Title 68 — Title 68 — Revenue and Taxation
0 chapters · 1,818 sections in this title.
68 O.S. § 2476 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2477 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2478 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2479 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2479.1 Repealed by Laws 1988, c. 162, § 165, eff.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. § 248 Commission may require taxpayer to furnish certain
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information. In addition to information required on any state tax return or report prescribed by the Oklahoma Tax Commission, upon request or demand for production of information by the Commission, or its duly authorized agent, a state taxpayer shall furnish any information deeme…
68 O.S. § 2480 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2481 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2481.1 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2481.10 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2481.11 Repealed by Laws 1988, c. 162, § 165, eff.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68 O.S. § 2481.12 Repealed by Laws 1988, c. 162, § 167, eff. January 1
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1992 and by Laws 1991, c. 249, § 6, eff. Jan. 1, 1992.
68 O.S. § 2481.2 Repealed by Laws 1988, c. 162, § 165, eff.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. § 2481.3 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. § 2481.4 Payment of revaluation costs - Apportionment of costs -
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Appropriation of amount - Statement to jurisdictions receiving revenue - Billing statement. A. The cost of the comprehensive program of revaluation shall be paid by appropriate warrants from those who receive the revenues of the mill rates levied on the property of the county in …
68 O.S. § 2481.5 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. § 2481.6 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. § 2481.8 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. § 2481.9 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. § 2482 Renumbered as § 3001 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2483 Renumbered as § 3002 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2484 Renumbered as § 3003 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2486 Renumbered as § 3006 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2487 Renumbered as § 3007 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2488 Renumbered as § 3008 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2489 Renumbered as § 3009 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 249 Tax preparers - Duties - Violations - Penalties
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A. Any person that prepares any state tax returns or reports for an Oklahoma taxpayer, other than the employer of the preparer, for compensation, shall: 1. Set forth the name, identifying number, and address of the preparer on the face of the prepared return or report; and 2. Man…
68 O.S. § 2490 Renumbered as § 3010 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2491 Renumbered as § 3011 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2492 Renumbered as § 3012 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2493 Renumbered as § 3013 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2494 Renumbered as § 3014 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2495 Renumbered as § 3015 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2496 Renumbered as § 3016 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2497 Renumbered as § 3017 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2498 Renumbered as § 3018 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 2499 Renumbered as § 3019 of this title by Laws 1988, c. 162
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§ 163, eff. Jan. 1, 1992 and Laws 1991, c. 249, § 3, eff. Jan. 1, 1992.
68 O.S. § 250 Register of tax warrants - Establishment and maintenance -
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Public inspection. The Oklahoma Tax Commission shall establish and maintain a register of tax warrants filed pursuant to the provisions of the Uniform Tax Procedure Code, Sections 201 through 260 of this title. The Tax Commission shall establish and maintain a separate register o…
68 O.S. § 251 Filing petitions and applications for collection of
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delinquent taxes by mail. Notwithstanding the provisions of any statute or court rule to the contrary the Tax Commission may file petitions and applications in the various district courts of this state to initiate actions authorized in Section 201 et seq. of Title 68 of the Oklah…
68 O.S. § 252 Attorney General - Duty to prosecute actions to collect
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certain taxes. In addition to the obligations of state or local agencies or entities, the Attorney General shall have the duty to file and prosecute all actions to enforce the collection of sales tax, withheld income tax, or other taxes owed to the State of Oklahoma: 1. In all ne…
68 O.S. § 253 Corporations or limited liability companies - Filing
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assessment for certain unpaid taxes - Individuals liable. A. When the Oklahoma Tax Commission files a proposed assessment against corporations, limited liability companies or other legal entities for unpaid sales taxes, mixed beverage gross receipts tax collected pursuant to Sect…
68 O.S. § 254 Garnishment to collect delinquent taxes, penalties, or
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interest. A. Upon a hearing with notice the Oklahoma Tax Commission shall be entitled to proceed by garnishment to collect any delinquent tax and to collect any penalty or interest due and owing as a result of a tax delinquency. Provided, that upon proper application under the pr…
68 O.S. § 255 Contracting with debt collection agency to collect
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delinquent taxes. A. In order to facilitate and expedite the collection of taxes more than ninety (90) days overdue from any taxpayer, the Oklahoma Tax Commission may enter into a contract with a debt collection agency doing business in the State of Oklahoma or in any other state…
68 O.S. § 255.1 Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994
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68 O.S. § 255.1 Repealed by Laws 1994, c. 385, § 4, eff. Sept. 1, 1994
68 O.S. § 255.1A Authority to enter into contracts with state agencies
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for collection assistance. In order to facilitate and expedite the collection of any state tax as authorized to be assessed and collected by any state agency, the Oklahoma Tax Commission may enter into a contract with any state agency to assist in the collection of any state tax,…
68 O.S. § 255.2 Authority to assess, collect and enforce retail medical
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marijuana sales. As provided in Section 426 of Title 63 of the Oklahoma Statutes, the Oklahoma Medical Marijuana Authority and the Oklahoma Tax Commission shall enter into a contract whereby the Tax Commission shall have authority to assess, collect and enforce the seven percent …
68 O.S. § 256 Taxpayer assistance program
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A. The Tax Commission shall establish a taxpayer assistance program to provide information and problem-solving expertise to the general public regarding the tax laws of this state. Said program shall include, but not be limited to, the following: 1. The installation of toll-free …
68 O.S. § 256.1 Program to educate businesses selling or leasing
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tangible personal property without a permit. A. The Oklahoma Tax Commission shall establish a program that focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in Oklahoma without a permi…
68 O.S. § 257 Notice of changes in state tax law
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The Tax Commission shall inform taxpayers that the Tax Commission is not required to give actual notice to taxpayers of changes in any state tax law. Such information shall be printed on all tax return or report forms prescribed by the Tax Commission and on any Tax Commission pub…
68 O.S. § 258 Service of summons or notice in state tax proceedings
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Notwithstanding the provisions of any statute to the contrary, employees of the Tax Commission may personally serve the necessary summons or notice issued for any hearing, civil proceeding, or criminal proceeding initiated by the Tax Commission pursuant to any state tax law. Serv…