Title 68 — Title 68 — Revenue and Taxation

state tax law. An additional penalty of an amount equal to ten percent (10%) of the amount of tax, penalty and interest, alleged and determined in a criminal action to be due and delinquent, is imposed upon any person convicted of, entering a plea of guilty, or entering a plea of…

68 O.S. § 260 Repealed by Laws 2006, c. 327, § 8, eff. July 1, 2006

taxes. The power is hereby vested in the governing body of any city or town in the State of Oklahoma to levy and assess, by ordinance, an annual tax upon the gross receipts from residential and commercial sales of power, light, heat, gas, electricity or water in said city or town…

The tax authorized to be levied under Section 1, of this act, shall, when levied, apply to all persons, firms, associations or corporations engaged in the business of furnishing power, light, heat, gas, electricity or water in any city or town, except it shall not apply to any pe…

Disposition. The tax authorized to be levied under Section 2601 of this title, shall be levied for a term of not less than one (1) year; shall be payable monthly. Laws 1935, p. 132, § 3; Laws 1965, c. 215, § 1; Laws 1991, c. 124, § 33, eff. July 1, 1991.

Any person, firm or corporation failing or refusing to pay such tax, when levied, shall be regarded as a trespasser and may be ousted from such city or town, and in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax, a…

The tax so imposed shall constitute a first and prior lien on all of the assets, located within said city or town, of any person, firm or corporation engaged in the business of selling power, light, heat, gas, electricity or water. Added by Laws 1935, p. 132, § 5. Amended by Laws…

The Oklahoma Tax Commission may expend funds for data processing services necessary to microfilm, record, or otherwise preserve information in the files and records of the Commission. Any nongovernmental entity contracting to provide data processing services for the Commission sh…

The Oklahoma Tax Commission may contract with private auditors or audit firms to audit the books of individuals, firms, or corporations which the Tax Commission believes may owe the State of Oklahoma additional tax monies. The Tax Commission may contract and may expend monies fro…

A. If any tax warrant or certificate remains outstanding and unpaid, the Tax Commission may issue an order attaching the sums due or to become due, up to the amount of the liability upon such tax warrant or certificate, upon any contract between the taxpayer named in such tax war…

entities – Search for nonregistered taxpayers, nonfilers and underreporting taxpayers - Confidentiality - Penalty. A. Notwithstanding the provisions of Section 205 of this title and Section 85.7 of Title 74 of the Oklahoma Statutes, the Oklahoma Tax Commission is authorized to en…

Enterprise Services Joint Computer Enhancement Fund. A. There is hereby created in the State Treasury a fund for the Oklahoma Tax Commission to be known as the “Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund”. The fund sha…

claimed and allowed. A. Notwithstanding any other provisions of this section, the Oklahoma Tax Commission shall, upon request of any taxpayer or the taxpayer's authorized agent, representative or attorney, provide certification in writing of qualification for the credits in the f…

- Exceptions and limitations. A. Any incorporated city or town in this state is hereby authorized to assess, levy, and collect taxes for general and special purposes of municipal government as the Legislature may levy and collect for purposes of state government, subject to the p…

assess penalties by Tax Commission - Tax Commission Compliance Fund. A. The governing body of any incorporated city or town and the Oklahoma Tax Commission shall enter into contractual agreements whereby the Tax Commission shall have authority to assess, to collect and to enforce…

A. The Oklahoma Tax Commission may enter into agreement with any municipality for the collection of a municipally imposed lodging tax. B. Any municipality that enters into agreement with the Oklahoma Tax Commission for collection of municipal lodging taxes shall adopt a resolutio…

Any incorporated city or town may provide ordinance for the enforcement and collection of taxes assessed and levied by such municipality, including penal provisions and civil actions, to enforce payment brought in a court of competent jurisdiction. Laws 1965, c. 430, § 3.

All taxes, interest and penalties imposed by any incorporated city, town or the Oklahoma Tax Commission under authority of this act, or other authorized municipal taxes, are hereby declared to constitute a lien in favor of such municipality upon all franchises, property and right…

A. Any taxes which may be levied by an incorporated city or town as authorized by the provisions of Section 2701 et seq. of this title shall not become valid until the ordinance setting the rate of such tax shall have been approved by a majority vote of the registered voters of s…

The provisions of this act shall be cumulative to any existing authority of incorporated cities and towns to raise revenue, and shall not repeal any existing law on the subject excepting those sections enumerated herein. Added by Laws 1965, c. 430, § 6.

Articles 28, 29, 30 and 31 of Title 68 of the Oklahoma Statutes shall be known and may be cited as the Ad Valorem Tax Code. Added by Laws 1988, c. 162, § 1, eff. Jan. 1, 1992.

As used in Section 2801 et seq. of this title: 1. "Accepted standards for mass appraisal practice" means those standards for the collection and analysis of information about taxable properties within a taxing jurisdiction permitting the accurate estimate of fair cash value for si…

Section 8B - Definitions - Promulgation of rules. A. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution: 1. "Any person" means any person or entity, whether real or artificial, other than the present owner; 2. "Any year when title to the property is…

A. For any return, claim, statement, or other document required to be filed with a county assessor in this state or any payment required to be made to a county assessor in this state within a prescribed period or on or before a prescribed date under authority of the Ad Valorem Ta…

Uniformity of treatment. A. The Legislature, pursuant to authority of Article X, Section 22 of the Oklahoma Constitution, hereby classifies the following types of property for purposes of ad valorem taxation: 1. Real property; 2. Personal property, except as provided in paragraph…

All property in this state, whether real or personal, except that which is specifically exempt by law, and except that which is relieved of ad valorem taxation by reason of the payment of an in lieu tax, shall be subject to ad valorem taxation. Added by Laws 1988, c. 162, § 4, ef…

The following fees or taxes levied by the provisions of the Oklahoma Statutes shall be in lieu of ad valorem tax, whether in lieu of real property tax, personal property tax, or both as provided by law: 1. The registration fees and taxes imposed upon aircraft by Section 251 et se…

A. Real property, for the purpose of ad valorem taxation, shall be construed to mean the land itself, and all rights and privileges thereto belonging or in any wise appertaining, such as permanent irrigation, or any other right or privilege that adds value to real property, and a…

Personal property, for the purpose of ad valorem taxation, shall be construed to include: 1. All goods, chattels and effects; 2. Except as provided in subsection B of Section 2806 of this title: a. all improvements made by others upon lands, the fee of which is vested in the Unit…

A. For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, "livestock employed in support of the family" means all horses, cattle, mules, asses, sheep, swine, goats, poultry, and any other livestock. B. For purpose…

As used in this act: 1. “Heavy equipment property” includes all rental property owned or held by a rental business classified under Industry No. 532412 or 532310 of the 2017 North American Industry Classification System; 2. “Primarily” means more than fifty-one percent (51%) of t…

A. Except as provided in subsection B of this section, a company primarily in the business of renting heavy equipment property located in this state may include as a separate line item on the rental invoice a recovery fee of one and twenty-five hundredths percent (1.25%) on the r…

Annually, on or before February 15, each rental business that collects the equipment rental recovery fee shall be required to electronically submit to the Oklahoma Tax Commission a consolidated report showing the aggregated personal property taxes paid in the state during the pre…

Board of Equalization. A. As used in the Ad Valorem Tax Code: 1. "Public service corporation" means all transportation companies, transmission companies, all gas, electric, light, heat and power companies and all waterworks and water power companies, and all persons authorized to…

Designation. A. Each farm tractor in the state shall be subject to ad valorem taxation and shall be returned and assessed as other personal property. B. The term farm tractor as used in this section and in the Ad Valorem Tax Code is hereby defined to be any motor vehicle of tract…

county governments to increase sales and use collection. The Oklahoma Tax Commission shall coordinate with city and county governments to increase state and local sales and use tax collections through joint enforcement efforts. Provided, the Tax Commission shall maintain central …

68 O.S. § 2810 Repealed by Laws 1997, c. 294, § 30, eff. July 1, 1997

valorem taxation - Listing and assessment - Proof of registration and payment of taxes - Exemptions. A. Upon locating a manufactured home which is not registered as required pursuant to the provisions of Title 47 of the Oklahoma Statutes or is not listed and assessed for ad valor…

Transmission of information. A. Subject to the provisions of subsection B of Section 2813 of this title, a manufactured home which is located on land owned by the owner of the manufactured home shall be listed and assessed in the county in which it is located for ad valorem taxat…

tax. A. On the first day of January of each year, the county assessor of the county in which a manufactured home is located shall list, assess and tax such manufactured home as required by the provisions of Section 2812 of this title and the Ad Valorem Tax Code. B. In addition to…

There is hereby created the office of county assessor in and for each county of this state, which office shall be filled in the same manner as provided by Section 131 of Title 19 of the Oklahoma Statutes. Added by Laws 1988, c. 162, § 14, eff. Jan. 1, 1992.

The county assessor shall take an oath that he will assess all property as provided by law, and he shall maintain his office at the county seat, which office shall be provided, furnished and maintained as required by law. Added by Laws 1988, c. 162, § 15, eff. Jan. 1, 1992.

of remedies. All elected county officers may not be subject to any legal or disciplinary action for causes related to job performance and the assessment of a specific parcel of property unless the owner of the specific parcel of property has already exhausted the remedies provide…

county assessor. The county assessor shall maintain and use the current boundary descriptions of each and every school district or part of a district in the county furnished by the State Department of Education pursuant to Section 4-104 of Title 70 of the Oklahoma Statutes. Added…

A. The Director of the Ad Valorem Division of the Oklahoma Tax Commission, the first deputy within such division, all field analysts or equalization and assessment analysts within such division, each elected county assessor assuming office on or after January 1, 1991, all first d…

Use value A. All taxable personal property, except intangible personal property, personal property exempt from ad valorem taxation, or household personal property, shall be listed and assessed each year at its fair cash value, estimated at the price it would bring at a fair volun…

Section 8B - Increasing taxable fair cash value of locally assessed real property. A. For purposes of implementing Section 8B of Article X of the Oklahoma Constitution, the taxable fair cash value of locally assessed real property shall not be automatically increased five percent…

Conservation Commission. A. For purposes of this section, the term “buffer strip” shall include any of the following approved Natural Resources Conservation Service (NRCS) practices which meet the standards and specifications of the NRCS: 1. Alley cropping; 2. Filter strip; 3. Fi…

gasoline or diesel fuel. A. As used in subsection E of Section 2817 of this title, “facility, device or method for the desulphurization of gasoline or diesel fuel” means any structure, building, installation, excavation, machinery, equipment or device and any attachment or additi…

lowering returned value - Separate valuation by county assessor - Inspection and examination of premises. A. The return of the taxpayer shall not be conclusive as to the value or amount of any property. The county assessor shall have the authority and it shall be his duty to rais…