Oklahoma § 68-1407.3 - Oklahoma Tax Commission – Internet and other out-ofstate retailers outreach program
Full text of Oklahoma Oklahoma Statutes § 68-1407.3 — Oklahoma Tax Commission – Internet and other out-ofstate retailers outreach program, with citation guidance and answers to common questions.
§ 68-1407.3. Oklahoma Tax Commission – Internet and other out-ofstate retailers outreach program
In an effort to improve compliance by Internet and other out-ofstate retailers maintaining a place of business in this state for
the collection of use tax on their sales to Oklahoma residents, the
Oklahoma Tax Commission shall implement an outreach program. The
program shall include contacting retailers for a review of their
Oklahoma Statutes - Title 68. Revenue and Taxation
business activities to determine if such activities may require the
registration and collection of Oklahoma use taxes and the providing
of information regarding the provisions of the Retail Protection Act
of 2016.
Added by Laws 2010, c. 412, § 4, eff. July 1, 2010. Amended by Laws
2016, c. 311, § 6, eff. Nov. 1, 2016.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1407.3
What does Oklahoma Statutes § 68-1407.3 cover?
Section 68-1407.3 ("Oklahoma Tax Commission – Internet and other out-ofstate retailers outreach program") 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 § 68-1407.3?
A common citation format is "Oklahoma Statutes § 68-1407.3" (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 § 68-1407.3 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.