Chapter 1. Tax Codes

• 68 OK ST T. Ch. 1, Refs & Annos
• Article 1. Oklahoma Tax Commission (§ 101 to § 120)
• Article 2. Uniform Tax Procedure (§ 201 to § 295)
• Article 3. Cigarette Stamp Tax (§ 301 to § 325)
• Article 3a. Unfair Cigarette and Tobacco Products Sales Act (§ 326 to § 345)
• Article 3b. Sale of Cigarettes at Tribally Owned or Licensed Stores (§ 346 to § 360)
• Article 3c. Master Settlement Agreement Complementary Act (§ 360.1 to § 380)
• Article 4. Tobacco Products Tax (§ 400 to § 423)
• Article 4a. Sale of Tobacco Products at Tribally Owned or Licensed Store (§ 424 to § 429)
• Article 4b. Controlled Dangerous Substance Tax (§ 450.1 to § 450.9)
• Article 4c. Capital Improvement Fund (§ 451 to § 452)
• Article 5. Motor Fuel Tax Code (§ 500.1 to § 531)
• Article 6. Motor Fuel/Diesel Fuel Importer for Use Tax Code (§ 601 to § 616)
• Article 7. Special Fuel Use Tax (§ 701 to § 723)
• Article 8. Estate Tax (§ 801 to § 827)
• Article 9. Gift Tax Code [Repealed] (§ 901 to § 1000)
• Article 10. Gross Production Tax Code (§ 1001 to § 1024)
• Article 11. Petroleum Excise Tax (§ 1101 to § 1200)
• Article 12. Franchise Tax Code (§ 1201 to § 1228)
• Article 13. Sales Tax Code (§ 1301 to § 1397)
• Article 14. Use Tax Code (§ 1401 to § 1411)
• Article 15. Coin–Operated Music and Amusement Devices (§ 1501 to § 1512)
• Article 15a. Professional Sporting Events (§ 1515)
• Article 16. Fireworks (§ 1601 to § 1643)
• Article 17. Nonresident Contractors and Subcontractors (§ 1701 to § 1709)
• Article 18. Rural Electric Cooperative Corporations (§ 1801 to § 1807)
• Article 19. Real Estate Mortgage Tax (§ 1901 to § 1910)
• Article 20. Cotton Manufactories (§ 2001 to § 2006)
• Article 21. Vehicle Excise Tax (§ 2101 to § 2110)
• Article 22. Freight Cars (§ 2201 to § 2208)
• Article 23. Income Tax (§ 2301 to § 2397)
• Article 24. AD Valorem Taxes [Repealed] (§ 2401 to § 24411)
• Article 25. Intangible Personal Property [Repealed] (§ 2501 to § 2520)
• Article 26. Municipal Tax on Utilities (§ 2601 to § 2605)
• Article 27. Municipal Taxation (§ 2701 to § 2706)
• Article 28. AD Valorem Tax Code (§ 2801 to § 2899.2)
• Chapter 1.—Article 28.—Appendix Rules for the Court of Tax Review (§ Rule 1 to § Rule 11)
• Article 29. Exemptions, Collection and Payment (§ 2900 to § 3000)
• Article 30. Levies (§ 3001 to § 3034.2)
• Article 31. Delinquent Taxes—Collection (§ 3101 to § 3152)
• Article 32. Documentary Stamp Tax (§ 3201 to § 3206)
• Article 33. Conveyance Documents—Declaration [Repealed] (§ 3301)
• Article 34. Uniform Federal Lien Registration Act (§ 3401 to § 3407)
• Article 35. Oklahoma Federal Facilities Development Act (§ 3501 to § 3508)
• Article 36. Oklahoma Quality Jobs Program Act (§ 3600 to § 3612)
• Article 36a. Compete with Canada Film Act (§ 3621 to § 3626)
• Article 36a–1. Filmed in Oklahoma Act of 2021 (§ 3631 to § 3641)
• Article 36a–2. Large–Scale Economic Activity and Development Act of 2022 (§ 3645.1 to § 3645.6)
• Article 36a–3. Perform Act (§ 3646.1 to § 3646.5)
• Article 36b. Oklahoma Quality Jobs Incentive Leverage Act (§ 3651 to § 3660)
• Article 37. Saving Quality Jobs Act [Repealed] (§ 3701 to § 3712)
• Article 38. Former Military Facility Development Act (§ 3801 to § 3808)
• Article 39. Small Employer Quality Jobs Incentive Act (§ 3901 to § 3910)
• Article 39a. 21st Century Quality Jobs Incentive Act (§ 3911 to § 3920)
• Article 39b. Oklahoma Rural Jobs Act (§ 3930 to § 3937)
• Article 40. Funds Available for Appropriation (§ 4001 to § 4002)
• Article 41. Oklahoma Specialized Quality Investment Act (§ 4101 to § 4109)
• Article 42. Oklahoma Quality Investment Act (§ 4201 to § 4210)
• Article 43. Oklahoma Quality Events Incentive Act (§ 4301 to § 4311)
• Article 44. Lake Murray Area Infrastructure Support Act (§ 4401 to § 4406)
• Article 45. Oklahoma Remote Quality Jobs Incentive Act (§ 4501 to § 4510)
• Article 50. Property Tax Relief (§ 5001 to § 5009)
• Article 50a. Sales Tax Relief Act (§ 5010 to § 5016)
• Article 51. Documentary Stamp Tax [Repealed and Renumbered] (§ 5101 to § 5107)
• Article 52. Revaluation of Taxable Property [Repealed and Renumbered] (§ 5201 to § 5212)
• Article 53. Vehicle Tax Stamps (§ 5301 to § 5307)
• Article 54. Farm Equipment Tax (§ 5401 to § 5404)
• Article 55. Oklahoma Occupancy Tax Act [Repealed] (§ 5501 to § 5507)
• Article 56. Reserved
• Article 59. Reserved
• Article 60. Aircraft Excise Tax (§ 6001 to § 6007)
• Article 61. Workers' Compensation Assessment Rebate Fund—Assessments—Rebates (§ 6101 to § 6102)
• Articles 62 to 64. Reserved
• Article 65. Drive Act of 2021 (§ 6501 to § 6512)
• Articles 66 to 69. Reserved