Title 68 — Title 68 — Revenue and Taxation

A. Prior to July 1, 2026, and as provided in Section 1103.1 of this title, there is hereby levied, in addition to the gross production tax, an excise tax equal to ninety-five one thousandths of one percent (.095 of 1%) of the gross value of all natural gas and/or casinghead gas p…

A. 1. Prior to July 1, 2026, and as provided in Section 1103.1 of this title, all monies derived from the levy of the excise tax on petroleum oil provided for by Section 1101 of this title shall be deposited with the State Treasurer, who shall credit and apportion the same as fol…

minimal level. The additional excise tax levied by subsection A of Section 5 of this act and subsection A of Section 6 of this act which is credited and apportioned to the Corporation Commission Plugging Fund pursuant to Section 7 of this act shall be imposed and collected at suc…

(a) The tax provided for in Section 1101 and Section 1102 of this Code shall become due on the first day of each calendar month on all petroleum oil, natural gas and/or casinghead gas, produced in the State of Oklahoma during the preceding monthly period, and if the tax is not pa…

If any person, firm, association or corporation shall fail to make the report of the production, purchase, or production without sale, as the case may be, of petroleum oil, natural gas and/or casinghead gas, or the computation of the excise tax hereby levied, within the time pres…

The provisions of the gross production tax law in respect to refunds of such tax on the production derived from restricted Indian lands and lands owned by the United States, the state, counties, cities, towns and school districts, and therefore exempt from taxation, shall apply t…

1995.

1995.

1995.

1995.

1995.

receipts. All miscellaneous receipts authorized by law to be charged and collected by the Oklahoma Tax Commission for furnishing of copies of transcripts, minutes or other recordings of proceedings, or reports or other information filed with the Commission, or any information aut…

A. There is hereby created in the State Treasury a revolving fund for the Oklahoma Tax Commission to be known as the “Tax Commission Reimbursement Fund”. The revolving fund shall consist of any funds received by the Tax Commission for data processing services or equipment rental …

The Oklahoma Tax Commission may expend monies to pay membership fees in applicable regional or national associations, dues for membership in professional organizations, and registration costs related to virtual or in-person continuing education to comply with mandatory annual hou…

devisees or assigns - Publication of information from estate tax records - Confidentiality - Fees - Revolving fund. For the purpose of assisting the public in locating owners of mineral interests and other property, or the heirs, devisees and assigns of such owners, the Oklahoma …

The Oklahoma Tax Commission, upon request, shall provide the Office of Management and Enterprise Services, the Oklahoma State Senate and the Oklahoma House of Representatives electronic access to any aggregate data and reports used by the Oklahoma Tax Commission in developing rev…

statement of recommendation as to proposed or actual tax law changes - Annual forecast of gross production tax revenues. A. Upon receipt of a written request from a member or employee of the Legislature, the Oklahoma Tax Commission shall provide: 1. A written estimate of the reve…

tax rate. Upon receipt of a notice and map and plat from a governing body regarding the boundaries of annexation of a territory pursuant to Section 21-103 or 21-104 of Title 11 of the Oklahoma Statutes, the Oklahoma Tax Commission shall provide notice to all known sales tax vendo…

A. This act shall be known and may be cited as the "Out-of- State Tax Collections Enforcement Act of 2017". B. For the purpose of collecting taxes owed to this state, the Oklahoma Tax Commission may establish and maintain a division to be known as the "Out-of-State Tax Collection…

applicable. The terms of this article shall apply to every corporation organized under the laws of this state, or qualified to do, or doing business in Oklahoma in a corporate or organized capacity by virtue of creation or organization under the laws of this or any other state, t…

When the term "doing business" is used in this article, it shall mean and include each and every act, power or privilege exercised or enjoyed in this state, as an incident to, or by virtue of the powers and privileges acquired by the nature of such organizations, as are enumerate…

For tax year 2023 and previous tax years, there is hereby levied and assessed a franchise or excise tax upon every corporation, association, joint-stock company and business trust organized under the laws of this state, equal to One Dollar and twenty-five cents ($1.25) for each O…

For tax year 2023 and previous tax years, there is hereby levied and assessed upon every corporation, association, joint-stock company and business trust, organized and existing by virtue of the laws of some other state, territory or country, now or hereafter doing business in th…

A. In determining the amount of tax to be levied, assessed and collected under the terms of this Article, the maximum amount shall not exceed Twenty Thousand Dollars ($20,000.00). B. If, as a result of the computation of tax required by Section 1209 of this title, the resulting l…

The terms of this article shall not apply to the following institutions, foreign or domestic: Savings and loan associations, small business investment companies licensed under the Federal Small Business Act of 1958, credit unions, trust companies, real estate trusts operating und…

The tax herein levied shall not be exacted for the fiscal year during which a domestic or foreign corporation, association or organization has paid an incorporating, filing or qualifying fee or tax to the Secretary of State. However, such corporations or organizations shall file …

A. It is hereby declared to be the purpose of Section 1201 et seq. of this title to provide for revenue for general governmental functions of the State of Oklahoma. B. All monies collected under Section 1201 et seq. of this title shall be transmitted monthly to the State Treasure…

(a) For the purpose of computing the amount of annual franchise tax levied upon and payable by the corporations, associations and organizations enumerated in Sections 1203 and 1204 of this title, the word "capital" shall be construed to include the following: Outstanding capital …

A. In addition to any other statement required by law, for tax year 2023 and previous tax years, each and every corporation, association or organization, as enumerated in Sections 1201, 1203, and 1204 of this title, subject to the provisions of Section 1201 et seq. of this title,…

The county clerks of the several counties of the state shall not receive for filing in their offices any instrument providing for the organization of any business trust unless and until a duplicate of such instrument is provided for filing with the Tax Commission, which duplicate…

- Suspension and forfeiture. A. If the report required pursuant to the provisions of Section 1210 of this title is not filed and the tax levied pursuant to the provisions of Section 1203, 1204 or 1205 of this title is not paid within the time provided under subsection C of Sectio…

taxes. A. Notwithstanding any other provision of law, there is hereby declared a moratorium on any and all requirements to pay or remit any and all taxes due or which would have been due pursuant to the provisions of Sections 1201 through 1212 of Title 68 of the Oklahoma Statutes…

compliance or noncompliance. The provisions of Section 205 of this title shall not be construed to prevent the Tax Commission from furnishing the names of officers, or registered agents, and it may furnish certificates to show the compliance or noncompliance with the provisions o…

Each cooperative and each foreign corporation transacting business in this State pursuant to the Rural Electric Cooperative Act (18 O.S.1961 Sections 437 - 437.30) shall pay annually, on or before the Thirty-first day of August, to the Tax Commission, a fee of One Dollar ($1.00) …

68 O.S. § 1215 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1216 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1217 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1218 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1219 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1220 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1221 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1222 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1223 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1224 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1225 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1226 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1227 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

68 O.S. § 1228 Repealed by Laws 2015, c. 79, § 1, eff. Nov. 1, 2015

This article shall be known as and may be cited as the "Oklahoma Sales Tax Code". Laws 1981, c. 313, § 2 emerg. eff. June 29, 1981.

It is hereby declared that the intent of the Legislature is that this Code shall be construed as amending, revising and renumbering the present statutes relating to sales tax in respect to matters herein. It is further hereby declared that the intent of the Legislature is that th…