Title 68, Title 68 — Revenue and Taxation

This act shall be known and may be cited as the “Oklahoma Quality Events Incentive Act” and shall be in effect through June 30, 2031. Added by Laws 2010, c. 386, § 1, eff. July 1, 2012. Amended by Laws 2014, c. 3, § 1, eff. Nov. 1, 2014; Laws 2018, c. 201, § 1, eff. July 1, 2018;…

The Legislature finds that certain quality events conducted within the state have a significant economic impact. In order to assist with the promotion of such events and to assist the promoters and organizers of such events with the planning and performance of such events, the Le…

As used in the Oklahoma Quality Events Incentive Act: 1. "Certified sponsor" means an entity or organization authorized to promote and conduct a quality event, which is incurring expenses for the promotion of such event to be conducted within the corporate limits of an eligible m…

Oklahoma Tax Commission. A. Not later than thirty (30) days prior to the initial date of a quality event, a host community may designate: 1. The dates during which a quality event will be hosted; and 2. The type of expenses eligible for distribution of captured revenues to the ho…

A. The host community shall provide to the Oklahoma Tax Commission detailed information disclosing the total amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid to a host community in which a qual…

No proceeds from the levy of any sales tax imposed by a county or a municipality shall be affected by the provisions of this act and the proceeds from any such levy shall be collected and remitted as required by the Oklahoma Sales Tax Code. The distribution of the revenues shall …

Notwithstanding any other provision of this act, total payments resulting from the provisions of the Oklahoma Quality Events Incentive Act to all host communities shall not exceed: 1. Two Million Dollars ($2,000,000.00) for the fiscal year ending June 30, 2013; 2. Two Million Fiv…

After the conclusion of a quality event for which the Oklahoma Tax Commission has given approval pursuant to subsection E of Section 4 of this act, and within the time limit prescribed by Section 5 of this act, the Tax Commission shall utilize the amount of incremental sales tax …

The Oklahoma Tax Commission may promulgate such rules as may be necessary to implement the provisions of the Oklahoma Quality Events Incentive Act. Added by Laws 2010, c. 386, § 9, eff. July 1, 2012. Amended by Laws 2018, c. 201, § 5, eff. July 1, 2018.

The Executive Director of the Oklahoma Department of Commerce shall make a report to the Governor, the Speaker of the House of Representatives and the President Pro Tempore of the Senate not later than December 1, 2013, and each December 1 thereafter if this act is in force and e…

Subsequent unenforceability of act. A. A county, city or town that enters into any contract, memorandum of understanding or other agreement with a person or lawfully recognized business entity while the Oklahoma Quality Events Incentive Act is in force and effect and in reliance …

Sections 5 through 10 of this act shall be known and may be cited as the “Lake Murray Area Infrastructure Support Act”. Added by Laws 2007, c. 106, § 5, eff. July 1, 2007.

The Legislature finds that sales taxable transactions conducted within the area designated by Section 7 of this act have a significant economic impact. In order to assist the Oklahoma Tourism and Recreation Department with the maintenance and improvement of critical infrastructur…

As used in this act: 1. “Base Year” or “Lake Murray Designated Area Base Year” means the amount of state sales tax revenue remitted by vendors located within the Lake Murray Designated Area during the fiscal year ending June 30, 2007, or the amount of state sales tax revenue remi…

Affected vendors - Forms and procedures. A. The Department of Tourism and Recreation shall notify the Oklahoma Tax Commission on such form as the Tax Commission may prescribe of the precise boundary of the Lake Murray Designated Area. B. The Oklahoma Tax Commission shall determin…

No proceeds from the levy of any sales tax imposed by a county or a municipality shall be affected by the provisions of the Lake Murray Area Infrastructure Support Act and the proceeds from any such levy shall be collected and remitted as required by the Oklahoma Sales Tax Code. …

development of assets. A. The Oklahoma Tax Commission shall remit to the Oklahoma Tourism and Recreation Department Revolving Fund created pursuant to Section 2251 of Title 74 of the Oklahoma Statutes, or to a designated account established within such fund, twenty-five percent (…

As used in Sections 1 through 9 of this act: 1. "Controlled dangerous substance" means a drug, substance, or immediate precursor specified in Schedules I through V of the Uniform Controlled Dangerous Substances Act which is held, possessed, transported, transferred, sold or offer…

There shall be levied, assessed, collected, and paid in respect to controlled dangerous substances, a tax in the following amounts: 1. On each gram of marihuana, or each portion of a gram, Three Dollars and fifty cents ($3.50); and 2. On each gram or portion of a gram of a contro…

A. The tax levied by Section 2 of this act shall be paid by affixing stamps in the manner and at the time herein set forth. When a dealer purchases, acquires, transports, or imports into this state a controlled dangerous substance on which a tax is levied by Section 2 of this act…

forms - Use of stamps in administrative, civil and criminal proceedings. A. The Commission shall promulgate rules and regulations for a uniform system of providing, affixing, and displaying official stamps for any controlled dangerous substance on which the tax levied in Section …

- Penalties. A. The taxable period of the tax levied by Section 2 of this act for any dealer not possessing valid stamps showing that the tax has been paid shall be declared terminated by the Commission as provided in paragraph 4 of subsection a of Section 224 of this title. The …

Nothing in this act requires any person, including but not limited to pharmacists or doctors licensed by this state, lawfully in possession of a controlled dangerous substance, to pay the tax levied by Section 2 of this act. Added by Laws 1990, c. 25, § 6, operative July 1, 1990.

The revenue, including interest and penalties, collected pursuant to this act shall be paid monthly by the Commission to the State Treasurer to be placed in the Drug Abuse Education Revolving Fund created in Section 2-417 of Title 63 of the Oklahoma Statutes. The monies shall be …

A. Any dealer violating the provisions of this act, except Section 450.9 of this title, shall pay a civil penalty of one hundred percent (100%) of the amount of the tax levied in Section 450.2 of this title in addition to the actual tax levied in said section. B. Any dealer manuf…

A. No person shall willfully remove or otherwise prepare any adhesive stamps, with intent to use, or cause the same to be used, after it has already been used or knowingly or willfully buy, sell, offer for sale, or give away, any such washed or restored stamp to any person, or kn…

This act shall be known and may be cited as the "Oklahoma Remote Quality Jobs Incentive Act". Added by Laws 2021, c. 225, § 1, eff. July 1, 2021.

It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate incentives to attract growth industries and sectors that employ remote workers to Oklahoma through a policy of rewarding businesses with a highly skilled, knowledge-based workforce; 2. The Okla…

basic health benefits plans for remote workers. A. As used in the Oklahoma Remote Quality Jobs Incentive Act: 1. "Basic industry" means an establishment that attracts remote workers to the state whose purpose is to increase the state's population and who may receive rebates on th…

A. A proxy establishment that facilitates the attraction of remote workers to the State of Oklahoma which meets the qualifications specified in the Oklahoma Remote Quality Jobs Incentive Act may receive quarterly incentive payments for a ten- quarter period. The amount of such pa…

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the "Oklahoma Remote Quality Jobs Incentive Payment Fund". The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and…

A. As soon as practicable after the end of the first complete calendar quarter following the start date, the proxy establishment shall file a claim for the payment with the Oklahoma Tax Commission and shall specify the actual number and gross payroll of new direct jobs of remote …

Notwithstanding any other provision of law, if a qualified proxy establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified proxy establishment nor the companies associated with the remote workers shall be eligible to receive the cre…

The Oklahoma Department of Commerce and the Oklahoma Tax Commission shall promulgate rules necessary to implement their respective duties and responsibilities under the provisions of this act. Added by Laws 2021, c. 225, § 8, eff. July 1, 2021.

Any person making an application, claim for payment or any report, return, statement or other instrument or providing any other information pursuant to the provisions of this act who willfully makes a false or fraudulent application, claim, report, return, statement, invoice or o…

There is hereby created in the State Treasury a special fund to be designated the "Oklahoma Capital Improvement Fund". Said fund shall consist of amounts deposited therein pursuant to subsection (d) of Section 302-2 of this title, and monies, if any, which have accrued to the Sta…

The Oklahoma Department of Commerce shall prepare triennially a report which shall include, but not be limited to, documentation of the new direct jobs created under the Oklahoma Remote Quality Jobs Incentive Act and a fiscal analysis of the costs and benefits of this act to the …

Revenues dedicated, apportioned, deposited and accruing to the credit of the Oklahoma Capital Improvement Fund created by this act shall be expended only pursuant to legislative appropriation for capital improvement projects. Laws 1979, c. 195, § 8, emerg. eff. May 24, 1979.

Sections 1 through 63 of this act shall be known and may be cited as the "Motor Fuel Tax Code". Added by Laws 1996, c. 345, § 1, eff. Oct. 1, 1996.

Subject to the procedural requirements and conditions set out in this section and Sections 500.11 through 500.17 of this title, the following are exempt from the taxes on motor fuel imposed by Section 500.4 of this title and Section 500.4b of this title: 1. Motor fuel for which p…

A. As used in this section: 1. “Ethanol” means a blend of gasoline and ethyl alcohol consisting of not more than fifteen percent (15%) ethyl alcohol by volume; and 2. “Retail dealer” means the type of dealer described by paragraph 53 of Section 500.3 of Title 68 of the Oklahoma S…

The exemption for exports: 1. Under paragraph 1 of Section 10 of this act, shall be perfected by a deduction on the report of the supplier or licensed exporter which is otherwise responsible for the tax on removal of the product from a terminal or refinery in this state; 2. Under…

Exempt use of K-1 kerosene shall be governed by regulations promulgated by the Commission which shall follow regulations governing the exemption promulgated by the federal government to the extent that impositions of the conforming regulations would be practical and not be a hard…

governmental agencies. The exemption for sales of motor fuel for use by the United States or any agency or instrumentality thereof, as provided in paragraph 5 of Section 500.10 of this title, district-owned public school vehicles and buses or FFA and 4-H Club trucks used for the …

A. 1. The exemption for use pursuant to paragraph 11 of Section 500.10 of this title shall be perfected by a refund claim filed by the consumer who shall provide evidence of an allocation of use satisfactory to the Oklahoma Tax Commission. 2. The exemption for a consumer who clai…

importers and importers of dyed diesel fuel. All exemptions under Section 10 of this act, not expressly covered under Sections 11 through 14 of this act, shall be perfected as follows: 1. A supplier or tank wagon importer shall take a deduction against motor fuel shown on the mon…

Credit in lieu of refund. A. To claim a refund under Sections 10 through 14 of this act, a person shall present to the Commission a statement containing a written verification that the claim is made under penalties of perjury and lists the total amount of motor fuel purchased and…

If a refund is not issued within twenty (20) days of the filing required by this act, the Commission shall pay interest at the rate of six percent (6%) per annum from the date of filing of the claim for refund until the date on which the refund is made. Added by Laws 1996, c. 345…

licensed bonded importers. Except as otherwise provided in the Motor Fuel Tax Code, the tax imposed by Sections 500.4 and 500.4B of this title on motor fuel measured by gallons imported from another state shall be paid by the: 1. Licensed occasional importer who has imported the …

terminals. A. Any licensed supplier or licensed permissive supplier may make a blanket election with the Commission to treat all removals from all of its out-of-state terminals with a destination in this state as shown on the terminal-issued shipping paper as if the removals were…