| § 68-12-1213. Renumbered as § 1213 of this title by Laws 1965, c. 215, § 2. |
| § 68-21-103. Renumbered as § 2103 of this title by Laws 1965, c. 215, § 3. |
| § 68-101. Tax code. |
| § 68-102. Creation - Duties, powers and authority - Membership - Appointment and confirmation - Removal -Term - Vacancies - Residency - Administrator. |
| § 68-102.1. Salaries. |
| § 68-102.2. Political activities by members of Tax Commission prohibited. |
| § 68-102.3. Additional duties and compensation for commissioners. |
| § 68-103. Conduct of hearings - Production of books and records - Perjury. |
| § 68-104. Employees and expenses - Bonds. |
| § 68-105. Attorneys for Commission. |
| § 68-105.1. Designation of peace officer to conduct personnel investigations and background checks. |
| § 68-106. Repealed by Laws 2010, c. 413, § 30, eff. July 1, 2010. |
| § 68-107. Disbursements to be within appropriations. |
| § 68-108. Schedule of fees and charges - Transcripts and other services. |
| § 68-109. Legislative intent. |
| § 68-110. Repealer. |
| § 68-112. Tax Commission Fund - Credits for all miscellaneous receipts. |
| § 68-113. Tax Commission Reimbursement Fund - Full-time employees. |
| § 68-114. Payment of fees for employees in performance of duties. |
| § 68-116. Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund. |
| § 68-117. Electronic access to data and reports. |
| § 68-118. Written estimate of revenue gain or loss and written statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues. |
| § 68-119. Notice to vendors in annexed territory of applicable sales tax rate. |
| § 68-201. Purpose of Article. |
| § 68-202. Definitions. |
| § 68-203. Enforcement by Tax Commission - Rules – Electronic filing. |
| § 68-204. Records of official acts of Commission - Fees. |
| § 68-205. Records and files of Commission confidential and privileged - Exceptions - Report. |
| § 68-205.1. Municipal sales tax - Report of certain information. |
| § 68-205.2. See the following versions: |
| § 68-205.2v1. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds. |
| § 68-205.2v2. Claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds. |
| § 68-205.3. Repealed by Laws 2012, c. 256, § 2, eff. Nov. 1, 2012. |
| § 68-205.4. Repealed by Laws 2013, c. 227, § 21, eff. Nov. 1, 2013. |
| § 68-205.5. Posting of delinquent taxes list on Internet - Notice - Removal - Liability limitation. |
| § 68-205.6. Disclosure of taxpayers who claimed tax credits. |
| § 68-206. Examinations or investigations. |
| § 68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and expenses. |
| § 68-207. Hearings by Tax Commission. |
| § 68-208. Notice of hearing. |
| § 68-209. Notice to Commission's attorney before judicial hearing - Costs. |
| § 68-210. Bonds. |
| § 68-211. Return of deposited money or securities to taxpayer. |
| § 68-212. Cancellation or refusal of license or permit. |
| § 68-212.1. Definitions. |
| § 68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture of bond and collection of amount due. |
| § 68-214. Release of property from lien - Execution and recording. |
| § 68-215. Collection of taxes, penalties, in same manner as personal debt. |
| § 68-216. Extension of time for filing return. |
| § 68-216.1. Repealed by Laws 1999, c. 390, § 16, emerg. eff. June 8, 1999. |
| § 68-216.2. Tax amnesty program. |
| § 68-216.3. Voluntary Compliance Initiative. |
| § 68-217. Interest and penalties on delinquent taxes; interest on refunds. |
| § 68-218. Remittance of taxes and fees - Dishonored checks - ATMs in Commission facilities. |
| § 68-218.1. False or bogus check - Penalties. |
| § 68-219. Compounding, settlement or compromise of controversies, judicial approval in certain cases. |
| § 68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement agreement - Considerations. |
| § 68-220. Waiver or remission of interest or penalties. |
| § 68-221. Reports or returns by taxpayer. |
| § 68-221.1. Date of postmark deemed to be date of delivery or of payment. |
| § 68-222. Procedure on default of taxpayer in enumerated matters. |
| § 68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or failure to file report or return. |
| § 68-224. Declaration of termination of taxable period and acceleration of assessment. |
| § 68-225. Appeals. |
| § 68-226. Action to recover taxes as additional remedy to aggrieved taxpayer. |
| § 68-227. Erroneous payments - Claims for refund - Demand for hearing. |
| § 68-227.1. Illegal or invalid state tax laws - Process for obtaining refund of amounts paid. |
| § 68-228. Hearings on claims for refunds. |
| § 68-228.1. Payment of refunds. |
| § 68-229. Refunds - Interest. |
| § 68-230. Certificate of indebtedness to state - Recording and indexing - Lien status. |
| § 68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording and indexing - Lien status - Execution - Costs and expenses. |
| § 68-231.1. Additional penalty for failure to pay delinquent taxes. |
| § 68-231.2. Attachment of assets of delinquent taxpayer. |
| § 68-231.3. Recovery of fees and costs by Tax Commission. |
| § 68-232. Injunction proceedings. |
| § 68-233. Municipalities - Procedure when taxes delinquent. |
| § 68-234. Lien for unpaid taxes, interest and penalties. |
| § 68-235. Fiduciaries - Final accounts. |
| § 68-236. Agents, accountants, attorneys or other persons representing taxpayers before Commission. |
| § 68-237. Taxes imposed by other States. |
| § 68-238. Conduct of business or activities without license or permit. |
| § 68-238.1. State licenses – Collection of income taxes – Notification - Definitions. |
| § 68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary action. |
| § 68-239. Continuance of business or operations after forfeiture of required bond. |
| § 68-240. Failure or refusal to file report or return - Penalty. |
| § 68-240.1. False return or return with intent to defraud - Penalty. |
| § 68-241. False or fraudulent reports, returns - Penalty - Venue. |
| § 68-242. False entries or neglect to make entries - Penalty - Venue. |
| § 68-243. Evidence and witnesses - Penalty - Venue. |
| § 68-244. False answers to questions or false affidavits. |
| § 68-245. Verification of reports or returns. |
| § 68-246. Penalty. |
| § 68-247. Additional penalty for filing return or report containing insufficient information to determine correctness of tax liability - Purpose. |
| § 68-248. Commission may require taxpayer to furnish certain information. |
| § 68-249. Tax preparers - Duties - Violations - Penalties. |
| § 68-250. Register of tax warrants - Establishment and maintenance - Public inspection. |
| § 68-251. Filing petitions and applications for collection of delinquent taxes by mail. |
| § 68-252. Attorney General - Duty to prosecute actions to collect certain taxes. |
| § 68-253. Corporations or limited liability companies - Filing assessment for certain unpaid taxes - Liability of principal officers, managers or members. |
| § 68-254. Garnishment proceeding to collect delinquent taxes, penalties or interest. |
| § 68-255. Contracting with debt collection agency to collect delinquent taxes. |
| § 68-255.1. Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994. |
| § 68-256. Taxpayer assistance program. |
| § 68-257. Notice of changes in state tax law. |
| § 68-258. Service of summons or notice in state tax proceedings. |
| § 68-259. Additional penalty in criminal proceedings for violating state tax law. |
| § 68-260. Repealed by Laws 2006, c. 327, § 8, eff. July 1, 2006. |
| § 68-261. Data processing services - Bonds - Contracts. |
| § 68-262. Audits of entities believed to owe additional taxes. |
| § 68-263. Attachment of sums due taxpayer from state. |
| § 68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty. |
| § 68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund. |
| § 68-270. Certification of credit qualification – Report of credits claimed and allowed. |
| § 68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase sales and use collection. |
| § 68-282. Ban on class action suits related to the gross receipts tax on mixed beverages. |
| § 68-301. Definitions. |
| § 68-302. Stamp excise tax upon sale, use, gift, possession or consumption of cigarettes. |
| § 68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues. |
| § 68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue. |
| § 68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues. |
| § 68-302-4. Additional excise tax on cigarettes - Rate - Apportionment. |
| § 68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate - Apportionment. |
| § 68-302-6. Cigarette and Tobacco Tax Advisory Committee. |
| § 68-303. Purpose of tax - Disposition of revenue. |
| § 68-304. Licenses - Fees - Conditions - Revocation or suspension. |
| § 68-305. Stamps required - Seizure. |
| § 68-305.1. Unlawful affixing of stamp – Prima facie evidence of violation. |
| § 68-305.2. Revolving fund for Office of Attorney General. |
| § 68-306. Sale, when tax not paid or stamps not affixed. |
| § 68-307. Consumer bringing cigarettes from without state as retailer. |
| § 68-308. Purchase, manufacture, custody and sale of stamps. |
| § 68-309. Carriers transporting cigarettes. |
| § 68-310. Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994. |
| § 68-311. Sale of stamps to wholesalers or jobbers at discount as compensation for costs incurred. |
| § 68-312. Records and reports. |
| § 68-312.1. Procedures for maintaining records and filing reports - Required information. |
| § 68-313. Wholesale and retail stocks to be kept separate. |
| § 68-314. Salesmen for manufacturers - Records and reports. |
| § 68-315. Inspections and examinations. |
| § 68-316. Offenses - Penalties. |
| § 68-317. Unlawful sale, use and manufacture of stamps, impressions, etc. - Forgery - Counterfeiting. |
| § 68-317.1. Delivery sale to underage individual. |
| § 68-317.2. Requirements for delivery sale – Certification from prospective customer – Verification of information provided - Notice. |
| § 68-317.3. Contents of notice. |
| § 68-317.4. Mailing or shipping – Documents – Conspicuous statement – Proof of legal minimum purchase age – Proof of collection and remission of tax. |
| § 68-317.5. Filings with Tax Commission. |
| § 68-317.6. Collection and remission of taxes. |
| § 68-317.7. Violations - Penalties. |
| § 68-317.8. Actions to prevent or restrain violations. |
| § 68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on discrimination. |
| § 68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or jobbers - Release of surety or security - Multiple licenses. |
| § 68-321. Exemptions from tax. |
| § 68-322. Rules and regulations. |
| § 68-323. Restricted to sale or distribution to inmates - Possession by others. |
| § 68-324. Compliance with law. |
| § 68-325. Continuity of law. |
| § 68-326. Short title. |
| § 68-327. Definitions. |
| § 68-328. Sales at less than cost; penalty. |
| § 68-329. Cost to wholesaler; meaning. |
| § 68-330. Cost to the retailer; meaning. |
| § 68-331. Sales by a wholesaler to a sub-jobber. |
| § 68-332. Sales by a wholesaler to a wholesaler. |
| § 68-333. Combination sales. |
| § 68-334. Sales exceptions. |
| § 68-335. Advertising of certain sales; good faith. |
| § 68-336. Sales contracts void. |
| § 68-337. Admissible evidence. |
| § 68-338. Sales outside ordinary channels of business; effect. |
| § 68-339. Cost survey; admissibility. |
| § 68-340. Association empowered to file suits. |
| § 68-341. Cancellation of license for violations. |
| § 68-342. Partial unconstitutionality. |
| § 68-343. Violations - Injunctions - Damages. |
| § 68-344. Enforcement of act. |
| § 68-345. Licenses required. |
| § 68-346. Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits. |
| § 68-347. Inapplicability of certain provision to certain tribes or nations or their licensees. |
| § 68-348. Definitions. |
| § 68-349. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010. |
| § 68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps. |
| § 68-350. Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes. |
| § 68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler. |
| § 68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission. |
| § 68-352. Disposition of revenues. |
| § 68-360. Repealed by Laws 2004, c. 266, § 9, emerg. eff. May 6, 2004. |
| § 68-360.1. Short title. |
| § 68-360.2. Declaration of public policy. |
| § 68-360.3. Definitions. |
| § 68-360.4. Certification by manufacturer. |
| § 68-360.5. Nonresident or foreign nonparticipating manufacturers - Appointment of agent - Appointment of Secretary of State. |
| § 68-360.5-1. Joint and several liability of importers of nonparticipating manufacturer's brand families. |
| § 68-360.6. Submission of information by stamping agents – Escrow deposits. |
| § 68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure and forfeiture - Injunction. |
| § 68-360.8. Placement of products on directory – Issuance of license – Certification of compliance – Due dates for reports – Recovery of costs. |
| § 68-360.9. Listing of nonparticipating manufacturers in the Oklahoma Tobacco Directory - Bond. |
| § 68-380. Use or possession of cigarette rolling vending machines. |
| § 68-401. Definitions. |
| § 68-402. Amount of tax. |
| § 68-402-1. Additional tax on tobacco products - Rates - Apportionment of revenues. |
| § 68-402-2. Additional tax on tobacco products - Rates - Apportionment of records. |
| § 68-402-3. Tobacco products tax in addition to tax levied in Sections 402 to 402-2 - Rates - Apportionment. |
| § 68-403. Payment by affixing stamps. |
| § 68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of excise taxes. |
| § 68-403.2. Unlawful affixing of stamp – Prima facie evidence of violation. |
| § 68-404. Transactions subject to taxation - Revenue purpose - Disposition of revenue. |
| § 68-405. Repealed by Laws 1994, c. 278, § 38, eff. Sept. 1, 1994. |
| § 68-406. Wholesalers and jobbers supplying and charging retailers with stamps. |
| § 68-407. Regulations - Punishment for prohibited practices or hindering inspection. |
| § 68-408. Purchase and sale of stamps - Design, etc. - Bond from manufacturer of stamps - Matters to appear on stamps. |
| § 68-409. Offenses respecting stamps. |
| § 68-410. Administration and enforcement of Article. |
| § 68-411. Temporary, transient or itinerant business. |
| § 68-412. Unstamped merchandise - Surety or bond - Tax. |
| § 68-413. Carriers - Transportation of tobacco products and cigars - Sales - Statement of consignment - Examination of records - Monthly reports. |
| § 68-414. Trucks and vehicles - Unstamped merchandise. |
| § 68-415. License of purchasers of unstamped products. |
| § 68-417. Unstamped or unlawfully stamped tobacco products - Seizure. |
| § 68-418. Transportation or possession of unstamped tobacco products - Penalties - Unlawful affixing of stamp - Administrative fines - Revocation of license. |
| § 68-419. Exempt sales. |
| § 68-420. Rules and regulations. |
| § 68-420.1. Maintenance of copies of invoices or equivalent documentation. |
| § 68-421. Restriction on exempt sales - Possession by others. |
| § 68-422. Sellers. |
| § 68-423. Intention of Legislature. |
| § 68-424. Application of §§ 425 to 428 of this title. |
| § 68-425. Definitions. |
| § 68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband tobacco products. |
| § 68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting, reporting and remitting tax. |
| § 68-427.1. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010. |
| § 68-427.2. Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010. |
| § 68-428. Seizure and forfeiture of untaxed tobacco products - Authority of peace officers - Cooperation with Tax Commission. |
| § 68-429. Disposition of revenues. |
| § 68-450.1. Definitions. |
| § 68-450.2. Levy of tax - Calculation. |
| § 68-450.3. Manner of payment of tax - Intent and purpose of act. |
| § 68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in administrative, civil and criminal proceedings. |
| § 68-450.5. Immediate assessment and collection of tax - Delinquency - Penalties. |
| § 68-450.6. Exemptions from tax. |
| § 68-450.7. Disposition of revenues. |
| § 68-450.8. Civil and criminal penalties - Immunities. |
| § 68-450.9. Reuse of used stamp prohibited - Penalty. |
| § 68-451. Capital Improvement Fund. |
| § 68-452. Expenditure of funds. |
| § 68-500.1. Short title. |
| § 68-500.2. Legislative intent and purpose. |
| § 68-500.3. Definitions. |
| § 68-500.4. Levy of tax. |
| § 68-500.4A. Levy of tax equal to reduction in federal excise tax. |
| § 68-500.5. Presumptions. |
| § 68-500.6. Apportionment of gasoline and compressed natural gas tax. |
| § 68-500.6a. Distribution of tax revenue. |
| § 68-500.7. Apportionment of diesel fuel tax. |
| § 68-500.8. Measurement of tax on importer gallons and supplier gallons. |
| § 68-500.9. Taxation of motor fuels held in inventory on date of increase in tax rate. |
| § 68-500.10. Exemptions from motor fuels tax. |
| § 68-500.10-1. Ethanol credit – Refund claims process. |
| § 68-500.11. Perfecting exemption for exports. |
| § 68-500.12. Regulations for exempt use of kerosene. |
| § 68-500.13. Procedures for tax exempt sales of motor fuel to governmental agencies. |
| § 68-500.14. Perfection of certain exemptions by refund claim. |
| § 68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed diesel fuel. |
| § 68-500.16. Procedures for claiming refund - Investigations - Credit in lieu of refund. |
| § 68-500.17. Interest on refund. |
| § 68-500.18. Payment of tax by licensed occasional importers and licensed bonded importers. |
| § 68-500.19. Election regarding fuel removals from out-of-state terminals. |
| § 68-500.20. Precollection and remittance of tax by suppliers. |
| § 68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal operators. |
| § 68-500.22. Election by eligible purchasers to defer motor fuel tax remittance. |
| § 68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by Commission. |
| § 68-500.24. Suppliers' entitlement to credit for uncollectible taxes. |
| § 68-500.25. Remittance of motor fuel taxes by licensed tank wagon operator-importers. |
| § 68-500.26. Remittance by electronic funds transfer required. |
| § 68-500.27. Retainage of 0.1% of tax for administrative costs. |
| § 68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate consumer or vendor. |
| § 68-500.29. Diversions of motor fuel - Payment of tax. |
| § 68-500.30. Deferred payment by vendors without eligible purchaser. |
| § 68-500.31. Blending untaxed materials with taxed fuels - Remittance of tax. |
| § 68-500.32. Importation of motor fuel in tank wagons - Destination within 25 miles of border - Remittance of tax. |
| § 68-500.33. Licenses. |
| § 68-500.34. License application process. |
| § 68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond. |
| § 68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of discontinuance, sale or transfer of business. |
| § 68-500.37. Supplier reports. |
| § 68-500.38. Statement of operations - Licensed occasional importers, licensed bonded importers and licensed tank wagon importers. |
| § 68-500.39. Statement of operations by terminal operators - Inventory records - Reports by out-of-state terminal operators. |
| § 68-500.40. Final report and payment of tax upon termination of business or cancellation of license - Termination of certain licenses - Application by former licensees for eligible purchaser status. |
| § 68-500.41. Exporter reports. |
| § 68-500.42. Licensed transporter reports. |
| § 68-500.43. Payment of tax by consumer. |
| § 68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators exempted - Split loads - Posting of notice - Penalties. |
| § 68-500.46. Legitimate diversions or erroneous information on shipping paper - Relief. |
| § 68-500.47. Reliance on certain representations. |
| § 68-500.48. Sale or delivery of motor fuel without payment of taxes prohibited - Exceptions - Penalties. |
| § 68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon boarding - Advance notification - Penalties - Seizure. |
| § 68-500.50. Conditions for importers prior to bringing undyed and untaxed fuel into state - Penalties - Seizure. |
| § 68-500.51. Export of motor fuel without license prohibited - Exemption - Penalties. |
| § 68-500.52. Use of dyed fuel on public highways prohibited - Exceptions - Penalties. |
| § 68-500.53. Failure to obtain required licenses - Penalties. |
| § 68-500.54. Certain statements on shipping papers prohibited. |
| § 68-500.55. Notice to be provided and posted with dyed diesel fuel. |
| § 68-500.56. Shipping papers to meet tamper-resistant standards. |
| § 68-500.57. Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in diesel fuel - Joint and several liability of certain entities, officers and employees. |
| § 68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper requirements - Presumption. |
| § 68-500.60. Inspections. |
| § 68-500.61. Audits and examinations - Penalties. |
| § 68-500.62. Taxation of motor fuel inventory not taxed under predecessor statutes. |
| § 68-500.63. Sale of motor fuels by Indian tribes. |
| § 68-500.64. Tax payment reimbursement contracts - Reimbursement option - Notification - Security. |
| § 68-501. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.2. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.3. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.4. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.5. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.6. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-502.7. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-504. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-504.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-505. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-506. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-507. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-508. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-509. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-509.1. Repealed by Laws 1993, c. 146, § 29. |
| § 68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on public highways. |
| § 68-510. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-510.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-511. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-512. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-513. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-514. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-515. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-516. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-517. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-518. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-519. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-520. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-521. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-522. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-522.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-523. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-523.1. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-524. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-525. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-526. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-527. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-530. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-531. Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996. |
| § 68-601. Definitions. |
| § 68-602. Purpose of Article - Apportionment and use of revenues. |
| § 68-602.1a. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-602.2. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-603. Levy of tax - Retention of portion for proper remission. |
| § 68-603.1. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.1. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.2. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.3. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.4. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.5. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.6. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-604.7. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-605. Exemptions. |
| § 68-606. Accrual of liability - Persons liable - Exemptions. |
| § 68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with other states to collect taxes. |
| § 68-607.1. Operation of vehicle without proper display of identification credentials - Penalties. |
| § 68-607.2. Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004. |
| § 68-608. Display of license - Operating vehicle without license - Penalties - Venue. |
| § 68-609. Reports and payments to Commission - Delinquent payments. |
| § 68-610. Records of importers. |
| § 68-611. Importation of motor fuel or diesel fuel without license - Tax payable - Credits - Refunds - Second and subsequent violations. |
| § 68-612. Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997. |
| § 68-613. Discontinuance of operations. |
| § 68-614. Interstate carriers - Partial invalidity. |
| § 68-615. Tax credit on gasoline or diesel fuel consumed outside state - Application and procedure. |
| § 68-616. Citation. |
| § 68-701. Definitions. |
| § 68-702. Purpose of act - Collection, report and payment of tax. |
| § 68-703. Imposition of tax. |
| § 68-704. Apportionment and use of proceeds of tax. |
| § 68-705. Additional tax. |
| § 68-706. Purpose, apportionment and distribution of tax. |
| § 68-707. Determination of tax on mileage basis - Levies by political subdivisions prohibited. |
| § 68-707.1. Additional excise tax on special fuel - Levy - Exemptions - Disposition of revenues. |
| § 68-707.2. Excise tax on special fuel - Levy - Exemptions - Disposition of revenues. |
| § 68-707.3. Additional excise tax on special fuel - Levy - Exemptions - Intent of Legislature - Apportionment of revenues. |
| § 68-708. Exemptions from tax. |
| § 68-709. Special fuel dealers' and users' licenses. |
| § 68-710. Reports by dealers and users - Payment of tax. |
| § 68-711. Registration of vehicles - Use of liquefied gas from cargo tank. |
| § 68-712. Records of dealers and users. |
| § 68-713. Unlicensed first time users - Payment of tax - Credit or refund. |
| § 68-714. Accrual of liability for tax - Liability of lessees. |
| § 68-715. Cessation of use of special fuel. |
| § 68-716. Invoices - Record of deliveries. |
| § 68-717. Records of purchases, sales, delivery, use or disposition of special fuel - Monthly reports. |
| § 68-718. Reports by carriers. |
| § 68-719. Violations - Punishment - Venue. |
| § 68-720. Interstate carriers - Showing of public convenience and necessity - Application of Act. |
| § 68-721. Lien of tax. |
| § 68-722. Tax credit on special fuels consumed outside State - Application and procedure. |
| § 68-723. Fee in lieu of tax. |
| § 68-801. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-802. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-802.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-803. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-804. Additional tax to absorb federal credit. |
| § 68-804.1. Estate tax lien. |
| § 68-805. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-806. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-807. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-808. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-809. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-810. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-811. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-812. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-813. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-814. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-815. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-815.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-816. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-816.1. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-817. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-818. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-819. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-820. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-821. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-822. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-823. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-824. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-825. Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, § 6, eff. Jan. 1, 2010. |
| § 68-826. Repealed by Laws 2004, c. 535, § 16, eff. Nov. 1, 2004. |
| § 68-827. Repealed by Laws 2004, c. 535, § 17, eff. Nov. 1, 2004. |
| § 68-1001. Gross production tax on asphalt, ores, oil and gas, and royalty interests - Exemptions. |
| § 68-1001.1. Property exempt from taxation pursuant to Title 68, § 1001, subsections (p) and (q) - Rules and regulations for determination. |
| § 68-1001.2. Definitions. |
| § 68-1001.3. Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 8, eff. Jan. 1, 2000. |
| § 68-1001.3a. Economically at-risk oil or gas lease - Tax exemptions. |
| § 68-1001.4. Natural and casinghead gas marketing deduction – Costs - Rules. |
| § 68-1002. Failure to make report of gross production. |
| § 68-1003. Tax on oil recovered or from unknown sources. |
| § 68-1004. Apportionment and use of proceeds of tax. |
| § 68-1004a. Repealed by Laws 1999, 1st Ex.Sess., c. 1, § 7, emerg. eff. Feb. 5, 1999. |
| § 68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil - Delinquency dates. |
| § 68-1006. Payment where ownership is in dispute - Assignment as security. |
| § 68-1007. Purchaser to withhold tax - Payment by purchaser. |
| § 68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable presumptions. |
| § 68-1008a. Refund of payments to Commissioners of the Land Office. |
| § 68-1009. Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report and pay tax - Payment upon basis of prevailing price – Payment pursuant to contract or agreement. |
| § 68-1010. Information in monthly report - Reporting numbers assigned by Tax Commission - Delinquencies - Allowance of semiannual reports. |
| § 68-1010a. One-time payment of gross production tax - Reduction of bond - Delinquency - Reduction of amount of tax due on final return. |
| § 68-1011. Statements as to tax on settlements. |
| § 68-1012. Lien for tax - Liability not released by provision for payment. |
| § 68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load tickets - Stops and inspections. |
| § 68-1013a. Seller and purchaser to secure and retain invoice copies. |
| § 68-1014. Amended reports. |
| § 68-1015. Refiners and processors to obtain permit - Bond - Failure to secure permit. |
| § 68-1015.1. Oil reclamation - Permits. |
| § 68-1016. Distribution of proceeds to General Revenue Fund in certain cases. |
| § 68-1017. Noncompliance by producers, refiners, processors or purchasers. |
| § 68-1018. Tax on uranium. |
| § 68-1019. Definitions. |
| § 68-1020. Application of Sections 1017 to 1020. |
| § 68-1021. Reports and collection - Apportionment. |
| § 68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied thereon. |
| § 68-1023. Downward adjustment of value of oil and gas - Refund of excess tax. |
| § 68-1024. Release of information - Costs - Civil and criminal liability - Disposition of funds - Examination of records and files - Construction with other sections. |
| § 68-1101. Excise tax on oil - Additional tax. |
| § 68-1101.1. Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15, 1991. |
| § 68-1102. Excise tax on gas - Additional tax. |
| § 68-1103. Deposit, apportionment and use of proceeds of tax. |
| § 68-1103.1. Maintenance of Corporation Commission Plugging Fund minimal level. |
| § 68-1104. Due date of tax - Delinquency - Reports on leases. |
| § 68-1105. Failure to make report. |
| § 68-1106. Exemption - Refund. |
| § 68-1107. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995. |
| § 68-1108. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995. |
| § 68-1109. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995. |
| § 68-1110. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995. |
| § 68-1111. Repealed by Laws 1994, c. 311, § 3, emerg. eff. July 1, 1995. |
| § 68-1135.3. Editorially renumbered as § 1135.3 of Title 47 of the Oklahoma Statutes to provide consistency in numbering. |
| § 68-1201. Corporations and organizations to which article applicable. |
| § 68-1202. "Doing Business" defined. |
| § 68-1203. Tax on domestic corporations and business organizations. |
| § 68-1204. Tax on foreign corporations and business organizations. |
| § 68-1205. Minimum and maximum taxes. |
| § 68-1206. Corporations and organization exempted. |
| § 68-1207. No tax for year in which other tax or fee paid. |
| § 68-1208. Purpose and disposition of revenue - When due. |
| § 68-1209. Capital - Computation. |
| § 68-1210. Annual statement or return. |
| § 68-1211. Organization of business trust. |
| § 68-1212. Penalties - Uniform procedure - Operation without license - Suspension and forfeiture. |
| § 68-1212.1. Moratorium on requirement to pay or remit certain taxes. |
| § 68-1213. Tax Commission may furnish names - Certificates of compliance or noncompliance. |
| § 68-1214. Exemption from excise and income taxes - License fee. |
| § 68-1215. Short title. |
| § 68-1216. Purpose - Apportionment of monies. |
| § 68-1217. Definitions. |
| § 68-1218. Tax levy - Applicability. |
| § 68-1219. Tax credit. |
| § 68-1220. Date tax due and payable. |
| § 68-1221. Required statement - Contents. |
| § 68-1222. Discount against tax. |
| § 68-1223. Tax applicability - First year of business. |
| § 68-1224. Penalty for payment delinquency - Forfeiture of right to do business - Procedures. |
| § 68-1225. Definitions - Consolidated groups - Combined groups. |
| § 68-1226. Net revenue apportionment factors. |
| § 68-1227. Assessment of Business Activity Tax. |
| § 68-1228. Expiration of Business Activity Tax. |
| § 68-1350. Citation. |
| § 68-1351. Intent. |
| § 68-1352. Definitions. |
| § 68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of agricultural products" defined. |
| § 68-1353. Purpose of article - Apportionment of revenues. |
| § 68-1354. Tax levy - Rate - Sales subject to tax. |
| § 68-1354.1. Intent of Legislature - Sales tax. |
| § 68-1354.2. Out-of-state vendors - Tax on sales within state. |
| § 68-1354.3. Mail order or catalog out-of-state vendors - Tax on sales within state. |
| § 68-1354.4. Solicitation permit - Fee. |
| § 68-1354.5. Collection of sales or use tax by certain out-of-state vendors. |
| § 68-1354.6. Collection of sales or use tax - Reciprocal agreements. |
| § 68-1354.7. Streamlined Sales Tax System Act - Short title. |
| § 68-1354.8. Streamlined Sales Tax System Act - Legislative findings. |
| § 68-1354.9. Streamlined Sales Tax System Act - Multi-state discussions - Tax exempt status. |
| § 68-1354.10. Streamlined Sales Tax System Act - Sales tax pilot project. |
| § 68-1354.11. Streamlined Sales Tax System Act - Confidential taxpayer information. |
| § 68-1354.12. Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013. |
| § 68-1354.13. Repealed by Laws 2013, c. 227, § 22, eff. Nov. 1, 2013. |
| § 68-1354.14. Streamlined Sales and Use Tax Administration Act - Short title. |
| § 68-1354.15. Definitions. |
| § 68-1354.16. Streamlined Sales and Use Tax Administration Act - Purpose. |
| § 68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing board. |
| § 68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax Commission - Entry into Streamlined Sales and Use Tax Agreement. |
| § 68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of state. |
| § 68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into Streamlined Sales and Use Tax Agreement. |
| § 68-1354.21. Simplified Sales and Use Tax Administration Act - Effect of Agreement. |
| § 68-1354.22. Simplified Sales and Use Tax Administration Act - Persons benefitted by Agreement. |
| § 68-1354.23. Simplified Sales and Use Tax Administration Act - Certified service provider defined - Seller liability. |
| § 68-1354.24. Amnesty for uncollected or unpaid sales or use taxes. |
| § 68-1354.25. Effective date of state or local sales and use tax rate changes. |
| § 68-1354.26. Refund of incorrectly paid sales or use taxes. |
| § 68-1354.27. Sourcing of retail sale or lease or rental. |
| § 68-1354.28. Repealed by Laws 2007, c.155, § 17 , eff. July 1, 2007. |
| § 68-1354.29. Purchase of digital good, computer software delivered electronically, or service delivered electronically - Multiple Points of Use (MPU) Exemption Form. |
| § 68-1354.30. Sourcing of sale of telecommunications services sold on call-by-call basis. |
| § 68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes collected - Compensation for start-up costs. |
| § 68-1354.32. Database describing boundary changes for taxing jurisdictions. |
| § 68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy interests. |
| § 68-1354.34. Taxability matrix - Relief from liability. |
| § 68-1354.35. Tax on bundled transactions. |
| § 68-1355. Exemptions - Subject to other tax. |
| § 68-1355.1. Leased passenger vehicles - Report of lease. |
| § 68-1356. Exemptions - Governmental and nonprofit entities. |
| § 68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of eligibility. |
| § 68-1356.2. Sales tax exemption - Unlawful use - Penalties. |
| § 68-1357. Exemptions – General. |
| § 68-1357.1. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-1357.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996. |
| § 68-1357.3. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996. |
| § 68-1357.6. Drugs and medical devices and equipment - Exemption. |
| § 68-1357.7. Horses - Exemption. |
| § 68-1357.8. Repealed by Laws 2005, c. 381, § 18, eff. July 1, 2005. |
| § 68-1357.9. Service transactions among related entities - Exemptions. |
| § 68-1357.10. Clothing or footwear - Exemption of certain sales - Exceptions. |
| § 68-1358. Exemptions - Agriculture. |
| § 68-1358.1. Exemptions - Agriculture - Proof of eligibility. |
| § 68-1359. Exemptions - Manufacturing. |
| § 68-1359.1. Manufacturers - Refund of certain state and local sales taxes. |
| § 68-1359.2. Manufacturer exemption permit. |
| § 68-1360. Exemptions - Corporations - Partnerships. |
| § 68-1361. Consumer to pay tax - Vendor to collect tax - Penalties for failure to collect. |
| § 68-1361.1. Consumer exempt from tax - Liability of vendor - Confidentiality. |
| § 68-1361.2. Disabled veterans' exemption - Proof of eligibility required. |
| § 68-1362. Remittance of tax - Tax brackets. |
| § 68-1363. Classification of vendors. |
| § 68-1364. Permits to do business. |
| § 68-1364.1. Direct payment permits. |
| § 68-1364.2. Special events - Permit - Fee - Sales tax collection by vendors - Report - Annual events - Definitions. |
| § 68-1364.3. Hearings - Increased enforcement personnel. |
| § 68-1365. When tax due - Reports - Records. |
| § 68-1365.1. Model 1, Model 2, or Model 3 seller - Streamlined Sales and Use Tax Agreement - Returns in simplified format - Additional informational returns. |
| § 68-1366. Deduction from taxable sales for bad debts. |
| § 68-1367. Repealed by Laws 1993, c. 146, § 29. |
| § 68-1367.1. Deduction for keeping records, filing reports and remitting tax when due. |
| § 68-1368. Bond or security. |
| § 68-1368.2. Repealed by Laws 2013, c. 334, § 5, eff. July 1, 2013. |
| § 68-1368.3. Noncompliant taxpayer - Delinquency - Business closure. |
| § 68-1369. Collection of Delinquent Taxes - Political Subdivisions Failing to Pay. |
| § 68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections for a levy. |
| § 68-1370.1. Counties - Sales tax. |
| § 68-1370.2. Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft maintenance or manufacturing facilities - Approval by voters - Time period. |
| § 68-1370.2A. Counties with population of more than 300,000 - Sales tax - Acquisition and development of qualified manufacturing facilities. |
| § 68-1370.3. County sales tax - Aircraft maintenance or manufacturing facilities - Tax relief - Claims - Computation - Deadline for submission. |
| § 68-1370.4. County sales tax - Conditions for levy. |
| § 68-1370.5. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund economic development projects. |
| § 68-1370.6. County sales tax - Levy of tax on gross proceeds or receipts derived from certain consumer sales and services to fund projects for new public improvements. |
| § 68-1370.7. Creation of transportation or regional economic development authorities – Sales tax levy – Dissolution. |
| § 68-1370.8. Creation of hospital authorities - Sales tax levy - Dissolution. |
| § 68-1370.9. Lodging tax – Approval by voters – Designation of purpose – Revolving funds. |
| § 68-1371. County sales tax - Assessment, collection, and enforcement. |
| § 68-1372. County sales tax as lien. |
| § 68-1373. Sales Tax Remitting Account - Creation - Contents - Investment of deposits. |
| § 68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to municipalities and counties. |
| § 68-1375. Digital mapping system - Information to vendors. |
| § 68-1376. Printing - Printing-related activities - Distribution of printed materials - Exemptions. |
| § 68-1377. Clothing or footwear - Certain sales exempted from county sales tax. |
| § 68-1401. Definitions. |
| § 68-1402. Excise tax on storage, use or other consumption of intangible personal property. |
| § 68-1403. Purpose of article - Apportionment of revenues. |
| § 68-1404. Exemptions. |
| § 68-1404.1. Manufacturers - Refund of certain state and local use taxes. |
| § 68-1404.2. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in productions. |
| § 68-1405. Time when due - Returns - Payment. |
| § 68-1406. Collection of tax by retailer or vendor. |
| § 68-1406.1. Notification of imposed use tax on out-of-state sales. |
| § 68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or both within and without State - Permits. |
| § 68-1407.1. Tax paid on worthless or uncollectible gross receipts - Credit. |
| § 68-1407.2. Retailer Compliance Initiative. |
| § 68-1407.3. Oklahoma Tax Commission - Internet retailer outreach program. |
| § 68-1407.4. Consumer Compliance Initiative. |
| § 68-1407.5. Legislative findings - Sales and use tax system. |
| § 68-1408. Revoking permits. |
| § 68-1409. Reciprocal agreements with other states in administration of Sales and Use Tax Laws. |
| § 68-1410. Repealed by Laws 1993, c. 146, § 29. |
| § 68-1410.1. Deduction for keeping records, filing reports and remitting tax when due. |
| § 68-1411. Additional excise tax on storage, use or other consumption of tangible personal property. |
| § 68-1501. Definitions. |
| § 68-1503. Amount of fee - In lieu of sales tax - Special decal. |
| § 68-1503.1. Exempted devices. |
| § 68-1504. Application and issuance of decal - Display. |
| § 68-1505. Taxable year - Decal for remainder of year. |
| § 68-1506. Operation without decal - Fee and penalty. |
| § 68-1507. Seizure and forfeiture of devices without decal affixed. |
| § 68-1508. Operating device without decal affixed - Punishment. |
| § 68-1509. Prohibited devices not legalized - Fees not refunded. |
| § 68-1509.1. Sale or distribution of coin-operated devices - Permit required - Rules and regulations. |
| § 68-1509.2. Requirements to obtain permit. |
| § 68-1509.3. Distributor's permit - Fees. |
| § 68-1509.4. Failure to obtain permit - Purchase or sale of replay game - Application of act. |
| § 68-1510. Distribution of revenues. |
| § 68-1511. Fee in lieu of taxes. |
| § 68-1512. Partial invalidity. |
| § 68-1621. Purpose and intent of act. |
| § 68-1622. Definitions. |
| § 68-1623. Conditions for storage, transportation, sale, and use. |
| § 68-1624. Certain fireworks prohibited - Labeling of fireworks. |
| § 68-1624.1. Aerial luminaries. |
| § 68-1625. License fees. |
| § 68-1625.1. Certain person to deliver license copies to Office of the State Fire Marshal. |
| § 68-1626. Collection and disposition of fees. |
| § 68-1627. Necessity for licenses - Unlawful sales - Unlawful discharging. |
| § 68-1628. Violations and penalties - Contraband - Enforcement. |
| § 68-1629. Public displays. |
| § 68-1630. Sale or possession of display fireworks - Interstate transportation. |
| § 68-1631. Minimum requirements - Additional regulation by city ordinance. |
| § 68-1633. Inspection and certification of Display Fireworks facilities. |
| § 68-1634. Sales tax on fireworks - Tax permit. |
| § 68-1635. Purpose - Definitions. |
| § 68-1636. Fireworks display - Licenses or permits. |
| § 68-1637. Issuance of license. |
| § 68-1638. Application for new license. |
| § 68-1639. Revocation, suspension, refusal to grant or renew license. |
| § 68-1640. Licensure program. |
| § 68-1641. Requirement of licensure to conduct fireworks displays. |
| § 68-1642. Storage of fireworks or pyrotechnic materials. |
| § 68-1643. Administration and enforcement of act. |
| § 68-1701. Definitions. |
| § 68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability - Exemptions. |
| § 68-1702. Notice to state and local taxing authorities as to contracts. |
| § 68-1703. Surety bond conditioned upon compliance with tax laws - Waiver. |
| § 68-1704. Failure to give notice or execute bond. |
| § 68-1705. Notice upon completion of work. |
| § 68-1706. Actions. |
| § 68-1707. Penalty. |
| § 68-1708. Employer identification numbers - Proof required for public project bids - Penalties. |
| § 68-1709. Employee misclassification - Agencies - Investigation and enforcement. |
| § 68-1801. Classification for taxation. |
| § 68-1802. Statements of gross receipts. |
| § 68-1803. Tax levied - Rate - Payment monthly - In lieu of other taxes. |
| § 68-1804. Definition of property. |
| § 68-1805. Statements of mileage of lines. |
| § 68-1806. Proceeds of tax, how applied. |
| § 68-1807. Liberal construction. |
| § 68-1901. Real estate mortgage defined. |
| § 68-1902. Exemption from other taxes. |
| § 68-1903. Exemptions prohibited. |
| § 68-1904. Amount of tax - Fee - Payment. |
| § 68-1905. Supplemental instruments or assignments of mortgages - Procedure. |
| § 68-1906. Mortgages for indefinite amounts - Procedure. |
| § 68-1907. Payment prerequisite to recording, use as evidence. |
| § 68-1908. Corporate mortgages - Further loans - Additional tax. |
| § 68-1909. Property in more than one county - Apportionment. |
| § 68-1910. Mortgage tax turned into school fund. |
| § 68-2001. Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of other taxes - Complaints as to tax. |
| § 68-2002. Tax, when delinquent - How enforced - Tax warrant. |
| § 68-2003. False oath to report - Penalty. |
| § 68-2004. Purposes of tax. |
| § 68-2005. Date of application of act. |
| § 68-2006. Partial invalidity. |
| § 68-2101. Definitions. |
| § 68-2102. Purpose of article - Apportionment of revenue. |
| § 68-2103. Tax on transfer of legal ownership, use and first registration of vehicles — Credit. |
| § 68-2103.1. Credit for replacement of vehicles destroyed in tornadoes. |
| § 68-2104. Value of vehicles. |
| § 68-2104.1. Repealed by Laws 2000, c. 250, § 10, eff. Oct. 1, 2000, and adopted by State Question No. 691, Legislative Referendum No. 319, at election held Aug. 22, 2000. |
| § 68-2104.3. Manufactured home - Payment of tax - Valuation - Apportionment of tax collected. |
| § 68-2105. Exemptions. |
| § 68-2106. Excise tax in lieu of other taxes - Exemptions. |
| § 68-2108. Nonpayment of tax. |
| § 68-2110. Rental tax on motor vehicle rentals. |
| § 68-2201. Definitions. |
| § 68-2202. Classification of freight cars - Percentage of gross revenue - In lieu of ad valorem tax - Application to public service and private corporations. |
| § 68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax Commission. |
| § 68-2204. Disposition of taxes collected. |
| § 68-2205. Statements to be filed with Oklahoma Tax Commission. |
| § 68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements by such railroads - Payment - Liability of taxpayers. |
| § 68-2207. Examination of statements - Determination of tax - Monies paid by railroads to be segregated - Protests. |
| § 68-2208. Refusal of railroad to comply with act, liability - Taxpayer estopped to question Commission's determination, when. |
| § 68-2336. Renumbered as § 2385.7 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. |
| § 68-2338. Renumbered as § 2385.9 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. |
| § 68-2351. Short title and effective date. |
| § 68-2352. Purpose of article - Distribution of revenues. |
| § 68-2352.1. Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998. |
| § 68-2353. Definitions. |
| § 68-2354. Optional transitional deduction. |
| § 68-2355. Tax imposed - Classes of taxpayers. |
| § 68-2355.1. Repealed by Laws 1980, c. 68, § 1, emerg. eff. April 10, 1980. |
| § 68-2355.1A. Determinations by State Board of Equalization - Income tax rate changes. |
| § 68-2355.1B. Determination of initial baseline amount of revenue apportioned to teachers' retirement revolving fund - Annual review. |
| § 68-2355.1C. Special Committee on Soldier Relief. |
| § 68-2355.1D. Implementation of deduction for members of armed forces provided in Section 2358 of Title 68. |
| § 68-2355.1E. Determinations of State Board of Equalization – Top marginal rates. |
| § 68-2355.2. Oklahoma Taxpayer Relief Revolving Fund. |
| § 68-2357. Credits against tax. |
| § 68-2357.1. Solar energy system defined. |
| § 68-2357.1A-1. Task Force for the Study of State Tax Credits and Economic Incentives. |
| § 68-2357.1A-2. Transfer or allocation of tax credits - Reporting. |
| § 68-2357.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996. |
| § 68-2357.4. Business credit for investment or increase in full-time Employees. |
| § 68-2357.6. Repealed by Laws 2013, c. 363, § 4, eff. Jan. 1, 2014. |
| § 68-2357.7. Credit for investments in qualified venture capital companies. |
| § 68-2357.7A. Commission to file annual report on qualified venture capital company investment credit. |
| § 68-2357.8. Qualified venture capital company - Annual report - Written statement to investors - Violations and penalties - Registration system. |
| § 68-2357.8A. Qualified venture capital company investment credit - Recaptured credit amount - Tax increase. |
| § 68-2357.9. Repealed by Laws 1998, c. 364, § 38, emerg. eff. June 8, 1998. |
| § 68-2357.10. Oklahoma Coal Production Incentive Act - Short title. |
| § 68-2357.11. Tax credit. |
| § 68-2357.11A. Task Force for the Study of Transferable Tax Credits. |
| § 68-2357.12. Renumbered as § 2358.2 of this title by Laws 1986, c. 269, § 23, operative July 1, 1986. |
| § 68-2357.13. Repealed by Laws 2013, c. 363, § 5, eff. Jan. 1, 2014. |
| § 68-2357.14. Renumbered as § 2-11-301 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.15. Renumbered as § 2-11-302 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.16. Renumbered as § 2-11-303 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.17. Renumbered as § 2-11-304 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.18. Renumbered as § 2-11-305 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.19. Renumbered as § 2-11-306 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.20. Renumbered as § 2-11-307 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-2357.21. Repealed by Laws 1993, c. 145, § 362, eff. July 1, 1993 and by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.22. Credit for investments in qualified clean-burning motor fuel vehicle property or qualified electric motor vehicle property. |
| § 68-2357.23. Qualified clean-burning train locomotive fuel property - Tax credit. |
| § 68-2357.24. Repealed by Laws 2013, c. 363, § 6, eff. Jan. 1, 2014. |
| § 68-2357.25. Credit for investments in agricultural processing cooperatives, ventures and marketing associations. |
| § 68-2357.25A. Credit for recreational activities groups that are Oklahoma producer-owned agricultural processing marketing associations. |
| § 68-2357.26. Repealed by Laws 2013, c. 363, § 7, eff. Jan. 1, 2014. |
| § 68-2357.27. Tax credits - Child care services - Definitions. |
| § 68-2357.28. Tax credit for investment in certain enterprises. |
| § 68-2357.29. Repealed by Laws 2013, c. 363, § 8, eff. Jan. 1, 2014. |
| § 68-2357.29A. Credit for homeowners who lost primary residence to natural disasters in 2012 and 2013. |
| § 68-2357.30. Repealed by Laws 2013, c. 363, § 9, eff. Jan. 1, 2014. |
| § 68-2357.31. Definitions - Tax credit. |
| § 68-2357.32. Repealed by Laws 2013, c. 363, § 10, eff. Jan. 1, 2014. |
| § 68-2357.32A. Electricity generated by zero-emission facilities - Tax credit. |
| § 68-2357.32B. Credit for manufacturers of small wind turbines. |
| § 68-2357.33. Repealed by Laws 2013, c. 363, § 11, eff. Jan. 1, 2014. |
| § 68-2357.34. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.35. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.36. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.37. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.38. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.39. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.40. Repealed by Laws 2013, c. 363, § 12, eff. Jan. 1, 2014. |
| § 68-2357.41. Tax credit for qualified rehabilitation expenditures - Certified historic structures. |
| § 68-2357.42. Tax credit for investments by space transportation vehicle providers. |
| § 68-2357.43. State earned income tax credit. |
| § 68-2357.44. Repealed by Laws 2002, c. 31, § 5, emerg. eff. April 10, 2002. |
| § 68-2357.45. Donation to independent biomedical or cancer research institute - Tax credit. |
| § 68-2357.46. Tax credit for contractor expenditures for construction of certain energy efficient residential properties. |
| § 68-2357.47. Employers - Eligible wages paid - Eligible modification expenses. |
| § 68-2357.51. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.52. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.53. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.54. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.55. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.56. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.57. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.58. Repealed by Laws 1993, c. 275, § 51, eff. July 1, 1993. |
| § 68-2357.59. Certain tax credits to be allowed. |
| § 68-2357.60. Short title. |
| § 68-2357.61. Definitions. |
| § 68-2357.61a. Moratorium on certain tax credits. |
| § 68-2357.62. Credit for qualified investment in qualified small business capital companies. |
| § 68-2357.63. Credit for qualified investment made in Oklahoma small business ventures in conjunction with investment made by qualified small business capital company. |
| § 68-2357.63A. Requirements for funds invested in Oklahoma small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement. |
| § 68-2357.63B. Recapture event - Tax increase due to recaptured credit amount. |
| § 68-2357.63C. Required records to be prepared and maintained. |
| § 68-2357.63D. Rules regarding determination letter procedures. |
| § 68-2357.63E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements. |
| § 68-2357.65. Annual report to the Legislature. |
| § 68-2357.65A. Federally regulated investment company exemption. |
| § 68-2357.66. Repealed by Laws 2013, c. 363, § 13, eff. Jan. 1, 2014. |
| § 68-2357.67. Repealed by Laws 2013, c. 363, § 14, eff. Jan. 1, 2014. |
| § 68-2357.71. Short title. |
| § 68-2357.72. Definitions. |
| § 68-2357.72a. Moratorium on certain tax credits. |
| § 68-2357.73. Credits for investments in qualified rural small business capital companies. |
| § 68-2357.74. Credit for investment made in rural small business ventures in conjunction with investment made by qualified rural small business capital company. |
| § 68-2357.74A. Requirements for funds invested in rural small business ventures - Recapture of credits - Use of near equity or subordinated debt - Offering material statement. |
| § 68-2357.74B. Recapture event - Tax increase due to recaptured credit amount. |
| § 68-2357.74C. Required records to be prepared and maintained. |
| § 68-2357.74D. Rules regarding determination letter procedures. |
| § 68-2357.74E. Effect of favorable determination letters issued prior to March 15, 2006 - Credit requirements. |
| § 68-2357.75. Reporting to Oklahoma Tax Commission. |
| § 68-2357.76. Annual reporting to legislature. |
| § 68-2357.76A. Federally regulated investment company exemption. |
| § 68-2357.81. Repealed by Laws 2013, c. 363, § 15, eff. Jan. 1, 2014. |
| § 68-2357.100. Credit for purchase and transportation of poultry litter – Calculation – Qualification – Carry-forward period. |
| § 68-2357.101. Credit for investment in film or music project. |
| § 68-2357.102. Repealed by Laws 2013, c. 363, § 16, eff. Jan. 1, 2014. |
| § 68-2357.103. Short title. |
| § 68-2357.104. Tax credit for railroad reconstruction or replacement expenditures. |
| § 68-2357.201. Definitions - Amount of credit. |
| § 68-2357.202. Definitions – Amount of credit. |
| § 68-2357.203. Repealed by Laws 2013, c. 79, § 1, eff. Nov. 1, 2013. |
| § 68-2357.204. Costs associated with qualified refinery property – Election and allocation against capital account – Definitions. |
| § 68-2357.205. Cost of sulfur regulation compliance – Election and allocation. |
| § 68-2357.206. Short title - Tax credit - Definitions. |
| § 68-2357.301. Definitions. |
| § 68-2357.302. Credit for employee tuition reimbursement. |
| § 68-2357.303. Credit for compensation paid to employees. |
| § 68-2357.304. Credit for employees. |
| § 68-2357.401. Electronic fund transfer tax credit. |
| § 68-2357.402. Repealed by Laws 2013, c. 363, § 17, eff. Jan. 1, 2014. |
| § 68-2358. Adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income. |
| § 68-2358.1. Prisoners of war - Missing in action - Exceptions - Refunds. |
| § 68-2358.1A. Death of member of armed forces in combat zone - Exemptions - refunds. |
| § 68-2358.2. Repealed by Laws 1996, c. 289, § 10, emerg. eff. July 1, 1996. |
| § 68-2358.3. Repealed by Laws 2013, c. 363, § 18, eff. Jan. 1, 2014. |
| § 68-2358.4. Adjustment for individuals engaged in farming business. |
| § 68-2358.5. Interest on certain governmental obligations exempt from income tax. |
| § 68-2358.5-1. Deduction for fostering children. |
| § 68-2358.5A. Obligations issued by state and certain state agencies exempt from taxation. |
| § 68-2358.6. Bonus depreciation received under federal law - Addition to federal taxable income - Subtraction in later years. |
| § 68-2358.7. Tax credit – Volunteer firefighter. |
| § 68-2358.100. Filing of amended income tax return for 2004 or 2005. |
| § 68-2359. Exempted organizations. |
| § 68-2360. Accounting periods and methods. |
| § 68-2361. Filings by married taxpayers - Joint returns - Relief from liability for deficiency. |
| § 68-2362. Oklahoma taxable income of a part-year resident individual, nonresident individual, a nonresident trust and a nonresident estate. |
| § 68-2363. Partners and Partnerships. |
| § 68-2364. Estates, trusts and beneficiaries. |
| § 68-2365. Subchapter S corporations. |
| § 68-2366. Allocation of income and deductions. |
| § 68-2367. Consolidated returns. |
| § 68-2368. Persons required to make returns - Income of estates and trusts - Income of partnerships - Returns by corporations - Time for returns - Verification of returns - Form of returns. |
| § 68-2368.1. Check-off for donation to Oklahoma City National Memorial Foundation. |
| § 68-2368.2. Minimum cumulative donations from check-offs – Removal of check-off from forms. |
| § 68-2368.3. Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the Blind - Revolving fund. |
| § 68-2368.3a. Oklahoma Silver Haired Legislature – Excellence in State Government Revolving Fund. |
| § 68-2368.4. Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association activities - Donation from tax refund. |
| § 68-2368.5. Support of common schools - Donation from tax refund. |
| § 68-2368.6. Support of road and highway maintenance - Donation from tax refund. |
| § 68-2368.7. Support of Medicaid program - Donation from tax refund. |
| § 68-2368.8. County fairs – Donation from tax refund. |
| § 68-2368.9. Junior Livestock Auction Scholarship Revolving Fund – Donation from tax refund. |
| § 68-2368.10. Line for remittance of use tax on individual tax returns – Information in income tax form instructions. |
| § 68-2368.11. Retirement of Capitol dome debt - Donation from tax refund. |
| § 68-2368.12. Donation from tax refund – Programs to recruit, train, and supervise volunteers as Court Appointed Special Advocates. |
| § 68-2368.13. Oklahoma Pet Overpopulation Fund – Donation from tax refund. |
| § 68-2368.14. Tax refund donation to Oklahoma National Guard Relief Program. |
| § 68-2368.15. Oklahoma Leukemia and Lymphoma Revolving Fund – Donation from tax refund. |
| § 68-2368.16. Regional food bank - Donation from tax refund. |
| § 68-2368.17. Revenue and taxation – Y.M.C.A. Youth and Government program. |
| § 68-2368.18. Income tax checkoffs - Expiration. |
| § 68-2368.19. Folds of Honor Scholarship Program – Donation from tax refund. |
| § 68-2368.20. Individual income and corporate tax return – Honor Flights. |
| § 68-2368.21. Individual income and corporate tax return – Multiple Sclerosis Society. |
| § 68-2368.22. Tax donation – Domestic violence and sexual assault services. |
| § 68-2368.23. Tax donation – Volunteer fire departments. |
| § 68-2368.24. Tax donation - Oklahoma Lupus Revolving Fund. |
| § 68-2368.25. Donation from tax refund - Oklahoma Sports Eye Safety Program Revolving Fund - Apportionment. |
| § 68-2368.26. Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund. |
| § 68-2369. Reports by persons making payments to taxpayers - Withholding production payments for failure to file state income tax return. |
| § 68-2370. In lieu taxes for state, national banking associations and credit unions. |
| § 68-2370.1. Credit against tax imposed by Section 2370. |
| § 68-2370.2. Subchapter S elections. |
| § 68-2370.3. Repealed by Laws 2013, c. 363, § 19, eff. Jan. 1, 2014. |
| § 68-2372. Returns by banking institutions. |
| § 68-2373. Payment of refunds - Extension of time. |
| § 68-2374. Interest. |
| § 68-2375. Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS extension. |
| § 68-2376. False return - Failure to return - Prosecution - Penalty. |
| § 68-2377. Prosecutions for failure to file income tax return or for filing false return. |
| § 68-2378. Other taxes not in lieu of income tax. |
| § 68-2379. Taxes levied by prior laws. |
| § 68-2381. Applicability of act to taxable years. |
| § 68-2382. Invalidity clause. |
| § 68-2385. Specified tax return preparers – Electronic filing. |
| § 68-2385.1. Definitions. |
| § 68-2385.2. Amount to be withheld. |
| § 68-2385.3. Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or pay over. |
| § 68-2385.4. Overpayments. |
| § 68-2385.5. Credit as taxes paid. |
| § 68-2385.6. Penalty for failure to pay over or file return - Failure to furnish statement to employee. |
| § 68-2385.7. Declaration of estimated tax. |
| § 68-2385.8. Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000. |
| § 68-2385.9. Payment of estimated tax. |
| § 68-2385.10. Refunds - Filing of return as constituting claim. |
| § 68-2385.11. Extensions of time for filing declarations and payment of tax. |
| § 68-2385.12. Repealed by Laws 2000, c. 314, § 31, eff. July 1, 2000. |
| § 68-2385.13. Amount of estimate - Penalty for underestimating. |
| § 68-2385.14. Taxes as payment on account. |
| § 68-2385.15. Administration. |
| § 68-2385.16. Deposit of payments - Refunds - Method of refunds. |
| § 68-2385.17. Refund - Credit against estimated income tax - Necessity for withholding certificate - Effect of refund. |
| § 68-2385.18. Procedures and remedies. |
| § 68-2385.19. Agreement with Treasury Secretary of United States. |
| § 68-2385.20. Lists of persons filing tax returns. |
| § 68-2385.23. Employer's surety bond. |
| § 68-2385.24. State, county and municipal retirement systems - Withholding. |
| § 68-2385.25. Definitions. |
| § 68-2385.26. Royalty interest owner - Withholding and deducting - Exceptions. |
| § 68-2385.27. Payments - Due dates - Returns |
| § 68-2385.28. Remitters - Fiduciary duty - Penalties. |
| § 68-2385.29. Pass-through entities – Definitions. |
| § 68-2385.30. Withholding by pass-through entities – Returns – Quarterly estimated payments – Written statement of taxable income upon which withholding was based and tax withheld. |
| § 68-2385.32. Failure of individual independent contractors to provide verification of employment authorization - Withholding at top marginal rate. |
| § 68-2386. Printing - Printing-related activities - Distribution of printed materials - Exemptions. |
| § 68-2401. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2402. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2403. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404.4. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2404.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2405. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2405.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2405.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2406. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2407. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2407.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2408. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2409.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2410. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2411. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2412. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2413. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2414. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2415. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2416. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2417. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2418. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2419. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2420. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2421. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2422. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2423. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2424. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2425. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2426. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2427. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2427.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2427.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2428. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2429. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2430. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2431. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2432. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2433. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2434. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2435. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2436. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2437. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2439. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2440. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2441. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2442. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2443. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2444. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2445. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2446. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2447. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2448. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2449. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2450. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2451. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2452. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2453. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2454. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2455. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2456. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2457. Repealed by Laws 1989, c. 321, § 28. |
| § 68-2458. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2459. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992. Repealed by Laws 1989, c. 321, § 28. Repealed by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2460. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2461. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2462. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2462.1. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992. |
| § 68-2463. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2463.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2464. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2465. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2466. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2467. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2468. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2469. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2470. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2471. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2472. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2473. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2474. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2475. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2476. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2477. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2478. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2479. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2479.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2480. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.4. Payment of revaluation costs - Apportionment of costs - Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement. |
| § 68-2481.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.6. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.8. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.9. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.10. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.11. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-2481.12. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 68-2601. Power to levy and assess tax - Tax in lieu of other taxes. |
| § 68-2602. Application of tax. |
| § 68-2603. Tax levied for one year - Payable quarterly - Disposition. |
| § 68-2604. Failure or refusal to pay tax - Penalties. |
| § 68-2605. Lien for tax. |
| § 68-2701. Authorization to tax for purposes of municipal government - Exceptions and limitations. |
| § 68-2702. Contractual agreements to collect taxes and enforce and assess penalties by Tax Commission - Tax Commission Compliance Fund. |
| § 68-2702.1. Collection of municipally imposed lodging tax. |
| § 68-2703. Enforcement and collection. |
| § 68-2704. Liens and priorities. |
| § 68-2705. Approval of taxing ordinance by voters. |
| § 68-2706. Provisions as cumulative. |
| § 68-2801. Short title. |
| § 68-2802. Definitions. |
| § 68-2802.1. Implementation of Oklahoma Constitution Article X, Section 8B - Definitions - Promulgation of rules. |
| § 68-2802.2. Date of delivery or payment. |
| § 68-2803. Classification of property - Valuation of classes - Uniformity of treatment. |
| § 68-2804. Property subject to tax. |
| § 68-2805. Fees or taxes to be levied in lieu of ad valorem tax. |
| § 68-2806. Real property defined. |
| § 68-2807. Personal property defined. |
| § 68-2807.1. Livestock employed in support of family - Defined. |
| § 68-2808. Definitions - Certain property to be assessed by State Board of Equalization. |
| § 68-2809. Farm tractors - Subject of tax - Definition - Designation. |
| § 68-2810. Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997. |
| § 68-2811. Manufactured homes not registered or assessed for ad valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions. |
| § 68-2812. Manufactured homes - Locus of listing and assessment - Transmission of information. |
| § 68-2813. Manufactured homes - Listing, assessment and payment of tax. |
| § 68-2814. Office of county assessor - Creation - Filling. |
| § 68-2815. County assessor - Oath. |
| § 68-2815.1. Removal of elected officials from office – Exhaustion of remedies. |
| § 68-2815.2. Current boundary descriptions – Maintenance and use by county assessor. |
| § 68-2816. Officers and personnel - Educational accreditation. |
| § 68-2817. See the following versions: |
| § 68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair cash value of locally assessed real property. |
| § 68-2817.2. Buffer strips – Uniform certified document – Duties of Conservation Commission. |
| § 68-2817.3. Exclusion of property used for desulphurization of gasoline or diesel fuel. |
| § 68-2817v1. Valuation and assessment of property - Fair cash value - Use value. |
| § 68-2817v2. Valuation and assessment of property - Fair cash value - Use value. |
| § 68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate valuation by county assessor - Inspection and examination of premises. |
| § 68-2819. Determination of taxable value. |
| § 68-2820. Visual inspection of taxable property. |
| § 68-2822. Adequate provisions to effectuate visual inspection program to be included in assessors' budgets. |
| § 68-2823. Cost of comprehensive visual inspection program. |
| § 68-2824. Special assistance in valuation of certain property. |
| § 68-2825. Valuation guidance and assistance. |
| § 68-2826. Appraisers - Valuations - Reassessment. |
| § 68-2827. Book, records and materials to be maintained by county assessor. |
| § 68-2828. Visual inspection program - Annual progress report to Legislature. |
| § 68-2829. Valuation of property pursuant to accepted mass appraisal methodology. |
| § 68-2829.1. County Assessor Fee Revolving Fund. |
| § 68-2830. Monitoring valuations - Noncompliance guidelines and procedure. |
| § 68-2831. Place of listing and assessment. |
| § 68-2832. Persons required to list property. |
| § 68-2833. Jointly owned property - Listing, assessment and taxation - Taxes as lien. |
| § 68-2834. Subdivided land or lot - Surveying and platting. |
| § 68-2835. Forms for listing and assessment of property. |
| § 68-2836. County assessor to take lists - Meeting taxpayers - Taxpayer failing to meet assessor - Receiving lists at assessor's office - Penalty for failure to list. |
| § 68-2837. Corporations - Assessment. |
| § 68-2838. Corporations - Lists or schedules of property - Tax liability of property - Statement of capital stock, capital, indebtedness and other financial information. |
| § 68-2839. Statements of capital invested and other necessary information - Neglect, failure or refusal to furnish information. |
| § 68-2840. County assessor to prepare, build and maintain certain permanent records. |
| § 68-2841. Land list. |
| § 68-2842. Assessment roll - Form - Content - Adjustments - Annual report. |
| § 68-2843. Unlisted personal property - Discovery and assessment. |
| § 68-2844. Omitted property - Entry on assessment rolls and tax rolls - Assessments - Arrearages - Taxing during current year. |
| § 68-2845. Assessment of unassessed real estate. |
| § 68-2846. Undervalued and underassessed property - Reassessment. |
| § 68-2847. Property of railroads, air carriers and public service corporations - Valuation and assessment. |
| § 68-2848. Railroads, air carriers and public service corporations - Sworn lists or schedules. |
| § 68-2849. Repealed by Laws 1988, c. 258, § 7, emerg. eff. June 27, 1988. |
| § 68-2850. Transmission companies - Sworn lists or schedules. |
| § 68-2851. Pipeline companies - Sworn statement or schedule. |
| § 68-2851.2. Task Force on Valuation of Gas Gathering System Assets. |
| § 68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment – Changes. |
| § 68-2852. Gas, light, heat and power companies - Sworn statement. |
| § 68-2853. Electric light and power companies - Statement under oath. |
| § 68-2854. Waterworks and power companies - Sworn return. |
| § 68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and assessment. |
| § 68-2856. Express companies - Statement under oath - Assessment. |
| § 68-2857. Railroad, air carrier or public service corporation - Failure or refusal to make statements or schedules - Ascertainment of value - Penalty. |
| § 68-2859. Railroads, air carriers and public service corporations - Returns not conclusive as to value or amount of property - Duties, power and authority of State Board of Equalization. |
| § 68-2860. Railroads, air carriers and public service corporations - Certification of assessed valuations. |
| § 68-2861. County boards of equalization - Creation - Membership - Appointment - Term - Qualifications - Secretary and clerk - Conflicts and disputes - Unlawful acts - Penalty. |
| § 68-2862. County board of equalization members - Oath - Training course - Compensation. |
| § 68-2863. County board of equalization - Sessions - Purpose - Special sessions - Duties and authority - Hearing officers. |
| § 68-2864. State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties and authority - Fees. |
| § 68-2865. Oklahoma Tax Commission - Adjustment and equalization of valuation of real and personal property - Findings - Powers, duties and authority. |
| § 68-2866. Oklahoma Tax Commission - Equalization ratio study. |
| § 68-2867. Abstract of assessments. |
| § 68-2868. Tax rolls - Preparation - Contents. |
| § 68-2870. Destruction or loss of tax lists, rolls or abstracts. |
| § 68-2871. Correction or alteration of tax rolls - Board of tax rolls corrections created. |
| § 68-2872. Compensation of chairman of county board of equalization for attendance of meetings of board of tax rolls corrections. |
| § 68-2873. Board of tax rolls corrections - Modification of valuation of property. |
| § 68-2874. Correction of clerical errors on tax rolls. |
| § 68-2875. Ad Valorem Division of Oklahoma Tax Commission - Creation - Director - Authority and duties. |
| § 68-2876. Increase in valuation - Notice - Complaints and hearings. |
| § 68-2878. Repealed by Laws 1989, c. 321, § 28. |
| § 68-2879. Repealed by Laws 1989, c. 321, § 28. |
| § 68-2880. Repealed by Laws 1989, c. 321, § 28. |
| § 68-2881. Railroads, air carriers and public service corporations - Increase of evaluation of property - Notice - Complaints and hearings - Appeals to Court of Tax Review and Supreme Court. |
| § 68-2884. Payment and appeal of protested taxes. |
| § 68-2885. Exclusiveness of remedies - Precedence of appeals. |
| § 68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of protested taxes. |
| § 68-2887. Exempt property. |
| § 68-2887.1. Application for exemption by charitable institutions. |
| § 68-2888. Homestead, rural homestead and urban homestead defined. |
| § 68-2889. Homesteads - Classification - Exemption from ad valorem taxation. |
| § 68-2890. Additional homestead exemption. |
| § 68-2890.1. Application for limit on fair cash value of homestead - Qualifications for limitation. |
| § 68-2891. Homestead exemption - Forms. |
| § 68-2892. Homestead exemption - Application. |
| § 68-2893. Homestead exemption - Approval or rejection - Notice. |
| § 68-2894. Homestead exemption - Review of applications by county board of equalization. |
| § 68-2895. Homestead exemption - Hearing before county board of equalization when application rejected or amount changed - Appeal. |
| § 68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and business or commercial purposes - Rural homesteads. |
| § 68-2897. Homestead exemption - Laws relating to assessment of property not impaired. |
| § 68-2898. Rules and regulations. |
| § 68-2899. County assessor - Report to Tax Commission. |
| § 68-2900. Homestead exemption - Unlawful acts - Penalties. |
| § 68-2901. Homestead exemption - Situs of taxpayer. |
| § 68-2902. Manufacturing facilities - Exemption from ad valorem tax. |
| § 68-2902.1. Dates and activities to follow in administering Section 2902. |
| § 68-2902.2. Intangible personal property tax exemption - Application - Affidavit. |
| § 68-2902.4. Manufacturers of pulp, paper, tissue and paper board - Ad valorem exemption. |
| § 68-2903. Rural water or sewer district - Exemption from ad valorem and other taxes. |
| § 68-2904. Definitions. |
| § 68-2905. Persons 65 years of age or older or totally disabled person - Application and administration of Sections 2904 to 2911. |
| § 68-2906. Person 65 years of age or older or totally disabled person - Filing of claim. |
| § 68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file claim. |
| § 68-2908. Persons 65 years of age or older or totally disabled person - Time for filing claims - Income tax credit. |
| § 68-2909. Persons 65 years of age or older or totally disabled person - Proof supporting claim - Forms. |
| § 68-2910. Persons 65 years of age or older or totally disabled person - Audit of claims - Hearing. |
| § 68-2911. Persons 65 years of age or older or totally disabled person - Direct income tax credit - Payment of claims. |
| § 68-2912. Taxes on real estate as lien. |
| § 68-2913. Due date of ad valorem taxes - Penalty on delinquent taxes - Collection of taxes. |
| § 68-2914. County treasurer - Collection of taxes. |
| § 68-2915. Duty to pay taxes - Statement of taxes due. |
| § 68-2916. Mediums in which taxes payable - Tax receipts. |
| § 68-2917. Form of tax receipt - Furnishing list of items and rates of tax levy. |
| § 68-2918. Numbering tax receipts. |
| § 68-2919. County treasurer's entry upon payment of tax. |
| § 68-2920. Fraudulent tax receipt a felony. |
| § 68-2921. County treasurer records. |
| § 68-2922. Duplicate tax receipts - Duty of county clerk. |
| § 68-2923. Apportionment and distribution of collections. |
| § 68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue warrants for payment. |
| § 68-2924.1. Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of monies - Condition effect of section. |
| § 68-2925. Property sold at public sale or under court order - Collection of taxes, interest and costs. |
| § 68-2926. Property to be sold at public sale or under court order - Notice - Assessment. |
| § 68-2927. Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992. |
| § 68-2928. Repealed by Laws 1992, c. 378, § 3, emerg. eff. June 9, 1992. |
| § 68-2929. Selling personal property before taxes, interest and costs paid - Liability. |
| § 68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of taxes. |
| § 68-2931. Removal of property from county before taxes paid. |
| § 68-2932. Duties of certain public officers concerning sales, levy of attachments or removal of property. |
| § 68-2933. Property sold or removed from county before delivery of tax rolls - Assessment. |
| § 68-2934. Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and payment of difference. |
| § 68-2935. Federal resettlement or rural rehabilitation projects - County treasurer to make application for payments in lieu of taxes. |
| § 68-2936. Receipt of federal in lieu payments - Apportionment and payment to political subdivisions. |
| § 68-2937. Notice to county and political subdivision boards of apportionment of federal in lieu payments - Crediting funds. |
| § 68-2938. Basis of application for federal in lieu payments - Installments. |
| § 68-2939. Political subdivisions may enter into agreements with federal government for payments for performance of services - Crediting payments - Estimates and appropriations. |
| § 68-2940. Property acquired for public purpose - Relief from taxes. |
| § 68-2941. Release and extinguishment of liens. |
| § 68-2942. Certification after 15 years of taxes assessed not required of certain persons. |
| § 68-2943. Duties of officials mandatory - Neglect of duties - Penalties. |
| § 68-2944. Under assessment of property - Penalties. |
| § 68-2945. False or fraudulent lists or information - Failure or refusal to allow inspection or comply with subpoena. |
| § 68-2946. Repealed by Laws 1989, c. 321, § 28. |
| § 68-2946.1. Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993. |
| § 68-2946.2. Abolition of Ad Valorem Task Force. |
| § 68-2946.3. Repealed by Laws 1995, c. 246, § 10, eff. Nov. 1, 1995. |
| § 68-2946.4. Repealed by Laws 1999, c. 59, § 4, eff. July 1, 1999. |
| § 68-2947. Computer-Assisted Mass Appraisal Implementation Revolving Fund. |
| § 68-2948. Repealed by Laws 1993, c. 273, § 16, eff. July 1, 1993. |
| § 68-2949. Personal property tax exemption for heads of households 62 years of age or older residing in certain manufactured homes. |
| § 68-2950. Repealed by Laws 2003, c. 8, § 7, eff. July 1, 2003. |
| § 68-3001. Appropriation - Defined. |
| § 68-3002. Financial statement - Estimated needs - Publication - Filing. |
| § 68-3004. Officers to report earnings, cost of maintenance and estimate of needs. |
| § 68-3005. Repealed by Laws 1989, c. 321, § 28. |
| § 68-3005.1. County excise boards - Membership - Unlawful acts - Compensation - Penalties. |
| § 68-3006. Meetings of county excise board - Organization - Powers and duties. |
| § 68-3007. Order of proceedings of county excise board. |
| § 68-3008. Attendance and opinion of district attorney - Further detail as to items - Restrictions - Assistance. |
| § 68-3009. Sinking fund - Building fund and General fund requirements - Special Budget Accounts - Departmentalization and itemization. |
| § 68-3010. Items of appropriation - Meaning of terms. |
| § 68-3011. Departments operated within general fund - Special budget and cash accounts - Items of appropriation. |
| § 68-3012. Public hearings before excise boards. |
| § 68-3013. Notice of hearing - Continuing hearings - Calling officials for examination. |
| § 68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and corrections - Delivery to county treasurer. |
| § 68-3015. Apportionment of millage. |
| § 68-3016. Appropriation when estimate not submitted. |
| § 68-3017. Computation of appropriations - Procedure. |
| § 68-3018. Cash fund balance - Transfer - "Cash fund balance" defined. |
| § 68-3019. Certifying appropriation - Accounts - Warrants - Certificates of indebtedness. |
| § 68-3020. Temporary appropriations. |
| § 68-3021. Supplemental and additional appropriations. |
| § 68-3022. Municipal budgets and levies - Filing - Notice. |
| § 68-3023. Examination of budgets and levies by taxpayers - Filing protests. |
| § 68-3024. Court of Tax Review. |
| § 68-3025. Powers and duties of Court - Continuances. |
| § 68-3026. Decision - Correction of appropriations and tax roll - Representation of counties - Pleading. |
| § 68-3027. Appeals - Finality of unappealed decision. |
| § 68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting case for hearing. |
| § 68-3029. Mandate from Supreme Court - Correction of appropriation. |
| § 68-3030. Effect of protest - Refund of excess taxes. |
| § 68-3031. Payment and collection of taxes not affected. |
| § 68-3032. Warrants and debts prohibited during protest period - Exceptions. |
| § 68-3033. County clerk to furnish budget forms. |
| § 68-3101. Tax lien on real property. |
| § 68-3102. Personal property tax lien - Notice - Entry on docket - Priority. |
| § 68-3104. Tax warrants. |
| § 68-3105. Real property to be sold for delinquent taxes and special assessments - Exemption. |
| § 68-3105.1. Tax liens held prior to effective date of act. |
| § 68-3106. Notice of delinquent taxes and special assessments. |
| § 68-3106.1. Renumbered as § 3127.1 of this title by Laws 1997, c. 337, § 5, eff. July 1, 1997. |
| § 68-3107. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3108. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3109. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3110. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3111. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3112. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3113. Redemption of real estate. |
| § 68-3114. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3115. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3116. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3117. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3118. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3119. Resale tax deed - Rights conveyed. |
| § 68-3120. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3121. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3122. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3123. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3124. Repealed by Laws 2008, c. 82, § 8, emerg. eff. April 24, 2008. |
| § 68-3125. Resale by county of unredeemed lands. |
| § 68-3126. Advertising expense. |
| § 68-3127. Notice of resale. |
| § 68-3127.1. Repealed by Laws 2006, c. 77, § 8, eff. July 1, 2006. |
| § 68-3128. Publication costs on resale, rate. |
| § 68-3129. Sale - Property bid off in name of county - County liability. |
| § 68-3130. Monies received at resale deemed collections of tax - Credit and apportionment. |
| § 68-3131. Filing of resale return with county clerk - Issuance of deed - Payment of sale expenses - Remaining funds, disposition. |
| § 68-3132. Form of resale tax deed. |
| § 68-3133. Prima facie evidence, resale tax deed as. |
| § 68-3134. Management of real estate purchased by county at resale. |
| § 68-3134.1. Dilapidated buildings acquired at resale by county - Tearing down and removal. |
| § 68-3135. Sale or auction of property acquired at resale by county. |
| § 68-3136. Report of sale by county of property acquired at resale - Recording. |
| § 68-3137. Resale property fund. |
| § 68-3138. Conditions precedent to action to restrain tax collection. |
| § 68-3139. Official neglect not to affect sale. |
| § 68-3140. Procedure to cancel deed. |
| § 68-3141. Limitation of action to recover land - Payment of taxes due. |
| § 68-3142. Tax lien subject to other state lien. |
| § 68-3143. Prior lien of state or subdivisions against public service corporations for delinquent taxes. |
| § 68-3144. Quitclaim deed to land sold through error. |
| § 68-3145. Survival and enforcement of covenants and restrictions running with land after resale or certificate tax deed. |
| § 68-3146. Restrictions and covenants to which law applicable. |
| § 68-3147. Other rights surviving to grantee. |
| § 68-3148. Officials - Failure to perform duties. |
| § 68-3149. Attorney General - Removal of officials. |
| § 68-3150. Officer derelict in duty forfeits pay. |
| § 68-3151. County treasurer to account quarterly. |
| § 68-3152. Duties mandatory - Penalty for failure to perform. |
| § 68-3201. Imposition of tax - Definitions. |
| § 68-3202. Exemptions. |
| § 68-3203. Persons obligated to pay tax - Requisite stamps - Recording. |
| § 68-3204. Design and distribution of stamps - Accounting - Distribution of funds. |
| § 68-3205. Rules and regulations - Documentary Stamp Tax Unit. |
| § 68-3206. Violations - Punishments. |
| § 68-3301. Repealed by Laws 1991, c. 338, § 7, eff. Jan. 1, 1992. |
| § 68-3401. Short title. |
| § 68-3402. Applicability. |
| § 68-3403. Notices - Filing. |
| § 68-3404. Certification by U.S. Secretary of Treasury and other officials. |
| § 68-3405. Duties of filing officers - Filing certificate. |
| § 68-3406. Filing fee. |
| § 68-3407. Construction and application of act. |
| § 68-3501. Short title. |
| § 68-3502. Findings and intent of Legislature. |
| § 68-3503. Definitions. |
| § 68-3504. Incentive payments - Amount - Application - Qualifications - Approval - Notice - Additional information. |
| § 68-3505. Incentive payments - Funding source. |
| § 68-3506. Incentive payments - Claims - Verification - Issuance of warrants. |
| § 68-3507. Incentive payments - Deposit - Use - Investment - Audits - Unused assets. |
| § 68-3508. Promulgation of rules. |
| § 68-3600. Repealed by Laws 2002, c. 112, § 4, eff. Dec. 31, 2002. |
| § 68-3601. Short title. |
| § 68-3602. Legislative intent. |
| § 68-3603. Definitions. |
| § 68-3604. See the following versions: |
| § 68-3604.1. Quarterly incentive payments for federal contractors - Application and qualifications. |
| § 68-3604v1. Incentive payments. |
| § 68-3604v2. Incentive payments. |
| § 68-3605. Quality Jobs Program Incentive Payment Fund. |
| § 68-3606. Filing claim to receive incentive payment - Determination - Payments. |
| § 68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits and exemptions. |
| § 68-3608. Promulgation of rules. |
| § 68-3609. False or fraudulent information in making application, claim for payment or other instrument - Penalties. |
| § 68-3610. Report on effect of Oklahoma Quality Jobs Program. |
| § 68-3611. Payroll projection. |
| § 68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained, expanded or new facility – Calculation of incentive payments. |
| § 68-3621. Short title. |
| § 68-3622. Legislative intent. |
| § 68-3623. Definitions. |
| § 68-3624. Oklahoma Film Enhancement Rebate Program. |
| § 68-3625. Oklahoma Film Enhancement Rebate Program Revolving Fund. |
| § 68-3626. Termination of act. |
| § 68-3651. Short title. |
| § 68-3652. Legislative findings. |
| § 68-3653. Definitions. |
| § 68-3654. Issuance of obligations - Calculation of foregone incentives - Payment of proceeds - Repayment - Guaranty. |
| § 68-3655. Proposed amount of investment and expenditure - Period required for full expenditure - Determination of total principal amount. |
| § 68-3656. Use of Credit Enhancement Reserve Fund for issuance of obligations. |
| § 68-3657. Quality Jobs Program Incentive Leverage Fund. |
| § 68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits - Ineligibility for certain exemptions. |
| § 68-3659. Remitted withholding taxes - Transfer and apportionment. |
| § 68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of principal, interest or other costs. |
| § 68-3701. Short title. |
| § 68-3702. Legislative intent. |
| § 68-3703. Definitions. |
| § 68-3704. Quarterly premium payments. |
| § 68-3705. Maximum allowable premium payments - Apportionments - Application to receive payments - Continuing eligibility. |
| § 68-3706. Saving Quality Jobs Premium Payment Fund. |
| § 68-3707. Filing of claim - Issuance of warrant. |
| § 68-3708. High impact projects. |
| § 68-3709. High Impact Projects Payments Fund. |
| § 68-3710. Rulemaking. |
| § 68-3711. Agreement between establishment and state - Fraud. |
| § 68-3712. Report on effect of Saving Quality Jobs Program. |
| § 68-3801. Short title. |
| § 68-3802. Qualification for incentive payments - Definitions - Cost/benefit analysis. |
| § 68-3803. Former Military Facility Projects Fund. |
| § 68-3804. Filing of claim - Issuance of warrant. |
| § 68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits and exemptions. |
| § 68-3806. Rulemaking. |
| § 68-3807. Fraud.. |
| § 68-3808. Report on effect of Former Military Facility Development Act. |
| § 68-3901. Short title. |
| § 68-3902. Incentive payments. |
| § 68-3903. Definitions. |
| § 68-3904. Incentive payments. |
| § 68-3905. Quarterly reports to Commission - Quarterly incentive payments. |
| § 68-3906. Small Employer Quality Jobs Incentive Payment Fund. |
| § 68-3907. Rulemaking authority. |
| § 68-3908. Violations and penalties. |
| § 68-3909. Establishment receiving incentive payment and its contractors and subcontractors ineligible to receive certain tax credits and exemptions. |
| § 68-3910. Triennial report. |
| § 68-3911. Short title. |
| § 68-3912. Legislative intent. |
| § 68-3913. Definitions. |
| § 68-3914. See the following versions: |
| § 68-3914v1. Incentive payments. |
| § 68-3914v2. Incentive payments. |
| § 68-3915. Quarterly reports. |
| § 68-3916. 21st Century Quality Jobs Incentive Payment Fund. |
| § 68-3917. Rulemaking authority. |
| § 68-3918. Violations and penalties. |
| § 68-3919. Disqualification from receipt of credits or exemptions under other laws. |
| § 68-3920. 21st Century Quality Jobs Incentive Act. |
| § 68-4001. Repealed by Laws 2004, c. 322, § 18, eff. Dec. 1, 2004 (State Question No. 713, Legislative Referendum No. 336, adopted at election held Nov. 2, 2004). |
| § 68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality Assurance Assessment. |
| § 68-4101. Short title. |
| § 68-4102. Legislative intent – Incentives to support retention of manufacturing and jobs. |
| § 68-4103. Definitions. |
| § 68-4104. Quality investment agreements – Duration – Investment – Terms. |
| § 68-4105. Specialized Quality Investment Payment Fund. |
| § 68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and recovery of payments when agreement terms not met – Additional payments. |
| § 68-4107. Eligibility to receive other credits or exemptions. |
| § 68-4108. Rules – Implementation. |
| § 68-4109. False or fraudulent applications and instruments – Felony – Punishment. |
| § 68-4201. Short title. |
| § 68-4202. Purpose – Legislative intent – Incentive payments. |
| § 68-4203. Definitions. |
| § 68-4204. Quality Investment Contracts – Application – Requirements – Qualifications. |
| § 68-4205. Application for incentive payment – Cessation of payment – New application – Verification and payment. |
| § 68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by Governor, Speaker and President Pro Tempore – Investments authorized. |
| § 68-4207. Ineligibility for certain tax credits or exemptions. |
| § 68-4208. Oklahoma Department of Commerce and Oklahoma Tax Commission – Rules. |
| § 68-4209. False or fraudulent application or other information – Aiding or abetting – Felony – Punishment. |
| § 68-4210. Five-year performance review – Written report. |
| § 68-4301. Short title. |
| § 68-4302. Legislative findings. |
| § 68-4303. Definitions. |
| § 68-4304. Quality event - Designation - Submission of forms to Oklahoma Tax Commission. |
| § 68-4305. Eligible local support. |
| § 68-4306. Proceeds from county or municipality sales tax. |
| § 68-4307. Maximum total payments. |
| § 68-4308. Payment of incremental sales tax revenues. |
| § 68-4309. Promulgation of rules. |
| § 68-4310. Annual report. |
| § 68-4311. Contract, memorandum of understanding, other agreement - Subsequent unenforceability of act. |
| § 68-4401. Short title. |
| § 68-4402. Legislative findings. |
| § 68-4403. Definitions. |
| § 68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and procedures. |
| § 68-4405. Sales tax, distribution of revenue, applicability of act. |
| § 68-4406. Remission of sales tax revenues - Maintenance and development of assets. |
| § 68-5001. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5002. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5003. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5004. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5005. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5006. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5006.1. Forms - Mailing address required. |
| § 68-5007. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5008. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5009. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-5010. Short title. |
| § 68-5011. Eligibility for relief - Computation - Convicted felons. |
| § 68-5012. Gross household income. |
| § 68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state supplemental payments. |
| § 68-5014. Information changes. |
| § 68-5015. Audit of claim - Notice - Hearing. |
| § 68-5016. False or fraudulent claims - Penalties. |
| § 68-5101. Renumbered as § 3201 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. |
| § 68-5102. Renumbered as § 3202 of this title by Laws 1988, c. 162, § 160, eff. January 1, 1992. |
| § 68-5103. Renumbered as § 3203 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. |
| § 68-5104. Renumbered as § 3204 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. |
| § 68-5105. Renumbered as § 3205 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. |
| § 68-5106. Renumbered as § 3206 of this title by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992. |
| § 68-5301. Imposition of tax on new vehicles and vessels in lieu of ad valorem tax. |
| § 68-5302. Affixing of stamp prior to sale and registration - Amount of stamp. |
| § 68-5304. Purchase of stamps - Form - Distribution - Custody. |
| § 68-5305. Apportionment of revenue. |
| § 68-5306. Qualifications. |
| § 68-5401. Tax on farm equipment in lieu of ad valorem tax - Items to be taxed - Minimum retail list price - Exceptions. |
| § 68-5402. When tax shall apply - Tax stamps - Affixing stamps prior to transfer of ownership. |
| § 68-5403. Manufacture or purchase of stamps - Form - Bond - Distribution - Custody. |
| § 68-5404. Apportionment of collections from stamp sales - Report to county assessor - Computation of new assessed valuation. |
| § 68-6001. Definitions. |
| § 68-6002. Levy of tax - Interest. |
| § 68-6003. Exemptions. |
| § 68-6003.1. Repealed by Laws 2009, c. 424, § 1, emerg. eff. June 1, 2009. |
| § 68-6004. Report on transfer of legal ownership of aircraft - Cancellation or suspension of license. |
| § 68-6005. Distribution of revenues. |
| § 68-6006. Seizure and sale of aircraft. |
| § 68-6007. Rules and regulations. |
| § 68-6101. Assessments - Rebates. |
| § 68-6102. Workers' Compensation Assessment Rebate Fund. |
| § 68-24100. 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 68-24200. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24201. Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24202. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24203. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24204. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24205. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24206. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24207. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24208. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24209. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24210. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24211. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24212. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24213. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24214. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24215. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24216. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24217. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24218. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24219. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24220. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24227. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24228. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24229. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24230. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24231. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24232. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24233. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24237. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 68-24303. Repealed by Laws 1988, c. 162, § 165, eff. Jan. 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24304. Repealed by Laws 1984, c. 295, § 6, eff. Jan. 1, 1985. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 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. |
| § 68-24410. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-24411. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992. |
| § 68-50001. Tax on fire insurance gross premiums - Fire Marshal Fund - Salaries of employees of State Fire Marshal. |
| § 68-50002. Lost cigarette and tobacco stamps - Refunds. |
| § 68-50003. Return of stamps found after refund. |
| § 68-50004. Coin-operated amusement devices - Location and hours of operation - Licensing. |
| § 68-50005. Supernumerary Tax Consultant - Creation of office. |
| § 68-50006. Qualifications. |
| § 68-50007. Oath - Duties - Expenses. |
| § 68-50008. Term of office - Removal - Compensation |
| § 68-50009. Political activity prohibited. |
| § 68-50010. Short title. |
| § 68-50011. Definitions. |
| § 68-50012. Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007. |
| § 68-50013. Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff. July 1, 2007. |
| § 68-50014. Oklahoma Tourism Promotion Revolving Fund - Oklahoma Tourism Capital Improvement Revolving Fund. |
| § 68-50015. Oklahoma Tourism Promotion Advisory Committee. |
| § 68-50016. Master capital improvement plan - Submission of project list to Legislature. |
| § 68-53001. Renumbered as § 2-11-401 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53002. Renumbered as § 2-11-402 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53003. Renumbered as § 2-11-403 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53004. Renumbered as § 2-11-404 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53005. Renumbered as § 2-11-405 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53006. Renumbered as § 2-11-406 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53007. Renumbered as § 2-11-407 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53008. Renumbered as § 2-11-408 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53009. Renumbered as § 2-11-409 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-53010. Renumbered as § 2-11-410 of Title 27A by Laws 1993, c. 145, § 359, eff. July 1, 1993. |
| § 68-54001. Short title. |
| § 68-54002. Definitions. |
| § 68-54003. Purchaser primarily engaged in computer services and data processing or research and development - Sales and use tax exemption. |
| § 68-54004. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local sales taxes. |
| § 68-54005. Purchaser primarily engaged in computer services and data processing or research and development - Refund of state and local use taxes. |
| § 68-54006. Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014. |
| § 68-55001. Definitions – Implementation of federal law – Taxes to which act applies – Services deemed to be provided by home service provider. |
| § 68-55002. Provision of electronic database containing local taxing jurisdiction information – Liability of home service provider – Presumption. |
| § 68-55003. Judgment limiting or impairing federal act – Invalidity of act. |
| § 68-55004. When act applies relating to tax liabilities. |