Title 68 — Title 68 — Revenue and Taxation

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…

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…

A. It is the intent of this act to amend, revise, incorporate and recodify established revenue raising procedures applied to motor fuels for the construction and maintenance of safe public highways and bridges in this state. It is the intent of the Legislature that the taxes impo…

A. The tax imposed by Sections 500.4 and 500.4B of this title, measured by motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer, shall be precollected and remitted on behalf of the retail consumers to the state by the supp…

Remittance of tax by terminal operators. The terminal operator of a terminal in this state is jointly and severally liable for the tax imposed under Section 4 of this act and shall remit payment to this state upon discovery of either of the following conditions: 1. The supplier, …

remittances. Each supplier and bonded importer who sells motor fuel shall precollect and remit on behalf of and from the purchaser the motor fuel tax imposed under Section 500.4 of this title. At the election of an eligible purchaser, which notice shall be evidenced by a written …

Rescission of eligibility and election by Commission. A. Each purchaser that desires to make an election under Section 500.22 of this title shall submit a request to the Oklahoma Tax Commission for approval, setting forth such information as the Tax Commission may require. B. The…

taxes. A. In computing the amount of motor fuel tax due, the supplier shall be entitled to a credit against the tax payable the amount of tax paid by the supplier that has become uncollectible from an eligible purchaser. B. The supplier shall provide notice to the Commission of a…

operator-importers. Each licensed tank wagon operator-importer who is liable for the tax imposed by this act on nonexempt motor fuel imported by a tank wagon as to which tax has not previously been paid to a supplier, shall remit the motor fuel tax for the preceding month's impor…

All suppliers and bonded importers required to remit the motor fuel tax shall remit the motor fuel taxes due by electronic fund transfer acceptable to the Commission. The transfer or payment shall be made on or before the date the tax is due. Added by Laws 1996, c. 345, § 26, eff…

Every supplier and permissive supplier which properly remits tax under this act shall be allowed to retain one-tenth of one percent (0.1%) of the tax imposed by this act and collected and remitted by that supplier in accordance with this act to cover the costs of administration i…

end-user, producer or ultimate consumer or vendor. A. In the event the tax imposed by Section 500.4 of this title is not otherwise precollected, the tax shall be collected: 1. Upon the first receipt of motor fuel when received from a source outside of the state by any wholesaler,…

A. In the event an exporter diverts motor fuel removed from a terminal in this state from an intended destination outside this state as shown on the terminal-issued shipping papers to a destination within this state, the exporter, in addition to compliance with the notification p…

As used in the Motor Fuel Tax Code: 1. "Act" or "this act" means the Motor Fuel Tax Code; 2. "Agricultural purposes" means clearing, terracing or otherwise preparing the ground on a farm; preparing soil for planting and fertilizing, cultivating, raising and harvesting crops; rais…

A. The final report required by Section 40 of this act shall be accompanied by payment of the liability of the final month except as otherwise provided in this section. B. Any motor fuel vendor who possessed a license to sell motor fuel at wholesale or at retail prior to the effe…

Remittance of tax. A. Each person blending untaxed materials, including blendstocks, fuel grade ethanol and additives with motor fuels as to which tax has already been paid or accrued shall remit the tax imposed by this act. B. Any consumer liable for the tax payable under subsec…

within 25 miles of border - Remittance of tax. Subject to gallonage limits and other conditions established by the Commission, the Commission shall provide for the payment of tax imposed by this act by a person importing gasoline or diesel motor fuel from a bulk plant in another …

A. Each supplier engaged in business in this state as a supplier shall first obtain a supplier's license. B. Any person who desires to precollect the tax imposed by this act as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier's lic…

A. Each application for a license under this act shall be made upon a form prepared and furnished by the Commission. It shall be subscribed to by the applicant and shall contain the information as the Commission may reasonably require for the administration of this act, including…

Qualifications of bond - Financial statements and inquiry - New bond required - Release of existing bond. A. 1. Terminal operators shall be required to post a bond of not less than three (3) months potential tax liability based on the number of gallons handled as estimated by the…

Display - Surrender - Notice of discontinuance, sale or transfer of business. A. If the applicant and bond are approved, the Commission shall issue a license and as many copies as the licensee has places of business for which a license is required. B. A license is valid until sus…