Title 68 — Title 68 — Revenue and Taxation
0 chapters · 1,818 sections in this title.
68 O.S. § 2439 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 244 False answers to questions or false affidavits
1.1K chars
Any person, or member of any firm or association, or any official, agent, or employee of any corporation, who shall knowingly make false answer to any question which may be put to him by the Tax Commission, touching the business, property, assets, or effects of any such person, f…
68 O.S. § 2440 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 24400 Renumbered as § 3148 of this title by Laws 1988, c. 162
0.1K chars
§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 O.S. § 24401 Renumbered as § 3149 of this title by Laws 1988, c. 162
0.1K chars
§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 O.S. § 24402 Renumbered as § 3150 of this title by Laws 1988, c. 162
0.1K chars
§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 O.S. § 24403 Renumbered as § 3151 of this title by Laws 1988, c. 162
0.1K chars
§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 O.S. § 24404 Renumbered as § 3152 of this title by Laws 1988, c. 162
0.1K chars
§ 161, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 1, eff. Jan. 1, 1992.
68 O.S. § 2441 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 24410 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 24411 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2442 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2443 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2444 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2445 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2446 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2447 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2448 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2449 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 245 Verification of reports or returns
0.6K chars
Reports or returns or other matter which are required by law to be verified by oath or affirmation and filed with the Tax Commission may be verified by oath or affirmation taken before a person authorized to administer oaths, or by a declaration in writing that the report or retu…
68 O.S. § 2450 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2451 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2452 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2453 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2454 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2455 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2456 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2457 Repealed by Laws 1989, c. 321, § 28
0.2K chars
NOTE: Prior to repeal, this section as amended by Laws 1988, c. 162, § 146 was renumbered as § 3005 of this title by Laws 1988, c. 162, § 164, eff. Jan. 1, 1992.
68 O.S. § 2458 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2459 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992. Repealed by Laws 1989, c. 321, § 28. Repealed by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 246 Penalty
1.0K chars
Any person who shall knowingly verify, by oath, affirmation, or declaration, any false report or false return or other matter which is false, which by statute is required to be verified by oath, affirmation, or declaration and filed with the Tax Commission, shall be guilty, upon …
68 O.S. § 2460 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2461 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2462 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2462.1 Repealed by Laws 1988, c. 162, § 167, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.
68 O.S. § 2463 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2463.1 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2464 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2465 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2466 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2467 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2468 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2469 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 247 Additional penalty for filing return or report containing
1.3K chars
insufficient information to determine correctness of tax liability - Purpose. Any taxpayer who files a purported state tax return or report that does not contain sufficient information to determine the correctness of the reported tax liability and that, on its face, indicates a p…
68 O.S. § 2470 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2471 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2472 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2473 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2474 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.
68 O.S. § 2475 Repealed by Laws 1988, c. 162, § 165, eff. January 1
0.1K chars
1992 and by Laws 1991, c. 249, § 4, eff. Jan. 1, 1992.