Title 68 — Title 68 — Revenue and Taxation
0 chapters · 1,818 sections in this title.
68 O.S. § 50013 Repealed by Laws 2006, 2nd Ex. Sess., c. 44, § 19, eff
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July 1, 2007.
68 O.S. § 50014 Oklahoma Tourism Promotion Revolving Fund - Oklahoma
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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 …
68 O.S. § 50015 Oklahoma Tourism Promotion Advisory Committee
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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…
68 O.S. § 50016 Master capital improvement plan - Submission of project
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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…
68 O.S. § 5002 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5003 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5004 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5005 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5006 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5006.1 Forms - Mailing address required
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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.
68 O.S. § 5007 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5008 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 5009 Repealed by Laws 1988, c. 162, § 165, eff. January 1
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1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 501 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 501 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 5010 Short title
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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.
68 O.S. § 5011 Eligibility for relief - Computation - Convicted felons
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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…
68 O.S. § 5012 Gross household income
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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…
68 O.S. § 5013 Filing of claim - Credits - Refunds - Families receiving
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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…
68 O.S. § 5014 Information changes
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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…
68 O.S. § 5015 Audit of claim - Notice - Hearing
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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…
68 O.S. § 5016 False or fraudulent claims - Penalties
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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…
68 O.S. § 502 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.2 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.2 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.3 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.3 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.4 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.4 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.5 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.5 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.6 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.6 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 502.7 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 502.7 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 504 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 504 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 504.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 504.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 505 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 505 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 506 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 506 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 507 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 507 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 508 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 508 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 509 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 509 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 509.1 Repealed by Laws 1993, c. 146, § 29
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68 O.S. § 509.1 Repealed by Laws 1993, c. 146, § 29
68 O.S. § 509.2 Exempt diesel fuel - Fuel used for purposes other than
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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…
68 O.S. § 510 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 510 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 510.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 510.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 5101 Renumbered as § 3201 of this title by Laws 1988, c. 162
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§ 160, eff. Jan. 1, 1992.
68 O.S. § 5102 Renumbered as § 3202 of this title by Laws 1988, c. 162
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§ 160, eff. January 1, 1992.
68 O.S. § 5103 Renumbered as § 3203 of this title by Laws 1988, c. 162
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§ 160, eff. Jan. 1, 1992.
68 O.S. § 5104 Renumbered as § 3204 of this title by Laws 1988, c. 162
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§ 160, eff. Jan. 1, 1992.
68 O.S. § 5105 Renumbered as § 3205 of this title by Laws 1988, c. 162
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§ 160, eff. Jan. 1, 1992.
68 O.S. § 5106 Renumbered as § 3206 of this title by Laws 1988, c. 162
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§ 160, eff. Jan. 1, 1992.
68 O.S. § 511 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 511 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 512 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 512 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 513 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 513 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 514 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 514 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996