Oklahoma Code — 68
Browse 2,166 sections in division 68 of the Oklahoma code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 68-116. Mineral interests in land - Taxation of owners, heirs, devisees or assigns - Publication of
- § 68-118. Written estimate of revenue gain or loss and written statement of recommendation as to
- § 68-205.2. Claims by state agencies, municipal courts, district courts, or public housing authorities
- § 68-206.1. Tax Commission - Examinations and inspections outside state - Compensation and
- § 68-213. Notice to taxpayer on final determination of tax liability when security on file - Forfeiture
- § 68-219. Compounding, settlement or compromise of controversies, judicial approval in certain
- § 68-219.1. Abatement of tax liability and interest and penalties accruing thereto - Settlement
- § 68-223. Limitation of time for assessment of taxes - Extension agreements - False or fraudulent or
- § 68-231. Warrant for sale of property to pay delinquent taxes, interest and penalties - Recording
- § 68-236. Agents, accountants, attorneys or other persons representing taxpayers before
- § 68-238.2. Compliance of state employees with state income tax laws - Notification - Disciplinary
- § 68-247. Additional penalty for filing return or report containing insufficient information to
- § 68-256.1. Program to educate businesses selling or leasing tangible personal property without a
- § 68-264. Contract and release of taxpayer information to certain entities – Search for nonregistered
- § 68-265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint
- § 68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase
- § 68-319. Restricting of licenses to residents and domesticated foreign corporations - Prohibition on
- § 68-320. Surety, collateral or cash bond requirements for distributing agents, wholesalers or
- § 68-349.1. Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native
- § 68-350. Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax
- § 68-350.1. Cigarettes not purchased for sale at tribally owned or licensed store - Liability for
- § 68-351. Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation
- § 68-360.7. Violations - Revocation or suspension of license - Civil penalties - Contraband - Seizure
- § 68-360.8. Placement of products on directory – Issuance of license – Certification of compliance –
- § 68-403.1. Procedures for collection of certain payments in lieu of excise taxes and payment of
- § 68-414. Trucks and vehicles from which products are sold, exchanged or given away - Untaxed
- § 68-426. Shipping, transporting, receiving, possessing, selling, distributing or purchasing contraband
- § 68-427. Persons who may sell tobacco products to tribally owned or licensed stores - Collecting,
- § 68-450.4. Rules and regulations - Purchase of stamps - Reporting forms - Use of stamps in
- § 68-500.15. Perfecting exemptions for suppliers, tank wagon importers and importers of dyed
- § 68-500.21. Joint and several liability of termianl operators - Remittance of tax by terminal
- § 68-500.23. Election to defer motor fuel tax remittances - Rescission of eligibility and election by
- § 68-500.28. Collection of tax - Liability wholesaler, retailer, end-user, producer or ultimate
- § 68-500.35. Bond - Alternative proof of financial responsibility - Qualifications of bond - Financial
- § 68-500.36. Issuance of licenses - Duration - Nontransferability - Display - Surrender - Notice of
- § 68-500.38. Statement of operations - Licensed occasional importers, licensed bonded importers
- § 68-500.40. Final report and payment of tax upon termination of business or cancellation of license
- § 68-500.44. Shipping documents - Contents - Manual preparation - Certain bulk plant operators
- § 68-500.45. Transporters to carry and follow information in shipping documents - Shipping
- § 68-500.49. Operation of transport truck without shipping paper prohibited - Violation occurs upon
- § 68-500.57. Sale or use of dyed diesel fuel for taxable purpose - Evasion of tax or altering dye in
- § 68-500.58. Failure to precollect or timely remit tax - Fraudulent returns - Operation of motor
- § 68-500.59. Impoundment, seizure and sale of vehicle and cargo upon violation of shipping paper
- § 68-509.2. Exempt diesel fuel - Fuel used for purposes other than to operate motor vehicles on
- § 68-607. Importer for use licenses - Temporary permits - Cooperative compacts or agreements with
- § 68-1005. Reports by carriers of oil and gas transported - Refiners - Persons purchasing or storing oil
- § 68-1008. Refund of overpayments, duplicate payments and erroneous payments - Rebuttable
- § 68-1009. Payment of tax - Due date - Delinquent taxes - Persons liable for tax - Election to report
- § 68-1013. Rules and regulations - Bond - Licenses and permits - Reports - Logs, invoices and load
- § 68-1022. Conditional increase in value of natural gas - Handling and distribution of tax levied
- § 68-1101.1. Renumbered as § 1001.1 of this title by Laws 1991, c. 342, § 27, emerg. eff. June 15,
- § 68-1352.1. "Farm", "farming", "farming operation", "agricultural production" and "production of
- § 68-1354.17. Streamlined Sales and Use Tax Administration Act - Representatives on governing
- § 68-1354.18. Streamlined Sales and Use Tax Administration Act - Duties and authority of Tax
- § 68-1354.19. Simplified Sales and Use Tax Administration Act - Effect of Agreements on laws of
- § 68-1354.20. Streamlined Sales and Use Tax Administration Act - Requirements for entering into
- § 68-1354.29. Purchase of digital good, computer software delivered electronically, or service
- § 68-1354.31. Entry into Streamlined Sales and Use Tax Agreement - Monetary allowance from taxes
- § 68-1354.33. Streamlined Sales and Use Tax Agreement system - Confidentiality rights and privacy
- § 68-1356.1. Fire departments for unincorporated areas - Qualification for exemption - Proof of
- § 68-1357.4. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing
- § 68-1357.5. Aircraft maintenance or manufacturing facilities - Sales of tangible property consumed
- § 68-1370. County sales tax - Notice of rate change - Exemptions - Duration – Voting and elections
- § 68-1370.2. Counties with population of more than 300,000 - Sales tax - Use of proceeds - Aircraft
- § 68-1370.5. County sales tax - Levy of tax on gross proceeds or receipts derived from certain
- § 68-1370.6. County sales tax - Levy of tax on gross proceeds or receipts derived from certain
- § 68-1370.7. Creation of transportation or regional economic development authorities – Sales tax
- § 68-1370.10. County sales tax — Consumer sales tax — Voter approval — Apportionment —
- § 68-1374. Sales Tax Remitting Account - Certification of interest earned - Remittance to
- § 68-1404.3. Aircraft maintenance or manufacturing facilities - Sales of computers, data processing
- § 68-1404.4. Aircraft maintenance or manufacturing facilities - Sales of tangible personal property
- § 68-1404.5. Motion pictures or television - Refund of use taxes paid for property to be used in
- § 68-1407. Collection of tax by retailer or vendor not maintaining place of business within State or
- § 68-1407.3. Oklahoma Tax Commission – Internet and other out-of-state retailers outreach
- § 68-1701.1. Employer identification numbers - Responsibility of contractors - Violations and liability
- § 68-2001. Return by manufacturer - Amount of taxes - Powers of county assessors - Tax in lieu of
- § 68-2104.1. Repealed by Laws 2000, c. 250, § 10, eff. Oct. 1, 2000, and adopted by State Question
- § 68-2203. Tax not to exceed what ad valorem tax would have been - Review by Oklahoma Tax
- § 68-2206. Railroads renting or leasing cars from taxpayers to withhold amount of tax - Statements
- § 68-2207. Examination of statements - Determination of tax - Monies paid by railroads to be
- § 68-2208. Refusal of railroad to comply with act, liability - Taxpayer estopped to question
- § 68-2338. Renumbered as § 2385.9 of this title by Laws 1971, c. 137, § 32, emerg. eff. May 11, 1971. . 735
- § 68-2357.21. Repealed by Laws 1993, c. 145, § 362, eff. July 1, 1993 and by Laws 1993, c. 275, § 51,
- § 68-2357.25. Credit for investments in agricultural processing cooperatives, ventures and marketing
- § 68-2357.46. Tax credit for contractor expenditures for construction of certain energy efficient
- § 68-2357.63. Credit for qualified investment made in Oklahoma small business ventures in
- § 68-2357.64. Annual report on qualified investments and financial statements to Commission Annual written statement to investors - Required notification to Commission - Credit reporting and
- § 68-2357.74. Credit for investment made in rural small business ventures in conjunction with
- § 68-2357.100. Credit for purchase and transportation of poultry litter – Calculation – Qualification –
- § 68-2357.204. Costs associated with qualified refinery property – Election and allocation against
- § 68-2357.404. Tax credit for tuition reimbursement for qualified employees of vehicle and
- § 68-2362. Oklahoma taxable income of a part-year resident individual, nonresident individual, a
- § 68-2368. Persons required to make returns - Income of estates and trusts - Income of partnerships
- § 68-2368.3. Tax refund donation to Oklahoma School for the Deaf and Oklahoma School for the
- § 68-2368.4. Oklahoma Silver Haired Legislature and Silver Haired Legislature Alumni Association
- § 68-2368.10. Line for remittance of use tax on individual tax returns – Information in income tax
- § 68-2368.12. Donation from tax refund – Programs to recruit, train, and supervise volunteers as
- § 68-2368.26. Donation from tax refund - Historic Greenwood District Music Festival Revolving Fund. 1056
- § 68-2368.30. Donation from tax refund - Oklahoma Emergency Responders Assistance Program
- § 68-2369. Reports by persons making payments to taxpayers - Withholding production payments
- § 68-2375. Payment of tax - Delinquency - Penalties and interest - Assessment or refund during IRS
- § 68-2385.3. Payment of taxes to Tax Commission - Statement to employee - Failure to withhold or
- § 68-2385.30. Withholding by pass-through entities – Returns – Quarterly estimated payments –
- § 68-2385.31. Amounts withheld by pass-through entities – Fiduciary duty to state – Failure to
- § 68-2385.32. Failure of individual independent contractors to provide verification of employment
- § 68-2401. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2402. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2403. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and Laws 1991, c. 249, § 4, eff
- § 68-2404. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2404.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2404.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2404.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2404.4. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2404.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2405. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2405.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2405.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2406. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2407. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2407.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2408. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2409.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2410. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2411. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2412. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2413. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2414. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2415. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2416. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2417. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2418. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2419. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2420. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2421. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2422. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2423. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2424. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2425. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2426. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2427. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2427.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2427.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2428. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2429. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2430. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2431. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2432. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2433. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2434. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2435. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2436. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2437. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2439. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2440. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2441. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2442. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2443. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2444. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2445. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2446. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2447. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2448. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2449. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2450. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2451. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2452. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2453. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2454. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2455. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2456. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2458. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2459. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992. Repealed by Laws 1989, c
- § 68-2460. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2461. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2462. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2462.1. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2463. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2463.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2464. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2465. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2466. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2467. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2468. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2469. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2470. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2471. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2472. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2473. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2474. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2475. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2476. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2477. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2478. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2479. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2479.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2480. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2481. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-2481.1. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.2. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.3. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.5. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.6. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.8. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.9. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.10. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.11. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2481.12. Repealed by Laws 1988, c. 162, § 167, eff. January 1, 1992 and by Laws 1991, c. 249, §
- § 68-2482. Renumbered as § 3001 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2483. Renumbered as § 3002 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2484. Renumbered as § 3003 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2486. Renumbered as § 3006 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2487. Renumbered as § 3007 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2488. Renumbered as § 3008 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2489. Renumbered as § 3009 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2490. Renumbered as § 3010 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2491. Renumbered as § 3011 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2492. Renumbered as § 3012 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2493. Renumbered as § 3013 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2494. Renumbered as § 3014 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2495. Renumbered as § 3015 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2496. Renumbered as § 3016 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2497. Renumbered as § 3017 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2498. Renumbered as § 3018 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2499. Renumbered as § 3019 of this title by Laws 1988, c. 162, § 163, eff. Jan. 1, 1992 and Laws
- § 68-2702. Contractual agreements to collect taxes and enforce and assess penalties by Tax
- § 68-2811. Manufactured homes not registered or assessed for ad valorem taxation - Listing and
- § 68-2817.1. Implementation of Oklahoma Constitution Article X, Section 8B - Increasing taxable fair
- § 68-2818. Taxpayer's return not conclusive of value - Raising or lowering returned value - Separate
- § 68-2821. Physical inspection of real property - Type of information to be gathered - Recording Cadastral maps and parcel identification system to be required and maintained - Comprehensive
- § 68-2822. Adequate provisions to effectuate visual inspection program to be included in assessors'
- § 68-2838. Corporations - Lists or schedules of property - Tax liability of property - Statement of
- § 68-2839. Statements of capital invested and other necessary information - Neglect, failure or
- § 68-2847. Property of railroads, air carriers and public service corporations - Valuation and
- § 68-2851.3. Valuation methodology of gas gathering system assets – Local or central assessment –
- § 68-2855. Sleeping-car and parlor-car companies - Statement under oath - Valuation and
- § 68-2857. Railroad, air carrier or public service corporation - Failure or refusal to make statements
- § 68-2858. Railroad, air carrier and public service corporation - Findings as to assessment - Powers,
- § 68-2859. Railroads, air carriers and public service corporations - Returns not conclusive as to value
- § 68-2860. Railroads, air carriers and public service corporations - Certification of assessed
- § 68-2863. County board of equalization - Sessions - Purpose - Special sessions - Duties and authority
- § 68-2864. State Board of Equalization - Membership - Sessions - Officers - Quorum - Powers, duties
- § 68-2865. Oklahoma Tax Commission - Adjustment and equalization of valuation of real and
- § 68-2869. Extension of tax levies on tax rolls - Delivery of tax rolls to county treasurer - Filing
- § 68-2872. Compensation of chairman of county board of equalization for attendance of meetings of
- § 68-2877. Appeal from action by county assessor to county board of equalization - Hearing
- § 68-2880.1. Appeal of order of county equalization board to district court - Notice of appeal Appeal to Supreme Court - Legal counsel for assessor - Costs - Presumption of correctness of
- § 68-2881. Railroads, air carriers and public service corporations - Increase of evaluation of property
- § 68-2882. Noncompliance with legal requirement for level and uniformity of assessments - Notice
- § 68-2883. Appeal to Court of Tax Review of decision to correct Category 2 or Category 3
- § 68-2886. Illegality for which no appeal provided - Payment - Notice of suit - Investment of
- § 68-2895. Homestead exemption - Hearing before county board of equalization when application
- § 68-2896. Homesteads - Separate listing and assessment - Buildings used for both dwelling and
- § 68-2899.1. Requests to county assessors from county officials, peace officers or law enforcement
- § 68-2902.3. Qualified aircraft manufacturers – Reimbursement of certain ad valorem taxes paid –
- § 68-2905. Persons 65 years of age or older or totally disabled person - Application and
- § 68-2907. Person 65 years of age or older or totally disabled person - Amount of claim - Right to file
- § 68-2924. County treasurer's monthly statement of amount apportioned - County clerk to issue
- § 68-2924.1. Statement of ad valorem revenue to be deposited in Common School Fund - Transfer of
- § 68-2930. Property seized and sold by attachment, execution of chattel mortgage - Payment of
- § 68-2932. Duties of certain public officers concerning sales, levy of attachments or removal of
- § 68-2934. Reduction in assessed valuation due to illegality or voidness - Reentry of valuation and
- § 68-2935. Federal resettlement or rural rehabilitation projects - County treasurer to make
- § 68-2936. Receipt of federal in lieu payments - Apportionment and payment to political
- § 68-2937. Notice to county and political subdivision boards of apportionment of federal in lieu
- § 68-2939. Political subdivisions may enter into agreements with federal government for payments
- § 68-2945. False or fraudulent lists or information - Failure or refusal to allow inspection or comply
- § 68-2949. Personal property tax exemption for heads of households 62 years of age or older
- § 68-3003. Revenue from nonrecurrent sources not to be included in political subdivisions estimate
- § 68-3011. Departments operated within general fund - Special budget and cash accounts - Items of
- § 68-3014. Tax levies - Duties of county excise board - Duties of county assessor - Changes and
- § 68-3028. Time and manner of perfecting record on appeal - Determination without costs - Setting
- § 68-3145. Survival and enforcement of covenants and restrictions running with land after resale or
- § 68-3148. Officials - Failure to perform duties – Postponement during a Catastrophic Health
- § 68-3607. Eligibility of establishments receiving incentive payments to receive certain tax credits
- § 68-3609. False or fraudulent information in making application, claim for payment or other
- § 68-3612. New direct jobs – Inclusion of jobs created by establishment as result of retained,
- § 68-3658. Irrevocable election to transfer incentive payments to Fund - Claim and use of tax credits
- § 68-3660. Establishments ceasing to qualify for incentive payment - Liability for payment of
- § 68-3805. Establishments receiving incentive payments not eligible to receive certain tax credits
- § 68-3909. Establishment receiving incentive payment and its contractors and subcontractors
- § 68-3933. Certification of capital investment authority – Cap on state tax credits – Investment
- § 68-4001. Repealed by Laws 2004, c. 322, § 18, eff. Dec. 1, 2004 (State Question No. 713, Legislative
- § 68-4002. Oklahoma Health Care Authority – Authority to assess Home-Based Support Quality
- § 68-4106. Claims for investment payments – Timing – Verification – Cessation of payments and
- § 68-4205. Application for incentive payment – Cessation of payment – New application –
- § 68-4206. Quality Investment Committee – Meetings – Recommendations – Consideration by
- § 68-4209. False or fraudulent application or other information – Aiding or abetting – Felony –
- § 68-4311. Contract, memorandum of understanding, other agreement - Subsequent
- § 68-4404. Boundary designation - Amount of sales tax revenue - Affected vendors - Forms and
- § 68-4503. Definitions – Proxy establishments to provide proof of basic health benefits plans for
- § 68-5001. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5002. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5003. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5004. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5005. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5006. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5007. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5008. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5009. Repealed by Laws 1988, c. 162, § 165, eff. January 1, 1992 and by Laws 1991, c. 249, § 4,
- § 68-5013. Filing of claim - Credits - Refunds - Families receiving federal assistance or state