Title 68, Title 68 — Revenue and Taxation

A. The Legislature hereby finds: 1. Some Indian tribes within the State of Oklahoma are engaged in the retail sales of motor fuels at locations within their sovereign territories; 2. Both Indian tribes and the government of the State of Oklahoma impose motor fuel taxes; 3. By rea…

option - Notification - Security. A. If a contract requires one party to reimburse another party for taxes levied under Part III of Subchapter A of Chapter 32 of the Internal Revenue Code, the party making the reimbursement, at its option, shall not be required to reimburse the o…

All revenue from the tax of eight one-hundredths of one cent ($0.0008) per gallon imposed pursuant to the provisions of subsection B of Section 500.4 of Title 68 of the Oklahoma Statutes, and penalties and interest thereon, collected by the Oklahoma Tax Commission shall be apport…

A. The tax of thirteen cents ($0.13) per gallon of diesel fuel that is levied by Section 500.4 of this title, and all penalties and interest thereon, collected by the Oklahoma Tax Commission under the levy shall be apportioned and distributed monthly as follows: 1. The first Eigh…

gallons. A. The tax imposed by this act on use of motor fuel which was imported into this state by a licensed importer, other than by a bulk transfer, shall arise at the time the product is entered into the state and shall be measured by invoiced gallons received outside this sta…

increase in tax rate. A. The tax imposed by Section 4 of this act on the date of an increase in the tax rate set out in Section 4 of this act shall be applicable to previously taxed motor fuel: 1. In excess of one thousand (1,000) gallons held in storage by a bulk end user or a c…

- Salaries of employees of State Fire Marshal. A. There is hereby levied upon percentages of fire insurance gross premiums from a sum of the following lines of insurance: fire, allied, homeowners multiperil, commercial multiperil, growing crops, ocean marine, inland marine, auto …

The Oklahoma Tax Commission is hereby authorized to refund a wholesaler and/or jobber for cigarette or tobacco tax stamps which have not been received after a period of ninety (90) days has expired from the date of mailing such stamps; provided that before any refund is made, (a)…

If, after payment of the refund, the cigarette or tobacco stamps are found, such stamps shall be returned immediately to the Oklahoma Tax Commission and failure to return the stamps shall constitute a felony. Laws 1967, c. 373, § 2, emerg. eff. May 22, 1967.

operation - Licensing. Any coin-operated amusement device, including pool and billiard tables, operated in conjunction with any place of business may lawfully be operated and remain open for play during all hours that the place of business in which such device is located may lawf…

Section 50010 et seq. of this title shall be known and may be cited as the "Oklahoma Tourism Promotion Act". Added by Laws 1987, c. 114, § 1, eff. Nov. 1, 1987. Amended by Laws 2006, 2nd Ex. Sess., c. 44, § 13, eff. July 1, 2007.

As used in the Oklahoma Tourism Promotion Act: 1. "Committee" means the Oklahoma Tourism Promotion Advisory Committee; 2. "Department" means the Oklahoma Tourism and Recreation Department; and 3. "Tourism promotion" or "promote Oklahoma tourism" means and is limited to: a. the co…

Tourism Capital Improvement Revolving Fund. A. 1. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tourism and Recreation Department, to be designated the "Oklahoma Tourism Promotion Revolving Fund". The fund shall be a continuing fund, not subject …

A. There is hereby created an Oklahoma Tourism Promotion Advisory Committee which shall advise the Oklahoma Tourism and Recreation Department on matters of statewide tourism promotion. The Committee shall consist of thirteen (13) members and one ex officio nonvoting member as fol…

list to Legislature. The Department of Tourism and Recreation shall develop, periodically revise and maintain a comprehensive state master capital improvement plan for state park and recreation facilities under its jurisdiction, and shall prioritize projects within the plan. Prio…

The forms prescribed by the Oklahoma Tax Commission pursuant to Sections 5006 or 2909 of this title shall have the mailing address of the Tax Commission printed on such forms. Added by Laws 1989, c. 63, § 3, eff. Jan. 1, 1990.

Sections 1 through 7 of this act shall be known and may be cited as the "Sales Tax Relief Act". Added by Laws 1990, c. 126, § 1, emerg. eff. April 25, 1990.

A. Except as otherwise provided by this section, beginning with the calendar year 1990 and for each calendar year through 1998, and for calendar year 2003, any individual who is a resident of and is domiciled in this state during the entire calendar year for which the filing is m…

For purposes of this act "gross household income" means the gross amount of income of every type, regardless of the source, received by all persons occupying the same household, whether such income was taxable or nontaxable for federal or state income tax purposes, including pens…

federal assistance or state supplemental payments. A. All claims for relief authorized by the Sales Tax Relief Act shall be received by and in the possession of the Oklahoma Tax Commission on or before June 30 of each year for sales taxes paid for the preceding calendar year. Cla…

Every person filing a claim pursuant to the Sales Tax Relief Act shall furnish the Oklahoma Tax Commission information changes, if any, of households, amount of gross income of household, number of personal exemptions claimed, and such other information as the Oklahoma Tax Commis…

A. The Oklahoma Tax Commission shall, within a reasonable time after receipt of a claim, audit said claim for correctness and payment. If the Oklahoma Tax Commission determines the amount of a claim to be incorrect or excessive, or the supporting proof to be inadequate, or that t…

In addition to the penalties provided in the Uniform Tax Procedure Code, any person who knowingly and willfully files a claim for sales tax relief to which such person is not entitled or who knowingly and willfully furnishes any false or fraudulent information to the Tax Commissi…

to operate motor vehicles on public highways. A. The tax levied by this act shall not apply to diesel fuel used exclusively for purposes other than to operate motor vehicles on the public highways of this state. Provided that distributors shall execute on monthly reports, certifi…

ad valorem tax. A. A tax is hereby imposed in lieu of the ad valorem tax on the inventories of new automobiles, new trucks, new travel trailers, new manufactured homes, new recreational vehicles and new motorcycles owned and/or possessed for sale by Oklahoma licensed dealers, lic…

of stamp. A. The in-lieu tax imposed in Section 5301 of this title shall be evidenced by a tax stamp affixed by said dealer to the Manufacturer's Certificate or Statement of Origin covering each new automobile, truck, travel trailer, manufactured home, recreational vehicle, motor…

The tax stamps required by Section 5301 et seq. of this title to be placed upon Manufacturer’s Certificates or Statements of Origin of new automobiles, new trucks, new travel trailers, new manufactured homes, new recreational vehicles, new motorcycles, new vessels, new watercraft…

The county treasurer shall, at the end of each calendar month, remit and apportion all collections from the sales of the tax stamps herein provided for as follows: 1. Two percent (2%) shall be remitted to Service Oklahoma for deposit to the credit of the General Revenue Fund of t…

When used in this act, the terms "automobile", "truck", "manufactured home", "travel trailer" and "motorcycle" shall have the meanings as same are respectively defined in the Oklahoma Vehicle License and Registration Act, and the terms "new automobile", "new truck", "new motorcyc…

data processing or research and development - Refund of state and local sales taxes. A. In order to administer the exemption for sales to a qualified computer services, data processing or research and development facility as provided by Section 54003 of this title, there shall be…

data processing or research and development - Refund of state and local use taxes. A. In order to administer the exemption for sales to a qualified computer services, data processing or research and development facility as provided by Section 54003 of this title, as applicable to…

to be taxed - Minimum retail list price - Exceptions. A. A tax is hereby imposed, in lieu of the ad valorem tax on certain items of the whole goods inventories, both new and used items, owned and/or possessed for sale or lease by retailers of farm tractors and other equipment as …

to transfer of ownership. A. The in-lieu tax imposed in Section 5401 of this title shall apply on the date of sale or lease and shall be evidenced by a tax stamp. The tax stamp shall be based on the following actual sales price without reduction for any trade-in: 1. Beginning wit…

Distribution - Custody. A. The tax stamp or stamps required by Section 5402 of this title to be affixed upon the dealer’s copy of the sales invoice covering each new or used whole goods agricultural equipment or whole goods attachment thereto sold shall be manufactured or purchas…

county assessor - Computation of new assessed valuation. The county treasurer shall remit and apportion each month all collections from the sale of tax stamps pursuant to Section 5402 of this title as follows: 1. Two percent (2%) shall be remitted to Service Oklahoma for deposit …

which act applies – Services deemed to be provided by home service provider. A. As used in this section: 1. “Charges for mobile telecommunications services” means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of T…

jurisdiction information – Liability of home service provider – Presumption. A. The Oklahoma Tax Commission may provide an electronic database to a home service provider or, if the Tax Commission does not provide such an electronic database to home service providers, then the des…

of act. If a court of competent jurisdiction enters a final judgment on the merits that: 1. Is based on federal or state law; 2. Is no longer subject to appeal; and 3. Substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act, P.…

The provisions of this act relating to tax liabilities shall apply only to charges on or revenues from customer bills issued on or after August 1, 2002. Added by Laws 2001, c. 153, § 5.

Disasters Act of 2015. A. This act may be cited as the "Facilitating Business Rapid Response to State Declared Disasters Act of 2015". B. As used in this act: 1. "Critical Infrastructure" means property and equipment owned or used by a telecommunications provider, a cable operato…

Incentive Act. Sections 1 through 7 of this act shall be known and may be cited as the "Oklahoma Emission Reduction Technology Incentive Act". Added by Laws 2022, c. 346, § 1, eff. July 1, 2022.

The Legislature hereby finds that the reduction of emissions from upstream, midstream, and downstream oil and gas production, exploration, completions, gatherings, storage, processing, refining, distribution, and transmission activities serves the interests of the citizens of Okl…

As used in the Oklahoma Emission Reduction Technology Incentive Act, "Emission Reduction Project" means and includes, but is not limited to: 1. Existing and new technology projects that reduce on-site emissions of regulated pollutants or carbon oxides from stationary sources; and…

A. Upon July 1, 2022, there is hereby created the Oklahoma Emission Reduction Technology Rebate Program. There is hereby created a rebate in the amount of up to twenty-five percent (25%) of documented expenditures made in this state directly attributable to the implementation of …

Midstream Incentive Revolving Fund — Oklahoma Emission Reduction Technology Downstream Incentive Revolving Fund. A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be designated the "Oklahoma Emission Reduction Technology Upstream…

The Department of Environmental Quality and the Oklahoma Tax Commission shall promulgate rules necessary to implement the provisions of this act. Added by Laws 2022, c. 346, § 6, eff. July 1, 2022.

The Oklahoma Emission Reduction Technology Rebate Program shall cease on July 1, 2027. Added by Laws 2022, c. 346, § 7, eff. July 1, 2022.

As used in Section 6001 et seq. of this title: 1. "Aircraft" means and includes every self-propelled plane, airplane, helicopter, or balloon or sailplane manufactured by mass production or individually constructed or assembled, used, or designed for navigation or flight in the ai…

Beginning on and after July 1, 1984, there shall be levied an excise tax of three and one-fourth percent (3 1/4%) of the purchase price of each aircraft that is to be registered with the Federal Aviation Administration, upon the transfer of legal ownership of any such aircraft or…

The following aircraft shall be exempt from provisions of Section 6001 et seq. of this title: 1. Aircraft manufactured under an Federal Aviation Administration-approved certificate and which are owned and in the physical possession of the manufacturer of the aircraft. The aircraf…