Title 68 — Title 68 — Revenue and Taxation

– Punishment. 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…

68 O.S. § 411 Repealed by Laws 2021, c. 385, § 25, eff. July 1, 2021

A. Every wholesaler who purchases or allows to come into his or her possession any untaxed merchandise coming under the scope of this article shall file with the Oklahoma Tax Commission a surety or collateral or cash bond in the amount of Twenty-five Thousand Dollars ($25,000.00)…

carrier - Statement of consignment - Violations. The right of a carrier in this state to carry untaxed tobacco products shall not be affected hereby; provided, that carriers delivering untaxed tobacco products to any person in this state other than an Oklahoma-licensed wholesaler…

exchanged or given away - Untaxed merchandise - Violations. A. Each truck or vehicle wherefrom tobacco products are sold shall be considered as a place of business and required to have a wholesale license and a bond of not less than Five Hundred Dollars ($500.00). B. Any person o…

Penalties. A. Every wholesaler of tobacco products in this state, as a condition of carrying on such business, shall annually secure from the Oklahoma Tax Commission a written license and shall pay an annual fee of Two Hundred Fifty Dollars ($250.00); provided, such fee shall not…

A. All tobacco products upon which a tax is levied by Section 400 et seq. of this title and all tobacco products sold, offered for sale or imported into this state in violation of the provisions of Section 403.2 of this title, found in the possession, custody or control of any pe…

have not been paid - Penalties. A. It shall be unlawful for any person to transport or possess tobacco products where the tax on such tobacco products has not been paid and exceeds the sum of One Hundred Dollars ($100.00). B. Except as otherwise provided in subsections C and D of…

The following sales are hereby exempted from the tobacco products tax levied pursuant to the provisions of Section 401 et seq. of this title: 1. All tobacco products sold to veterans hospitals and state- operated domiciliary homes for veterans located in the State of Oklahoma, fo…

The Oklahoma Tax Commission shall prescribe such rules and make such regulations as to the sale of such tobacco products and the exemption from the tobacco products tax thereon, as shall be deemed necessary to comply with the provisions of the preceding section. Laws 1965, c. 238…

documentation. A. Each wholesaler of tobacco products, as defined in Section 400 of this title, shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesaler is the seller, purchaser, consignor, consignee or…

This act shall be known and may be cited as the “Oklahoma Quality Investment Act”. Added by Laws 2006, c. 1, § 1, eff. July 1, 2007, following passage of State Question No. 725 (SB 755, Laws 2005, c. 239) on Nov. 7, 2006.

A. It is the purpose of this act to implement the provisions of the constitutional amendment contained in Enrolled Senate Bill No. 755 of the 1st Session of the 50th Oklahoma Legislature. B. It is the intent of the Legislature that: 1. The State of Oklahoma provide appropriate in…

For purposes of the Oklahoma Quality Investment Act: 1. “At-risk establishments” are those manufacturing establishments, presently existing in Oklahoma which the Quality Investment Committee, as described in paragraph 6 of this section, finds would be lost within the state based …

– Qualifications. A. An establishment which meets the qualifications specified in the Oklahoma Quality Investment Act may apply to enter into a Quality Investment Contract to receive annual incentive payments over a five-year period from the Oklahoma Tax Commission pursuant to th…

– New application – Verification and payment. A. As soon as practicable after the end of a calendar year for which an establishment has qualified to receive an incentive payment, the establishment shall file a claim for the payment with the Oklahoma Tax Commission for one-tenth (…

– Consideration by Governor, Speaker and President Pro Tempore – Investments authorized. A. The Quality Investment Committee shall meet not less than once per quarter and consider applications for Quality Investment Contracts from at-risk establishments. The Committee shall revie…

Notwithstanding any other provision of law, if a qualified establishment receives an incentive payment pursuant to the provisions of this act, neither the qualified establishment nor its contractors or subcontractors shall be eligible to receive the credits or exemptions provided…

Commission – Rules. 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 2006, c. 1, § 8, eff. July 1, 2007, following passage…

Aiding or abetting – Felony – Punishment. 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, clai…

The sale of such tobacco products under paragraph 1 of Section 419 and Section 420 of this title shall be restricted to sales or distribution to inmates of such veterans hospitals, or residents of such state-operated domiciliary homes for veterans, as shown by the records thereof…

A. The Oklahoma Department of Commerce shall, using its own resources or through a contract with a service provider, conduct a five-year performance review of the Oklahoma Quality Investment Act. The performance review may include measures of economic productivity in areas or reg…

license. All wholesalers or retailers selling or distributing such tobacco products under the provisions of this act shall comply with the provisions of such sections, and the rules and regulations of the Oklahoma Tax Commission as to such sale or distribution, and failure to so …

It is hereby declared to be the intention of the Legislature that this act be construed as being an amendment and revision of the present tobacco tax law and that the repeal and reenactment of said law herein for such purpose shall not affect any license issued or any tax liabili…

The provisions of Sections 9 through 12 of this act shall not apply to a federally recognized Indian tribe or nation which has entered into a compact with the State of Oklahoma pursuant to the provisions of subsection C of Section 1 of this act or to a licensee of such a tribe or…

As used in Sections 425 through 429 of this title: 1. "Tribally owned or licensed store" means a store or place of business which is owned and operated by a federally recognized Indian tribe or nation, other than a federally recognized Indian tribe or nation which has entered int…

distributing or purchasing contraband tobacco products. A. It shall be unlawful for any person knowingly to ship, transport, receive, possess, sell, distribute or purchase contraband tobacco products. Any person who engages in shipping, transporting, receiving, possessing, sellin…

licensed stores - Collecting, reporting and remitting tax. Every wholesaler doing business within this state and required to secure a license as provided in Section 415 of this title may sell tobacco products to tribally owned or licensed stores in this state. It shall be the dut…

68 O.S. § 427.1 Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010

68 O.S. § 427.2 Repealed by Laws 2009, c. 434, § 23, eff. Jan. 1, 2010

Authority of peace officers - Cooperation with Tax Commission. A. All untaxed tobacco products sold or shipped to tribally owned or licensed stores in this state by wholesalers not licensed by this state pursuant to the provisions of Section 415 of this title for the purpose of s…

A. Any revenue from a payment in lieu of excise taxes on tobacco products pursuant to a compact entered into by the State of Oklahoma and a federally recognized Indian tribe or nation pursuant to the provisions of subsection C of Section 1 of this act shall be deposited to the Ge…

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…