Oklahoma § 68-281 - Oklahoma Tax Commission - Coordinating with city and county governments to increase

§ 68-281. Oklahoma Tax Commission - Coordinating with city and county governments to increase

sales and use collection. .......................................................................................................................... 141

A. For all taxable years which begin on or after January 1, 2016, the Oklahoma Tax Commission shall

establish forms and procedures for an aggregate business filing and remittance. At the election of

a person or entity doing business in this state, the aggregate business filing may be used as a single

filing in lieu of the filing of separate returns, applications or other annual filings required pursuant

to the Oklahoma Income Tax Act, the Franchise Tax Code and the fee required pursuant to

paragraph 18 of subsection A of Section 1142 of Title 18 of the Oklahoma Statutes. The

computation of tax liability and the amount of any fees determined by use of the aggregate

business filing shall be in all respects identical to the computation of such liability pursuant to the

Oklahoma Income Tax Act, the Franchise Tax Code and the Oklahoma General Corporation Act;

provided the remittance procedure shall provide for a single remittance, payment or schedule

pursuant to the requirements of subsections G, H and I of Section 2368 of Title 68 of the Oklahoma

Statutes. ................................................................................................................................................... 142

§68-302-1. Additional tax on cigarettes - Rates - Apportionment of revenues. ........................................ 148

§68-302-2. Additional tax on cigarettes - Rates - Disposition of revenue. ................................................ 149

§68-302-3. Additional tax on cigarettes - Rate - Apportionment of revenues. ......................................... 150

Oklahoma Statutes - Title 68. Revenue and Taxation

§68-302-4. Additional excise tax on cigarettes - Rate - Apportionment. ................................................... 151

§68-302-5. Tax on cigarettes in addition to tax levied in Sections 302 to 302- 4 - Rate Apportionment. ....................................................................................................................................... 152

§68-302-6. Repealed by Laws 2014, c. 51, § 1, eff. Nov. 1, 2014 and by Laws 2014, c. 88, § 1, eff.

Nov. 1, 2014. ............................................................................................................................................ 156

§68-302-7. Additional tax on cigarettes - Rates - Apportionment of revenue. ......................................... 156

§68-302-7a. State Health Care Enhancement Fund. .................................................................................. 158

(a) The stamps placed upon packages of cigarettes shall be purchased by the Commission in proper

denominations, shall contain the words "Oklahoma Tax Commission," and shall be of such design,

character, color combinations, color changes, sizes, and material as the Commission may, by its

rules and regulations, determine to afford the best security to the state. The Commission may

require of the manufacturer from whom it purchases such stamps a bond in an amount to be

determined by the Commission, containing such conditions as the Commission may deem

necessary in order to protect the state against loss. The Commission shall be responsible for the

custody and sale of the stamps, and for the disposition of the proceeds thereof. It shall be the

duty of the Tax Commission to manufacture or contract for revenue stamps required by this

article; provided, that if such stamps are contracted for, the manufacture thereof shall be within

the jurisdiction of the criminal and civil courts of this state, unless such stamps cannot be obtained

in this state at a fair price or of acceptable quality. If stamps are manufactured outside of the

state, then the Commission shall keep a reliable agent at the place of manufacture during the

period of manufacture and such agent shall be authorized and instructed to take any and all

precautions necessary to safeguard the state against forgery and misdelivery of any stamps. The

Commission shall, in contracting for manufacture, consider the safeguarding of stamps to be of

paramount importance and shall provide therefor in a manner commensurate with the monetary

value of such stamps. ............................................................................................................................... 168

Oklahoma Statutes - Title 68. Revenue and Taxation