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Title 68. Revenue and Taxation 

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Chapter 1 - Tax Codes

Article 1 - Oklahoma Tax Commission

§ 101. Tax Code

§ 102. Creation of Oklahoma Tax Commission - Term of Office of Members

§ 102.1. Salaries - Chairman, Vice Chairman, and Secretary - Member

§ 102.2. Political Activities by Members of Tax Commission Prohibited

§ 102.3. Additional Duties and Compensation for Commissioners

§ 103. Conduct of Hearings - Production of Books and Records - Perjury

§ 104. Employees and Expenses - Bonds

§ 105. General Counsel and Attorneys - Duties - Tax Laws of this State - Fixed Salaries.

§ 105.1. Designation of Peace Officer in Position of Director of Internal Affairs

§ 106. Repealed by Laws 2010, HB 2395, c. 413, § 30, emerg. eff. July 1, 2010

§ 107. Disbursements to be Within Appropriations

§ 108. Schedule of Fees and Charges - Transcripts and Other Services

§ 109. Legislative Intent

§ 110. Repealer

§ 111. Repealed by Laws 1989, HB 1135, c. 154, § 2, emerg. eff. July 1, 1989

§ 112. Miscellaneous Receipts - Credits

§ 113. Tax Commission Reimbursement Fund

§ 114. Membership Fees for Commission Members

§ 115. Blank

§ 116. Public Reports of Names of Decedents from Estate Tax Records - Confidential Information

§ 117. Electronic Access to Aggregate Data and Reports Used by Oklahoma Tax Commission.

§ 118. Information Provided upon Written Request from Member or Employee of Legislature - Estimate and Statement

§ 119. Notice to Sales Tax Vendors Within Annexed Territory

Article 2 - Uniform Tax Procedure

§ 201. Purpose of Article

§ 202. Definitions

§ 203. Enforcement by Tax Commission - Rules and Regulations

§ 204. Records of Official Acts of Commission - Fees

§ 205. Confidential Nature of Records and Files of Tax Commission

§ 205.1. Calculation of Actual Municipal Sales Tax Liability - Report from Commission - Information Used to Prosecute Violations

§ 205.2. Claim Requesting Deduction - Hearing - Notice - Priority - Rules, Regulations and Procedures

§ 205.3. Claim for Collection of Child and Spousal Support - Information Provided to Department of Human Services - Fee

§ 205.4. Incentive Review Committee

§ 205.5. Delinquent Tax Accounts Posted on the Internet

§ 205.6. Internet List of Taxpayers Who Claim or May Claim Any Tax Credit

§ 206. Examinations or Investigations

§ 206.1. Examination or Inspection of Books and Records - Collection and Enforcement Procedures - Expenses

§ 207. Hearings by Tax Commission

§ 208. Notice of Hearing

§ 209. Notice to Commission's Attorney Before Judicial Hearing - Costs

§ 210. Bonds

§ 211. Return of Deposited Money or Securities to Taxpayer

§ 212. Cancellation or Refusal of License or Permit

§ 213. Notice to Taxpayer on Final Determination of Tax Liability When Security on File - Forfeiture of Bond and Collection of Amount Due

§ 214. Release of Property From Lien - Execution and Recording

§ 215. Collection of Taxes, Penalties, in Same Manner as Personal Debt

§ 216. Extension of Time for Filing Return

§ 216.1. Repealed by Laws 1999, SB 316, c. 390, § 16, emerg. eff. June 8, 1999

§ 216.2. Tax Amnesty Program

§ 216.3. Voluntary Compliance Initiative

§ 217. Interest and Penalties

§ 218. Remittance of Taxes and Fees

§ 218.1. False or Bogus Check - Penalties

§ 219. Compounding, Settlement or Compromise of Controversies, Judicial Approval in Certain Cases

§ 219.1. Tax Liability and Interest - Abatement

§ 220. Waiver or Remission of Interest or Penalties

§ 221. Failure of Taxpayer to Make Report or Return - Tax Commission Examination - Taxpayer's Written Protest under Oath - Hearing - Office Audit

§ 221.1. Date of Postmark Deemed to be Date of Delivery or Payment

§ 222. Procedure on Default of Taxpayer in Enumerated Matters

§ 223. Limitation of Time for Assessment of Taxes - Extensions - False or Fraudulent Report

§ 224. Declaration of Termination of Taxable Period and Acceleration of Assessment

§ 225. Appeals

§ 226. Action to Recover Taxes as Additional Remedy to Aggrieved Taxpayer

§ 227. Refund of Erroneous Payments - Hearing

§ 227.1. Illegal or Invalid State Tax Laws - Refunds

§ 228. Hearings on Claims For Refunds

§ 228.1. Payment of Refunds

§ 229. Refunds - Interest

§ 230. Certificate of Indebtedness to State - Recording and Indexing - Lien Status

§ 231. Tax Warrants

§ 231.1. Additional Penalty - Transmission of Revenue to Oklahoma Tax Commission Fund

§ 231.2. Attachment Order

§ 231.3. Fees or Costs Charged to Tax Commission for Filing Liens or Warrants - Recovery of Fees

§ 232. Proceedings to Enjoin Continuation of Operations

§ 233. Municipalities - Procedure When Taxes Delinquent

§ 234. Lien for Unpaid Taxes, Interest, and Penalties

§ 235. Fiduciaries - Final Accounts

§ 236. Agents, Accountants, Attorneys or Other Persons Representing Taxpayers Before Commission

§ 237. Taxes Imposed by Other States

§ 238. Conduct of Business or Activities Without License or Permit

§ 238.1. Application for State License - Tax Collection - Notification - Compliance with State Income Tax Laws

§ 238.2. Collection of Income Tax Due By State Employees - Notice - Compliance - Definitions

§ 239. Continuance of Business or Operations After Forfeiture of Required Bond

§ 240. Failure or Refusal to File Report or Return - Penalty

§ 240.1. Refusal to File Report or Return with Intent to Defraud State or Evade Payment of Taxes - Venue

§ 241. False or Fraudulent Reports, Returns - Penalty - Venue

§ 242. False Entries or Neglect to Make Entries - Penalty - Venue

§ 243. Evidence and Witnesses - Penalty - Venue

§ 244. False Answers to Questions or False Affidavits

§ 245. Verification of Reports or Returns

§ 246. Penalty

§ 247. Tax Return or Report with Insufficient Information to Determine Correctness of Tax Liability - Penalty

§ 248. Power to Compel Production of Records

§ 249. State Tax Return or Report Preparer - Penalties for Violations

§ 250. Register of Tax Warrants

§ 251. Petitions and Applications to Initiate Actions for Collection of Delinquent State Taxes

§ 252. Duty to File and Prosecute Actions

§ 253. Proposed Assessments - Liability of Officers

§ 254. Garnishment for Collection of Delinquent Taxes

§ 255. Contracts with Debt Collection Agencies

§ 255.1. Repealed by Laws 1994, HB 2664, c. 385, § 4, eff. September 1, 1994

§ 256. Establishment of Taxpayer Assistance Program

§ 257. Notice to Taxpayers of Changes in State Tax Law

§ 258. Personal Service of Summons or Notice

§ 259. Additional Penalty

§ 260. Repealed by Laws 2006, SB 1947, c. 327, § 8, emerg. eff. July 1, 2006

§ 261. Expenditure of Funds for Data Processing Services

§ 262. Contract with Private Auditor or Audit Firms

§ 263. Outstanding Tax Warrants or Certificates - Attachment Orders

§ 264. Oklahoma Tax Commission Authorized to Enter Into Certain Contracts

§ 265. Oklahoma Tax Commission and Office of State Finance Joint Computer Enhancement Fund

§ 270. Written Certification of Qualification for Certain Credits - Report of Amount of Credits Claimed and Allowed

§ 281. Joint Enforcement of Tax Collection

Article 3 - Cigarette Stamp Tax

§ 301. Definitions

§ 302. Stamp Excise Tax Upon Sale, Use, Gift, Possession or Consumption of Cigarettes

§ 302-1. Additional Tax on Cigarettes - Rates - Apportionment of Revenues

§ 302-2. Additional Tax on Cigarettes - Rates - Disposition of Revenue

§ 302-3. Additional Cigarette Tax - Rate - Apportionment of Revenues

§ 302-4. Additional Cigarette Excise Tax - Rate - Apportionment

§ 302-5. Additional Tax on Sale, Use, Gift, Possession, or Consumption of Cigarettes - Rate - Apportionment

§ 302-6. Cigarette and Tobacco Tax Advisory Committee

§ 303. Purpose of Tax - Disposition of Revenue

§ 304. Written Licenses - Fees - Stamp - Metering Devices

§ 305. Stamps Required

§ 305.1. Unlawful Affixing of Stamp - Prima Facie Evidence of Violation

§ 305.2. Revolving Fund for Office of Attorney General

§ 306. Sale, When Tax Not Paid or Stamps Not Affixed

§ 307. Consumer Bringing Cigarettes From Without State as Retailer

§ 308. Purchase, Manufacture, Custody and Sale of Stamps

§ 309. Common Carriers Transporting Cigarettes

§ 310. Repealed by Laws 1994, SB 1121, c. 278, § 38, eff. September 1, 1994

§ 311. Sale of Stamps to Wholesalers or Jobbers at Discount as Compensation for Costs Incurred

§ 312. Records and Reports

§ 312.1. Periodic Reports Required from Wholesalers and Manufacturers of Cigarettes

§ 313. Wholesale and Retail Stocks to be Kept Separate

§ 314. Salesmen for Manufacturers - Records and Reports

§ 315. Inspections and Examinations

§ 316. Offenses - Penalties

§ 317. Unlawful Sale, Use and Manufacture of Stamps, Impressions, etc. - Forgery - Counterfeiting.

§ 317.1. Delivery Sale of Cigarettes - Conditions

§ 317.2. Delivery Sale of Cigarettes - Certification Requirements - Verification of Information - Notice - Payment Requirement for Internet Purchase

§ 317.3. Notice Requirements

§ 317.4. Cigarette Shipping Requirements

§ 317.5. Delivery Sale of Cigarettes - Filing of Statement and Invoice with Oklahoma Tax Commission

§ 317.6. Delivery Sale of Cigarettes - Collection and Remission of Taxes to Oklahoma Tax Commission - Exceptions

§ 317.7. Violations and Penalties

§ 317.8. Attorney General to File Action to Prevent Violations of Act

§ 318. Repealed by Laws 1988, HB 1839, c. 47, § 16, emerg. eff. July 1, 1988

§ 319. Restricting of Licenses to Residents and Domesticated Foreign Corporations - Prohibition on Discrimination

§ 320. Surety, Collateral, or Cash Bond Requirements for Distributing Agents, Wholesalers or Jobbers

§ 321. Stamp Excise Tax Exemptions

§ 322. Rules and Regulations

§ 323. Restricted to Sale or Distribution to Inmates - Possession by Others

§ 324. Compliance With Law

§ 325. Continuity of Law

Article 3A - Unfair Cigarette and Tobacco Products Sales Act

§ 326. Short Title

§ 327. Definitions

§ 328. Sales at Less Than Cost - Penalty

§ 329. Cost to Wholesaler - Meaning

§ 330. Cost to the Retailer - Meaning

§ 331. Sales by a Wholesaler to a Sub-Jobber

§ 332. Sales by a Wholesaler to a Wholesaler

§ 333. Combination Sales

§ 334. Sales Exceptions

§ 335. Advertising of Certain Sales - Good Faith

§ 336. Sales Contracts Void

§ 337. Admissible Evidence

§ 338. Sales Outside Ordinary Channels of Business - Effect

§ 339. Cost Survey - Admissibility

§ 340. Association Empowered to File Suits

§ 341. Cancellation of License for Violation

§ 342. Partial Unconstitutionality

§ 343. Violations - Injunctions - Damages

§ 344. Enforcement of Act

§ 345. Licenses Required

Article 3B - Sale of Cigarettes at Tribally Owned or Licensed Store

§ 346. Legislative Findings - Intent - Authority of Governor - Terms and Conditions of Sales in Indian Country

§ 347. Application of Certain Provisions to Federally Recognized Indian Tribes or Nations.

§ 348. Definitions

§ 349. Repealed by Laws 2009, SB 608, c. 434, § 23, eff. January 1, 2010

§ 349.1. Excise Tax Required for Sales by Federally Recognized Tribes - Exceptions - Stamps - Offenses

§ 350. License Required for Wholesaler, Jobber or Warehouseman

§ 350.1. Acceptance by Wholesaler of Documentation Prescribed by Oklahoma Tax Commission

§ 351. Unstamped Cigarette Inventory Seizure and Forfeiture

§ 352. Deposit of Revenues

§ 360. Repealed by Laws 2004, HB 2474, c. 266, § 9, emerg. eff. May 6, 2004

Article 3C - Master Settlement Agreement Complementary Act

§ 360.1. Short Title

§ 360.2. Legislative Declarations

§ 360.3. Definitions

§ 360.4. Certification of Tobacco Product Manufacturers

§ 360.5. Nonresident or Foreign Nonparticipating Manufacturers Appointment of Agents

§ 360.5-1. Foreign Nonparticipating Manufacturer's Brand Families - Joint and Several Liability

§ 360.6. Disclosure of Information

§ 360.7. Violations - Seizures and Forfeitures

§ 360.8. Directory - Effective Dates - Damages

§ 360.9. Newly Qualified Nonparticipating Manufacturer - Listing in Oklahoma Tobacco Directory - Bond

Article 4 - Tobacco Products Tax

§ 401. Definitions

§ 402. Amount of Tax

§ 402-1. Additional Tax on Tobacco Products - Rates - Apportionment of Revenues

§ 402-2. Additional Tax on Tobacco Products - Rates - Apportionment of Revenue

§ 402-3. Additional Tax on Tobacco Products - Rates - Apportionment of Revenue

§ 403. Payment by Affixing Stamps

§ 403.1. Procedures for Payment of Tax

§ 403.2. Unlawful Affixing of Stamp - Prima Facie Evidence of Violation

§ 404. Transactions Subject to Taxation - Revenue Purpose - Disposition of Revenue

§ 405. Repealed by Laws 1994, SB 1121, c. 278, § 38, eff. September 1, 1994

§ 406. Wholesalers and Jobbers Supplying and Charging Retailers With Stamps

§ 407. Regulations - Punishment for Prohibited Practices or Hindering Inspection

§ 408. Purchase and Sale of Stamps - Design, etc. - Bond From Manufacturer of Stamps - Matters to Appear on Stamps

§ 409. Offenses Respecting Stamps

§ 410. Administration and Enforcement of Article

§ 411. Temporary, Transient or Itinerant Business

§ 412. Unstamped Merchandise - Bond - Penalties

§ 413. Right to Carry Unstamped Cigars and Tobacco Products - Examination by Tax Commission - Monthly Report by Wholesalers, Jobbers, and/or Warehousemen

§ 414. Trucks and Vehicles - Unstamped Merchandise

§ 415. Tax Commission Licenses and Fees - Penalties

§ 416. Repealed by Laws 1984, HB 1325, c. 153, § 8, emerg. eff. April 21, 1984

§ 417. Unstamped Tobacco Products - Seizure

§ 418. Transportation or Possession of Unstamped Tobacco Products Unlawful - Misdemeanor - Punishment

§ 419. Exempt Sales

§ 420. Rules and Regulations

§ 420.1. Tobacco Product Distributors and Retailers - Required Record-Keeping

§ 421. Restriction on Exempt Sales - Possession by Others

§ 422. Sellers

§ 423. Intention of Legislature

Article 4A - Sale of Tobacco Products at Tribally Owned or Licensed Store

§ 424. Applicability of §§ 9-12 to Federally Recognized Indian Tribe or Nation

§ 425. Definitions

§ 426. Unlawful Acts - Penalties

§ 427. License to Sell Tobacco Products to Tribally Owned or Licensed Store in State - Tax Duty.

§ 427.1. Repealed by Laws 2009, SB 608, c. 434, § 23, eff. January 1, 2010

§ 427.2. Repealed by Laws 2009, SB 608, c. 434, § 23, eff. January 1, 2010

§ 428. Untaxed Tobacco Products - Seizure

§ 429. Payment in Lieu of Excise Taxes Deposited to General Revenue Fund

Article 4B - Controlled Dangerous Substances Tax

§ 450.1. Definitions

§ 450.2. Tax on Controlled Dangerous Substances

§ 450.3. Payment of Taxes - Manner

§ 450.4. Promulgation of Rules and Regulations for Official Stamps for Controlled Dangerous Substances

§ 450.5. Termination of Taxable Period - Action to Enjoin Assessment of Collection of Taxes, Interest or Penalties

§ 450.6. Payment of Taxes for Controlled Dangerous Substances

§ 450.7. Monthly Revenue Payments to Treasurer Placed in Drug Abuse Education Revolving Fund

§ 450.8. Penalties for Violations

§ 450.9. Reuse of Stamps - Violation

Article 4C - Capital Improvement Fund

§ 451. Capital Improvement Fund

§ 452. Capital Improvement Fund Expenditures

Article 5 - Motor Fuel Tax Code

§ 500.1. Short Title

§ 500.2. Intent

§ 500.3. Definitions

§ 500.4. Tax Imposed on Use or Consumption of Compressed Natural Gas, Gasoline, and Diesel Fuel in State

§ 500.4A. Reduction in Federal Excise Tax on Gasoline or Diesel Fuel - Tax Levy Equal to Reduction

§ 500.5. Presumption of Consumption - Rebuttable Presumption of Consumption

§ 500.6. Apportionment and Distribution of Compressed Natural Gas and Gasoline Tax

§ 500.6a. Distribution of Tax Revenue

§ 500.7. Apportionment and Distribution of Taxes

§ 500.8. Measurement of Tax

§ 500.9. Applicability of Taxes on Date of Increase in Tax Rate to Previously Taxed Motor Fuel

§ 500.10. Tax Exemptions for Motor Fuel

§ 500.10-1. Retail Dealer Credit for Ethyl Alcohol Contained in Ethanol Sold

§ 500.11. Exemption for Exports - Perfection

§ 500.12. Exempt Use of Kerosene - Regulations

§ 500.13. Exemption for Sales of Motor Fuel for Use by United States or Governmental Agency

§ 500.14. Perfection of Exemption

§ 500.15. Perfection of Uncovered Exemptions

§ 500.16. Refund Claim

§ 500.17. Interest

§ 500.18. Payment of Tax Imposed on Motor Fuel

§ 500.19. Blanket Elections

§ 500.20. Measurement and Listing of Taxes - Due Date - Remittance of Late Taxes

§ 500.21. Terminal Operators' Liability for Taxes - Conditions of Payment

§ 500.22. Precollection and Remittance by Suppliers and Bonded Importers

§ 500.23. Evidence Presented to Commission to Make and Election

§ 500.24. Credit to Supplier - Procedure

§ 500.25. Tax not Previously Paid to Supplier - Payment by License Tank Wagon Operator-Importer

§ 500.26. Remittance of Motor Fuel Taxes by Electronic Fund Transfer

§ 500.27. Percent of Retention of Tax Allowed by Suppliers

§ 500.28. Collection from Ultimate Consumer - Liability of Ultimate Vendor

§ 500.29. Motor Fuel Diversion - Tax Payments

§ 500.30. Final Report - Alternative for Applying and/or Receiving Eligible Purchaser Status

§ 500.31. Blending Untaxed Materials - Consumer Liability

§ 500.32. Commission Payments of Tax

§ 500.33. Supplier's License and Other Licenses

§ 500.34. Form for Application for License - Issuance of License

§ 500.35. Persons Required to Post Bond - Alternatives

§ 500.36. Licenses

§ 500.37. Filing of Verified Statements - Reports - Disclosures

§ 500.38. Filing of Verified Sworn Statement of Operations within State - Penalties for Violations

§ 500.39. Terminal Operators' Statement of Operations - Reports by Out-of-state Terminal Operators

§ 500.40. Final Report - Payment to Commission - Termination of License

§ 500.41. Reports by Exporter

§ 500.42. Monthly Reports of Licensed Transporters

§ 500.43. Consumer Tax Payments

§ 500.44. Shipping Documents - Preparation - Exemptions - Notice - Violations

§ 500.45. Requirements of Transporters - Penalties for Violations

§ 500.46. Relief Rules for Legitimate Diversion from Represented Destination State

§ 500.47. Reliance on Representation by Transporter, Shipper or Agent of Shipper

§ 500.48. Sale, Delivery, or Storing of Motor Fuel without Tax Payment

§ 500.49. Operation of Transport Truck without Terminal-issued Shipping Paper Bearing - Violation - Seizure

§ 500.50. Conditions and Requirements of Licensed Importers and Transporters - Violation of Act - Seizure

§ 500.51. Requirements of Exporters - Consumer Exporter - Violations

§ 500.52. Operation or Maintenance of Motor Vehicle with Dyed Motor Fuel - Violation

§ 500.53. Licensure Requirement - Violation

§ 500.54. Imprinting Statements on Shipping Paper Relating to Motor Fuel

§ 500.55. Notice of Dyed Diesel Fuel

§ 500.56. Terminal-issued Shipping Papers Required to Meet Tamper-resistant Standards

§ 500.57. Dyed Diesel Fuel - Violations for Certain Uses

§ 500.58. Liability for Uncollected Tax Plus Penalties - Embezzlement - Liability for False or Fraudulent Return - Other Violations - Penalties

§ 500.59. Penalty for Violation of Shipping Paper Requirements

§ 500.60. Inspections and Removal of Samples - Limitations on Places to Inspect - Reasonable Detention

§ 500.61. Audit and Examination - Refusal to Permit - Violation

§ 500.62. Applicability of Tax to Nonexempt Inventory

§ 500.63. Legislative Findings - Sale of Motor Fuel by Indian Tribes

§ 500.64. Contract Requiring One Party to Reimburse the Other for Taxes

§ 501. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.1. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.2. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.3. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.4. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.5. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.6. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 502.7. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 503. Repealed by Laws 1979, SB 118, c. 288, § 16, emerg. eff. June 7, 1979

§ 504. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 504.1. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 505. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 506. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 507. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 508. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 509. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 509.1. Repealed by Laws 1993, HB 1100, c. 146, § 29

§ 509.2. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 510. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 510.1. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 511. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 512. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 513. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 514. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 515. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 516. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 517. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 518. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 519. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 520. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 521. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 522. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 522.1. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 523. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 523.1. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 524. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 525. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 526. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 527. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 528. Repealed by Laws 1968, SB 225, c. 85, § 1, emerg. eff. April 1, 1968

§ 529. Repealed by Laws 1983, HB 1023, c. 2, § 2, emerg. eff. March 1, 1983

§ 530. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

§ 531. Repealed by Laws 1996, HB 2208, c. 345, § 67, eff. October 1, 1996

Article 6 - Motor Fuel/Diesel Fuel Importer For Use Tax Code

§ 601. Definitions

§ 602. Purpose of Article - Apportionment and Use of Revenues

§ 602.1. Repealed by Laws 1985, SB 321, c. 194, § 7, eff. November 1, 1985

§ 602.1a. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 602.2. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 603. Levy of Tax

§ 603.1. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.1. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.2. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.3. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.4. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.5. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.6. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 604.7. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 605. Exemptions

§ 606. Accrual of Liability - Persons Liable - Exemptions

§ 607. Licenses and Permits - Compacts or Agreements with Other States

§ 607.1. Additional Taxes or Fees - Legislative Intent - Penalty for Operating Vehicle Without Proper Display of Identification Credentials

§ 607.2. Repealed by Laws 2004, SB 967, c. 529, § 8, eff. September 1, 2004

§ 608. Display of License - Operating Vehicle Without License - Penalties - Venue

§ 609. Reports and Payments to Tax Commission - Delinquent Payments

§ 610. Records of Importers

§ 611. Importation of Motor or Diesel Fuel Without License - Tax - Credits - Refunds - Second and Subsequent Violations

§ 612. Repealed by Laws 1997, HB 2038, c. 284, § 27, emerg. eff. July 1, 1997

§ 613. Discontinuance of Operations

§ 614. Interstate Carriers - Partial Invalidity

§ 615. Tax Credit on Gasoline or Diesel Fuel Consumed Outside State - Application and Procedure

§ 616. Short Title

Article 7 - Special Fuel Use Tax

§ 701. Definitions

§ 702. Purpose of Act - Tax on Use of Special Fuels - Collection - Reports

§ 703. Amount of Tax - Delivery of Importation of Special Fuels into Fuel Supply Tanks Taxable Incidence of Levy

§ 704. Apportionment of Collected Taxes, Penalties, and Interest

§ 705. Additional Tax Made Permanent

§ 706. Distribution and Use of Proceeds of Temporary Tax

§ 706-1. Repealed by Laws 1986, HB 1750, c. 284, § 16, emerg. eff. July 1, 1986

§ 707. Oklahoma Tax Commission Authorized to Determine Tax on Mileage Basis - Political Subdivisions Cannot Tax

§ 707.1. Additional Excise Tax on Use of Special Fuel

§ 707.2. Excise Tax Levied on Special Fuel

§ 707.3. Additional Excise Tax Levied on Special Fuel - Exemptions

§ 708. Exemptions from Tax

§ 709. Special Fuel Dealers' and Users' Licenses

§ 710. Monthly Report to Tax Commission - Payment - Delinquent Taxes - Cancellation of License

§ 711. Registration of Motor Vehicles - Application - Gasoline for Operation of Vehicle Cannot be Used Directly from Cargo Tank - Display of Permit

§ 712. Records to be Kept on Mileage

§ 713. Determination of Tax When Operating Without License - Credit Allowed Upon Filing Report - Overpayment Refunded or Credited

§ 714. Accrual of Liability for Tax - Report and Payment of Tax by Operator of Leased Vehicle - Lessor not Relieved - Duplication of Report and Payment Not Required

§ 715. Certification of Discontinuance - Surrender of License and Payment of Tax

§ 716. Sellers - Invoices

§ 717. Permanent Record - Monthly Report

§ 718. Transporters - Verified Report - Exception

§ 719. Violations - Penalty - Venue for Prosecution

§ 720. Public Convenience and Necessity Need Not Be Shown - Application as to Interstate Commerce - Invalidity Clause

§ 721. Tax Lien on Motor Vehicles - Seizure and Sale

§ 722. Tax Credit on Special Fuels Consumed Outside State - Application and Procedure

§ 723. Fee in Lieu of Tax

Article 8 - Estate Tax

§ 801. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 802. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 802.1. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 803. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 804. Additional Tax to Absorb Federal Credit

§ 804.1. Liens for Estate Tax Shall Not Attach to Propert Passing Through Estate of Decedent

§ 805. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 806. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 807. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 807.1. Repealed by Laws 1972, HB 1789, c. 237, § 2, emerg. eff. April 7, 1972

§ 808. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 808.1. Repealed by Laws 1989, HB 1327, c. 249, § 50, emerg. eff. July 1, 1989

§ 808.2. Repealed by Laws 1989, HB 1327, c. 249, § 50, emerg. eff. July 1, 1989

§ 809. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 809.1. Repealed by Laws 1975, SB 22, c. 1, § 4, emerg. eff. February 4, 1975

§ 810. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 811. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 813. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 814. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 815. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 815.1. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 816. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 816.1. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 817. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 818. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 819. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 820. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 821. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 822. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 823. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 824. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 825. Repealed by Laws 2006, 2nd Extr. Sess., HB 1172, c. 42, § 6, eff. January 1, 2010

§ 826. Repealed by Laws 2004, SB 1121, c. 535, § 16, eff. November 1, 2004

§ 827. Repealed by Laws 2004, SB 1121, c. 535, § 17, eff. November 1, 2004

Article 9 - Gift Tax Code

§ 901. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 902. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 903. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 904. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 905. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 906. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 907. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 908. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

§ 909. Repealed by Laws 1981, SB 84, c. 237, § 5, eff. January 1, 1982

Article 10 - Gross Production Tax Code

§ 1001. Gross Production Tax on Certain Interests - Exemptions

§ 1001.1. Adoption of Rules and Regulations - "Producing Leases" and "Payment of Gross Production Tax" Defined

§ 1001.2. Definitions

§ 1001.3. Repealed by Laws 1999, HB 1845, c. 1, § 8, eff. January 1, 2000

§ 1001.3a. Exemption from Gross Production Tax for Economically At-Risk Oil or Gas Lease

§ 1001.4. Deductions of Marketing Cost Incurred by Natural Gas and Casinghead Gas Producers from the Gross Value Subject to Taxes

§ 1001a. Repealed by Laws 1980, SB 618, c. 129, § 3, emerg. eff. April 14, 1980

§ 1002. Failure to Make Report of Gross Production

§ 1003. Tax on Oil Recovered or From Unknown Sources

§ 1004. Apportionment and Use of Proceeds of Tax

§ 1004a. Repealed by Laws 1999, 1st Extr. Sess., HB 1003, c. 1, § 7, emerg. eff. February 5, 1999

§ 1005. Reports - Transporters, Refiners, Sellers, etc. - Violations - Penalties

§ 1006. Payment Where Ownership Is In Dispute - Assignment as Security

§ 1007. Purchaser to Withhold Tax - Payment by Purchaser

§ 1008. Refund of Payments Made in Error

§ 1008a. Refund of Payments

§ 1009. Gross Production Tax - Liability

§ 1010. Tax Payment - Monthly Statements - Filing of Reports with Tax Commission

§ 1010a. One-Time Payment of Gross Production Tax - Due Date

§ 1011. Statements as to Tax on Settlements

§ 1012. Lien for Tax - Liability Not Released by Provision for Payment

§ 1013. Promulgation of Rules and Regulations - Permits - Reports - Stops and Inspections

§ 1013a. Seller and Purchaser to Secure and Retain Invoice Copies

§ 1014. Amended Reports

§ 1015. Permit to Operate Refineries or Processing Plants

§ 1015.1. Permit to Operate Reclaiming Plants or Oil - Consent

§ 1016. Distribution of Proceeds to General Revenue Fund in Certain Cases

§ 1017. Noncompliance by Producers, Refiners, Processors or Purchasers

§ 1018. Tax on Uranium

§ 1019. Definitions

§ 1020. Application of Sections 1017 to 1020

§ 1021. Reports and Collection - Apportionment

§ 1022. Conditional Increase in Value of Natural Gas - Handling and Distribution of Tax Levied Thereon

§ 1023. Downward Adjustment of Value of Oil and Gas - Refund of Excess Tax

§ 1024. Release of Information - Costs - Liability - Construction of Sections - Violations

Article 11 - Excise Tax on Petroleum Oil

§ 1101. Additional Tax for Oil

§ 1101.1. Renumbered as 68 O.S. § 1001.1 by Laws 1991, SB 346, c. 342, § 27, emerg. eff. June 15, 1991

§ 1102. Additional Tax for Natural Gas and Casinghead Gas

§ 1103. Deposit, Apportionment, and Use of Proceeds of Tax

§ 1103.1. Additional Excise Tax Credited and Apportioned to Corporation Commission Plugging Fund

§ 1104. Date Taxes Due - Monthly Reports

§ 1105. Failure to Make Report

§ 1106. Exemption - Refund

§ 1107. Repealed by Laws 1994, SB 841, c. 311, § 3, emerg. eff. July 1, 1995

§ 1108. Repealed by Laws 1994, SB 841, c. 311, § 3, emerg. eff. July 1, 1995

§ 1109. Repealed by Laws 1994, SB 841, c. 311, § 3, emerg. eff. July 1, 1995

§ 1110. Repealed by Laws 1994, SB 841, c. 311, § 3, emerg. eff. July 1, 1995

§ 1111. Repealed by Laws 1994, SB 841, c. 311, § 3, emerg. eff. July 1, 1995

§ 1112 to 1200. Reserved

Article 12 - Franchise Tax Code

§ 1201. Corporations and Organizations to Which Article Applicable

§ 1202. "Doing Business" Defined

§ 1203. Franchise or Excise Tax upon Corporations, Associations, Joint-stock Companies and Business Trusts

§ 1204. Foreign Corporations and Businesses - Tax

§ 1205. Minimum and Maximum Taxes

§ 1206. Exempt Institutions

§ 1207. No Tax for Year in Which Other Tax or Fee Paid

§ 1208. Purpose and Disposition of Revenue - When Due

§ 1209. Construction of Capital - Advances

§ 1210. Annual Statement

§ 1211. Duplicate Instruments Required to be Filed with Tax Commission before Filing with County Clerks

§ 1212. Penalty for Delinquent Filing - Penalties for Violations

§ 1212.1. Moratorium on Requirements to Pay or Remit Certain Taxes and to File Certain Reports or Returns

§ 1213. Tax Commission May Furnish Names - Certificates of Compliance or Noncompliance

§ 1214. Exemption From Excise and Income Taxes - License Fee

Oklahoma Business Activity Tax Code

§ 1215. Short Title

§ 1216. Purpose - Apportionment of Monies Collected

§ 1217. Definitions

§ 1218. Annual Tax - Levy - Applicability

§ 1219. Tax Credit

§ 1220. Tax Due and Payable, When

§ 1221. Statement - Content - Form - Rules

§ 1222. Discount Against Tax

§ 1223. Tax Not Levied in First Year of Doing Business - Duty to File "No Tax" Report

§ 1224. Penalties and Procedures for Noncompliance and Nonpayment

§ 1225. Consolidated Groups - Combined Groups

§ 1226. Determination of Apportionment of Net Revenue

§ 1227. Assessment of Business Activity Tax

§ 1228. Expiration of Business Activity Tax

Article 13 - Sales Tax Code

§ 1301. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1302. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1303. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1304. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1305. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1306. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1307. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1308. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1309. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1310. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1311. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1312. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1313. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1314. Repealed by Laws 1968, SB 465, c. 152, § 3, emerg. eff. April 9, 1968

§ 1315. Repealed by Laws 1968, SB 465, c. 152, § 3, emerg. eff. April 9, 1968

§ 1316. Repealed by Laws 1968, SB 465, c. 152, § 3, emerg. eff. April 9, 1968

§ 1317. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1318. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1319. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1320. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1321. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1322. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1323. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1324. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1325. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1326. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1327. Repealed by Laws 1981, SB 227, c. 313, § 3, emerg. eff. June 29, 1981

§ 1350. Short Title

§ 1351. Intent

§ 1352. Definitions

§ 1352.1. Definitions of Farm, Farming, Farming Operation, Agricultural Production, and Production of Agricultural Products

§ 1353. Purpose of Article - Apportionment of Revenues

§ 1354. Tax Levy - Rate - Sales Subject to Tax

§ 1354.1. Act Constituting Amendment to Levy in Oklahoma Sales Tax Code - Legislative Intent and Findings

§ 1354.2. Levy of Excise Tax - Sale - Advertisement Soliciting Sales to Oklahoma Consumer - Out-of-state Vendors - Apportionment of Sales or Use Tax Revenues

§ 1354.3. Tax on Sales

§ 1354.4. Permit for Solicitation

§ 1354.5. Charge and Cancellation of Permits

§ 1354.6. Administration of Oklahoma Sales and Use Tax Laws - Reciprocal Agreements

Streamlined Sales Tax System Act

§ 1354.7. Short Title

§ 1354.8. Legislative Findings

§ 1354.9. Development of Multi-State Streamlined System for Sales and Use Tax Collection

§ 1354.10. Sales Tax Pilot Project - Agreements

§ 1354.11. Return Information - Confidentiality - Disclosure

§ 1354.12. Legislative Oversight Committee on the Streamlined Sales Tax System

§ 1354.13. Report on Status of Multi-State Discussions - Recommendations Concerning Proposed System

Streamlined Sales and Use Tax Administration Act

§ 1354.14. Short Title

§ 1354.15. Definitions

§ 1354.16. Simplified Sales and Use Tax - Multistate Discussions

§ 1354.17. Members of the Multistate Discussions

§ 1354.18. Streamlined Sales and Use Tax Agreement

§ 1354.19. Streamlined Sales and Use Tax Agreement - No Effect on State Law

§ 1354.20. Requirements of Streamlined Sales and Use Tax Agreement

§ 1354.21. Agreement Authorized by Cooperaing Sovereigns

§ 1354.22. Beneficiaries of the Agreement

§ 1354.23. Certified Service Providers

§ 1354.24. Amnesty

§ 1354.25. Effective Date of State or Local Sales and Use Tax Rate Changes

§ 1354.26. Refund Procedures for Incorrectly Paid Sales or Use Taxes

§ 1354.27. Retail Sale - Sourcing - Lease or Rental - Sourcing

§ 1354.28. Repealed by Laws 2007, SB 1076, c. 155, § 17, eff. November 1, 2007

§ 1354.29. Direct Mail Form - Seller's Collection of Tax

§ 1354.30. Purchaser Without Direct Pay Permit to Provide Seller With Direct Mail Form or Delivery Information

§ 1354.31. Sale of Telecommunications Services - Sourcing

§ 1354.32. Commission's Duty to Provide and Maintain Database for Sales and Use Tax - Participation in Development of Addresses-Based System - Relieve Vendors and Providers from Liability for Collecting Incorrect Amounts

§ 1354.33. Confidentiality of Participants in Streamlined Sales and Use Tax Agreement System

§ 1354.34. Taxability Matrix

§ 1354.35. Gross Receipts or Sales Price of "Bundled Transaction"

§ 1355. Exemptions - Subject to Other Tax

§ 1355.1. Report for Motor Vehicle Leases

§ 1356. Exemptions - Governmental and Nonprofit Entities

§ 1356.1. Eligibility for Sales Tax Exemptions - Fire Departments

§ 1357. Exemptions - General

§ 1357.1. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 1357.2. Repealed by Laws 1996, SB 921, c. 289, § 10, emerg. eff. July 1, 1996

§ 1357.3. Repealed by Laws 1996, SB 921, c. 289, § 10, emerg. eff. July 1, 1996

§ 1357.4. Administration of Exemption for Sales of Computers, Data Processing Equipment, and Other Equipment

§ 1357.5. Administration of Exemption for Sales to Qualified Aircraft Maintenance or Manufacturing Facility

§ 1357.6. Tax Exemptions for Sales of Drugs, Medicine, Medical Equipment, and Prosthetic Devices

§ 1357.7. Exemption for Sale of Horses

§ 1357.8. Repealed by Laws 2005, HB 1547, c. 381, § 18, emerg. eff. July 1, 2005

§ 1357.9. Tax Exemption - Service Transactions Among Related Entities

§ 1357.10. Clothing and Footwear - August Tax Exemption

§ 1358. Exemptions - Agriculture

§ 1358.1. Proof of Eligibility for Exemption

§ 1359. Exemptions - Manufacturers

§ 1359.1. Administration of Exemption for Sales to Qualified Manufacturers - Local and State Sales Tax Refund

§ 1359.2. Proof of Eligibility for Sales Tax Exemption - Permit

§ 1360. Exemptions - Corporations - Partnerships

§ 1361. Consumer to Pay Tax - Vendor to Collect Tax - Penalties for Failure to Collect

§ 1361.1. Consumer Exemption - Vendor Liability - Communication Public

§ 1361.2. Proof of Eligibility for § 1357(34) Exemption

§ 1362. Remittance of Tax - Tax Brackets

§ 1363. Classification of Vendors

§ 1364. Permits to do Business

§ 1364.1. Permit to Directly Remit Taxes

§ 1364.2. Special Event Permit - Sales Tax - Sales Tax Reports

§ 1364.3. Procedures to Increase the Collection of Sales and Use Taxes

§ 1365. When Tax Due - Reports - Records

§ 1365.1. Sales and Use Tax Returns - Format

§ 1366. Credits

§ 1367. Repealed by Laws 1993, HB 1100, c. 146, § 29

§ 1367.1. Deduction for Keeping Sales Tax Records, Filing Reports and Remitting Taxes When Due

§ 1368. Bond or Security

§ 1368.1. Repealed by Laws 1987, HB 1099, c. 203, § 163, emerg. eff. July 1, 1987

§ 1368.2. Notice Informing Permit Holders of Statutory Penalties

§ 1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay

§ 1370. County Sales Tax - Exemptions - Purpose - Duration - County Sales Tax Revolving Fund

§ 1370.1. County Sales Tax

§ 1370.2. County Sales Tax - Conditions

§ 1370.2A. County Sales Tax with Population More than 300,000 - Conditions

§ 1370.3. Claim for Sales Tax Relief - Inmates not Eligible

§ 1370.4. County Sales Tax - Conditions

§ 1370.5. County Sales Tax from Sales or Services in County - Conditions

§ 1370.6. County Sales Tax - Conditions - Limited-purpose Fund

§ 1370.7. Joint Creation of Transportation Authority - Authority to Levy Sales Tax

§ 1370.8. Joint Creation of Hospital Authority - Levy of Sales Tax - Dissolution

§ 1370.9. Lodging Tax

§ 1371. Authority to Contract to Assess, Collect, and Enforce Sales Tax

§ 1372. Liens

§ 1373. Creation of Sales Tax Remitting Account - Consistence

§ 1374. Administration of Sales Tax Remitting Account

§ 1375. Digital Mapping System for Municipal Boundaries

§ 1376. Printing Activities

§ 1377. Footwear and Clothing - Counties' and Authorized Authorities' Power to Levy Taxes

Article 14 - Use Tax Code

§ 1401. Definitions

§ 1402. Excise Tax on Storage, Use, or Other Consumption

§ 1402a. Repealed by Laws 1980, SB 227, c. 172, § 3

§ 1403. Purpose - Apportionment of Revenues

§ 1404. Exemptions

§ 1404.1. Use Tax Refund

§ 1404.2. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 1404.3. Use Tax Refund for State and Local Taxes Paid by Qualified Purchaser of Certain Items

§ 1404.4. Use Tax Refund for Qualified Purchaser for Tangible Personal Property

§ 1404.5. Use Tax Refund

§ 1405. Due Date for Taxes

§ 1406. Collection of Tax by Retailer or Vendor

§ 1406.1. Notice of Use Tax Collection on Out-of-State Vendor Website

§ 1407. Collection of Tax by Retailer or Vendor Not Maintaining Place of Business Within State or Both Within and Without State - Permits

§ 1407.1. Credit for Tax Paid on Worthless or Uncollectible Receipts

§ 1407.2. Retailer Compliance Initiative

§ 1407.3. Use Tax - Outreach Program to Internet Retailers

§ 1407.4. Use Tax - Consumer Compliance Initiative

§ 1407.5. Internet Transactions - Legislative Findings as to Out-of-State Retailers and Sales and Use Tax

§ 1408. Revoking Permits

§ 1409. Reciprocal Agreements With Other States in Administration of Sales and Use Tax Laws

§ 1410. Repealed by Laws 1993, HB 1100, c. 146, § 29

§ 1410.1. Deductions for Sellers or Vendors Keeping Use Tax Record, Filing Reports and Remitting Tax when Due

§ 1411. Additional Excise Tax on Tangible Personal Property Used, Stored or Consumed in Municipality - Exemptions - Time for Payment

Article 15 - Coin-Operated Music and Amusement Devices

§ 1501. Definitions

§ 1502. Repealed by Laws 1988, HB 1839, c. 47, § 16, emerg. eff. July 1, 1988

§ 1503. Amount of License Tax - Special License

§ 1503.1. Exemptions

§ 1504. Application of Issuance of License - Display of License

§ 1505. Taxable Year - License for Remainder of Year

§ 1506. Decal Required - Liability for Violation

§ 1507. Forfeiture of Unlicensed Devises

§ 1508. Requirement of Decals on Coin-operated Devices Available to Public for Operation

§ 1509. Construction of Title

§ 1509.1. Sale, Distribution or Operation of Coin-operated Amusement Device - Permit Required

§ 1509.2. Requirements to Obtain Permit

§ 1509.3. Distributor's Permit - Fees

§ 1509.4. Failure to Obtain Permit - Purchase or Sale of Replay Game - Application of Act

§ 1510. Purpose of Act

§ 1511. Exclusive Fee Imposed by State

§ 1512. Invalidity Clause

Article 16 - Fireworks

§ 1601. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1602. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1603. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1604. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1605. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1606. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1607. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1608. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1609. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1610. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1611. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1612. Repealed by Laws 1969, SB 41, c. 337 § 13, emerg. eff. June 1, 1969

§ 1621. Purpose and Intent of Act

§ 1622. Definitions

§ 1623. Conditions for Storage, Sale and Use

§ 1624. Certain Fireworks Prohibited - Labeling of Fireworks

§ 1625. License Fees

§ 1625.1. Sale of Retail Fireworks Licenses - Penalty for Late Delivery

§ 1626. Collection of License Fees - Payment to State Treasurer

§ 1626.1. Repealed by Laws 1986, SB 420, c. 190, § 9, emerg. eff. July 1, 1986

§ 1627. Necessity for Licenses - Unlawful Sales - Unlawful Discharging

§ 1628. Violations and Penalties - Contraband - Enforcement

§ 1629. Applications for Permits for Display Fireworks

§ 1630. Sale, Possession, and Shipment of Display Fireworks - License Required

§ 1631. Minimum Requirements - Additional Regulation by City Ordinance

§ 1632. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 1633. Requirements of Engaging in Business of Manufacturing Fireworks

§ 1634. Tax for Sale of Fireworks to Consumer by Wholesaler or Retailer

§ 1634. Tax for Sale of Fireworks to Consumer by Wholesaler or Retailer

§ 1635. Licensing Program for Outdoor Display Fireworks

§ 1636. Application for Manufacturer, Distributor, or Wholesaler License - Application for Permits for Display Fireworks

§ 1637. Outdoor Display Operator License Oversight by State Fire Marshal

§ 1638. Application for a New License by a Holder of an Unexpired License

§ 1639. Powers of the State Fire Marshal

§ 1640. Program for Licensure of Outdoor Display Operators

§ 1641. Restrictions on Outdoor Displays

§ 1642. Storage of Consumer Fireworks in Accordance with Current NFPA Standards

§ 1643. Promulgation of Rules by State FIre Marshal

Article 17 - Nonresident Contractors and Subcontractors

§ 1701. Definitions

§ 1701.1. Current Employer Identification Numbers Required of Contractors - Violations - Exemptions

§ 1702. Notice to State and Local Taxing Authorities as to Contracts

§ 1703. Surety Bond Conditioned Upon Compliance With Tax Laws - Waiver

§ 1704. Failure to Give Notice or Execute Bond

§ 1705. Notice Upon Completion of Work

§ 1706. Actions

§ 1707. Penalty

Article 18 - Rural Electric Cooperative Corporations

§ 1801. Rural Electric Cooperatives - Classification for Taxation

§ 1802. Statement - Filed With Oklahoma Tax Commission

§ 1803. Levy of Tax - Rate - Payment

§ 1804. Property - Definition

§ 1805. Statement of Miles of Line Owned

§ 1806. Application of Tax Proceeds

§ 1807. Provisions Liberally Construed

Article 19 - Real Estate Mortgage Tax

§ 1901. Real Estate Mortgage Defined

§ 1902. Exemption From Other Taxes

§ 1903. Exemptions Prohibited

§ 1904. Mortgage Taxes - County Treasurer's Mortgage Certification Fee Account

§ 1905. Supplemental Instruments or Assignments of Mortgages - Procedure

§ 1906. Mortgages for Indefinite Amounts - Procedure

§ 1907. Payment Prerequisite to Recording, Use as Evidence

§ 1908. Corporate Mortgages - Further Loans - Additional Tax

§ 1909. Property in More Than One County - Apportionment

§ 1910. Mortgage Tax Turned Into School Fund

Article 20 - Cotton Manufacturers

§ 2001. Return by Manufacturer - Amount of Taxes - Powers of County Assessors - Tax in Lieu of Other Taxes - Complaints as to Tax

§ 2002. Tax, When Delinquent - How Enforced - Tax Warrant

§ 2003. False Oath to Report - Penalty

§ 2004. Purposes of Tax

§ 2005. Date of Application of Act

§ 2006. Invalidity of Sections

Article 21 - Excise Tax on Vehicles

§ 2101. Definitions

§ 2102. Purpose of Article - Apportionment of Revenue

§ 2103. Tax for Transfer of Vehicle Ownership

§ 2103.1. Credit for Replacement of Vehicle Destroyed by Tornado

§ 2104. Value of Vehicles

§ 2104.1. Repealed by Laws 2000, HB 2189, c. 250, § 10, eff. October 1, 2000

§ 2104.2. Repealed by Laws 1984, SB 541, c. 253, § 22, emerg. eff. July 1, 1984

§ 2104.3. Tax on New or Used Manufactured Homes

§ 2105. Exemptions

§ 2106. Excise Tax in Lieu of Other Taxes - Exemptions

§ 2107. Repealed by Laws 1988, SB 430, c. 240, § 8, emerg. eff. June 24, 1988

§ 2108. Nonpayment of Tax

§ 2109. Repealed by Laws 1969, HB 1306, c. 163, § 2, emerg. eff. April 14, 1969

§ 2110. Rental Tax on Motor Vehicle Rentals

Article 22 - Freight Cars

§ 2201. Definitions

§ 2202. Classification - Tax

§ 2203. Valuation and Allocation - Oklahoma Tax Commission

§ 2204. Disposition of Taxes Collected

§ 2205. Annual Statement

§ 2206. Withholding Tax - Statement - Liability

§ 2207. Examination of Statements - Demand for Additional Required Amounts - Notice to Freight Line Company, Equipment Company and Mercantile Company - Release of Money Paid by Railroad Companies for the Account of Others

§ 2208. Report - Failing or Refusing to Make - Failure to Pay Tax

Article 23 - Income Tax

§ 2301. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2302. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2303. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2304. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2305. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2306. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2307. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2308. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2309. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2310. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2311. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2312. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2313. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2314. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2315. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2316. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2317. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2318. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2319. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2320. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2321. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2322. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2323. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2324. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2325. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2325-1. Renumbered as 68 O.S. § 2377 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2326. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2327. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2328. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2329. Repealed by Laws 1971, HB 1191, c. 137, § 29, emerg. eff. May 11, 1971

§ 2330. Renumbered as 68 O.S. § 2385.1 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2331. Renumbered as 68 O.S. § 2385.2 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2332. Renumbered as 68 O.S. § 2385.3 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2333. Renumbered as 68 O.S. § 2385.4 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2334. Renumbered as 68 O.S. § 2385.5 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2335. Renumbered as 68 O.S. § 2385.6 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2336. Renumbered as 68 O.S. § 2385.7 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2337. Renumbered as 68 O.S. § 2385.8 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2338. Renumbered as 68 O.S. § 2385.9 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2339. Renumbered as 68 O.S. § 2385.10 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2340. Renumbered as 68 O.S. § 2385.11 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2341. Renumbered as 68 O.S. § 2385.12 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2342. Renumbered as 68 O.S. § 2385.13 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2343. Renumbered as 68 O.S. § 2385.14 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2344. Renumbered as 68 O.S. § 2385.15 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2345. Renumbered as 68 O.S. § 2385.16 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2346. Renumbered as 68 O.S. § 2385.17 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2347. Renumbered as 68 O.S. § 2385.18 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2348. Renumbered as 68 O.S. § 2385.19 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2349. Renumbered as 68 O.S. § 2385.20 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

§ 2350. Renumbered as 68 O.S. § 2385.21 by Laws 1971, HB 1191, c. 137, § 32, emerg. eff. May 11, 1971

Oklahoma Income Tax Act

§ 2351. Short Title and Effective Date

§ 2352. Purpose of Article - Distributions of Revenues - Refunds

§ 2352.1. Annual Report to Legislature

§ 2353. Definitions

§ 2354. Optional Transitional Deduction

§ 2355. Tax Imposed - Classes of Taxpayers

§ 2355.1. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 2355.1A. Additional Determinations by the Board of Equalization

§ 2355.1B. State Board of Equalization - Duties - Income Tax Rate Reduction Implementation

§ 2355.1C. Definitions - Special Committee on Soldier Relief - Duties - Travel Reimbursement - Administrative Support

§ 2355.1D. Application - Meeting Determinations - Findings

§ 2355.2. Oklahoma Taxpayer Relief Revolving Fund

§ 2356. Repealed by Laws 1989, HB 1327, c. 249, § 51, eff. January 1, 1990

§ 2357. Credits Against Tax

§ 2357.1. Solar Energy System Defined

§ 2357.1A-1. Creation of Task Force for the Study of State Tax Credits and Economic Incentives - Organization - Responsibilities

§ 2357.1A-2. Reporting of Transfer or Allocation of Tax Credit

§ 2357.2. Repealed by Laws 1996, SB 921, c. 289, § 10, emerg. eff. July 1, 1996

§ 2357.3. Repealed by Laws 1980, HB 1723, c. 283, § 3, emerg. eff. June 11, 1980

§ 2357.4. Tax Credit for Investments

§ 2357.5. Repealed by Laws 1987, SB 36, c. 228, § 12, eff. January 1, 1988

§ 2357.6. Contribution to Energy Conservation Assistance fund as Income Tax Credit

§ 2357.7. Credit Against Tax for Investments in Qualified Venture Capital Companies - Pass-Through Entities

§ 2357.7A. Oklahoma Tax Commission Report

§ 2357.8. Qualified Venture Capital Company Report and Written Statements - System for Registration of Income Tax Credits.

§ 2357.8A. Recapture Events

§ 2357.9. Report Filed with Speaker of House of Representatives and President Pro Tempore of State Senate.

Oklahoma Coal Production Incentive Act

§ 2357.10. Short Title

§ 2357.11. Tax Credits

§ 2357.11A. Task Force for the Study of Transferable Tax Credits

§ 2357.12. Renumbered as 68 O.S. § 2358.2 by Laws 1986, HB 1607, c. 269, § 23, emerg. eff. July 1, 1986

§ 2357.13. Tax Credit - Development of Commerical Space Industries

§ 2357.14. Renumbered as 27A O.S. § 2-11-301 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.15. Renumbered as 27A O.S. § 2-11-302 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.16. Renumbered as 27A O.S. § 2-11-303 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.17. Renumbered as 27A O.S. § 2-11-304 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.18. Renumbered as 27A O.S. § 2-11-305 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.19. Renumbered as 27A O.S. § 2-11-306 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.20. Renumbered as 27A O.S. § 2-11-307 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 2357.21. Repealed by Laws 1993, HB 1002, c. 145, § 362, emerg. eff. July 1, 1993

§ 2357.22. One-Time Credit Against Income Tax for Investments in Qualified Clean-Burning Motor Vehicle Fuel Property

§ 2357.23. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.24. Deduction from Taxable Income for Sale of Historic Battle Site to State

§ 2357.25. Credit for Direct Investments in Agriculture

§ 2357.25A. Tax Credit Limits for Recreational Activities Groups

§ 2357.26. Tax Credit - Employers Incurring Child Care Services Expenses

§ 2357.27. Child Care Services Tax Credit

§ 2357.28. Tax Credit - Freely Transferable to Subsequent Transferees - Eligibility - Qualification of Investors

§ 2357.29. Tax Credit - Owners of Real Property Damaged or Destroyed by Tornado

§ 2357.30. "Small Business" Defined - Small Business Tax Credit

§ 2357.31. Eligible Employer Tax Credit

§ 2357.32. Credit for Installation of Wind or Photovoltaic Energy System

§ 2357.32A. Tax Credit - Sale of Electricity Generated by Zero - Emission Facilities

§ 2357.32B. Tax Credit - Small Wind Turbines

§ 2357.33. Tax Credit for Food Service Establishments for Immunizations Against Hepatitis A

Oklahoma Tourism Development Act

§ 2357.34. Short Title

§ 2357.35. Legislative Findings

§ 2357.36. Definitions

§ 2357.37. Establishment of Standards - Applications for Inducements to Eligible Companies and Tourism Attraction Projects

§ 2357.38. Establishment of Standards - Preliminary Approval Eligible Companies and Projects - Final Approval

§ 2357.39. Tourism Attraction Project Agreements - Terms and Provisions - Copies

§ 2357.40. Inducements - Claims - Tax Credit - Rules

§ 2357.41. Tax Credit - Certified Historic Hotel or Newspaper Plant Structure - Qualified Rehabilitation Expenditures

§ 2357.42. Tax Credit - Space Transportation Vehicle Providers

§ 2357.43. Oklahoma Earned Income Tax Credit

§ 2357.44. Repealed by Laws 2002, HB 2752, c. 31, § 5, emerg. eff. April 10, 2002

§ 2357.45. Tax Credit - Donation to Independent Biomedical Research Institute

§ 2357.46. Tax Credit for Eligible Expenditures Incurred by a Contractor in the Construction of Energy Efficient Residential Property

§ 2357.47. Tax Credit for Eligible Wages Paid by an Employer to an Employee

§ 2357.51. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.52. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.53. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.54. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.55. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.56. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.57. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.58. Repealed by Laws 1993, SB 459, c. 275, § 51, emerg. eff. July 1, 1993

§ 2357.59. Tax Credits

Small Business Capital Formation Incentive Act

§ 2357.60. Short Title

§ 2357.61. Definitions

§ 2357.61a. Moratorium on Tax Credits - Qualified Investment in Qualified Small Business Capital Companies and Ventures

§ 2357.62. Tax Credit for Qualified Investment in Qualified Small Business Capital Companies - Pass-Through Entities

§ 2357.63. Tax Credit for Qualified Investments in Oklahoma Small Business Ventures - Pass-Through Entities

§ 2357.63A. Requirements to Claim Tax Credits - Recapture - Subordinated Debt

§ 2357.63B. Recapture Event

§ 2357.63C. Required Records

§ 2357.63D. Determination Letters

§ 2357.63E. Timing

§ 2357.64. Required Reports - Financial Statements - Penalties

§ 2357.65. Report of Credits Claimed and Allowed

§ 2357.65A. Federally Regulated Investment Companies Duties to the State - Tax Reporting

§ 2357.66. Tax Credit - Ethanol Facility - Requirements - Definitions

§ 2357.67. Tax Credit for Eligible Biodiesel Facility

Rural Venture Capital Formation Incentive Act

§ 2357.71. Short Title

§ 2357.72. Definitions

§ 2357.72a. Moratorium on Tax Credits - Qualified Investment in Rural Small Business Capital Companies and Ventures

§ 2357.73. Tax Credit for Qualified Investment in Qualified Rural Small Business Capital Companies - Pass-Through Entities

§ 2357.74. Tax Credit for Qualified Investment in Oklahoma Rural Small Business Ventures - Pass-Through Entities

§ 2357.74A. Requirements to Claim Tax Credits - Recapture - Subordinated Debt

§ 2357.74B. Recapture Event

§ 2357.74C. Required Records

§ 2357.74D. Determination Letters

§ 2357.74E. Timing

§ 2357.75. Required Reports - Penalties

§ 2357.76. Report of Credits Claimed and Allowed

§ 2357.76A. Federally Regulated Investment Companies

§ 2357.81. Tax Credit Amount - Allowable for Ad Valorem Taxes - Certification - Taxable Year May Be Carried Forward

§ 2357.100. Tax Credit for Purchase and Transportation of Poultry Litter

§ 2357.101. Tax Credit for Investment in an Oklahoma Film or Music Project

§ 2357.102. Tax Credit for Cost of Purchase of a Dry Fire Hydrant

Railroad Modernization Act of 2005

§ 2357.103. Short Title

§ 2357.104. Tax Credit for Eligible Taxpayer's Qualified Railroad Reconstruction or Replacement Expenditures

§ 2357.201. Definitions - Amount of Allowable Credit

§ 2357.202. Definitions - Amount of Allowable Credit

§ 2357.203. Tax Credit for Operation of Business Enterprise with Purpose of Rearing Specially Trained Canines

§ 2357.204. Election to Treat Qualified Refinery Cost as an Expense Not Chargeable to a Capital Account

§ 2357.205. Election to Allocate Cost of Compliance with Sulfur Regulations as a Deduction

Oklahoma Equal Opportunity Scholarship Act

§ 2357.206. Taxpayer Credits - Review of Application - Eligibility

§ 2357.301. Definitions

§ 2357.302. Tax Credit for Tuition Reimbursement for Qualified Employer

§ 2357.303. Tax Credit for Compensation Paid for Qualified Employer in Aerospace Sector

§ 2357.304. Tax Credit for Qualified Employee

§ 2357.401. Credit Against Income Tax in the Amount of Electronic Funds Transfers Fees

§ 2357.402. Tax Credit for Electric Motor Vehicle Manufacturers

§ 2358. Taxable Income and Adjusted Gross Income - Adjustments to Arrive at Oklahoma Taxable Income

§ 2358.1. Prisoners of War - Missing in Action - Exceptions - Refunds

§ 2358.1A. Income Tax Exemptions for Deceased Member of Armed Forces and Spouse - Refund - Statute of Limitations

§ 2358.2. Repealed by Laws 1996, SB 921, c. 289, § 10, emerg. eff. July 1, 1996

§ 2358.3. Deduction for Political Contribution

§ 2358.4. Farm Income Averaging

§ 2358.5. Interest on Local Government Obligations

§ 2358.5A. Tax Exemption for Oklahoma Debt

§ 2358.6. Bonus Depreciation

§ 2358.7. Volunteer Firefighter Tax Credit

§ 2358.100. Recomputed Adjusted Gross or Taxable Income - Allocation of Capital or Ordinary Gains from Sale of Publicly Traded Partnership

§ 2359. Exempted Organizations

§ 2360. Accounting Periods and Methods

§ 2361. Joint or Separate Returns for Married Taxpayers

§ 2362. Nonresident Taxable Income

§ 2363. Partners and Partnerships

§ 2364. Estates, Trusts and Beneficiaries

§ 2365. Subchapter S Corporations

§ 2366. Allocation of Income and Deductions

§ 2367. Consolidated Returns

§ 2368. Individuals Required to Make Returns - Oklahoma Adjusted Gross Income

§ 2368.1. Tax Refund Donation - Oklahoma City National Memorial Foundation

§ 2368.2. Minimum Amount of Voluntary Donations - Removal from Tax Return Forms

§ 2368.3. Tax Refund Donation - Oklahoma State School for the Deaf and Oklahoma State School for the Blind

§ 2368.3a. Oklahoma Silver Haired Legislature - Revolving Fund

§ 2368.4. Tax Refund Donation - Oklahoma Silver Haired Legislature Acitivities

§ 2368.5. Tax Refund Donation - Benefit of Common Schools

§ 2368.6. Tax Refund Donation - Benefit of Roads and Highways

§ 2368.7. Tax Refund Donation - Benefit of Medicaid Program

§ 2368.8. Tax Refund Donation -- Benefit of County Fairs

§ 2368.9. Tax Refund Donation -- Benefit of Junior Livestock Auction Scholarship Revolving Fund.

§ 2368.10. Remittance of Use Tax - Instructions

§ 2368.11. Tax Refund Donation - Retiring Debt for Oklahoma State Capitol Dome

§ 2368.12. Tax Refund Donation - Support of Court Appointed Special Advocates

§ 2368.13. Tax Refund Donation - Oklahoma Pet Overpopulation Fund

§ 2368.14. Tax Refund Donation - Income Tax Checkoff Revolving Fund for the Support of the Oklahoma National Guard Relief Program

§ 2368.15. Oklahoma Leukemia and Lymphoma Revolving Fund

§ 2368.16. Tax Form Donation Provision

§ 2368.17. Tax Refund Donation - Oklahoma Youth and Government Revolving Fund

§ 2368.18. Expiration of Income Tax Checkoffs

§ 2368.19. Tax Refund Donation - Folds of Honor Scholarship Program

§ 2368.20. Tax Refund Donation - Oklahoma Honor Flights

§ 2368.21. Tax Refund Donation - Multiple Sclerosis Society

§ 2368.22. Tax Refund Donation - Domestic Violence and Sexual Assault Services Revolving Fund

§ 2368.23. Tax Refund Donation - Volunteer Fire Department Revolving Fund

§ 2368.24. Tax Refund Donation - Oklahoma Lupus Revolving Fund

§ 2368.25. Tax Refund Donation for the Benefit of the Oklahoma Sports Eye Safety Program Revolving Fund

§ 2368.26. Tax Refund Donation - Historic Greenwood District Music Festival Revolving Fund

§ 2369. Reports - Availability - Failure to File State Income Tax Return

§ 2370. Privilege Tax

§ 2370.1. Credit against tax imposed by Section 2370

§ 2370.2. Basis - Subchapter S State and National Banking Associations

§ 2370.3. Tax Credit for Stafford Loan Origination Fees

§ 2371. Repealed by Laws 1983, HB 1380, c. 167, § 3, emerg. eff. June 6, 1983

§ 2372. Returns by Banking Institutions

§ 2373. Payment of Refunds - Extension of Time

§ 2374. Interest

§ 2375. Delinquency and Deficiency of Tax Payments

§ 2376. False Return - Failure to Return - Prosecution - Penalty

§ 2377. Prosecutions For Failure to File Income Tax Return or For Filing False Return.

§ 2378. Other Taxes Not in Lieu of Income Tax

§ 2379. Taxes Levied by Prior Laws

§ 2380. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 2381. Applicability of Act to Taxable Years

§ 2382. Invalidity Clause

§ 2383. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 2384. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 2385. Tax Return Preparers - Electronic Filing Required

§ 2385.1. Definitions

§ 2385.2. Amount to be Withheld

§ 2385.3. Payment of Taxes to Tax Commission - Statement to Employee - Failure to Withhold or Pay Over

§ 2385.4. Overpayments

§ 2385.5. Credit as Taxes Paid

§ 2385.6. Penalty for Failure to Pay Over or File Return - Failure to Furnish Statement to Employee

§ 2385.7. Declaration of Estimated Tax

§ 2385.8. Repealed by Laws 2000, SB 1040, c. 314, § 31, emerg. eff. July 1, 2000

§ 2385.9. Payment of Estimated Tax

§ 2385.10. Refunds - Filing of Return as Constituting Claim

§ 2385.11. Extensions of Time for Filing Declarations and Payment of Tax

§ 2385.12. Repealed by Laws 2000, SB 1040, c. 314, § 31, emerg. eff. July 1, 2000

§ 2385.13. Amount of Estimate - Penalty for Underestimating

§ 2385.14. Taxes as Payment on Account

§ 2385.15. Administration

§ 2385.16. Deposit of Payments - Refunds

§ 2385.17. Refund - Credit Against Estimated Income Tax - Necessity for Withholding Certificate - Effect of Refund

§ 2385.18. Procedures and remedies

§ 2385.19. Agreement with Treasury Secretary of United States

§ 2385.20. Lists of Persons Filing Tax Returns

§ 2385.21. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

§ 2385.22. Repealed by Laws 1987, HB 1099, c. 203, § 163, emerg. eff. July 1, 1987

§ 2385.23. Bond From Surety Company from Delinquent Taxpayers

§ 2385.24. State, County, and Municipal Retirement Systems

§ 2385.25. Definitions

§ 2385.26. Deduction from Royalty Payments - Exclusions

§ 2385.27. Quarterly Installment Tax Payments

§ 2385.28. State as Trustee

§ 2385.29. Definitions

§ 2385.30. Pass-Through Entities - Withholding

§ 2385.31. Pass-Through Entities - Fiduciary Duty - Failure to File Return or Pay Withholding - Penalties

§ 2385.32. State Income Tax Withholding Requirement for Contracting Entity When Independent Contractor Fails to Provide Documents Verifying Employment Authorization

§ 2386. Printing Activities

Article 24 - Ad Valorem Taxes

§ 2401. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2402. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2403. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404.2. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404.3. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404.4. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2404.5. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2405. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2405.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2405.2. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2406. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2407. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2407.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2408. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2409.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2409. Repealed by Laws 1971, SB 149, c. 162, § 2

§ 2410. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2411. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2412. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2413. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2414. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2415. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2416. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2417. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2418. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2419. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2420. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2421. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2422. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2423. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2424. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2425. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2426. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2427. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2427.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2427.2. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2428. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2429. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2430. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2431. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2432. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2433. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2434. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2435. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2436. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2437. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2438. Repealed by Laws 1979, HB 1472, c. 221, § 18, emrg. eff. May 30, 1979

§ 2439. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2440. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2441. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2442. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2443. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2444. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2445. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2446. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2447. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2448. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2449. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2450. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2451. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2452. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2453. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2454. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2455. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2456. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2457. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 2458. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2459. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2460. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2461. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2462. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2462.1. Repealed by Laws 1988, HB 1750, c. 162, § 167, eff. January 1, 1992

§ 2463. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2463.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2464. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2465. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2466. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2467. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2468. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2469. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2470. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2471. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2472. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2473. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2474. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2475. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2476. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2477. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2478. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2479. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2479.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2480. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.1. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.2. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.3. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.4. Repealed by Laws 1991, HB 1588, c. 249, § 5, eff. July 1, 1992

§ 2481.5. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.6. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.7. Repealed by Laws 1979, HB 1472, c. 221, § 18, emerg. eff. May 20, 1979

§ 2481.8. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.9. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.10. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.11. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 2481.12. Repealed by Laws 1988, HB 1750, c. 162, § 167, eff. January 1, 1992

§ 2482. Renumbered as 68 O.S. § 3001 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2483. Renumbered as 68 O.S. § 3002 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2484. Renumbered as 68 O.S. § 3003 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2485. Renumbered as 68 O.S. § 3004 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2486. Renumbered as 68 O.S. § 3006 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2487. Renumbered as 68 O.S. § 3007 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2488. Renumbered as 68 O.S. § 3008 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2489. Renumbered as 68 O.S. § 3009 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2490. Renumbered as 68 O.S. § 3010 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2491. Renumbered as 68 O.S. § 3011 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2492. Renumbered as 68 O.S. § 3012 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2493. Renumbered as 68 O.S. § 3013 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2494. Renumbered as 68 O.S. § 3014 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2495. Renumbered as 68 O.S. § 3015 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2496. Renumbered as 68 O.S. § 3016 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2497. Renumbered as 68 O.S. § 3017 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2498. Renumbered as 68 O.S. § 3018 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 2499. Renumbered as 68 O.S. § 3019 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24100. Renumbered as 68 O.S. § 3020 Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24101. Renumbered as 68 O.S. § 3021 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24102. Renumbered as 68 O.S. § 3022 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24103. Renumbered as 68 O.S. § 3023 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24104. Renumbered as 68 O.S. § 3024 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24105. Renumbered as 68 O.S. § 3025 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24106. Renumbered as 68 O.S. § 3026 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24107. Renumbered as 68 O.S. § 3027 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24108. Renumbered as 68 O.S. § 3028 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24109. Renumbered as 68 O.S. § 3029 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24110. Renumbered as 68 O.S. § 3030 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24111. Renumbered as 68 O.S. § 3031 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24112. Renumbered as 68 O.S. § 3032 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24113. Renumbered as 68 O.S. § 3033 by Laws 1988, HB 1750, c. 162, § 163, eff. January 1, 1992

§ 24200. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24201. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24202. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24203. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24204. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24205. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24206. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24207. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24208. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24209. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24210. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24211. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24212. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24213. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24214. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24215. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24216. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24217. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24218. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24219. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24220. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24221. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24222. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24223. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24224. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24225. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24226. Repealed by Laws 1968, HB 743, c. 4, § 1, eff. January 22, 1968

§ 24227. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24228. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24229. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24230. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24231. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24232. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24233. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24234. Repealed by Laws 1972, HB 1702, c. 232, § 5, emerg. eff. April 7, 1972

§ 24235. Repealed by Laws 1972, HB 1702, c. 232, § 5, emerg. eff. April 7, 1972

§ 24236. Repealed by Laws 1972, HB 1702, c. 232, § 5, emerg. eff. April 7, 1972

§ 24237. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24300. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24301. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302.1. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302.2. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302.3. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302.4. Repealed by Laws 1988, HB 1698, c. 132, § 8, eff. November 1, 1988

§ 24302.5. Renumbered as 68 O.S. § 3401 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.6. Renumbered as 68 O.S. § 3402 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.7. Renumbered as 68 O.S. § 3403 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.8. Renumbered as 68 O.S. § 3404 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.9. Renumbered as 68 O.S. § 3405 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.10. Renumbered as 68 O.S. § 3406 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24302.11. Renumbered as 68 O.S. § 3407 by Laws 1988, HB 1750, c. 162, § 162, eff. January 1, 1992

§ 24303. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24304. Repealed by Laws 1984, HB 1816, c. 295, § 6, eff. January 1, 1985

§ 24304.1. Renumbered as 68 O.S. § 3101 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24305. Renumbered as 68 O.S. § 3102 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24306. Renumbered as 68 O.S. § 3103 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24306.1. Renumbered as 68 O.S. § 3104 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24307. Repealed by Laws 1970, HB 1740, c. 299, § 5, emerg. eff. April 28, 1970

§ 24308. Repealed by Laws 1971, HB 1338, c. 165, § 4, emerg. eff. May 25, 1971

§ 24309. Repealed by Laws 1970, HB 1740, c. 299, § 5, emerg. eff. April 28, 1970

§ 24310. Repealed by Laws 1970, HB 1740, c. 299, § 5, emerg. eff. April 28, 1970

§ 24311. Renumbered as 68 O.S. § 3105 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24312. Renumbered as 68 O.S. § 3106 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24313. Renumbered as 68 O.S. § 3107 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24313.1. Renumbered as 68 O.S. § 3108 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24314. Renumbered as 68 O.S. § 3109 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24315. Renumbered as 68 O.S. § 3110 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24316. Renumbered as 68 O.S. § 3111 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24317. Renumbered as 68 O.S. § 3112 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24318. Renumbered as 68 O.S. § 3113 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24319. Renumbered as 68 O.S. § 3114 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24320. Renumbered as 68 O.S. § 3115 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24321. Renumbered as 68 O.S. § 3116 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24322. Renumbered as 68 O.S. § 3117 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24323. Renumbered as 68 O.S. § 3118 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24323.1. Renumbered as 68 O.S. § 3119 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24324. Renumbered as 68 O.S. § 3120 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24325. Renumbered as 68 O.S. § 3121 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24326. Renumbered as 68 O.S. § 3122 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24327. Renumbered as 68 O.S. § 3123 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24328. Renumbered as 68 O.S. § 3124 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24329. Renumbered as 68 O.S. § 3125 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24330. Renumbered as 68 O.S. § 3126 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24331. Renumbered as 68 O.S. § 3127 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24332. Renumbered as 68 O.S. § 3128 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24333. Renumbered as 68 O.S. § 3129 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24334. Renumbered as 68 O.S. § 3130 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24335. Renumbered as 68 O.S. § 3131 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24336. Renumbered as 68 O.S. § 3132 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24337. Renumbered as 68 O.S. § 3133 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24338. Renumbered as 68 O.S. § 3134 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24339. Renumbered as 68 O.S. § 3135 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24340. Renumbered as 68 O.S. § 3136 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24341. Renumbered as 68 O.S. § 3137 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24342. Renumbered as 68 O.S. § 3138 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24343. Renumbered as 68 O.S. § 3139 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24344. Renumbered as 68 O.S. § 3140 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24345. Renumbered as 68 O.S. § 3141 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24346. Renumbered as 68 O.S. § 3142 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24347. Renumbered as 68 O.S. § 3143 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24348. Renumbered as 68 O.S. § 3144 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24349. Renumbered as 68 O.S. § 3145 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24350. Renumbered as 68 O.S. § 3146 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24351. Renumbered as 68 O.S. § 3147 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24400. Renumbered as 68 O.S. § 3148 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24401. Renumbered as 68 O.S. § 3149 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24402. Renumbered as 68 O.S. § 3150 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24403. Renumbered as 68 O.S. § 3151 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24404. Renumbered as 68 O.S. § 3152 by Laws 1988, HB 1750, c. 162, § 161, eff. January 1, 1992

§ 24405. [Blank]

§ 24406. [Blank]

§ 24407. [Blank]

§ 24408. [Blank]

§ 24409. [Blank]

§ 24410. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 24411. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

Article 25 - Intangible Personal Property

§ 2501. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2502. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2503. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2504. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2505. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2506. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2507. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2508. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2509. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2510. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2511. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2512. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2513. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2514. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2515. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2516. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2517. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2518. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2519. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

§ 2520. Repealed by Laws 1971, HB 1184, c. 71, § 1, emerg. eff. April 12, 1971

Article 26 - Municipal Taxes on Utilities

§ 2601. Cities and Towns - Public Utilities - Gross Receipts Tax

§ 2602. Operations Under Franchise Excepted

§ 2603. Payment of Tax

§ 2604. Failure To Pay Tax

§ 2605. Tax Lien

Article 27 - Municipal Taxation

§ 2701. Authorization to Tax for Purposes of Municipal Government - Exceptions and Limitations

§ 2702. Contractual Agreements to Assess, Collect and Enforce Taxes and Penalties

§ 2703. Enforcement and Collection

§ 2704. Liens and Priorities

§ 2705. Approval of Taxing Ordinance by Voters

§ 2706. Provisions as Cumulative

Article 28 - Ad Valorem Tax Code

§ 2801. Short Title

§ 2802. Definitions

§ 2802.1. Definitions of Constitutional Terms - Promulgation of Rules

§ 2802.2. Date of Delivery - Date of Payment

§ 2803. Classification of Property for Ad Valorem Taxation - Valuation - Uniform Treatment.

§ 2804. Property Subject to Ad Valorem Taxation

§ 2805. Fees or Taxes in Lieu of Ad Valorem Tax

§ 2806. Construction of Real Property

§ 2807. Construction of Personal Property

§ 2807.1. Livestock Employed in Support of the Family

§ 2808. Additional Definitions

§ 2809. Farm Tractors

§ 2810. Repealed by Laws 1997, HB 1807, c. 294, § 30, emerg. eff. July 1, 1997

§ 2811. Listing and Assessment of unregistered Manufactured Home - Proof of Registration - Used Manufactured Home for Resale.

§ 2812. Listing and Assessment of Manufactured Homes - Homestead Exemption

§ 2813. Listing, Assessment, and Payment of Taxes for Manufacture Homes

§ 2814. Creation of Office of County Assessor in Each County

§ 2815. Oath of County Assessor

§ 2815.1. Actions Against Elected County Officers - Exhaustion of Remedies

§ 2815.2. County Assessor Maintain Current Boundry Description of School Districts

§ 2816. Educational Accreditation for Actual Appraisers of Real Property

§ 2817. Listing and Assessment of Taxable Personal Property and Real Property

§ 2817.1. Fair Cash Value of Locally Assessed Real Property - Improvements

§ 2817.2. Buffer Strip - Program Participation -- Separate Assessment - Responsibilities of Conservation District, Tax Commission, and Conservation Commission

§ 2817.3. Defintions - Exclusion of Property Used for Desulphurization of Gasoline of Diesel Fuel

§ 2818. Value of Return

§ 2819. Taxable Values of Real and Personal Property

§ 2820. Comprehensive Program for Individual Visual Inspection of Taxable Real Property

§ 2821. Physical Inspection of Real Property - Recording of Information - Comprehensive Sales File - Drafting Facilities.

§ 2822. Budget Provision for Visual Inspection of Real Property - Authorization and Levy by County Excise and Budget Board for Visual Inspection Program.

§ 2823. Cost of Comprehensive Program of Visual Inspections - Apportionment - Statement by County Assessor

§ 2824. Special Assistance for Valuation which Requires Specialized Knowledge

§ 2825. Publication of Rules, Regulations and Guides Needed for General Guidance and Assistance of County Assessors.

§ 2826. Appraisers Obtained by Assessor or Assigned by Oklahoma Tax Commission

§ 2827. Books and Records Required to Keep

§ 2828. Comprehensive Report Showing Progress of Visual Inspection Program Submitted to Legislature.

§ 2829. Establishment of Fair Cash Value of Taxable Property - Mass Appraisal Methodology.

§ 2829.1. County Assessor Fee Revolving Fund

§ 2830. Monitoring Progress of Valuation - Guidelines to Determine Extent of Noncompliance - Order to Reimburse - Assessor's Right to Appeal.

§ 2831. Listing and Assessment of Property - Personal Property - Cattle or Livestock - Tangible Personal Property.

§ 2832. Persons Required to List Property for Taxation

§ 2833. Property Owned by 2 or More Persons - Assessment of Interests

§ 2834. Legal Subdivision of Land Owned by 2 or More Persons. - Request to Survey and Plat.

§ 2835. Suitable Blank Forms for Listing and Assessment of Property - Duty to Furnish Forms

§ 2836. List of Taxable Property in County - Meeting with Taxpayers

§ 2837. Assessment of Corporations

§ 2838. Sworn Lists or Schedules of Taxable Property - Statement on Forms

§ 2839. Written Statement Showing Capital Investments in Plant, Equipment, Stock or Merchandise or Material or Property - Requirement of Itemization of Property.

§ 2840. Preparation, Building and Maintenance of Permanent Records by County Assessor

§ 2841. Preparation, Building and Maintenance of Permanent Records by County Assessor.

§ 2842. Form and Balancing of Assessment Roll - Report

§ 2843. Omissions from County Assessor's List - Discovery of Unlisted Property - Assessment.

§ 2844. Omissions in Assessments - Discovery - Assessments

§ 2845. Failure to Assess Real Estate - Assessment

§ 2846. Reassessment of Undervalued and Underassessed Property

§ 2847. Annual Assessments of Railroad, Air Carrier and Public Service Corporation Property

§ 2848. Sworn Lists or Schedules of Taxable Property - Requests for Certain Financial Data.

§ 2849. Repealed by Laws 1988, SB 617, c. 258, § 7, emerg. eff. June 27, 1988

§ 2850. Sworn Lists or Schedules from Transmission Companies

§ 2851. Sworn Statement of Pipeline Companies

§ 2851.2. Task Force on Valuation of Gathering System Assets - Creation, Purpose, Members

§ 2851.3. No Changes - Valuation Methodology of Gas Gathering System Assets

§ 2852. Sworn Statements from Gas, Light, Heat and Power Companies

§ 2853. Statement from Electric Light and Power Companies

§ 2854. Sworn Return from Waterworks and Power Companies

§ 2855. Statement of Aggregate Number of Miles by Sleeping-car Companies and Parlor-car Companies.

§ 2856. Statement Under Oath of Express Companies - Assessment

§ 2857. Failure of Railroad, Air Carrier, or Public Service Corporation to Make Statements or Schedules

§ 2858. Findings as to Assessment of Railroad, Air Carrier and Public Service Corporation Property - Transference of Duties, Powers and Authority to Oklahoma Tax Commission.

§ 2859. Returns of Railroads, Air Carriers and Public Service Corporations - Duties of State Board of Equalization.

§ 2860. Certification of Assessed Valuations

§ 2861. Creation of County Board of Equalization for Each County - Appointment of Members - Tenure of Office - Qualifications - Violations - Penalties.

§ 2862. Oath of Members of County Board of Equalization - Instructional Course - Reimbursement for Expenses

§ 2863. County Boards of Equalization Sessions - Duty of Boards - Appointment of Hearing Officers.

§ 2864. State Board of Equalization - Members - Examination of Assessments - Equalization, Correction, and Adjustments to Assessments.

§ 2865. Findings as to Adjustment and Equalization of Valuation of Property - Powers and Duties.

§ 2866. Equalization Ratio Study - Manner to Conduct Study - Computer System

§ 2867. Abstract Containing Total Amount of Property Listed Prepared by County Assessor.

§ 2868. Tax Rolls Containing Adjustments

§ 2869. Extension on Tax Levies on Tax Rolls - Delivery of Tax Rolls to County Treasurer - Corrections or Changes - Attachment of Tax Rolls to Warrant.

§ 2870. In Case of Destruction or Loss of Tax Lists, Rolls or Abstracts

§ 2871. Corrections or Alterations after Delivery - Board of Tax Roll Corrections - Hearing - Error in Taxes - Right of Appeal

§ 2872. Compensation of Chairman

§ 2873. Authority of Board of Tax Roll Corrections to Modify Valuation of Property

§ 2874. Authority of County Treasurer to Correct Tax Rolls - Clerical Error Certificates.

§ 2875. Creation of Ad Valorem Division - Administration - Director - Duties

§ 2876. Increase of Property Valuation - Notice - Filing of Complaint by Taxpayer - Informal Hearing

§ 2877. Appeal

§ 2877. Appeal

§ 2878. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 2879. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 2880. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 2880.1. Right to Appeal - Notice of Appeal - Duty of District Attorney - Presumption.

§ 2881. Notification of Ad Valorem Tax Assessments - Filing of Complaint - Hearing - Appeal

§ 2882. Compliance with Legal Requirements for Level of Assessment - Filing Complaint - Answer - Burden of Proof - Appeal.

§ 2883. Appeal by County Assessor of Decision of Oklahoma Tax Commission - Notice of Intent to Appeal - Answer - Burden of Proof.

§ 2884. Payment of Full Amount of Taxes with Notice to Appeal

§ 2885. Method to Correct or Abate Assessments or Equalizations

§ 2886. Duty to Pay Taxes Where Illegality of Tax and Laws Provide No Appeal

§ 2887. Property Exempt from Ad Valorem Taxation

§ 2887.1. Charitable Institutions - Request for Exemption

§ 2888. Homestead Exemption

§ 2889. Classifications of Homesteads

§ 2890. Additional Exemption Allowed for Homestead

§ 2890.1. Application for Limit on Fair Cash Value of Homestead Property - Previous Qualifiers - Notification of Change in Homestead

§ 2891. Provision for Forms Used for Homestead Exemption Claims

§ 2892. Filing of Application for Homestead Exemption - Renewal of Application

§ 2893. Determination of Approval or Rejection of Homestead Exemption

§ 2894. Duty to Review Applications for Homestead Exemption

§ 2895. Rejection of Application for Homestead Exemption - Right to Appeal

§ 2896. Separate List and Assessment for Homesteads - Building Used Partially as Dwelling and Partially for Business Purposes - Location and Use of Part of Building - Homestead Consistency.

§ 2897. Effect of Homestead Exemption Laws on Assessment of Property

§ 2898. Effect of Homestead Exemption Laws on Assessment of Property

§ 2899. Report by County Assessors to Tax Commission

Article 28 - Appendix - Rules of the Court of Tax Review

§ Rule 1. Jurisdiction

§ Rule 2. Invoking Jurisdiction Of The Court Of Tax Review

§ Rule 3. Pleadings

§ Rule 4. Clerk Of The Court Of Tax Review

§ Rule 5. Court Of Tax Review Panel

§ Rule 6. Time And Place Of Holding Court And Scheduling Conference

§ Rule 7. Court Reporters

§ Rule 8. Non-Dispositive Orders By The Chief Judge

§ Rule 9. Trial Proceedings In Which The State Board Of Equalization Or The Oklahoma Tax Commission Is The Respondent

§ Rule 10. Orders On Motions To Dismiss, Joint Settlement, And Final Determination

§ Rule 11. Forms

Article 29 - Exemptions, Collections, and Payment

§ 2900. Homestead Exemption - False or Fraudulent Claims for Exemption - Penalties

§ 2901. Claim of Homestead Exemption Fixes Situs of Taxpayer

§ 2902. Manufacturing Facilities - Exemption from Ad Valorem Tax - Definitions - Requirements

§ 2902.1. Dates and Activities to Apply Administration of Oklahoma Statutes

§ 2902.2. Property Moving Through State in Interstate Commerce Exemption- Application

§ 2902.3. Qualified Aircraft Manufacturer - Reimbursement for Ad Valorem Taxes Actually Paid Following the Terrorist Attacks of September 11, 2001

§ 2902.4. Requirements for Ad Valorem Tax Exemption

§ 2903. Rural Water and Sewers Districts Act Property - Exemption

§ 2904. Definitions

§ 2905. Applicability to Persons 65 or Older or Certain Disabled Persons

§ 2906. Disabled or 65 or Older Persons - Filing Claim

§ 2907. Amount of Section 108 Claim - Right to File Claim and Receive Property Tax Relief.

§ 2908. Persons 65 or Older or Totally Disabled Person - Time for Filing claims - Income Tax Credit.

§ 2909. 65 or Older or Totally Disabled Person - Proof Supporting Claim - Forms

§ 2910. 65 or Older or Totally Disabled Person - Audit - Hearing

§ 2911. 65 or older or Totally Disabled Person - Direct Income Tax Credit - Payment.

§ 2912. Taxes on Real Estate to Become a Lien

§ 2913. Ad Valorem Taxes - Due Date - Penalty for Delinquency - Collection of Taxes.

§ 2914. Collection of Taxes - Receipts

§ 2915. Duty of Every Person to Pay Taxes - Statement to Taxpayers

§ 2916. Tax Collection - Mediums of Payment

§ 2917. Tax Receipt Form - List of Items and Rates of Tax Levy.

§ 2918. Numbering of Tax Receipts

§ 2919. Entry upon Payment of Tax

§ 2920. Fraudulent Making of Tax Receipt

§ 2921. Form of Records Kept by County Treasurer

§ 2922. Examination of Duplicate Tax Receipts - Entry into Cash Book

§ 2923. Collections - Apportionment - Distribution

§ 2924. Statement to County Clerk of Amount of Collections Apportioned

§ 2924.1. Statement of Ad Valorem Revenue Collected and To Be Deposited in Common School Fund - Transfer of Monies.

§ 2925. Collection of Taxes, Interest and Costs on Property Sold at Public Sale or Under Court Order.

§ 2926. Request for Immediate Assessment

§ 2927. Repealed by Laws 1992, SB 606, c. 378, § 3, emerg. eff. June 9, 1992

§ 2928. Repealed by Laws 1992, SB 606, c. 378, § 3, emerg. eff. June 9, 1992

§ 2929. Lien - Civil Liability

§ 2930. Payment of Taxes from Property Seized and Sold by Attachment, Execution or Chattel Mortgage

§ 2931. Payment of Taxes upon Removal of Property from County

§ 2932. Duties of Certain Officers to Inform Treasurer of Sales, Levy of Attachments or Removal of Property

§ 2933. Property Sold or Seized before Delivery of Tax Rolls - Assessment

§ 2934. Reduction in Assessed Valuation of Real Estate - Reentry on Tax Rolls

§ 2935. Federal Resettlement or Rural Rehabilitation Projects - Application for Payments Instead of Taxes.

§ 2936. Receipt for Payments from United States - Apportionment and Payment to Political Subdivisions.

§ 2937. Notice to County and Political Subdivision Boards of Apportionment

§ 2938. Application for Payments - Basis - Installments

§ 2939. Agreements with Federal Government for Payments for Performance of Services

§ 2940. Relief from Taxes for Property Acquired for Public Purpose

§ 2941. Release of Liens

§ 2942. Certification of Taxes Sometimes not Required

§ 2943. Mandatory Duties of Officials - Neglect - Penalties

§ 2944. Underassessment of Property Unlawful - Penalties

§ 2945. False or Fraudulent Lists of Taxable Property - Failure or Refusal to Allow Inspection

§ 2946. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 2946.1. Repealed by Laws 1993, SB 336, c. 273, § 16, emerg. eff. July 1, 1993

§ 2946.2. Ad Valorem Task Force - Abolition of

§ 2946.3. Repealed by Laws 1995, HB 1027, c. 246, § 10, eff. November 1, 1995

§ 2946.4. Repealed by Laws 1999, HB 1143, c. 59, § 4, emerg. eff. July 1, 1999

§ 2947. Creation of Computer-Assisted Mass Appraisal Implementation Revolving Fund

§ 2948. Repealed by Laws 1993, SB 336, c. 273, § 16, emerg. eff. July 1, 1993

§ 2949. Heads of Households 62 Years of Age or Older Residing in Certain Manufactured Homes - Exemption

§ 2950. Repealed by Law 2003, HB 1495, c. 8, § 7, emerg. eff. July 1, 2003

§ 2951. Task Force on Ad Valorem Tax Assessment Practicing

Article 30 - Levies

§ 3001. Appropriation - Defined

§ 3002. Making of Financial Statement of Fiscal Conditions - Publication - Filing

§ 3003. Unlawful to Include Revenue not from Ad Valorem Tax in Political Subdivisions Estimate of Probable Income - Exceptions.

§ 3004. Officers to Report Earnings, Cost of Maintenance, and Estimate of Needs

§ 3005. Repealed by Laws 1989, HB 1388, c. 321, § 28

§ 3005.1. County Excise Boards

§ 3006. Meetings of County Excise Board - Organization - Powers and Duties

§ 3007. Order of Proceedings of County Excise Board

§ 3008. Attendance and Opinion of County Attorney - Further Detail as To Items - Restrictions - Assistance.

§ 3009. Sinking Fund - Building Fund and General Fund Requirements - Special Budget Accounts - Departmentalization and Itemization.

§ 3010. Items of Appropriation - Meaning of Terms

§ 3011. Departments Operated Within General Fund - Special Budget and Cash Accounts - Items of Appropriation.

§ 3012. Public Hearings Before Excise Boards

§ 3013. Notice of Hearing - Continuing Hearings - Calling Officials For Examination

§ 3014. Tax Levies - Duties of County Excise Board - Duties of County Assessor - Changes and Corrections - Delivery to County Treasurer.

§ 3015. Apportionment of Millage

§ 3016. Appropriation When Estimate Not Submitted

§ 3017. Computation of Appropriations - Procedure

§ 3018. Cash Fund Balance

§ 3019. Certifying Appropriation - Accounts - Warrants - Certificates of Indebtedness

§ 3020. Convening of Excise Boards - Temporary Appropriations

§ 3021. Supplemental and Additional Appropriations

§ 3022. Municipal Budgets and Levies - Filing - Notice

§ 3023. Examination of Budgets and Levies by Taxpayers - Filing Protests

§ 3024. Creation of Court of Tax Review

§ 3025. Powers and Duties of Court - Continuances

§ 3026. Decision - Correction of Appropriations and Tax Roll - Representation of Counties - Pleading.

§ 3027. Appeals - Finality of Unappealed Decision

§ 3028. Time and Manner of Perfecting Record on Appeal - Determination Without Costs - Setting Case for Hearing.

§ 3029. Mandate from Supreme Court - Correction of Appropriation

§ 3030. Effect of Protest - Refund of Excess Taxes

§ 3031. Payment and Collection of Taxes Not Affected

§ 3032. Warrants and Debts Prohibited During Protest Period - Exceptions

§ 3033. County Clerk to Furnish Budget Forms

Article 31 - Collection of Delinquent Taxes

§ 3101. Taxes as Lien on Real Property

§ 3102. Personal Property Taxes - Notice of Delinquency - Priority of Lien

§ 3103. Personal Tax Lien Record - Filing - Collection of Delinquent Personal Taxes and Penalties - Release of Lien.

§ 3104. Tax Warrants - Forwarding Lien to Another County

§ 3105. Real Property to be Sold for Delinquent Taxes and Special Assessments

§ 3105.1. Authorization to Continue Holding Tax Liens

§ 3106. Notice of Sale - Fees for Publication

§ 3106.1. Renumbered as 68 O.S. 3127.1 by Laws 1997, HB 1338, c. 337, § 5, emerg. eff. July 1, 1997

§ 3107. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3108. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3109. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3110. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3111. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3112. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3113. Redemption From Lien Resulting From Tax Sale

§ 3114. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3115. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3116. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3117. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3118. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3119. Certificate Tax Deed or Resale Tax Deed - Rights Conveyed

§ 3120. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3121. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3122. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3123. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3124. Repealed by Laws 2008, SB 1770, c. 82, § 8, emerg. eff. April 24, 2008

§ 3125. Resale by County of Unredeemed Lands

§ 3126. Advertising Expense

§ 3127. Notice of Resale of Real Estate

§ 3127.1. Repealed by Laws 2006, HB 2361, c. 77, § 8, emerg. eff. July 1, 2006

§ 3128. Publication Costs on Resale, Rate

§ 3129. Sale - Property Bid Off in Name of County - County's Liability to Other Taxing Districts.

§ 3130. Monies Received at Resale Deemed Collections of Tax - Credit and Apportionment

§ 3131. Resale Return

§ 3132. Form of Resale Tax Deed

§ 3133. Prima Facie Evidence, Resale Tax Deed As

§ 3134. Management of Real Estate Purchased by County at Resale

§ 3134.1. Removal of Dilapidated Buildings Acquired at Resale by County

§ 3135. Sale or Auction of Property Acquired at Resale by County

§ 3136. Report of Sale by County of Property Acquired at Resale - Recording

§ 3137. Resale - Property Fund

§ 3138. Conditions Precedent to Action to Restrain Tax Collection

§ 3139. Official Neglect Not to Affect Sale

§ 3140. Procedure to Cancel Deed

§ 3141. Limitation of Action to Recover Land - Payment of Taxes Due

§ 3142. Tax Lien Subject to Other State Lien

§ 3143. Prior Lien of State or Subdivisions Against Public Service Corporations For Delinquent Taxes

§ 3144. Quitclaim Deed to Land Sold Through Error

§ 3145. Survival And Enforcement of Covenants And Restrictions Running With Land After Resale or Certificate Tax Deed

§ 3146. Restrictions and Covenants to Which Law Applicable

§ 3147. Other Rights Surviving to Grantee

§ 3148. Officials - Failure to Perform Duties

§ 3149. Attorney General - Removal of Officials

§ 3150. Officer Derelict in Duty Forfeits Pay

§ 3151. County Treasurer to Account Quarterly

§ 3152. Duties Mandatory - Penalty for Failure to Perform

Article 32 - Documentary Tax Stamp

§ 3201. Imposition of Tax - Definitions

§ 3202. Exemptions

§ 3203. Payment of Taxes - Documentary Stamps - Requirements on Face of Deed or Other Instrument.

§ 3204. Design and Distribution of Stamps - Accounting - Distribution of Funds

§ 3205. Prescription of Rules and Regulations

§ 3206. Offense

Article 33 - Conveyance Documents - Declarations

§ 3301. Repealed by Laws 1991, SB 213, c. 338, § 7, eff. January 1, 1992

Article 34 - Uniform Federal Lien Registration Act

§ 3401. Short Title

§ 3402. Application of Act

§ 3403. Notices of Liens, Certificates and Other Notices Affecting Federal Tax Liens

§ 3404. Effect of Certification of Notices of Liens, Certificates, or Other Notices Affecting Federal Liens

§ 3405. Filing or Refiling of Notices

§ 3406. Fees

§ 3407. Application and Construction of Act

Article 35 - Oklahoma Federal Facilities Development Act

§ 3501. Short Title

§ 3502. Legislative Findings and Intent

§ 3503. Definitions

§ 3504. Quarterly Incentive Payments for Political Subdivisions - Qualifications

§ 3505. Transfer of Funds to Ensure Availability of Incentive Payments

§ 3506. Filing of Claim by Political Subdivision - Issuance of Warrant to Political Subdivision

§ 3507. Incentive Payments Received by Political Subdivisions

§ 3508. Promulgation of Necessary Rules

Article 36 - Oklahoma Quality Jobs Program Act

§ 3600. Repealed by Laws 2002, HB 2328, c. 112, § 4, eff. December 31, 2002

§ 3601. Short Title

§ 3602. Intent of Legislature

§ 3603. Definitions

§ 3604. Quarterly Incentive Payments - Application - Qualifications and Requirements

§ 3604.1. Quarterly Incentive Payments to Qualified Federal Contractors

§ 3605. Creation of Quality Jobs Program Incentive Payment Fund

§ 3606. Claim for Incentive Payments

§ 3607. Eligibility to Receive Credits or Exemptions

§ 3608. Promulgation of Rules

§ 3609. Penalty for False or Fraudulent Information

§ 3610. Triennial Report by Oklahoma Department of Commerce

§ 3611. Payroll Described for Purposes of Payroll Projection

§ 3612. Establishment and Jobs

Article 36A - Compete with Canada Film Act

§ 3621. Short Title

§ 3622. Legislative Findings

§ 3623. Definitions

§ 3624. Oklahoma Film Enhancement Rebate Program - Amounts - Requirements

§ 3625. Oklahoma Film Enhancement Rebate Program Revolving Fund

§ 3626. Termination of Compete with Canada Film Act

Article 36B - Oklahoma Quality Jobs Incentive Leverage Act

§ 3651. Short Title

§ 3652. Purpose

§ 3653. Definitions

§ 3654. Obligations - Economic Development Incentives - Payments

§ 3655. Amount of Investment and Expenditure - Principal Amount

§ 3656. Credit Enhancement Reserve Fund - Financing

§ 3657. Quality Jobs Program Incentive Leverage Fund

§ 3658. Incentive Payments - Irrevocable Election - Tax Credit

§ 3659. Withholding Taxes - Apportionment

§ 3660. Ceasing to Qualify for Incentive Payment - Liabilities

Article 37 - Saving Quality Jobs Act

§ 3701. Short Title

§ 3702. Legislative Intent - Incentives

§ 3703. Definitions

§ 3704. Incentive Payments - Qualifications

§ 3705. Claiming of Premium Payments - Calculation - Application

§ 3706. Creation of Saving Quality Jobs Premium Payment Fund.

§ 3707. Claim for Premium Payment - Verification of Actual Gross Payroll for New Direct Jobs - Issuance of Warrant

§ 3708. High Impact Projects

§ 3709. High Impact Projects Payments Fund

§ 3710. Promulgation of Rules to Implement Duties under Act

§ 3711. Upon Approval, Agreement Exists between Establishment and State for Continuing Payments - False or Fraudulent Information - Penalty.

§ 3712. Triennial Report of Oklahoma Department of Commerce

Article 38 - Former Military Facility Development Act

§ 3801. Short Title

§ 3802. Incentive Payments - Qualifications - Former Military Facility - Determination of Meeting Qualifications.

§ 3803. Creation of Former Military Facility Projects Fund

§ 3804. Claim for Payment with Oklahoma Tax Commission - Issuance of Warrant

§ 3805. Application of Prohibition to Establishment Receiving Incentive Payments

§ 3806. Promulgation of Rules by Department of Commerce and Tax Commission

§ 3807. False or Fraudulent Application, Claim, Report, Return, Statement, Invoice or Other Instrument

§ 3808. Report Documenting New Direct Jobs Created under Act and Fiscal Analysis

Article 39 - Small Employer Quality Jobs Incentive Act

§ 3901. Short Title

§ 3902. Intent of Legislature

§ 3903. Definitions

§ 3904. Annual Incentive Payments

§ 3905. Filing of Quarterly Reports with Oklahoma Tax Commission

§ 3906. Creation of Small Employer Quality Jobs Incentive Payment Fund

§ 3907. Promulgation of Rules

§ 3908. Penalties for Violations

§ 3909. Incentive Payment - Eligibility to Receive Credits or Exemptions

§ 3910. Triennial Report

21st Century Quality Jobs Incentive Act

§ 3911. Short Title

§ 3912. Legislative Intent

§ 3913. Definitions

§ 3914. Quarterly Incentive Payments - Amount - Applications - Qualifications - Report

§ 3915. Quarterly Reports - Tax Commission to Determine Whether Establishment Meets Requirements

§ 3916. 21st Century Quality Jobs Incentive Payment Fund

§ 3917. Authority to Promulgate Rules

§ 3918. False or Fraudulent Application, Claim, Report, Statement, etc. - Penalty

§ 3919. Ineligible to Receive Certain Other Credits or Exemptions

§ 3920. Department of Commerce Report

Article 40 - Funds Available for Appropriation

§ 4001. Repealed by Laws 2004, HB 2660, c. 322, § 16, eff. December 1, 2004

§ 4002. Home-Based Support Quality Assurance Assessment

Article 41 - Oklahoma Specialized Quality Investment Act

§ 4101. Short Title

§ 4102. Legislative Intent

§ 4103. Definitions

§ 4104. Quality Investment Agreements - Payment Limits - Procedures - Requirements

§ 4105. Specialized Quality Investment Payment Fund

§ 4106. Payment Claims - Time for Filing - Review

§ 4107. Ineligibility to Receive Credits or Exemptions Under Other Provisions of Law

§ 4108. Rules

§ 4109. False or Fraudulent Applications, Claims, Statements, etc. - Penalties

Oklahoma Quality Investment Act

§ 4201. Short Title

§ 4202. Purpose of Act - Legislative Intent - Incentive Expenditures

§ 4203. Definitions

§ 4204. Quality Investment Contracts - Annual Incentive Payments - Requirements and Qualifications - Payment Limits

§ 4205. Payment Claims - Time for Filing - Review - Application for Additional Incentive Payments for New Capital Improvement Projects

§ 4206. Applications From At-Risk Establishments - Review - Recommendations - Incentive Limitations

§ 4207. Ineligibility to Receive Credits or Exemptions Under Other Provisions of Law

§ 4208. Rules

§ 4209. False or Fraudulent Applications, Claims, Statements, etc. - Felony - Penalties and Punishment - Repayment

§ 4210. Performance Review

Oklahoma Quality Events Incentive Act

§ 4301. Short Title

§ 4302. Portion of Sales Tax Revenues to Promote Certain Events

§ 4303. Definitions

§ 4304. Designation of Events - Submission of Forms

§ 4305. Disclosure of Local Support Amounts - Verification - Payment

§ 4306. County or Municipality Tax Proceeds Not Affected

§ 4307. Total Payment Limits

§ 4308. Conclusion of Approved Quality Event - Payment in Prescribed Time

§ 4309. Rule Promulgation

§ 4310. Reports

§ 4311. Payment if Program Ceases - Right to Enforcement

Article 44- Lake Murray Area Infrastructure Support Act

§ 4401. Short Title

§ 4402. Legislative Findings

§ 4403. Definitions

§ 4404. Obligations of the Department of Tourism and Recreation and Duties of the Tax Commission

§ 4405. Proceeds From Levy of Sales Tax Not Affected by Act - Act Not Applicable Unless Commission Approves

§ 4406. Portion of Sales Tax Revenues Must be Remittted to Oklahoma Tourism and Recreation Department Revolving Fund - Use of Funds

Article 50 - Property Tax Relief

§ 5001. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5002. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5003. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5004. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5005. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5006. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5006.1. Mailing Address of Tax Commission Printed on Forms

§ 5007. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5008. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

§ 5009. Repealed by Laws 1988, HB 1750, c. 162, § 165, eff. January 1, 1992

Article 50A - Sales Tax Relief Act

§ 5010. Short Title

§ 5011. Eligibility for Relief

§ 5012. Gross Household Income

§ 5013. Claims For Relief - Credit - Refund

§ 5014. Information Required to Claim for Sales Tax Relief

§ 5015. Audit of Claims - Notice of Incorrect Amount - Hearing

§ 5016. Additional Penalty for False or Fraudulent Information

Article 51 - Documentary Stamp Tax

§ 5101. Renumbered as 68 O.S. § 3201 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5102. Renumbered as 68 O.S. § 3202 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5103. Renumbered as 68 O.S. § 3203 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5104. Renumbered as 68 O.S. § 3204 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5105. Renumbered as 68 O.S. § 3205 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5106. Renumbered as 68 O.S. § 3201 by Laws 1988, HB 1750, c. 162, § 160, eff. January 1, 1992

§ 5107. Repealed by Laws 1980, HB 1851, c. 68, § 1, emerg. eff. April 10, 1980

Article 52 - Revaluation of Taxable Property

§ 5201. Renumbered as 68 O.S. § 2481.1 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5202. Renumbered as 68 O.S. § 2481.2 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5203. Renumbered as 68 O.S. § 2481.3 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5204. Renumbered as 68 O.S. § 2481.4 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5205. Renumbered as 68 O.S. § 2481.5 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5206. Renumbered as 68 O.S. § 2481.6 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5207. Renumbered as 68 O.S. § 2481.7 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5208. Renumbered as 68 O.S. § 2481.8 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5209. Renumbered as 68 O.S. § 2481.9 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5210. Renumbered as 68 O.S. § 2481.10 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5211. Renumbered as 68 O.S. § 2481.11 by Laws 1968, HB 1229, c. 153, § 4, emerg. eff. April 9, 1968

§ 5212. Repealed by Laws 1968, HB 1229, c. 153, § 5, emerg. eff. April 9, 1968

Article 53 - Vehicle Tax Stamps

§ 5301. Imposition of Tax on New Vehicles and Vessels in Lieu of Ad Valorem Tax

§ 5302. Affixing of Stamp Prior to Sale and Registration - Amount of Stamp

§ 5303. Repealed by Laws 1984, HB 1832, c. 195, § 9, eff. January 1, 1985

§ 5304. Purchase of Stamps - Form - Distribution - Custody

§ 5305. Apportionment of Revenue

§ 5306. Definitions

§ 5307. Repealed by Laws 1978, SB 264, c. 216, § 6, emerg. eff. April 21, 1978

Article 54 - Farm Equipment Tax

§ 5401. Tax in Lieu of Ad Valorem Tax on Whole Goods Inventories

§ 5402. Tax Stamps

§ 5403. Tax Stamps - Requirements - Distribution

§ 5404. Apportionment of Tax Stamp Collections - Report

Article 55 - Reserved

§ Artcile 55. Reserved

Article 56 - Reserved

§ Article 56. Reserved

Article 57 - Reserved

§ Article 57. Reserved

Article 58 - Reserved

§ Article 58. Reserved

Article 59 - Reserved

§ Article 59. Reserved

Article 60 - Aircraft Excise Tax

§ 6001. Definitions

§ 6002. Levy of Excise Tax on Purchase Price of Aircraft

§ 6003. Exempt Aircraft

§ 6003.1. Repealed by Laws 2009, SB 243, c. 424, § 1, emerg. eff. June 1, 2009

§ 6004. Report by Licensed Dealer in Aircraft

§ 6005. Revenue Distribution

§ 6006. Failure or Refusal to Pay Tax - Sale of Aircraft

§ 6007. Authority to Promulgate Rules and Regulations

Article 61 - Workers' Compensation Assessment Rebate Fund

§ 6101. Rebate Entitlement

§ 6102. Creation of Workers' Compensation Assessment Rebate Fund

Chapter 2 - Miscellaneous Tax Provisions

§ 50001. Levy on Percentages of Fire Insurance Gross Premiums - Fire Marshal Fund.

§ 50002. Lost Cigarette and Tobacco Stamps - Refunds

§ 50003. Return of Stamps Found After Refund

§ 50004. Coin-Operated Amusement Devices - Location and Hours of Operation - Licensing

§ 50005. Creation of Office

§ 50006. Qualifications

§ 50007. Oath - Duties - Expenses

§ 50008. Term of Office - Removal - Compensation

§ 50009. Political Activity Prohibited

Oklahoma Tourism Promotion Act

§ 50010. Short Title

§ 50011. Definitions

§ 50012. Repealed by Laws 2006, 2nd Extr. Sess., HB 1174, c. 44, § 19, eff. July 1, 2007

§ 50013. Repealed by Laws 2006, 2nd Extr. Sess., HB 1174, c. 44, § 19, eff. July 1, 2007

§ 50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund

§ 50015. Creation of Oklahoma Tourism Promotion Advisory Committee

§ 50016. Master Capital Improvement Plan for State Park and Recreation Facilities

Amusement Tax

§ 50100. Definitions

§ 50101. Admission Charge Tax

§ 50102. Tax Due Date - Taxpayer Reports - Required Information

Oklahoma Waste Tire Recycling Act

§ 53001. Renumbered as 27A O.S. § 2-11-401 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53002. Renumbered as 27A O.S. § 2-11-402 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53003. Renumbered as 27A O.S. § 2-11-403 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53004. Renumbered as 27A O.S. § 2-11-404 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53005. Renumbered as 27A O.S. § 2-11-405 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53006. Renumbered as 27A O.S. § 2-11-406 by Laws 1993, c. 145, § 359, eff. July 1, 1993

§ 53007. Renumbered as 27A O.S. § 2-11-407 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53008. Renumbered as 27A O.S. § 2-11-408 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53009. Renumbered as 27A O.S. § 2-11-409 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

§ 53010. Renumbered as 27A O.S. § 2-11-410 by Laws 1993, HB 1002, c. 145, § 359, emerg. eff. July 1, 1993

Oklahoma Research and Development Incentives Act

§ 54001. Short Title

§ 54002. Definitions

§ 54003. Purchaser Primarily Engaged in Computer Services and Data Processing Exemption.

§ 54004. Sales Tax Refund

§ 54005. Exemption for Sales to Computer Services, Data Processing or Research and Development Facility.

§ 54006. Credit for Increase in Employees Engaged in Computer Services

Mobile Telecommunications

§ 55001. Definitions

§ 55002. Provision of an Electronic Database

§ 55003. Limitations

§ 55004. Tax Liabilities