2895. Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal.
§68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads.
§68-2897. Homestead exemption - Laws relating to assessment of property not impaired.
§68-2898. Rules and regulations.
§68-2899. County assessor - Report to Tax Commission.
§68-2899.1. Requests to county assessors from law enforcement organizations to keep personal information of undercover or cover officers confidential.
§68-2900. Homestead exemption - Unlawful acts - Penalties.
§68-2901. Homestead exemption - Situs of taxpayer.
§68-2902. Manufacturing facilities – Exemption from ad valorem tax.
§68-2902.1. Dates and activities to follow in administering Section 2902.
§68-2902.2. Intangible personal property tax exemption - Application - Affidavit.
§68-2902.3. Qualified aircraft manufacturers – Reimbursement of certain ad valorem taxes paid – Application – Agreement – Aircraft Manufacturer Payment Fund – False or fraudulent application, claim, etc. - Penalties.
§68-2902.5. Manufacturing facilities - Delay of exemption from ad valorem tax.
§68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes.
§68-2904. Definitions.
§68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.
§68-2906. Person 65 years of age or older or totally disabled person - Filing of claim.
§68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim.
§68-2908. Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit.
§68-2909. Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms.
§68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.
§68-2911. Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims.
§68-2912. Taxes on real estate as lien.
§68-2913. Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes.
§68-2914. County treasurer - Collection of taxes.
§68-2915. Duty to pay taxes - Statement of taxes due.
§68-2916. Mediums in which taxes payable - Tax receipts.
§68-2917. Form of tax receipt - Furnishing list of items and rates of tax levy.
§68-2918. Numbering tax receipts.
§68-2919. County treasurer's entry upon payment of tax.
§68-2920. Fraudulent tax receipt a felony.
§68-2921. County treasurer records.
§68-2922. Duplicate tax receipts - Duty of county clerk.
§68-2923. Apportionment and distribution of collections.
§68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment.
§68-2924.1. Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section.
§68-2925. Property sold at public sale or under court order - Collection of taxes, interest and costs.
§68-2926. Property to be sold at public sale or under court order - Notice - Assessment.
§68-2929. Selling personal property before taxes, interest and costs paid - Liability.
§68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes.
§68-2931. Removal of property from county before taxes paid.
§68-2932. Duties of certain public officers concerning sales, levy of attachments or removal of property.
§68-2933. Property sold or removed from county before delivery of tax rolls - Assessment.
§68-2934. Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference.
§68-2935. Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes.
§68-2936. Receipt of federal in lieu payments - Apportionment and payment to political subdivisions.
§68-2937. Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds.
§68-2938. Basis of application for federal in lieu payments - Installments.
§68-2939. Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations.
§68-2940. Property acquired for public purpose - Relief from taxes.
§68-2941. Release and extinguishment of liens.
§68-2942. Certification after 15 years of taxes assessed not required of certain persons.
§68-2943. Duties of officials mandatory - Neglect of duties - Penalties.
§68-2944. Under assessment of property - Penalties.
§68-2945. False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena.
§68-2946.2. Abolition of Ad Valorem Task Force.
§68-2947. Computer-Assisted Mass Appraisal Implementation Revolving Fund.
§68-2947.1. County Government Education-Technical Revolving Fund.
§68-2947.2. Apportionment of County Government Education-Technical Revolving Fund.
§68-2947.3. County Government Education-Technical Revolving Fund reserve account.
§68-2949. Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes.
§68-3001. Appropriation - Defined.
§68-3002. Financial statement - Estimated needs - Publication - Filing.
§68-3003. 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.
§68-3004. Officers to report earnings, cost of maintenance and estimate of needs.
§68-3005.1. County excise boards - Membership - Unlawful acts - Compensation - Penalties.
§68-3006. Meetings of county excise board - Organization - Powers and duties.
§68-3007. Order of proceedings of county excise board.
§68-3008. Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance.
§68-3009. Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization.
§68-3010. Items of appropriation - Meaning of terms.
§68-3011. Departments operated within general fund - Special budget and cash accounts - Items of appropriation.
§68-3012. Public hearings before excise boards.
§68-3013. Notice of hearing - Continuing hearings - Calling officials for examination.
§68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer.
§68-3015. Apportionment of millage.
§68-3016. Appropriation when estimate not submitted.
§68-3017. Computation of appropriations - Procedure.
§68-3018. Cash fund balance - Transfer - "Cash fund balance" defined.
§68-3019. Certifying appropriation - Accounts - Warrants - Certificates of indebtedness.
§68-3020. Temporary appropriations.
§68-3021. Supplemental and additional appropriations.
§68-3022. Municipal budgets and levies - Filing - Notice.
§68-3023. Examination of budgets and levies by taxpayers - Filing protests.
§68-3024. Court of Tax Review.
§68-3025. Powers and duties of Court - Continuances.
§68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading.
§68-3027. Appeals - Finality of unappealed decision.
§68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing.
§68-3029. Mandate from Supreme Court - Correction of appropriation.
§68-3030. Effect of protest - Refund of excess taxes.
§68-3031. Payment and collection of taxes not affected.
§68-3032. Warrants and debts prohibited during protest period - Exceptions.
§68-3033. County clerk to furnish budget forms.
§68-3101. Tax lien on real property.
§68-3102. Personal property tax lien - Notice - Entry on docket - Priority.
§68-3103. Personal property tax lien record - Priority of liens - Release of lien for purposes of sale - Collection of delinquent personal taxes and penalties - Tax lien docket - Treasurer's statement.
§68-3104. Tax warrants.
§68-3105. Real property to be sold for delinquent taxes and special assessments - Exemption.
§68-3105.1. Tax liens held prior to effective date of act.
§68-3106. Notice of delinquent taxes and special assessments.
§68-3113. Redemption of real estate.
§68-3119. Resale tax deed - Rights conveyed.
§68-3125. Resale by county of unredeemed lands.
§68-3126. Advertising expense.
§68-3127. Notice of resale.
§68-3128. Publication costs on resale, rate.
§68-3129. Sale - Property bid off in name of county - County liability.
§68-3130. Monies received at resale deemed collections of tax - Credit and apportionment.
§68-3131. Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition.
§68-3132. Form of resale tax deed.
§68-3133. Prima facie evidence, resale tax deed as.
§68-3134. Management of real estate purchased by county at resale.
§68-3134.1. Dilapidated buildings acquired at resale by county - Tearing down and removal.
§68-3135. Sale or auction of property acquired at resale by county.
§68-3136. Report of sale by county of property acquired at resale - Recording.
§68-3137. Resale property fund.
§68-3138. Conditions precedent to action to restrain tax collection.
§68-3139. Official neglect not to affect sale.
§68-3140. Procedure to cancel deed.
§68-3141. Limitation of action to recover land - Payment of taxes due.
§68-3142. Tax lien subject to other state lien.
§68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes.
§68-3144. Quitclaim deed to land sold through error.
§68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.
§68-3146. Restrictions and covenants to which law applicable.
§68-3147. Other rights surviving to grantee.
§68-3148. Officials - Failure to perform duties.
§68-3149. Attorney General - Removal of officials.
§68-3150. Officer derelict in duty forfeits pay.
§68-3151. County treasurer to account quarterly.
§68-3152. Duties mandatory - Penalty for failure to perform.
§68-3201. Imposition of tax - Definitions.
§68-3202. Exemptions.
§68-3203. Persons obligated to pay tax - Requisite stamps - Recording.
§68-3204. Design and distribution of stamps - Accounting - Distribution of funds.
§68-3205. Rules and regulations - Documentary Stamp Tax Unit.
§68-3206. Violations - Punishments.
§68-3401. Short title.
§68-3402. Applicability.
§68-3403. Notices - Filing.
§68-3404. Certification by U.S. Secretary of Treasury and other officials.
§68-3405. Duties of filing officers - Filing certificate.
§68-3406. Filing fee.
§68-3407. Construction and application of act.
§68-3501. Short title.
§68-3502. Findings and intent of Legislature.
§68-3503. Definitions.
§68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information.
§68-3505. Incentive payments - Funding source.
§68-3506. Incentive payments - Claims - Verification - Issuance of warrants.
§68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets.
§68-3508. Promulgation of rules.
§68-3601. Short title.
§68-3602. Legislative intent.
§68-3603. Definitions.
§68-3604. Incentive payments.
§68-3604.1. Quarterly incentive payments for federal contractors - Application and qualifications.
§68-3605. Quality Jobs Program Incentive Payment Fund.
§68-3606. Filing claim to receive incentive payment - Determination - Payments.
§68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions.
§68-3608. Promulgation of rules.
§68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties.
§68-3610. Report on effect of Oklahoma Quality Jobs Program.
§68-3611. Payroll projection.
§68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments.
§68-3621. Short title.
§68-3622. Legislative intent.
§68-3623. Definitions.
§68-3624. Oklahoma Film Enhancement Rebate Program.
§68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund.
§68-3626. Termination of act.
§68-3651. Short title.
§68-3652. Legislative findings.
§68-3653. Definitions.
§68-3654. Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty.
§68-3655. Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount.
§68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations.
§68-3657. Quality Jobs Program Incentive Leverage Fund.
§68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions.
§68-3659. Remitted withholding taxes - Transfer and apportionment.
§68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs.
§68-3801. Short title.
§68-3802. Qualification for incentive payments - Definitions - Cost/benefit analysis.
§68-3803. Former Military Facility Projects Fund.
§68-3804. Filing of claim - Issuance of warrant.
§68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions.
§68-3806. Rulemaking.
§68-3807. Fraud..
§68-3808. Report on effect of Former Military Facility Development Act.
§68-3901. Short title.
§68-3902. Incentive payments.
§68-3903. Definitions.
§68-3904. Incentive payments.
§68-3905. Quarterly reports to Commission - Quarterly incentive payments.
§68-3906. Small Employer Quality Jobs Incentive Payment Fund.
§68-3907. Rulemaking authority.
§68-3908. Violations and penalties.
§68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions.
§68-3910. Triennial report.
§68-3911. Short title.
§68-3912. Legislative intent.
§68-3913. Definitions.
§68-3914. Incentive payments.
§68-3915. Quarterly reports.
§68-3916. 21st Century Quality Jobs Incentive Payment Fund.
§68-3917. Rulemaking authority.
§68-3918. Violations and penalties.
§68-3919. Disqualification from receipt of credits or exemptions under other laws.
§68-3920. 21st Century Quality Jobs Incentive Act.
§68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment.
§68-4101. Short title.
§68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs.
§68-4103. Definitions.
§68-4104. Quality investment agreements – Duration – Investment – Terms.
§68-4105. Specialized Quality Investment Payment Fund.
§68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments.
§68-4107. Eligibility to receive other credits or exemptions.
§68-4108. Rules – Implementation.
§68-4109. False or fraudulent applications and instruments – Felony – Punishment.
§68-4201. Short title.
§68-4202. Purpose – Legislative intent – Incentive payments.
§68-4203. Definitions.
§68-4204. Quality Investment Contracts – Application – Requirements – Qualifications.
§68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment.
§68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized.
§68-4207. Ineligibility for certain tax credits or exemptions.
§68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.
§68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment.
§68-4210. Five-year performance review – Written report.
§68-4301. Oklahoma Quality Events Incentive Act.
§68-4302. Legislative findings.
§68-4303. Definitions.
§68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission.
§68-4305. Eligible local support.
§68-4306. Proceeds from county or municipality sales tax.
§68-4307. Maximum total payments.
§68-4308. Payment of incremental sales tax revenues.
§68-4309. Promulgation of rules.
§68-4310. Annual report.
§68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.
§68-4401. Short title.
§68-4402. Legislative findings.
§68-4403. Definitions.
§68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.
§68-4405. Sales tax, distribution of revenue, applicability of act.
§68-4406. Remission of sales tax revenues - Maintenance and development of assets.
§68-5006.1. Forms - Mailing address required.
§68-5010. Short title.
§68-5011. Eligibility for relief - Computation - Convicted felons.
§68-5012. Gross household income.
§68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments.
§68-5014. Information changes.
§68-5015. Audit of claim - Notice - Hearing.
§68-5016. False or fraudulent claims - Penalties.
§68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.
§68-5302. Affixing of stamp prior to sale and registration - Amount of stamp.
§68-5304. Purchase of stamps - Form - Distribution - Custody.
§68-5305. Apportionment of revenue.
§68-5306. Qualifications.
§68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions.
§68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.
§68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.
§68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation.
§68-6001. Definitions.
§68-6002. Levy of tax - Interest.
§68-6003. Exemptions.
§68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license.
§68-6005. Distribution of revenues.
§68-6006. Seizure and sale of aircraft.
§68-6007. Rules and regulations.
§68-6101. Assessments - Rebates.
§68-6102. Workers' Compensation Assessment Rebate Fund.
§68-50001. Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal.
§68-50002. Lost cigarette and tobacco stamps - Refunds.
§68-50003. Return of stamps found after refund.
§68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing.
§68-50010. Short title.
§68-50011. Definitions.
§68-50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund.
§68-50015. Oklahoma Tourism Promotion Advisory Committee.
§68-50016. Master capital improvement plan - Submission of project list to Legislature.
§68-54001. Short title.
§68-54002. Definitions.
§68-54003. Purchaser primarily engaged in computer services and data processing or research and development - Sales and use tax exemption.
§68-54004. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes.
§68-54005. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes.
§68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider.
§68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption.
§68-55003. Judgment limiting or impairing federal act – Invalidity of act.
§68-55004. When act applies relating to tax liabilities.
§68-55005. Facilitating Business Rapid Response to State Declared Disasters Act of 2015.