Oklahoma Title 68 — Revenue and Taxation

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 tit. 68, § 106— Repealed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