Oklahoma § 68-2902.2 - Intangible personal property tax exemption Application - Affidavit
Full text of Oklahoma Oklahoma Statutes § 68-2902.2 — Intangible personal property tax exemption Application - Affidavit, with citation guidance and answers to common questions.
§ 68-2902.2. Intangible personal property tax exemption Application - Affidavit
Any person, firm, or corporation claiming the exemption provided
in Section 6A of Article X of the Oklahoma Constitution, relating to
property moving through the state in interstate commerce, shall file
an application with the county assessor for each year for which the
exemption is claimed. The application shall be on a form prescribed
by the Oklahoma Tax Commission and shall be filed during the year in
which the tax is due, on or before March 15 or within thirty (30)
days from and after receipt by the taxpayer of a notice of valuation
increase, whichever is later. Claims filed for previous years shall
be declared null and void. Eligibility for the exemption shall be
established by annually filing an affidavit with the county assessor
Oklahoma Statutes - Title 68. Revenue and Taxation
stating that the property qualifies for exemption pursuant to the
provisions of Section 6A of Article X of the Oklahoma Constitution,
relating to property moving through the state in interstate
commerce, and such other information as may be required by the
county assessor.
Each application for such an exemption shall be examined by the
county assessor in the same manner as applications for homestead
exemptions are examined pursuant to Section 2893 of this title.
Further, the applications shall be reviewed by the county board of
equalization in the same manner as homestead exemption applications
are reviewed pursuant to Section 2894 of this title and applicants
shall have the same rights to review and appeal as provided in
Section 2895 of this title.
Added by Laws 2000, c. 10, § 1, emerg. eff. March 29, 2000. Amended
by Laws 2000, c. 314, § 24, eff. July 1, 2000; Laws 2002, c. 503, §
5, emerg. eff. June 7, 2002; Laws 2007, c. 346, § 5, eff. Jan. 1,
2008.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2902.2
What does Oklahoma Statutes § 68-2902.2 cover?
Section 68-2902.2 ("Intangible personal property tax exemption Application - Affidavit") 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 § 68-2902.2?
A common citation format is "Oklahoma Statutes § 68-2902.2" (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 § 68-2902.2 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.