Title 68 — Title 68 — Revenue and Taxation

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 …

eff. April 10, 2018. NOTE: This section was added by Section 9 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature, c. 16. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that …

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.

eff. April 10, 2018. NOTE: This section was added by Section 10 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

eff. April 10, 2018. NOTE: This section was added by Section 11 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

eff. April 10, 2018. NOTE: This section was added by Section 12 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

eff. April 10, 2018. NOTE: This section was added by Section 13 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

eff. April 10, 2018. NOTE: This section was added by Section 14 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

eff. April 10, 2018. NOTE: This section was added by Section 15 of House Bill No. 1010 of the 2nd Extraordinary Session of the 56th Oklahoma Legislature. The Senate voted on and passed House Bill No. 1010 on the condition that the House repeal Sections 9 through 15 of that bill. …

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…

2009.

Cancellation or suspension of license. Service Oklahoma shall require every person licensed as a dealer in aircraft pursuant to the provisions of Sections 251 through 257 of Title 3 of the Oklahoma Statutes to make a report to Service Oklahoma within a period of thirty (30) days …

For fiscal years 2022 through 2026, one hundred percent (100%) of the revenues derived pursuant to the provisions of Sections 6001 through 6007 of this title shall be paid monthly by the Oklahoma Tax Commission to the State Treasurer and shall be placed to the credit of the Oklah…

A. If the owner of an aircraft subject to the tax levied pursuant to the provisions of Section 1355 and Section 6001 et seq. of this title fails or refuses to pay such tax after proper demand thereof by an officer or agent of Service Oklahoma, such officer or agent shall report s…

Authority is hereby given to Service Oklahoma to promulgate all necessary rules and regulations for the purpose of implementing and enforcing the provisions of Sections 6001 through 6005 of this title. Added by Laws 1984, c. 138, § 8, operative July 1, 1984. Amended by Laws 2023,…

For the purposes of this article: 1. "Motor vehicle" or "vehicle" means and includes any automobile, truck, truck-tractor, bus, vehicle, engine, machine, mechanical contrivance, or other conveyance which is propelled by an internal combustion engine or motor and not used in the a…

It is hereby declared to be the purpose of Section 601 et seq. of this title to levy a tax on those importing gasoline and diesel fuel into this state in the fuel supply tanks of vehicles being used on the highways of this state for commercial purposes, as a just and reasonable c…

68 O.S. § 602.1a Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 602.2 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

A. In consideration of the use of the highways of this state, and in addition to all other taxes levied for such purposes, all persons who import gasoline and diesel fuel into this state in the fuel supply tank or tanks of motor vehicles or in any other containers for use in prop…

68 O.S. § 603.1 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.1 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.2 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.3 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.4 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.5 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.6 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

68 O.S. § 604.7 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

The tax levied by this article shall not apply to motor fuel or diesel fuel imported into and used on the highways of this state by: 1. Persons operating motor vehicles commonly designated as automobiles or recreational vehicles which are constructed for and being used solely for…

The liability for the tax imposed by this article shall arise and accrue against the person operating a motor vehicle, the operation of which is subject to said tax, at the time and place said motor vehicle shall enter upon the highways of this state. Provided, however, a lessor …

Cooperative compacts or agreements with other states to collect taxes. A. Before any person imports gasoline or diesel fuel into the state in the fuel supply tank or tanks of any motor vehicle, or in any other container for use on the highways of this state, such person shall fil…

identification credentials - Penalties. A penalty of not less than Fifty Dollars ($50.00) shall be imposed for any person operating a vehicle subject to the provisions of Section 601 et seq. of this title and Section 701 et seq. of this title without the proper display of, or, ca…

68 O.S. § 607.2 Repealed by Laws 2004, c. 529, § 8, eff. Sept. 1, 2004

Penalties - Venue. (a) Every person operating a motor vehicle on the highways of this state as a Motor Fuel/Diesel Fuel Importer for Use must at all times during such operation have displayed in the cab of such motor vehicle, a copy of the Motor Fuel/Diesel Fuel Importer for Use …

A. Every person licensed under this article shall make and transmit to the Corporation Commission on or before the last day of April, July, October, and January of each year, upon a form prescribed and furnished by the Commission, a verified quarterly report, showing the total mi…

(a) Each Motor Fuel/Diesel Fuel Importer for Use must maintain and keep for a period of three (3) years such records of motor fuel or diesel fuel used and mileage traveled by each and all motor vehicles on the highways of this state including motor vehicles owned, operated, lease…

A. All parties required to pay an assessment pursuant to Section 173 of Title 85 of the Oklahoma Statutes shall be entitled to receive a rebate equal to two-thirds (2/3) of the amount of the assessment actually paid, subject to application to and approval of the same by the Oklah…

There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Workers’ Compensation Assessment Rebate Fund”. The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collec…

Tax payable - Credits - Refunds - Second and subsequent violations. (a) Any person importing motor fuel or diesel fuel into this state and liable for the tax levied by this article for the first time who has not obtained a Motor Fuel/Diesel Fuel Importer for Use License, shall, f…

68 O.S. § 612 Repealed by Laws 1997, c. 284, § 27, eff. July 1, 1997

(a) Whenever any person to whom a Motor Fuel/Diesel Fuel Importer for Use License has been issued ceases doing business or discontinues all operations in Oklahoma subject to the tax levied by this article, such person must notify the Corporation Commission in writing of said fact…

Nothing in this article shall be construed as requiring interstate carriers to make a showing of "public convenience and necessity" in order to secure any license required by the provisions hereof, and the provisions of this article shall apply to interstate commerce only insofar…

state - Application and procedure. Any person licensed under the Motor Fuel/Diesel Fuel Importer for Use Law shall be entitled to a credit equivalent to the tax rate per gallon on all gasoline or diesel fuel upon which the Oklahoma gasoline or diesel fuel tax has been paid and wh…

Sections 601 through 615 of this title shall be known as the Oklahoma Motor Fuel/Diesel Fuel Importer for Use Tax Code. Added by Laws 1978, c. 220, § 25, eff. Jan. 1, 1979.

Vehicles of Electricity (DRIVE) Act of 2021. This act shall be known and may be cited as the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021". Added by Laws 2021, c. 157, § 1, eff. Nov. 1, 2021.