Title 68 — Title 68 — Revenue and Taxation
0 chapters · 1,818 sections in this title.
68 O.S. § 515 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 515 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 516 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 516 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 517 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 517 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 518 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 518 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 519 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 519 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 520 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 520 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 521 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 521 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 522 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 522 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 522.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 522.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 523 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 523 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 523.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 523.1 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 524 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 524 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 525 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 525 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 526 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 526 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 527 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 527 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 530 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 530 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 53001 Renumbered as § 2-11-401 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53002 Renumbered as § 2-11-402 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53003 Renumbered as § 2-11-403 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53004 Renumbered as § 2-11-404 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53005 Renumbered as § 2-11-405 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53006 Renumbered as § 2-11-406 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53007 Renumbered as § 2-11-407 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53008 Renumbered as § 2-11-408 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 53009 Renumbered as § 2-11-409 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 5301 Imposition of tax on new vehicles and vessels in lieu of
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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…
68 O.S. § 53010 Renumbered as § 2-11-410 of Title 27A by Laws 1993, c
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145, § 359, eff. July 1, 1993.
68 O.S. § 5302 Affixing of stamp prior to sale and registration - Amount
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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…
68 O.S. § 5304 Purchase of stamps - Form - Distribution - Custody
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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…
68 O.S. § 5305 Apportionment of revenue
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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…
68 O.S. § 5306 Qualifications
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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…
68 O.S. § 531 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
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68 O.S. § 531 Repealed by Laws 1996, c. 345, § 67, eff. Oct. 1, 1996
68 O.S. § 54001 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
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68 O.S. § 54001 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
68 O.S. § 54002 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
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68 O.S. § 54002 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
68 O.S. § 54003 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
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68 O.S. § 54003 Repealed by Laws 2022, c. 146, § 1, eff. Nov. 1, 2022
68 O.S. § 54004 Purchaser primarily engaged in computer services and
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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…
68 O.S. § 54005 Purchaser primarily engaged in computer services and
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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…
68 O.S. § 54006 Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014
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68 O.S. § 54006 Repealed by Laws 2013, c. 363, § 20, eff. Jan. 1, 2014
68 O.S. § 5401 Tax on farm equipment in lieu of ad valorem tax - Items
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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 …
68 O.S. § 5402 When tax shall apply - Tax stamps - Affixing stamps prior
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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…
68 O.S. § 5403 Manufacture or purchase of stamps - Form - Bond -
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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…
68 O.S. § 5404 Apportionment of collections from stamp sales - Report to
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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 …
68 O.S. § 55001 Definitions – Implementation of federal law – Taxes to
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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…
68 O.S. § 55002 Provision of electronic database containing local taxing
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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…
68 O.S. § 55003 Judgment limiting or impairing federal act – Invalidity
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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.…
68 O.S. § 55004 When act applies relating to tax liabilities
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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.
68 O.S. § 55005 Facilitating Business Rapid Response to State Declared
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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…
68 O.S. § 55006 Short title - Oklahoma Emission Reduction Technology
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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.
68 O.S. § 55007 Legislative Findings
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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…
68 O.S. § 55008 Emission Reduction Project defined
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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…