Oklahoma § 68-1354.34 - Taxability matrix - Relief from liability
Full text of Oklahoma Oklahoma Statutes § 68-1354.34 — Taxability matrix - Relief from liability, with citation guidance and answers to common questions.
§ 68-1354.34. Taxability matrix - Relief from liability
A. The Tax Commission shall complete a taxability matrix as
required under the Streamlined Sales and Use Tax Agreement to
verify application of terms defined within the Library of
Definitions in the Agreement.
B. Sellers and certified service providers shall be relieved
from liability for having charged and collected the incorrect
amount of sales or use tax resulting from the seller or certified
service provider relying on erroneous data provided in the
taxability matrix.
Oklahoma Statutes - Title 68. Revenue and Taxation
Added by Laws 2003, c. 413, § 27, eff. Nov. 1, 2003.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1354.34
What does Oklahoma Statutes § 68-1354.34 cover?
Section 68-1354.34 ("Taxability matrix - Relief from liability") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1354.34?
A common citation format is "Oklahoma Statutes § 68-1354.34" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1354.34 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.