PocketLaw | Oklahoma Statutes | Revenue and Taxation

Revenue and Taxation

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Section
68-12-1213

Renumbered as § 1213 of this title by Laws 1965, c. 215, § 2.

Section
68-21-103

Renumbered as § 2103 of this title by Laws 1965, c. 215, § 3.

Tax code.

Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator.

Section
68-102.1

Salaries.

Section
68-102.2

Political activities by members of Tax Commission prohibited.

Section
68-102.3

Additional duties and compensation for commissioners.

Conduct of hearings - Production of books and records - Perjury.

Employees and expenses - Bonds.

Attorneys for Commission.

Section
68-105.1

Designation of peace officer to conduct personnel investigations and background checks.

Repealed by Laws 2010, c. 413, § 30, eff. July 1, 2010.

Disbursements to be within appropriations.

Schedule of fees and charges - Transcripts and other services.

Legislative intent.

Repealer.

Tax Commission Fund - Credits for all miscellaneous receipts.

Tax Commission Reimbursement Fund - Full-time employees.

Payment of fees for employees in performance of duties.

Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund.

Electronic access to data and reports.

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.

Notice to vendors in annexed territory of applicable sales tax rate.

Out-of-State Tax Collections Enforcement Act of 2017.

Purpose of Article.

Definitions.

Enforcement by Tax Commission - Rules – Electronic filing.

Records of official acts of Commission - Fees.

Records and files of Commission confidential and privileged - Exceptions - Report.

Section
68-205.1

Municipal sales tax - Report of certain information.

Section
68-205.2

Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds.

Section
68-205.3

Repealed by Laws 2012, c. 256, § 2, eff. Nov. 1, 2012.

Section
68-205.4

Repealed by Laws 2013, c. 227, § 21, eff. Nov. 1, 2013.

Section
68-205.5

Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation.

Section
68-205.6

Disclosure of taxpayers who claimed tax credits.

Examinations or investigations.

Section
68-206.1

Tax Commission - Examinations and inspections outside state - Compensation and expenses.

Hearings by Tax Commission.

Notice of hearing.

Notice to Commission's attorney before judicial hearing - Costs.

Bonds.

Return of deposited money or securities to taxpayer.

Cancellation or refusal of license or permit.

Section
68-212.1

Definitions.

Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due.

Release of property from lien - Execution and recording.

Collection of taxes, penalties, in same manner as personal debt.

Extension of time for filing return.

Section
68-216.1

Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999.

Section
68-216.2

Tax amnesty program.

Section
68-216.3

Voluntary Compliance Initiative.

Section
68-216.4

Voluntary Disclosure Initiative.

Section
68-216.5

Statutory voluntary compliance initiative – Participation for previous participants limited.

Interest and penalties on delinquent taxes – Interest on refunds.

Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities.

Section
68-218.1

False or bogus check - Penalties.

Compounding, settlement or compromise of controversies, judicial approval in certain cases.

Section
68-219.1

Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations.

Waiver or remission of interest or penalties - Voluntary disclosure agreements.

Reports or returns by taxpayer.

Section
68-221.1

Date of postmark deemed to be date of delivery or of payment.

Procedure on default of taxpayer in enumerated matters.

Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return.

Declaration of termination of taxable period and acceleration of assessment.

Appeals.

Action to recover taxes as additional remedy to aggrieved taxpayer.

Erroneous payments - Claims for refund - Demand for hearing.

Section
68-227.1

Illegal or invalid state tax laws - Process for obtaining refund of amounts paid.

Hearings on claims for refunds.

Section
68-228.1

Payment of refunds.

Refunds - Interest.

Certificate of indebtedness to state - Recording and indexing - Lien status.

Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses.

Section
68-231.1

Additional penalty for failure to pay delinquent taxes.

Section
68-231.2

Attachment of assets of delinquent taxpayer.

Section
68-231.3

Recovery of fees and costs by Tax Commission.

Injunction proceedings.

Municipalities - Procedure when taxes delinquent.

Lien for unpaid taxes, interest and penalties.

Fiduciaries - Final accounts.

Agents, accountants, attorneys or other persons representing taxpayers before Commission.

Taxes imposed by other States.

Conduct of business or activities without license or permit.

Section
68-238.1

State licenses – Collection of income taxes – Notification - Definitions.

Section
68-238.2

Compliance of state employees with state income tax laws - Notification - Disciplinary action.

Continuance of business or operations after forfeiture of required bond.

Failure or refusal to file report or return - Penalty.

Section
68-240.1

False return or return with intent to defraud - Penalty.

False or fraudulent reports, returns - Penalty - Venue.

False entries or neglect to make entries - Penalty - Venue.

Evidence and witnesses - Penalty - Venue.

False answers to questions or false affidavits.

Verification of reports or returns.

Penalty.

Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose.

Commission may require taxpayer to furnish certain information.

Tax preparers - Duties - Violations - Penalties.

Register of tax warrants - Establishment and maintenance - Public inspection.

Filing petitions and applications for collection of delinquent taxes by mail.

Attorney General - Duty to prosecute actions to collect certain taxes.

Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Individuals liable.

Garnishment to collect delinquent taxes, penalties, or interest.

Contracting with debt collection agency to collect delinquent taxes.

Section
68-255.1

Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994.

Section
68-255.1A

Authority to enter into contracts with state agencies for collection assistance.

Section
68-255.2

Authority to assess, collect and enforce retail medical marijuana sales.

Taxpayer assistance program.

Section
68-256.1

Program to educate businesses selling or leasing tangible personal property without a permit.

Notice of changes in state tax law.

Service of summons or notice in state tax proceedings.

Additional penalty in criminal proceedings for violating state tax law.

Repealed by Laws 2006, c. 327, § 8, eff. July 1, 2006.

Data processing services - Bonds - Contracts.

Audits of entities believed to owe additional taxes.

Attachment of sums due taxpayer from state.

Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty.

Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund.

Certification of credit qualification – Report of credits claimed and allowed.

Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection.

Ban on class action suits related to the gross receipts tax on mixed beverages.

Aggregate business filing and remittance.

Incidence analysis of legislative measures to change the tax system.

Tax credit data available online.

Definitions.

Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes.

Section
68-302-1

Additional tax on cigarettes - Rates - Apportionment of revenues.

Section
68-302-2

Additional tax on cigarettes - Rates - Disposition of revenue.

Section
68-302-3

Additional tax on cigarettes - Rate - Apportionment of revenues.

Section
68-302-4

Additional excise tax on cigarettes - Rate - Apportionment.

Section
68-302-5

Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment.

Section
68-302-6

Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and by Laws 2014, c. 88, § 1, eff. Nov. 1, 2014.

Section
68-302-7

Additional tax on cigarettes - Rates - Apportionment of revenue.

Section
68-302-7a

State Health Care Enhancement Fund.

Purpose of tax - Disposition of revenue.

Licenses - Fees - Conditions - Revocation or suspension.

Stamps required - Seizure.

Section
68-305.1

Unlawful affixing of stamp – Prima facie evidence of violation.

Section
68-305.2

Revolving fund for Office of Attorney General.

Sale, when tax not paid or stamps not affixed.

Consumer bringing cigarettes from without state as retailer.

Purchase, manufacture, custody, and sale of stamps.

Carriers transporting cigarettes.

Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994.

Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred.

Records and reports.

Section
68-312.1

Procedures for maintaining records and filing reports - Required information.

Wholesale and retail stocks to be kept separate.

Salesmen for manufacturers - Records and reports.

Inspections and examinations.

Offenses - Penalties.

Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting.

Section
68-317.1

Delivery sale to underage individual.

Section
68-317.2

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.3

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.4

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.5

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.6

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.7

Repealed by Laws 2014, c. 338, § 4, eff. Nov. 1, 2014.

Section
68-317.8

Actions to prevent or restrain violations.

Section
68-317.9

Restrictions on delivering cigarettes - Violations.

Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination.

Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses.

Exemptions from tax.

Rules and regulations.

Restricted to sale or distribution to inmates - Possession by others.

Compliance with law.

Continuity of law.

Short title.

Definitions.

Sales at less than cost; penalty.

Cost to wholesaler; meaning.

Cost to the retailer; meaning.

Sales by a wholesaler to a sub-jobber.

Sales by a wholesaler to a wholesaler.

Combination sales.

Sales exceptions.

Advertising of certain sales; good faith.

Sales contracts void.

Admissible evidence.

Sales outside ordinary channels of business; effect.

Cost survey; admissibility.

Association empowered to file suits.

Cancellation of license for violations.

Partial unconstitutionality.

Violations - Injunctions - Damages.

Enforcement of act.

Licenses required.

Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits.

Inapplicability of certain provision to certain tribes or nations or their licensees.

Definitions.

Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.

Section
68-349.1

Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps.

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.

Section
68-350.1

Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler.

Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission.

Disposition of revenues.

Repealed by Laws 2004, c. 266, § 9, emerg. eff. May 6, 2004.

Section
68-360.1

Short title.

Section
68-360.2

Declaration of public policy.

Section
68-360.3

Definitions.

Section
68-360.4

Certification by manufacturer.

Section
68-360.5

Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State.

Section
68-360.5-1

Joint and several liability of importers of nonparticipating manufacturer's brand families.

Section
68-360.6

Submission of information by stamping agents – Escrow deposits.

Section
68-360.7

Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction.

Section
68-360.8

Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs.

Section
68-360.9

Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond.

Section
68-360.10

Authority of Attorney General to request monthly reports of sales.

Use or possession of cigarette rolling vending machines.

Short title - Tobacco Products Tax Enforcement Act of 2021.

Section
68-400.1

Tobacco Products Tax Enforcement Unit.

Section
68-400.2

Remittance of tax – Wholesaler monthly tax report.

Section
68-400.3

Retailer or consumer backup tax – Vendor liability.

Section
68-400.4

Remittance of backup tax – Filing of monthly report and affidavit.

Section
68-400.5

Retailer purchases from licensed wholesaler required.

Section
68-400.6

Tobacco Products Tax Enforcement Unit Revolving Fund.

Definitions.

Amount of tax.

Section
68-402-1

Additional tax on tobacco products - Rates - Apportionment of revenues.

Section
68-402-2

Repealed by Laws 2018, 2nd Ex. Sess., c. 8, § 16.

Section
68-402-3

Tobacco products tax in addition to tax levied in Sections 402 to 402-1 - Rates - Apportionment.

Payment of tax by wholesalers.

Section
68-403.1

Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes.

Section
68-403.2

Unlawful products – Prima facie evidence of violation.

Transactions subject to taxation - Revenue purpose - Disposition of revenue.

Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994.

Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.

Regulations - Punishment for prohibited practices or hindering inspection.

Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.

Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.

Administration and enforcement of Article.

Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021.

Untaxed merchandise - Surety or bond - Tax.

Right to carry untaxed products – Sale of products by carrier - Statement of consignment - Violations.

Trucks and vehicles from which products are sold, exchanged or given away - Untaxed merchandise - Violations.

Wholesale and retail licenses required – Application - Penalties.

Seizure of products and vehicles for violations.

Transportation or possession of products for which taxes have not been paid - Penalties.

Exempt sales.

Rules and regulations.

Section
68-420.1

Maintenance of copies of invoices or equivalent documentation.

Restriction on exempt sales - Possession by others.

Sellers or distributors – Compliance – Revocation of license.

Intention of Legislature.

Application of §§ 425 to 428 of this title.

Definitions.

Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products.

Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax.

Section
68-427.1

Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.

Section
68-427.2

Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010.

Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission.

Disposition of revenues.

Section
68-450.1

Definitions.

Section
68-450.2

Levy of tax - Calculation.

Section
68-450.3

Manner of payment of tax - Intent and purpose of act.

Section
68-450.4

Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings.

Section
68-450.5

Immediate assessment and collection of tax - Delinquency - Penalties.

Section
68-450.6

Exemptions from tax.

Section
68-450.7

Disposition of revenues.

Section
68-450.8

Civil and criminal penalties - Immunities.

Section
68-450.9

Reuse of used stamp prohibited - Penalty.

Capital Improvement Fund.

Expenditure of funds.

Section
68-500.1

Short title.

Section
68-500.2

Legislative intent and purpose.

Section
68-500.3

Definitions.

Section
68-500.4

Levy of tax.

Section
68-500.4A

Levy of tax equal to reduction in federal excise tax.

Section
68-500.4B

Additional tax imposed on diesel fuel and gasoline - Apportionment of revenue.

Section
68-500.5

Presumptions.

Section
68-500.6

Apportionment of gasoline and compressed natural gas tax.

Section
68-500.6a

Distribution of tax revenue.

Section
68-500.7

Apportionment of diesel fuel tax.

Section
68-500.8

Measurement of tax on importer gallons and supplier gallons.

Section
68-500.9

Taxation of motor fuels held in inventory on date of increase in tax rate.

Section
68-500.10

Exemptions from motor fuels tax.

Section
68-500.10-1

Ethanol credit – Refund claims process.

Section
68-500.11

Perfecting exemption for exports.

Section
68-500.12

Regulations for exempt use of kerosene.

Section
68-500.13

Procedures for tax exempt sales of motor fuel to governmental agencies.

Section
68-500.14

Perfection of certain exemptions by refund claim.

Section
68-500.15

Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel.

Section
68-500.16

Procedures for claiming refund - Investigations - Credit in lieu of refund.

Section
68-500.17

Interest on refund.

Section
68-500.18

Payment of tax by licensed occasional importers and licensed bonded importers.

Section
68-500.19

Election regarding fuel removals from out-of-state terminals.

Section
68-500.20

Precollection and remittance of tax by suppliers.

Section
68-500.21

Joint and several liability of termianl operators - Remittance of tax by terminal operators.

Section
68-500.22

Election by eligible purchasers to defer motor fuel tax remittances.

Section
68-500.23

Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission.

Section
68-500.24

Suppliers' entitlement to credit for uncollectible taxes.

Section
68-500.25

Remittance of motor fuel taxes by licensed tank wagon operator-importers.

Section
68-500.26

Remittance by electronic funds transfer required.

Section
68-500.27

Retainage of 0.1% of tax for administrative costs.

Section
68-500.28

Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor.

Section
68-500.29

Diversions of motor fuel - Payment of tax.

Section
68-500.30

Deferred payment by vendors without eligible purchaser.

Section
68-500.31

Blending untaxed materials with taxed fuels - Remittance of tax.

Section
68-500.32

Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax.

Section
68-500.33

Licenses.

Section
68-500.34

License application process.

Section
68-500.35

Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond.

Section
68-500.36

Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business.

Section
68-500.37

Supplier reports.

Section
68-500.38

Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers.

Section
68-500.39

Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators.

Section
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.

Section
68-500.41

Exporter reports.

Section
68-500.42

Licensed transporter reports.

Section
68-500.43

Payment of tax by consumer.

Section
68-500.44

Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties.

Section
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.

Section
68-500.46

Legitimate diversions or erroneous information on shipping paper - Relief.

Section
68-500.47

Reliance on certain representations.

Section
68-500.48

Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties.

Section
68-500.49

Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure.

Section
68-500.50

Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure.

Section
68-500.51

Export of motor fuel without license prohibited - Exemption - Penalties.

Section
68-500.52

Use of dyed fuel on public highways prohibited - Exceptions - Penalties.

Section
68-500.53

Failure to obtain required licenses - Penalties.

Section
68-500.54

Certain statements on shipping papers prohibited.

Section
68-500.55

Notice to be provided and posted with dyed diesel fuel.

Section
68-500.56

Shipping papers to meet tamper-resistant standards.

Section
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.

Section
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.

Section
68-500.59

Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption.

Section
68-500.60

Inspections.

Section
68-500.61

Audits and examinations - Penalties.

Section
68-500.62

Taxation of motor fuel inventory not taxed under predecessor statutes.

Section
68-500.63

Sale of motor fuels by Indian tribes.

Section
68-500.64

Tax payment reimbursement contracts - Reimbursement option - Notification - Security.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.1

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.2

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.3

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.4

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.5

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.6

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-502.7

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-504.1

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-509.1

Repealed by Laws 1993, c. 146, § 29.

Section
68-509.2

Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-510.1

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-522.1

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Section
68-523.1

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996.

Definitions.

Purpose of Article - Apportionment and use of revenues.

Section
68-602.1a

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-602.2

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Levy of tax - Retention of portion for proper remission.

Section
68-603.1

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.1

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.2

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.3

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.4

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.5

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.6

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Section
68-604.7

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Exemptions.

Accrual of liability - Persons liable - Exemptions.

Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes.

Section
68-607.1

Operation of vehicle without proper display of identification credentials - Penalties.

Section
68-607.2

Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004.

Display of license - Operating vehicle without license - Penalties - Venue.

Reports and payments to Commission - Delinquent payments.

Records of importers.

Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations.

Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997.

Discontinuance of operations.

Interstate carriers - Partial invalidity.

Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure.

Citation.

Definitions.

Purpose of act - Collection, report and payment of tax.

Imposition of tax.

Apportionment and use of proceeds of tax.

Additional tax.

Purpose, apportionment and distribution of tax.

Determination of tax on mileage basis - Levies by political subdivisions prohibited.

Section
68-707.1

Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues.

Section
68-707.2

Excise tax on special fuel - Levy - Exemptions - Disposition of revenues.

Section
68-707.3

Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues.

Exemptions from tax.

Special fuel dealers' and users' licenses.

Reports by dealers and users - Payment of tax.

Registration of vehicles - Use of liquefied gas from cargo tank.

Records of dealers and users.

Unlicensed first time users - Payment of tax - Credit or refund.

Accrual of liability for tax - Liability of lessees.

Cessation of use of special fuel.

Invoices - Record of deliveries.

Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports.

Reports by carriers.

Violations - Punishment - Venue.

Interstate carriers - Showing of public convenience and necessity - Application of Act.

Lien of tax.

Tax credit on special fuels consumed outside State - Application and procedure.

Fee in lieu of tax.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Section
68-802.1

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Additional tax to absorb federal credit.

Section
68-804.1

Estate tax lien.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Section
68-815.1

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Section
68-816.1

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010.

Repealed by Laws 2004, c. 535, § 16, eff. Nov. 1, 2004.

Repealed by Laws 2004, c. 535, § 17, eff. Nov. 1, 2004.

Section
68-1001

Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions.

Section
68-1001.1

Property exempt from ad valorem taxation - Rules and regulations for determination.

Section
68-1001.2

Definitions.

Section
68-1001.3

Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff. Jan. 1, 2000.

Section
68-1001.3a

Economically at-risk oil or gas lease - Tax exemptions.

Section
68-1001.4

Natural and casinghead gas marketing deduction – Costs - Rules.

Section
68-1002

Failure to make report of gross production

Section
68-1003

Tax on oil recovered or from unknown sources.

Section
68-1004

Apportionment and use of proceeds of tax.

Section
68-1004a

Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg. eff. Feb. 5, 1999.

Section
68-1005

Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates – Penalties.

Section
68-1006

Payment where ownership is in dispute - Assignment as security.

Section
68-1007

Purchaser to withhold tax - Payment by purchaser.

Section
68-1008

Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions.

Section
68-1008a

Refund of payments to Commissioners of the Land Office.

Section
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.

Section
68-1010

Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports.

Section
68-1010a

One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return.

Section
68-1011

Statements as to tax on settlements.

Section
68-1012

Lien for tax - Liability not released by provision for payment.

Section
68-1013

Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections.

Section
68-1013a

Seller and purchaser to secure and retain invoice copies.

Section
68-1014

Amended reports.

Section
68-1015

Refiners and processors to obtain permit - Bond - Failure to secure permit.

Section
68-1015.1

Oil reclamation - Permits.

Section
68-1016

Repealed by Laws 2016, c. 114, § 3, eff. July 1, 2016.

Section
68-1017

Noncompliance by producers, refiners, processors or purchasers.

Section
68-1018

Tax on uranium.

Section
68-1019

Definitions.

Section
68-1020

Application of Sections 1017 to 1020.

Section
68-1021

Reports and collection - Apportionment.

Section
68-1022

Conditional increase in value of natural gas - Handling and distribution of tax levied thereon.

Section
68-1023

Downward adjustment of value of oil and gas - Refund of excess tax.

Section
68-1024

Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections.

Section
68-1101

Excise tax on oil - Additional tax.

Section
68-1101.1

Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15, 1991.

Section
68-1102

Excise tax on gas - Additional tax.

Section
68-1103

Deposit, apportionment and use of proceeds of tax.

Section
68-1103.1

Maintenance of Corporation Commission Plugging Fund minimal level.

Section
68-1104

Due date of tax - Delinquency - Reports on leases.

Section
68-1105

Failure to make report.

Section
68-1106

Exemption - Refund.

Section
68-1107

Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.

Section
68-1108

Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.

Section
68-1109

Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.

Section
68-1110

Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.

Section
68-1111

Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995.

Section
68-1201

Corporations and organizations to which article applicable.

Section
68-1202

"Doing Business" defined.

Section
68-1203

Tax on domestic corporations and business organizations.

Section
68-1204

Tax on foreign corporations and business organizations.

Section
68-1205

Minimum and maximum taxes.

Section
68-1206

Corporations and organization exempted.

Section
68-1207

No tax for year in which other tax or fee paid.

Section
68-1208

Purpose and disposition of revenue - When due.

Section
68-1209

Capital - Computation.

Section
68-1210

Annual statement or return.

Section
68-1211

Organization of business trust.

Section
68-1212

Penalties - Uniform procedure - Operation without license - Suspension and forfeiture.

Section
68-1212.1

Moratorium on requirement to pay or remit certain taxes.

Section
68-1213

Tax Commission may furnish names - Certificates of compliance or noncompliance.

Section
68-1214

Exemption from excise and income taxes - License fee.

Section
68-1215

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1216

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1217

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1218

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1219

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1220

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1221

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1222

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1223

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1224

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1225

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1226

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1227

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1228

Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015.

Section
68-1350

Citation.

Section
68-1351

Intent.

Section
68-1352

Definitions.

Section
68-1352.1

"Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined.

Section
68-1353

Purpose of article - Apportionment of revenues.

Section
68-1354

Tax levy - Rate - Sales subject to tax.

Section
68-1354.1

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.2

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.3

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.4

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.5

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.6

Repealed by Laws 2016, c. 311, § 7, eff. Nov. 1, 2016.

Section
68-1354.7

Streamlined Sales Tax System Act - Short title.

Section
68-1354.8

Streamlined Sales Tax System Act - Legislative findings.

Section
68-1354.9

Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status.

Section
68-1354.10

Streamlined Sales Tax System Act - Sales tax pilot project.

Section
68-1354.11

Streamlined Sales Tax System Act - Confidential taxpayer information.

Section
68-1354.12

Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013.

Section
68-1354.13

Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013.

Section
68-1354.14

Streamlined Sales and Use Tax Administration Act - Short title.

Section
68-1354.15

Definitions.

Section
68-1354.16

Streamlined Sales and Use Tax Administration Act - Purpose.

Section
68-1354.17

Streamlined Sales and Use Tax Administration Act - Representatives on governing board.

Section
68-1354.18

Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement.

Section
68-1354.19

Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state.

Section
68-1354.20

Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement.

Section
68-1354.21

Simplified Sales and Use Tax Administration Act - Effect of Agreement.

Section
68-1354.22

Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement.

Section
68-1354.23

Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability.

Section
68-1354.24

Amnesty for uncollected or unpaid sales or use taxes.

Section
68-1354.25

Effective date of state or local sales and use tax rate changes.

Section
68-1354.26

Refund of incorrectly paid sales or use taxes.

Section
68-1354.27

Sourcing of retail sale or lease or rental.

Section
68-1354.28

Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007.

Section
68-1354.29

Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form.

Section
68-1354.30

Sourcing of sale of telecommunications services sold on call-by-call basis.

Section
68-1354.31

Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs.

Section
68-1354.32

Database describing boundary changes for taxing jurisdictions.

Section
68-1354.33

Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests.

Section
68-1354.34

Taxability matrix - Relief from liability.

Section
68-1354.35

Tax on bundled transactions.

Section
68-1354.36

One-subject requirement for sales tax levies submitted to county voters.

Section
68-1355

Exemptions - Subject to other tax.

Section
68-1355.1

Leased passenger vehicles - Report of lease.

Section
68-1356

See the following versions:

Section
68-1356.1

Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility.

Section
68-1356.2

Sales tax exemption - Unlawful use - Penalties.

Section
68-1356v1

Exemptions - Governmental and nonprofit entities.

Section
68-1356v2

Exemptions - Governmental and nonprofit entities.

Section
68-1357

See the following versions:

Section
68-1357.1

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-1357.2

Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.

Section
68-1357.3

Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.

Section
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.

Section
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.

Section
68-1357.6

Drugs and medical devices and equipment - Exemption.

Section
68-1357.7

Horses - Exemption.

Section
68-1357.8

Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005.

Section
68-1357.9

Service transactions among related entities - Exemptions.

Section
68-1357.10

Clothing or footwear - Exemption of certain sales - Exceptions.

Section
68-1357.21

Broadband exemption – Administered as rebate - Qualifications.

Section
68-1357v1

Exemptions – General.

Section
68-1357v2

Exemptions – General.

Section
68-1357v3

Exemptions – General.

Section
68-1358

Exemptions - Agriculture.

Section
68-1358.1

Exemptions - Agriculture - Proof of eligibility.

Section
68-1359

Exemptions - Manufacturing

Section
68-1359.1

Manufacturers - Refund of certain state and local sales taxes.

Section
68-1359.2

Manufacturer exemption permit.

Section
68-1360

Exemptions - Corporations - Partnerships.

Section
68-1361

Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect.

Section
68-1361.1

Consumer exempt from tax - Liability of vendor - Confidentiality.

Section
68-1361.2

Disabled veterans' exemption - Proof of eligibility required.

Section
68-1362

Remittance of tax - Tax brackets.

Section
68-1363

Classification of vendors.

Section
68-1364

Permits to do business.

Section
68-1364.1

Direct payment permits.

Section
68-1364.2

Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions.

Section
68-1364.3

Hearings - Increased enforcement personnel.

Section
68-1365

When tax due - Reports - Records.

Section
68-1365.1

Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns.

Section
68-1366

Deduction from taxable sales for bad debts.

Section
68-1367

Repealed by Laws 1993, c. 146, § 29.

Section
68-1367.1

Repealed by Laws 2017, c. 326, § 1, eff. July 1, 2017.

Section
68-1368

Bond or security.

Section
68-1368.2

Repealed by Laws 2013, c. 334, § 5, eff. July 1, 2013.

Section
68-1368.3

Noncompliant taxpayer - Delinquency - Business closure.

Section
68-1369

Collection of Delinquent Taxes - Political Subdivisions Failing to Pay.

Section
68-1370

County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy.

Section
68-1370.1

Counties - Sales tax.

Section
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.

Section
68-1370.2A

Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities.

Section
68-1370.3

County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission.

Section
68-1370.4

County sales tax - Conditions for levy.

Section
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.

Section
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.

Section
68-1370.7

Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution.

Section
68-1370.8

Creation of hospital authorities - Sales tax levy - Dissolution.

Section
68-1370.9

Lodging tax – Approval by voters – Designation of purpose – Revolving funds.

Section
68-1371

County sales tax - Assessment, collection, and enforcement.

Section
68-1372

County sales tax as lien.

Section
68-1373

Sales Tax Remitting Account - Creation - Contents - Investment of deposits.

Section
68-1374

Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties.

Section
68-1375

Digital mapping system - Information to vendors.

Section
68-1376

Printing - Printing-related activities - Distribution of printed materials - Exemptions.

Section
68-1377

Clothing or footwear - Certain sales exempted from county sales tax.

Section
68-1391

Definitions.

Section
68-1392

Remote sellers, marketplace facilitators and referrers - Election to collect and remit tax - Permits.

Section
68-1393

Marketplace facilitators and referrers - Non-election - Notice requirements.

Section
68-1394

Marketplace facilitators and referrers - Written report to purchasers or remote sellers.

Section
68-1395

Marketplace facilitators and referrers - Written report to the Tax Commission.

Section
68-1396

Penalties - Class actions by purchasers.

Section
68-1397

Obligations of vendors.

Section
68-1401

Definitions.

Section
68-1402

Excise tax on storage, use or other consumption of intangible personal property.

Section
68-1403

Purpose of article - Apportionment of revenues.

Section
68-1404

Exemptions.

Section
68-1404.1

Manufacturers - Refund of certain state and local use taxes.

Section
68-1404.2

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
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.

Section
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.

Section
68-1404.5

Motion pictures or television - Refund of use taxes paid for property to be used in productions.

Section
68-1405

Time when due - Returns - Payment.

Section
68-1406

Collection of tax by retailer or vendor.

Section
68-1406.1

Notification of imposed use tax on out-of-state sales.

Section
68-1406.2

Personal property sales from outside the state – Total sales statement.

Section
68-1407

Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits.

Section
68-1407.1

Tax paid on worthless or uncollectible gross receipts - Credit.

Section
68-1407.2

Retailer Compliance Initiative.

Section
68-1407.3

Oklahoma Tax Commission – Internet and other out-of-state retailers outreach program.

Section
68-1407.4

Consumer Compliance Initiative.

Section
68-1407.5

Legislative findings - Sales and use tax system.

Section
68-1408

Revoking permits.

Section
68-1409

Reciprocal agreements with other states in administration of Sales and Use Tax Laws.

Section
68-1410

Repealed by Laws 1993, c. 146, § 29.

Section
68-1410.1

Repealed by Laws 2017, c. 326, § 2, eff. July 1, 2017.

Section
68-1411

Additional excise tax on storage, use or other consumption of tangible personal property.

Section
68-1501

Definitions.

Section
68-1503

Amount of fee - In lieu of sales tax - Special decal.

Section
68-1503.1

Exempted devices.

Section
68-1504

Application and issuance of decal - Display.

Section
68-1505

Taxable year - Decal for remainder of year.

Section
68-1506

Operation without decal - Fee and penalty.

Section
68-1507

Seizure and forfeiture of devices without decal affixed.

Section
68-1508

Repealed by Laws 2016, c. 167, § 4, eff. Nov. 1, 2016.

Section
68-1509

Prohibited devices not legalized - Fees not refunded.

Section
68-1509.1

Sale or distribution of coin-operated devices - Permit required - Rules and regulations.

Section
68-1509.2

Requirements to obtain permit.

Section
68-1509.3

Distributor's permit - Fees.

Section
68-1509.4

Failure to obtain permit - Purchase or sale of replay game - Application of act.

Section
68-1510

Distribution of revenues.

Section
68-1511

Fee in lieu of taxes.

Section
68-1512

Partial invalidity.

Section
68-1515

Fee on initial sale of tickets for professional sporting events.

Section
68-1621

Purpose and intent of act.

Section
68-1622

Definitions.

Section
68-1623

Conditions for storage, transportation, sale, and use.

Section
68-1624

Certain fireworks prohibited - Labeling of fireworks.

Section
68-1624.1

Aerial luminaries.

Section
68-1625

License fees.

Section
68-1625.1

Certain person to deliver license copies to Office of the State Fire Marshal.

Section
68-1626

Collection and disposition of fees.

Section
68-1627

Necessity for licenses - Unlawful sales - Unlawful discharging.

Section
68-1628

Violations and penalties - Contraband - Enforcement.

Section
68-1629

Public displays.

Section
68-1630

Sale or possession of display fireworks - Interstate transportation.

Section
68-1631

Minimum requirements - Additional regulation by city ordinance.

Section
68-1633

Inspection and certification of Display Fireworks facilities.

Section
68-1634

Sales tax on fireworks - Tax permit.

Section
68-1635

Purpose - Definitions.

Section
68-1636

Fireworks display - Licenses or permits.

Section
68-1637

Issuance of license.

Section
68-1638

Application for new license.

Section
68-1639

Revocation, suspension, refusal to grant or renew license.

Section
68-1640

Licensure program.

Section
68-1641

Requirement of licensure to conduct fireworks displays.

Section
68-1642

Storage of fireworks or pyrotechnic materials.

Section
68-1643

Administration and enforcement of act.

Section
68-1701

Definitions.

Section
68-1701.1

Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions.

Section
68-1702

Notice to state and local taxing authorities as to contracts.

Section
68-1703

Surety bond conditioned upon compliance with tax laws - Waiver.

Section
68-1704

Failure to give notice or execute bond.

Section
68-1705

Notice upon completion of work.

Section
68-1706

Actions.

Section
68-1707

Penalty.

Section
68-1708

Employer identification numbers - Proof required for public project bids - Penalties.

Section
68-1709

Employee misclassification - Agencies - Investigation and enforcement.

Section
68-1801

Classification for taxation.

Section
68-1802

Statements of gross receipts.

Section
68-1803

Tax levied - Rate - Payment monthly - In lieu of other taxes.

Section
68-1804

Definition of property.

Section
68-1805

Statements of mileage of lines.

Section
68-1806

Proceeds of tax, how applied.

Section
68-1807

Liberal construction.

Section
68-1901

Real estate mortgage defined.

Section
68-1902

Exemption from other taxes.

Section
68-1903

Exemptions prohibited.

Section
68-1904

Amount of tax - Fee - Payment.

Section
68-1905

Supplemental instruments or assignments of mortgages - Procedure.

Section
68-1906

Mortgages for indefinite amounts - Procedure.

Section
68-1907

Payment prerequisite to recording, use as evidence.

Section
68-1908

Corporate mortgages - Further loans - Additional tax.

Section
68-1909

Property in more than one county - Apportionment.

Section
68-1910

Mortgage tax turned into school fund.

Section
68-2001

Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax.

Section
68-2002

Tax, when delinquent - How enforced - Tax warrant.

Section
68-2003

False oath to report - Penalty.

Section
68-2004

Purposes of tax.

Section
68-2005

Date of application of act.

Section
68-2006

Partial invalidity.

Section
68-2101

Definitions.

Section
68-2102

Purpose of article - Apportionment of revenue.

Section
68-2103

Tax on transfer of legal ownership, use and first registration of vehicles — Credit.

Section
68-2103.1

Credit for replacement of vehicles destroyed in tornadoes.

Section
68-2104

Value of vehicles.

Section
68-2104.1

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.

Section
68-2104.3

Manufactured home - Payment of tax - Valuation - Apportionment of tax collected.

Section
68-2105

See the following versions:

Section
68-2105v1

Exemptions.

Section
68-2105v2

Exemptions.

Section
68-2106

Excise tax in lieu of other taxes - Exemptions.

Section
68-2108

Nonpayment of tax.

Section
68-2110

Rental tax on motor vehicle rentals.

Section
68-2201

Definitions.

Section
68-2202

Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations.

Section
68-2203

Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission.

Section
68-2204

Disposition of taxes collected.

Section
68-2205

Statements to be filed with Oklahoma Tax Commission.

Section
68-2206

Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers.

Section
68-2207

Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests.

Section
68-2208

Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when.

Section
68-2336

Renumbered as § 2385.7 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.

Section
68-2338

Renumbered as § 2385.9 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971.

Section
68-2351

Short title and effective date.

Section
68-2352

Purpose of article - Distribution of revenues.

Section
68-2352.1

Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998.

Section
68-2353

Definitions.

Section
68-2354

Optional transitional deduction.

Section
68-2355

See the following versions:

Section
68-2355.1

Repealed by Laws 1980, c. 68, § 1, emerg. eff. April 10, 1980.

Section
68-2355.1A

Determinations by State Board of Equalization - Income tax rate changes.

Section
68-2355.1B

Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review.

Section
68-2355.1C

Special Committee on Soldier Relief.

Section
68-2355.1D

Repealed by Laws 2014, c. 138, § 2, eff. Nov. 1, 2014.

Section
68-2355.1E

Repealed by Laws 2014, c. 195, § 3.

Section
68-2355.1F

Implementation of 5% top marginal rate.

Section
68-2355.1G

Repealed by Laws 2017, c. 267, § 2, eff. Nov. 1, 2017.

Section
68-2355.1P-1

Short title - Pass-Through Entity Tax Equity Act of 2019.

Section
68-2355.1P-2

Definitions.

Section
68-2355.1P-3

Purpose - Apportionment.

Section
68-2355.1P-4

Calculation of tax.

Section
68-2355.2

Oklahoma Taxpayer Relief Revolving Fund.

Section
68-2355v1

Tax imposed - Classes of taxpayers.

Section
68-2355v2

Tax imposed - Classes of taxpayers.

Section
68-2357

Credits against tax.

Section
68-2357.1

Solar energy system defined.

Section
68-2357.1A-1

Task Force for the Study of State Tax Credits and Economic Incentives.

Section
68-2357.1A-2

Transfer or allocation of tax credits - Reporting.

Section
68-2357.2

Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.

Section
68-2357.4

Business credit for investment or increase in full-time Employees

Section
68-2357.6

Repealed by Laws 2013, c. 363, § 4, eff. Jan. 1, 2014.

Section
68-2357.7

Credit for investments in qualified venture capital companies.

Section
68-2357.7A

Commission to file annual report on qualified venture capital company investment credit.

Section
68-2357.8

Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system.

Section
68-2357.8A

Qualified venture capital company investment credit - Recaptured credit amount - Tax increase.

Section
68-2357.9

Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998.

Section
68-2357.10

Oklahoma Coal Production Incentive Act - Short title.

Section
68-2357.11

Tax credit.

Section
68-2357.11A

Task Force for the Study of Transferable Tax Credits.

Section
68-2357.12

Renumbered as § 2358.2 of this title by Laws 1986, c. 269, § 23, operative July 1, 1986.

Section
68-2357.13

Repealed by Laws 2013, c. 363, § 5, eff. Jan. 1, 2014.

Section
68-2357.14

Renumbered as § 2-11-301 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.15

Renumbered as § 2-11-302 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.16

Renumbered as § 2-11-303 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.17

Renumbered as § 2-11-304 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.18

Renumbered as § 2-11-305 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.19

Renumbered as § 2-11-306 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.20

Renumbered as § 2-11-307 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-2357.21

Repealed by Laws 1993, c. 145, § 362, eff. July 1, 1993 and by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.22

Credit for investments in qualified clean-burning motor fuel vehicle property or qualified electric motor vehicle property.

Section
68-2357.23

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.24

Repealed by Laws 2013, c. 363, § 6, eff. Jan. 1, 2014.

Section
68-2357.25

Credit for investments in agricultural processing cooperatives, ventures and marketing associations.

Section
68-2357.25A

Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations.

Section
68-2357.26

Repealed by Laws 2013, c. 363, § 7, eff. Jan. 1, 2014.

Section
68-2357.27

Tax credits - Child care services - Definitions

Section
68-2357.28

Tax credit for investment in certain enterprises.

Section
68-2357.29

Repealed by Laws 2013, c. 363, § 8, eff. Jan. 1, 2014.

Section
68-2357.29A

Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013.

Section
68-2357.30

Repealed by Laws 2013, c. 363, § 9, eff. Jan. 1, 2014.

Section
68-2357.31

Definitions - Tax credit.

Section
68-2357.32

Repealed by Laws 2013, c. 363, § 10, eff. Jan. 1, 2014.

Section
68-2357.32A

Electricity generated by zero-emission facilities - Tax credit.

Section
68-2357.32B

Credit for manufacturers of small wind turbines.

Section
68-2357.33

Repealed by Laws 2013, c. 363, § 11, eff. Jan. 1, 2014.

Section
68-2357.34

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.35

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.36

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.37

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.38

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.39

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.40

Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014.

Section
68-2357.41

Tax credit for qualified rehabilitation expenditures - Certified historic structures.

Section
68-2357.42

Tax credit for investments by space transportation vehicle providers.

Section
68-2357.43

State earned income tax credit.

Section
68-2357.44

Repealed by Laws 2002, c. 31, § 5, emerg. eff. April 10, 2002.

Section
68-2357.45

Donation to independent biomedical or cancer research institute - Tax credit.

Section
68-2357.46

Tax credit for contractor expenditures for construction of certain energy efficient residential properties

Section
68-2357.47

Employers - Eligible wages paid - Eligible modification expenses.

Section
68-2357.51

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.52

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.53

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.54

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.55

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.56

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.57

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.58

Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993.

Section
68-2357.59

Certain tax credits to be allowed.

Section
68-2357.60

Short title.

Section
68-2357.61

Definitions.

Section
68-2357.61a

Moratorium on certain tax credits.

Section
68-2357.62

Credit for qualified investment in qualified small business capital companies.

Section
68-2357.63

Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company.

Section
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.

Section
68-2357.63B

Recapture event - Tax increase due to recaptured credit amount.

Section
68-2357.63C

Required records to be prepared and maintained.

Section
68-2357.63D

Rules regarding determination letter procedures.

Section
68-2357.63E

Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.

Section
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.

Section
68-2357.65

Annual report to the Legislature.

Section
68-2357.65A

Federally regulated investment company exemption.

Section
68-2357.66

Repealed by Laws 2013, c. 363, § 13, eff. Jan. 1, 2014.

Section
68-2357.67

Repealed by Laws 2013, c. 363, § 14, eff. Jan. 1, 2014.

Section
68-2357.71

Short title.

Section
68-2357.72

Definitions.

Section
68-2357.72a

Moratorium on certain tax credits.

Section
68-2357.73

Credits for investments in qualified rural small business capital companies.

Section
68-2357.74

Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company.

Section
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.

Section
68-2357.74B

Recapture event - Tax increase due to recaptured credit amount.

Section
68-2357.74C

Required records to be prepared and maintained.

Section
68-2357.74D

Rules regarding determination letter procedures.

Section
68-2357.74E

Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements.

Section
68-2357.75

Reporting to Oklahoma Tax Commission.

Section
68-2357.76

Annual reporting to legislature.

Section
68-2357.76A

Federally regulated investment company exemption.

Section
68-2357.81

Repealed by Laws 2013, c. 363, § 15, eff. Jan. 1, 2014.

Section
68-2357.100

Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period.

Section
68-2357.101

Credit for investment in film or music project.

Section
68-2357.102

Repealed by Laws 2013, c. 363, § 16, eff. Jan. 1, 2014.

Section
68-2357.103

Short title.

Section
68-2357.104

Tax credit for railroad reconstruction or replacement expenditures.

Section
68-2357.201

Definitions - Amount of credit.

Section
68-2357.202

Definitions – Amount of credit.

Section
68-2357.203

Repealed by Laws 2013, c. 79, § 1, eff. Nov. 1, 2013.

Section
68-2357.204

Costs associated with qualified refinery property – Election and allocation against capital account – Definitions.

Section
68-2357.205

Cost of sulfur regulation compliance – Election and allocation.

Section
68-2357.206

Oklahoma Equal Opportunity Education Scholarship Act - Tax credit - Definitions.

Section
68-2357.301

Definitions.

Section
68-2357.302

Credit for employee tuition reimbursement.

Section
68-2357.303

Credit for compensation paid to employees.

Section
68-2357.304

Credit for employees.

Section
68-2357.401

Electronic fund transfer tax credit.

Section
68-2357.402

Repealed by Laws 2013, c. 363, § 17, eff. Jan. 1, 2014.

Section
68-2357.403

Oklahoma Affordable Housing Act.

Section
68-2357.404

Tax credit for tuition reimbursement for qualified employees of vehicle and automotive parts manufacturing companies.

Section
68-2357.405

Tax credit for qualifying software or cybersecurity employees.

Section
68-2357.406

Tax credit for blood donations by employees.

Section
68-2358

Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income.

Section
68-2358.1

Prisoners of war - Missing in action - Exceptions - Refunds.

Section
68-2358.1A

Death of member of armed forces in combat zone - Exemptions - refunds.

Section
68-2358.2

Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996.

Section
68-2358.3

Repealed by Laws 2013, c. 363, § 18, eff. Jan. 1, 2014.

Section
68-2358.4

Adjustment for individuals engaged in farming business.

Section
68-2358.5

Interest on certain governmental obligations exempt from income tax.

Section
68-2358.5-1

Deduction for fostering children.

Section
68-2358.5A

Obligations issued by state and certain state agencies exempt from taxation.

Section
68-2358.6

Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years.

Section
68-2358.7

Tax credit – Volunteer firefighter.

Section
68-2358.100

Filing of amended income tax return for 2004 or 2005.

Section
68-2358.110

Qualified equity investment deduction – Tax years 2022 through 2026.

Section
68-2359

Exempted organizations.

Section
68-2360

Accounting periods and methods.

Section
68-2361

Filings by married taxpayers - Joint returns - Relief from liability for deficiency.

Section
68-2362

Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate.

Section
68-2363

Partners and Partnerships.

Section
68-2364

Estates, trusts and beneficiaries.

Section
68-2365

Subchapter S corporations.

Section
68-2366

Allocation of income and deductions.

Section
68-2367

Consolidated returns.

Section
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.

Section
68-2368.1

Check-off for donation to Oklahoma City National Memorial Foundation.

Section
68-2368.2

Minimum cumulative donations from check-offs – Removal of check-off from forms.

Section
68-2368.3

Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund.

Section
68-2368.3a

Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund.

Section
68-2368.4

Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund.

Section
68-2368.5

Support of common schools - Donation from tax refund.

Section
68-2368.6

Support of road and highway maintenance - Donation from tax refund.

Section
68-2368.7

Support of Medicaid program - Donation from tax refund.

Section
68-2368.8

County fairs – Donation from tax refund.

Section
68-2368.9

Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund.

Section
68-2368.10

Line for remittance of use tax on individual tax returns – Information in income tax form instructions.

Section
68-2368.11

Retirement of Capitol dome debt - Donation from tax refund.

Section
68-2368.12

Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates.

Section
68-2368.13

Oklahoma Pet Overpopulation Fund – Donation from tax refund.

Section
68-2368.14

Tax refund donation to Oklahoma National Guard Relief Program.

Section
68-2368.15

Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund.

Section
68-2368.16

Regional food bank - Donation from tax refund.

Section
68-2368.17

Revenue and taxation – Y.M.C.A. Youth and Government program.

Section
68-2368.18

Income tax checkoffs - Expiration.

Section
68-2368.19

Folds of Honor Scholarship Program – Donation from tax refund.

Section
68-2368.20

Individual income and corporate tax return – Honor Flights.

Section
68-2368.21

Individual income and corporate tax return – Multiple Sclerosis Society.

Section
68-2368.22

Tax donation – Domestic violence and sexual assault services.

Section
68-2368.23

Tax donation – Volunteer fire departments.

Section
68-2368.24

Tax donation - Oklahoma Lupus Revolving Fund.

Section
68-2368.25

Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment.

Section
68-2368.26

Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund.

Section
68-2368.27

Donations from tax refund to Oklahoma College Savings Plan accounts.

Section
68-2368.28

Donation from tax refund - Indigent Veteran Burial Revolving Fund

Section
68-2368.29

Donation from tax refund - General Revenue Fund

Section
68-2368.30

Donation from tax refund - Oklahoma Emergency Responders Assistance Program Revolving Fund.

Section
68-2368.31

Donation from tax refund – Oklahoma AIDS Care Revolving Fund.

Section
68-2368.32

Repealed by Laws 2021, c. 543, § 9, eff. Aug. 27, 2021.

Section
68-2369

Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return.

Section
68-2370

In lieu taxes for state, national banking associations and credit unions.

Section
68-2370.1

Credit against tax imposed by Section 2370.

Section
68-2370.2

Subchapter S elections.

Section
68-2370.3

Repealed by Laws 2013, c. 363, § 19, eff. Jan. 1, 2014.

Section
68-2372

Returns by banking institutions.

Section
68-2373

Payment of refunds - Extension of time.

Section
68-2374

Interest.

Section
68-2375

Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension.

Section
68-2376

False return - Failure to return - Prosecution - Penalty.

Section
68-2377

Prosecutions for failure to file income tax return or for filing false return.

Section
68-2378

Other taxes not in lieu of income tax.

Section
68-2379

Taxes levied by prior laws.

Section
68-2381

Applicability of act to taxable years.

Section
68-2382

Invalidity clause.

Section
68-2385

Specified tax return preparers – Electronic filing.

Section
68-2385.1

Definitions.

Section
68-2385.2

Amount to be withheld.

Section
68-2385.3

Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over.

Section
68-2385.4

Overpayments.

Section
68-2385.5

Credit as taxes paid.

Section
68-2385.6

Penalty for failure to pay over or file return - Failure to furnish statement to employee.

Section
68-2385.7

Declaration of estimated tax.

Section
68-2385.8

Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000.

Section
68-2385.9

Payment of estimated tax.

Section
68-2385.10

Refunds - Filing of return as constituting claim.

Section
68-2385.11

Extensions of time for filing declarations and payment of tax.

Section
68-2385.12

Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000.

Section
68-2385.13

Amount of estimate - Penalty for underestimating.

Section
68-2385.14

Taxes as payment on account.

Section
68-2385.15

Administration.

Section
68-2385.16

Deposit of payments - Refunds - Method of refunds.

Section
68-2385.17

Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund.

Section
68-2385.18

Procedures and remedies.

Section
68-2385.19

Agreement with Treasury Secretary of United States.

Section
68-2385.20

Lists of persons filing tax returns.

Section
68-2385.23

Employer's surety bond.

Section
68-2385.24

State, county and municipal retirement systems - Withholding.

Section
68-2385.25

Definitions.

Section
68-2385.26

Royalty interest owner - Withholding and deducting - Exceptions.

Section
68-2385.27

Payments - Due dates - Returns

Section
68-2385.28

Remitters - Fiduciary duty - Penalties.

Section
68-2385.29

Pass-through entities – Definitions.

Section
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.

Section
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.

Section
68-2385.32

Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate.

Section
68-2386

Printing - Printing-related activities - Distribution of printed materials - Exemptions.

Section
68-2391

Short title - Oklahoma Tourism Development Act.

Section
68-2392

Legislative findings and purpose.

Section
68-2393

Definitions.

Section
68-2394

Inducements for tourism attraction projects - Criteria - Consultant's report.

Section
68-2395

Preliminary and final approval of projects.

Section
68-2396

Approved projects - Agreement terms and provisions.

Section
68-2397

Inducement claim forms - Sales tax credits.

Section
68-2401

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2402

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2403

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404.2

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404.3

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404.4

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2404.5

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2405

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2405.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2405.2

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2406

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2407

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2407.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2408

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2409.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2410

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2411

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2412

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2413

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2414

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2415

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2416

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2417

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2418

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2419

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2420

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2421

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2422

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2423

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2424

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2425

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2426

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2427

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2427.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2427.2

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2428

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2429

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2430

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2431

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2432

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2433

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2434

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2435

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2436

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2437

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2439

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2440

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2441

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2442

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2443

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2444

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2445

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2446

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2447

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2448

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2449

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2450

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2451

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2452

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2453

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2454

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2455

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2456

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2457

Repealed by Laws 1989, c. 321, § 28.

Section
68-2458

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2459

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.

Section
68-2460

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2461

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2462

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2462.1

Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.

Section
68-2463

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2463.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2464

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2465

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2466

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2467

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2468

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2469

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2470

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2471

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2472

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2473

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2474

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2475

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2476

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2477

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2478

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2479

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2479.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2480

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.1

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.2

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.3

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.4

Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement.

Section
68-2481.5

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.6

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.8

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.9

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.10

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.11

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-2481.12

Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.

Section
68-2482

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.

Section
68-2483

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.

Section
68-2484

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.

Section
68-2486

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.

Section
68-2487

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.

Section
68-2488

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.

Section
68-2489

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.

Section
68-2490

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.

Section
68-2491

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.

Section
68-2492

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.

Section
68-2493

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.

Section
68-2494

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.

Section
68-2495

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.

Section
68-2496

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.

Section
68-2497

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.

Section
68-2498

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.

Section
68-2499

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.

Section
68-2601

Power to levy and assess tax - Tax in lieu of other taxes.

Section
68-2602

Application of tax.

Section
68-2603

Tax levied for one year - Payable quarterly - Disposition.

Section
68-2604

Failure or refusal to pay tax - Penalties.

Section
68-2605

Lien for tax.

Section
68-2701

Authorization to tax for purposes of municipal government - Exceptions and limitations.

Section
68-2702

Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund.

Section
68-2702.1

Collection of municipally imposed lodging tax.

Section
68-2703

Enforcement and collection.

Section
68-2704

Liens and priorities.

Section
68-2705

Approval of taxing ordinance by voters.

Section
68-2706

Provisions as cumulative.

Section
68-2801

Short title.

Section
68-2802

Definitions.

Section
68-2802.1

Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules.

Section
68-2802.2

Date of delivery or payment.

Section
68-2803

Classification of property - Valuation of classes - Uniformity of treatment.

Section
68-2804

Property subject to tax.

Section
68-2805

Fees or taxes to be levied in lieu of ad valorem tax.

Section
68-2806

Real property defined.

Section
68-2807

Personal property defined.

Section
68-2807.1

Livestock employed in support of family - Defined.

Section
68-2808

Definitions - Certain property to be assessed by State Board of Equalization.

Section
68-2809

Farm tractors - Subject of tax - Definition - Designation.

Section
68-2810

Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997.

Section
68-2811

Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions.

Section
68-2812

Manufactured homes - Locus of listing and assessment - Transmission of information.

Section
68-2813

Manufactured homes - Listing, assessment and payment of tax.

Section
68-2814

Office of county assessor - Creation - Filling.

Section
68-2815

County assessor - Oath.

Section
68-2815.1

Removal of elected officials from office – Exhaustion of remedies.

Section
68-2815.2

Current boundary descriptions – Maintenance and use by county assessor.

Section
68-2816

Officers and personnel - Educational accreditation.

Section
68-2817

Valuation and assessment of property - Fair cash value - Use value

Section
68-2817.1

Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property.

Section
68-2817.2

Buffer strips – Uniform certified document – Duties of Conservation Commission.

Section
68-2817.3

Exclusion of property used for desulphurization of gasoline or diesel fuel.

Section
68-2818

Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises.

Section
68-2819

Determination of taxable value.

Section
68-2819.1

Notice of intent to decrease assessment ration – Public meetings.

Section
68-2820

Visual inspection of taxable property.

Section
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.

Section
68-2822

Adequate provisions to effectuate visual inspection program to be included in assessors' budgets.

Section
68-2823

Cost of comprehensive visual inspection program.

Section
68-2824

Special assistance in valuation of certain property.

Section
68-2825

Valuation guidance and assistance.

Section
68-2826

Appraisers - Valuations - Reassessment.

Section
68-2827

Book, records and materials to be maintained by county assessor.

Section
68-2828

Visual inspection program - Annual progress report to Legislature.

Section
68-2829

Valuation of property pursuant to accepted mass appraisal methodology.

Section
68-2829.1

County Assessor Fee Revolving Fund.

Section
68-2830

Monitoring valuations - Noncompliance guidelines and procedure.

Section
68-2831

Place of listing and assessment.

Section
68-2832

Persons required to list property.

Section
68-2833

Jointly owned property - Listing, assessment and taxation - Taxes as lien.

Section
68-2834

Subdivided land or lot - Surveying and platting.

Section
68-2835

Forms for listing and assessment of property.

Section
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.

Section
68-2837

Corporations - Assessment.

Section
68-2838

Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information.

Section
68-2839

Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information.

Section
68-2840

County assessor to prepare, build and maintain certain permanent records.

Section
68-2841

Land list.

Section
68-2842

Assessment roll - Form - Content - Adjustments - Annual report.

Section
68-2843

Unlisted personal property - Discovery and assessment.

Section
68-2844

Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year.

Section
68-2845

Assessment of unassessed real estate.

Section
68-2846

Undervalued and underassessed property - Reassessment.

Section
68-2847

Property of railroads, air carriers and public service corporations - Valuation and assessment.

Section
68-2848

Railroads, air carriers and public service corporations - Sworn lists or schedules.

Section
68-2849

Repealed by Laws 1988, c. 258, § 7, emerg. eff. June 27, 1988.

Section
68-2850

Transmission companies - Sworn lists or schedules.

Section
68-2851

Pipeline companies - Sworn statement or schedule.

Section
68-2851.2

Task Force on Valuation of Gas Gathering System Assets.

Section
68-2851.3

Valuation methodology of gas gathering system assets – Local or central assessment – Changes.

Section
68-2852

Gas, light, heat and power companies - Sworn statement.

Section
68-2853

Electric light and power companies - Statement under oath.

Section
68-2854

Waterworks and power companies - Sworn return.

Section
68-2855

Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment.

Section
68-2856

Express companies - Statement under oath - Assessment.

Section
68-2857

Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty.

Section
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.

Section
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.

Section
68-2860

Railroads, air carriers and public service corporations - Certification of assessed valuations.

Section
68-2861

County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty.

Section
68-2862

County board of equalization members - Oath - Training course - Compensation.

Section
68-2863

County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers.

Section
68-2864

State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees.

Section
68-2865

Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority.

Section
68-2866

Oklahoma Tax Commission - Equalization ratio study.

Section
68-2867

Abstract of assessments.

Section
68-2868

Tax rolls - Preparation - Contents.

Section
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.

Section
68-2870

Destruction or loss of tax lists, rolls or abstracts.

Section
68-2871

Correction or alteration of tax rolls - Board of tax rolls corrections created.

Section
68-2872

Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections.

Section
68-2873

Board of tax rolls corrections - Modification of valuation of property.

Section
68-2874

Correction of clerical errors on tax rolls.

Section
68-2875

Ad Valorem Division of Oklahoma Tax Commission – Creation - Authority and duties.

Section
68-2876

Increase in valuation - Notice - Complaints and hearings.

Section
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.

Section
68-2878

Repealed by Laws 1989, c. 321, § 28.

Section
68-2879

Repealed by Laws 1989, c. 321, § 28.

Section
68-2880

Repealed by Laws 1989, c. 321, § 28.

Section
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.

Section
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.

Section
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.

Section
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.

Section
68-2884

Payment and appeal of protested taxes.

Section
68-2885

Exclusiveness of remedies - Precedence of appeals.

Section
68-2886

Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes.

Section
68-2887

Exempt property.

Section
68-2887.1

Application for exemption by charitable institutions.

Section
68-2888

Homestead, rural homestead and urban homestead defined.

Section
68-2889

Homesteads - Classification - Exemption from ad valorem taxation.

Section
68-2890

Additional homestead exemption.

Section
68-2890.1

Application for limit on fair cash value of homestead - Qualifications for limitation.

Section
68-2891

Homestead exemption - Forms.

Section
68-2892

Homestead exemption - Application.

Section
68-2893

Homestead exemption - Approval or rejection - Notice.

Section
68-2894

Homestead exemption - Review of applications by county board of equalization.

Section
68-2895

Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal.

Section
68-2896

Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads.

Section
68-2897

Homestead exemption - Laws relating to assessment of property not impaired.

Section
68-2898

Rules and regulations.

Section
68-2899

County assessor - Report to Tax Commission.

Section
68-2899.1

Requests to county assessors from county officials, peace officers or law enforcement organizations to keep personal information confidential.

Section
68-2900

Homestead exemption - Unlawful acts - Penalties.

Section
68-2901

Homestead exemption - Situs of taxpayer.

Section
68-2902

Manufacturing facilities – Exemption from ad valorem tax.

Section
68-2902.1

Dates and activities to follow in administering Section 2902.

Section
68-2902.2

Intangible personal property tax exemption - Application - Affidavit.

Section
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.

Section
68-2902.4

Repealed by Laws 2017, c. 299, § 1, eff. Jan. 1, 2018.

Section
68-2902.5

Manufacturing facilities - Delay of exemption from ad valorem tax.

Section
68-2903

Rural water or sewer district - Exemption from ad valorem and other taxes.

Section
68-2904

Definitions.

Section
68-2905

Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911.

Section
68-2906

Person 65 years of age or older or totally disabled person - Filing of claim.

Section
68-2907

Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim.

Section
68-2908

Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit.

Section
68-2909

Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms.

Section
68-2910

Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing.

Section
68-2911

Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims.

Section
68-2912

Taxes on real estate as lien.

Section
68-2913

Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes.

Section
68-2914

County treasurer - Collection of taxes.

Section
68-2915

Duty to pay taxes - Statement of taxes due.

Section
68-2916

Mediums in which taxes payable - Tax receipts.

Section
68-2917

Form of tax receipt - Furnishing list of items and rates of tax levy.

Section
68-2918

Numbering tax receipts.

Section
68-2919

County treasurer's entry upon payment of tax.

Section
68-2920

Fraudulent tax receipt a felony.

Section
68-2921

County treasurer records.

Section
68-2922

Duplicate tax receipts - Duty of county clerk.

Section
68-2923

Apportionment and distribution of collections.

Section
68-2924

County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment.

Section
68-2924.1

Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section.

Section
68-2925

Property sold at public sale or under court order - Collection of taxes, interest and costs.

Section
68-2926

Property to be sold at public sale or under court order - Notice - Assessment.

Section
68-2927

Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992.

Section
68-2928

Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992.

Section
68-2929

Selling personal property before taxes, interest and costs paid - Liability.

Section
68-2930

Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes.

Section
68-2931

Removal of property from county before taxes paid.

Section
68-2932

Duties of certain public officers concerning sales, levy of attachments or removal of property.

Section
68-2933

Property sold or removed from county before delivery of tax rolls - Assessment.

Section
68-2934

Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference.

Section
68-2935

Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes.

Section
68-2936

Receipt of federal in lieu payments - Apportionment and payment to political subdivisions.

Section
68-2937

Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds.

Section
68-2938

Basis of application for federal in lieu payments - Installments.

Section
68-2939

Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations.

Section
68-2940

Property acquired for public purpose - Relief from taxes.

Section
68-2941

Release and extinguishment of liens.

Section
68-2942

Certification after 15 years of taxes assessed not required of certain persons.

Section
68-2943

Duties of officials mandatory - Neglect of duties - Penalties.

Section
68-2944

Under assessment of property - Penalties.

Section
68-2945

False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena.

Section
68-2946

Repealed by Laws 1989, c. 321, § 28.

Section
68-2946.1

Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993.

Section
68-2946.2

Abolition of Ad Valorem Task Force.

Section
68-2946.3

Repealed by Laws 1995, c. 246, § 10, eff. Nov. 1, 1995.

Section
68-2946.4

Repealed by Laws 1999, c. 59, § 4, eff. July 1, 1999.

Section
68-2947

Computer-Assisted Mass Appraisal Implementation Revolving Fund.

Section
68-2947.1

Agency special account – Documentary stamp revenues.

Section
68-2947.2

Apportionment of documentary stamp revenues.

Section
68-2947.3

Agency special account – Deposits and balance - Distributions.

Section
68-2948

Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993.

Section
68-2949

Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes.

Section
68-2950

Repealed by Laws 2003, c. 8, § 7, eff. July 1, 2003.

Section
68-3001

Appropriation - Defined.

Section
68-3002

Financial statement - Estimated needs - Publication - Filing.

Section
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.

Section
68-3004

Officers to report earnings, cost of maintenance and estimate of needs.

Section
68-3005

Repealed by Laws 1989, c. 321, § 28.

Section
68-3005.1

County excise boards - Membership - Unlawful acts - Compensation - Penalties.

Section
68-3006

Meetings of county excise board - Organization - Powers and duties.

Section
68-3007

Order of proceedings of county excise board.

Section
68-3008

Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance.

Section
68-3009

Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization.

Section
68-3010

Items of appropriation - Meaning of terms.

Section
68-3011

Departments operated within general fund - Special budget and cash accounts - Items of appropriation.

Section
68-3012

Public hearings before excise boards.

Section
68-3013

Notice of hearing - Continuing hearings - Calling officials for examination.

Section
68-3014

Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer.

Section
68-3015

Apportionment of millage.

Section
68-3016

Appropriation when estimate not submitted.

Section
68-3017

Computation of appropriations - Procedure.

Section
68-3018

Cash fund balance - Transfer - "Cash fund balance" defined.

Section
68-3019

Certifying appropriation - Accounts - Warrants - Certificates of indebtedness.

Section
68-3020

Temporary appropriations.

Section
68-3021

Supplemental and additional appropriations.

Section
68-3022

Municipal budgets and levies - Filing - Notice.

Section
68-3023

Examination of budgets and levies by taxpayers - Filing protests.

Section
68-3024

Court of Tax Review.

Section
68-3025

Powers and duties of Court - Continuances.

Section
68-3026

Decision - Correction of appropriations and tax roll - Representation of counties - Pleading.

Section
68-3027

Appeals - Finality of unappealed decision.

Section
68-3028

Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing.

Section
68-3029

Mandate from Supreme Court - Correction of appropriation.

Section
68-3030

Effect of protest - Refund of excess taxes.

Section
68-3031

Payment and collection of taxes not affected.

Section
68-3032

Warrants and debts prohibited during protest period - Exceptions.

Section
68-3033

County clerk to furnish budget forms.

Section
68-3034

Rainy day and capital reserve funds – Counties with excise board.

Section
68-3034.1

Rainy day fund.

Section
68-3034.2

Capital reserve fund.

Section
68-3101

Tax lien on real property.

Section
68-3102

Personal property tax lien - Notice - Entry on docket - Priority.

Section
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.

Section
68-3104

Tax warrants.

Section
68-3105

Real property to be sold for delinquent taxes and special assessments - Exemption.

Section
68-3105.1

Tax liens held prior to effective date of act.

Section
68-3106

Notice of delinquent taxes and special assessments.

Section
68-3106.1

Renumbered as § 3127.1 of this title by Laws 1997, c. 337, § 5, eff. July 1, 1997.

Section
68-3107

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3108

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3109

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3110

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3111

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3112

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3113

Redemption of real estate.

Section
68-3114

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3115

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3116

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3117

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3118

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3119

Resale tax deed - Rights conveyed.

Section
68-3120

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3121

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3122

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3123

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3124

Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008.

Section
68-3125

Resale by county of unredeemed lands.

Section
68-3126

Advertising expense.

Section
68-3127

Notice of resale.

Section
68-3127.1

Repealed by Laws 2006, c. 77, § 8, eff. July 1, 2006.

Section
68-3128

Publication costs on resale, rate.

Section
68-3129

Sale - Property bid off in name of county - County liability.

Section
68-3130

Monies received at resale deemed collections of tax - Credit and apportionment.

Section
68-3131

Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition.

Section
68-3132

Form of resale tax deed.

Section
68-3133

Prima facie evidence, resale tax deed as.

Section
68-3134

Management of real estate purchased by county at resale.

Section
68-3134.1

Dilapidated buildings acquired at resale by county - Tearing down and removal.

Section
68-3135

Sale or auction of property acquired at resale by county.

Section
68-3136

Report of sale by county of property acquired at resale - Recording.

Section
68-3137

Resale property fund.

Section
68-3138

Conditions precedent to action to restrain tax collection.

Section
68-3139

Official neglect not to affect sale.

Section
68-3140

Procedure to cancel deed.

Section
68-3141

Limitation of action to recover land - Payment of taxes due.

Section
68-3142

Tax lien subject to other state lien.

Section
68-3143

Prior lien of state or subdivisions against public service corporations for delinquent taxes.

Section
68-3144

Quitclaim deed to land sold through error.

Section
68-3145

Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed.

Section
68-3146

Restrictions and covenants to which law applicable.

Section
68-3147

Other rights surviving to grantee.

Section
68-3148

Officials - Failure to perform duties – Postponement during a Catastrophic Health Emergency.

Section
68-3149

Attorney General - Removal of officials.

Section
68-3150

Officer derelict in duty forfeits pay.

Section
68-3151

County treasurer to account quarterly.

Section
68-3152

Duties mandatory - Penalty for failure to perform.

Section
68-3201

Imposition of tax - Definitions.

Section
68-3202

Exemptions.

Section
68-3203

Persons obligated to pay tax - Requisite stamps - Recording.

Section
68-3204

Design and distribution of stamps - Accounting - Distribution of funds.

Section
68-3205

Rules and regulations - Documentary Stamp Tax Unit.

Section
68-3206

Violations - Punishments.

Section
68-3301

Repealed by Laws 1991, c. 338, § 7, eff. Jan. 1, 1992.

Section
68-3401

Short title.

Section
68-3402

Applicability.

Section
68-3403

Notices - Filing.

Section
68-3404

Certification by U.S. Secretary of Treasury and other officials.

Section
68-3405

Duties of filing officers - Filing certificate.

Section
68-3406

Filing fee.

Section
68-3407

Construction and application of act.

Section
68-3501

Short title.

Section
68-3502

Findings and intent of Legislature.

Section
68-3503

Definitions.

Section
68-3504

Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information.

Section
68-3505

Incentive payments - Funding source.

Section
68-3506

Incentive payments - Claims - Verification - Issuance of warrants.

Section
68-3507

Incentive payments - Deposit - Use - Investment - Audits - Unused assets.

Section
68-3508

Promulgation of rules.

Section
68-3600

Repealed by Laws 2002, c. 112, § 4, eff. Dec. 31, 2002.

Section
68-3601

Short title.

Section
68-3602

Legislative intent.

Section
68-3603

Definitions.

Section
68-3604

Incentive payments.

Section
68-3604.1

Quarterly incentive payments for federal contractors - Application and qualifications.

Section
68-3605

Quality Jobs Program Incentive Payment Fund.

Section
68-3606

Filing claim to receive incentive payment - Determination - Payments.

Section
68-3607

Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions.

Section
68-3608

Promulgation of rules.

Section
68-3609

False or fraudulent information in making application, claim for payment or other instrument - Penalties.

Section
68-3610

Report on effect of Oklahoma Quality Jobs Program.

Section
68-3611

Payroll projection.

Section
68-3612

New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments.

Section
68-3621

Short title.

Section
68-3622

Legislative intent.

Section
68-3623

Definitions.

Section
68-3624

See the following versions:

Section
68-3624v1

Oklahoma Film Enhancement Rebate Program.

Section
68-3624v2

Oklahoma Film Enhancement Rebate Program.

Section
68-3625

Oklahoma Film Enhancement Rebate Program Revolving Fund.

Section
68-3626

Termination of act.

Section
68-3631

Short title - Filmed in Oklahoma Act of 2021.

Section
68-3632

Definitions.

Section
68-3633

Incentive rebate program.

Section
68-3634

Conditionally prequalified rebate amount.

Section
68-3635

Incentive amounts – Projects filmed in state.

Section
68-3636

Incentive amounts – Post-production activity for projects filmed out of state.

Section
68-3637

Qualifications for maximum incentive amounts – Projects filmed in state.

Section
68-3638

End credits logo.

Section
68-3639

Filmed in Oklahoma Program Revolving Fund.

Section
68-3640

Eligibility for Compete with Canada Film Act.

Section
68-3641

Sunset of act.

Section
68-3651

Short title.

Section
68-3652

Legislative findings.

Section
68-3653

Definitions.

Section
68-3654

Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty.

Section
68-3655

Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount.

Section
68-3656

Use of Credit Enhancement Reserve Fund for issuance of obligations.

Section
68-3657

Quality Jobs Program Incentive Leverage Fund.

Section
68-3658

Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions.

Section
68-3659

Remitted withholding taxes - Transfer and apportionment.

Section
68-3660

Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs.

Section
68-3701

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3702

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3703

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3704

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3705

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3706

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3707

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3708

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3709

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3710

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3711

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3712

Repealed by Laws 2018, c. 156, § 2, eff. Nov. 1, 2018.

Section
68-3801

Short title.

Section
68-3802

Qualification for incentive payments - Definitions - Cost/benefit analysis.

Section
68-3803

Former Military Facility Projects Fund.

Section
68-3804

Filing of claim - Issuance of warrant.

Section
68-3805

Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions.

Section
68-3806

Rulemaking.

Section
68-3807

Fraud..

Section
68-3808

Report on effect of Former Military Facility Development Act.

Section
68-3901

Short title.

Section
68-3902

Incentive payments.

Section
68-3903

Definitions.

Section
68-3904

Incentive payments.

Section
68-3905

Quarterly reports to Commission - Quarterly incentive payments.

Section
68-3906

Small Employer Quality Jobs Incentive Payment Fund.

Section
68-3907

Rulemaking authority.

Section
68-3908

Violations and penalties.

Section
68-3909

Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions.

Section
68-3910

Triennial report.

Section
68-3911

Short title.

Section
68-3912

Legislative intent.

Section
68-3913

Definitions.

Section
68-3914

Incentive payments.

Section
68-3915

Quarterly reports.

Section
68-3916

21st Century Quality Jobs Incentive Payment Fund.

Section
68-3917

Rulemaking authority.

Section
68-3918

Violations and penalties.

Section
68-3919

Disqualification from receipt of credits or exemptions under other laws.

Section
68-3920

21st Century Quality Jobs Incentive Act.

Section
68-4001

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).

Section
68-4002

Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment.

Section
68-4101

Short title.

Section
68-4102

Legislative intent – Incentives to support retention of manufacturing and jobs.

Section
68-4103

Definitions.

Section
68-4104

Quality investment agreements – Duration – Investment – Terms.

Section
68-4105

Specialized Quality Investment Payment Fund.

Section
68-4106

Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments.

Section
68-4107

Eligibility to receive other credits or exemptions.

Section
68-4108

Rules – Implementation.

Section
68-4109

False or fraudulent applications and instruments – Felony – Punishment.

Section
68-4201

Short title.

Section
68-4202

Purpose – Legislative intent – Incentive payments.

Section
68-4203

Definitions.

Section
68-4204

Quality Investment Contracts – Application – Requirements – Qualifications.

Section
68-4205

Application for incentive payment – Cessation of payment – New application – Verification and payment.

Section
68-4206

Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized.

Section
68-4207

Ineligibility for certain tax credits or exemptions.

Section
68-4208

Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules.

Section
68-4209

False or fraudulent application or other information – Aiding or abetting – Felony – Punishment.

Section
68-4210

Five-year performance review – Written report.

Section
68-4301

Oklahoma Quality Events Incentive Act.

Section
68-4302

Legislative findings.

Section
68-4303

Definitions.

Section
68-4304

Quality event - Designation - Submission of forms to Oklahoma Tax Commission.

Section
68-4305

Eligible local support.

Section
68-4306

Proceeds from county or municipality sales tax.

Section
68-4307

Maximum total payments.

Section
68-4308

Payment of incremental sales tax revenues.

Section
68-4309

Promulgation of rules.

Section
68-4310

Annual report.

Section
68-4311

Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act.

Section
68-4401

Short title.

Section
68-4402

Legislative findings.

Section
68-4403

Definitions.

Section
68-4404

Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures.

Section
68-4405

Sales tax, distribution of revenue, applicability of act.

Section
68-4406

Remission of sales tax revenues - Maintenance and development of assets.

Section
68-4501

Short title - Oklahoma Remote Quality Jobs Incentive Act.

Section
68-4502

Legislative intent.

Section
68-4503

Definitions – Proxy establishments to provide proof of basic health benefits plans for remote workers.

Section
68-4504

Incentive payments to proxy establishments.

Section
68-4505

Oklahoma Remote Quality Jobs Incentive Payment Fund.

Section
68-4506

Claims for incentive payments - Qualifications.

Section
68-4507

Tax credits and exemptions excluded.

Section
68-4508

Promulgation of rules.

Section
68-4509

Violations - Penalties.

Section
68-4510

Triennial report on job creation and fiscal analysis.

Section
68-5001

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5002

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5003

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5004

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5005

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5006

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5006.1

Forms - Mailing address required.

Section
68-5007

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5008

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5009

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-5010

Short title.

Section
68-5011

Eligibility for relief - Computation - Convicted felons.

Section
68-5012

Gross household income.

Section
68-5013

Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments.

Section
68-5014

Information changes.

Section
68-5015

Audit of claim - Notice - Hearing.

Section
68-5016

False or fraudulent claims - Penalties.

Section
68-5101

Renumbered as § 3201 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.

Section
68-5102

Renumbered as § 3202 of this title by Laws 1988, c. 162, § 160, eff. January 1, 1992.

Section
68-5103

Renumbered as § 3203 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.

Section
68-5104

Renumbered as § 3204 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.

Section
68-5105

Renumbered as § 3205 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.

Section
68-5106

Renumbered as § 3206 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992.

Section
68-5301

Imposition of tax on new vehicles and vessels in lieu of ad valorem tax.

Section
68-5302

Affixing of stamp prior to sale and registration - Amount of stamp.

Section
68-5304

Purchase of stamps - Form - Distribution - Custody.

Section
68-5305

Apportionment of revenue.

Section
68-5306

Qualifications.

Section
68-5401

Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions.

Section
68-5402

When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership.

Section
68-5403

Manufacture or purchase of stamps - Form - Bond - Distribution - Custody.

Section
68-5404

Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation.

Section
68-5501

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5502

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5503

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5504

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5505

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5506

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-5507

Repealed by Laws 2018, 2nd Ex. Sess., c. 16, § 1, emerg. eff. April 10, 2018.

Section
68-6001

Definitions.

Section
68-6002

Levy of tax - Interest.

Section
68-6003

Exemptions.

Section
68-6003.1

Repealed by Laws 2009, c. 424, § 1, emerg. eff. June 1, 2009.

Section
68-6004

Report on transfer of legal ownership of aircraft - Cancellation or suspension of license.

Section
68-6005

Distribution of revenues.

Section
68-6006

Seizure and sale of aircraft.

Section
68-6007

Rules and regulations.

Section
68-6101

Assessments - Rebates.

Section
68-6102

Workers' Compensation Assessment Rebate Fund.

Section
68-6501

Short title - Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021.

Section
68-6502

Definitions.

Section
68-6503

Tax purpose.

Section
68-6504

Tax on electricity used to charge or recharge electric vehicles.

Section
68-6505

Disclosure of rates charged by charging station operators.

Section
68-6506

Tax remittance – Filing of tax and report – Invoice or billing document to customers.

Section
68-6507

Tax apportionment.

Section
68-6508

Registration of charging stations with Oklahoma Tax Commission.

Section
68-6509

Inspections – Third-party testing – Promulgation of rules.

Section
68-6510

Electric vehicle tax credit.

Section
68-6511

Weight-based electric vehicle fee – Fee apportionment.

Section
68-6512

Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.

Section
68-24100

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.

Section
68-24101

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.

Section
68-24102

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.

Section
68-24103

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.

Section
68-24104

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.

Section
68-24105

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.

Section
68-24106

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.

Section
68-24107

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.

Section
68-24108

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.

Section
68-24109

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.

Section
68-24110

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.

Section
68-24111

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.

Section
68-24112

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.

Section
68-24113

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.

Section
68-24200

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24201

Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24202

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24203

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24204

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24205

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24206

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24207

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24208

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24209

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24210

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24211

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24212

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24213

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24214

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24215

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24216

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24217

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24218

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24219

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24220

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24227

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24228

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24229

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24230

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24231

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24232

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24233

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24237

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24302.5

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.

Section
68-24302.6

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.

Section
68-24302.7

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.

Section
68-24302.8

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.

Section
68-24302.9

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.

Section
68-24302.10

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.

Section
68-24302.11

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.

Section
68-24303

Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24304

Repealed by Laws 1984, c. 295, § 6, eff. Jan. 1, 1985.

Section
68-24304.1

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.

Section
68-24305

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.

Section
68-24306

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.

Section
68-24306.1

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.

Section
68-24311

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.

Section
68-24312

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.

Section
68-24313

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.

Section
68-24313.1

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.

Section
68-24314

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.

Section
68-24315

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.

Section
68-24316

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.

Section
68-24317

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.

Section
68-24318

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.

Section
68-24319

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.

Section
68-24320

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.

Section
68-24321

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.

Section
68-24322

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.

Section
68-24323

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.

Section
68-24323.1

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.

Section
68-24324

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.

Section
68-24325

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.

Section
68-24326

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.

Section
68-24327

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.

Section
68-24328

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.

Section
68-24329

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.

Section
68-24330

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.

Section
68-24331

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.

Section
68-24332

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.

Section
68-24333

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.

Section
68-24334

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.

Section
68-24335

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.

Section
68-24336

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.

Section
68-24337

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.

Section
68-24338

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.

Section
68-24339

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.

Section
68-24340

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.

Section
68-24341

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.

Section
68-24342

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.

Section
68-24343

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.

Section
68-24344

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.

Section
68-24345

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.

Section
68-24346

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.

Section
68-24347

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.

Section
68-24348

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.

Section
68-24349

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.

Section
68-24350

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.

Section
68-24351

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.

Section
68-24400

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.

Section
68-24401

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.

Section
68-24402

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.

Section
68-24403

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.

Section
68-24404

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.

Section
68-24410

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-24411

Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.

Section
68-50001

Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal.

Section
68-50002

Lost cigarette and tobacco stamps - Refunds.

Section
68-50003

Return of stamps found after refund.

Section
68-50004

Coin-operated amusement devices - Location and hours of operation - Licensing.

Section
68-50005

Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.

Section
68-50006

Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.

Section
68-50007

Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.

Section
68-50008

Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.

Section
68-50009

Repealed by Laws 2016, c. 29, § 1, eff. Nov. 1, 2016.

Section
68-50010

Short title.

Section
68-50011

Definitions.

Section
68-50012

Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007.

Section
68-50013

Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007.

Section
68-50014

Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund.

Section
68-50015

Oklahoma Tourism Promotion Advisory Committee.

Section
68-50016

Master capital improvement plan - Submission of project list to Legislature.

Section
68-53001

Renumbered as § 2-11-401 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53002

Renumbered as § 2-11-402 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53003

Renumbered as § 2-11-403 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53004

Renumbered as § 2-11-404 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53005

Renumbered as § 2-11-405 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53006

Renumbered as § 2-11-406 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53007

Renumbered as § 2-11-407 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53008

Renumbered as § 2-11-408 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53009

Renumbered as § 2-11-409 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-53010

Renumbered as § 2-11-410 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993.

Section
68-54001

Short title.

Section
68-54002

Definitions.

Section
68-54003

Purchaser primarily engaged in computer services and data processing or research and development - Sales and use tax exemption.

Section
68-54004

Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes.

Section
68-54005

Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes.

Section
68-54006

Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014.

Section
68-55001

Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider.

Section
68-55002

Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption.

Section
68-55003

Judgment limiting or impairing federal act – Invalidity of act.

Section
68-55004

When act applies relating to tax liabilities.

Section
68-55005

Facilitating Business Rapid Response to State Declared Disasters Act of 2015.