Article 2. Uniform Tax Procedure
- 68 OK ST T. Ch. 1, Art. 2, Refs & Annos
- § 201. Short Title—Uniform Tax Procedure Code—Purpose
- § 202. Definitions
- § 203. Enforcement by Tax Commission—Rules—Electronic Filing
- § 204. Records of Official Acts of Commission—Fees
- § 205. Records and Files of Commission Confidential and Privileged—Exceptions—Report
- § 205.1. Municipal Sales Tax—Report of Certain Information
- § 205.2. Claims by State Agencies, Municipal Courts, District Courts, or Public Housing Authorities Against State Income Tax Refunds
- § 205.3. Repealed by Laws 2012, C. 256, § 2, eff. November 1, 2012
- § 205.4. Repealed by Laws 2013, C. 227, § 21, eff. Nov. 1, 2013
- § 205.5. Posting of Delinquent Taxes List on Internet—Notice—Removal—Liability Limitation
- § 205.6. Disclosure of Taxpayers Who Claimed Tax Credits
- § 206. Examinations or Investigations
- § 206.1. Tax Commission—Examinations and Inspections Outside State—Compensation and Expenses
- § 207. Hearings by Tax Commission
- § 208. Notice of Hearing
- § 209. Notice to Commission's Attorney Before Judicial Hearing—Costs
- § 210. Bonds
- § 211. Return of Deposited Money or Securities to Taxpayer
- § 212. Cancellation or Refusal of License or Permit
- § 212.1. Definitions
- § 213. Notice to Taxpayer on Final Determination of Tax Liability when Security on File—Forfeiture of Bond and Collection of Amount Due
- § 214. Release of Property from Lien—Execution and Recording
- § 215. Collection of Taxes, Penalties, in Same Manner as Personal Debt
- § 216. Extension of Time for Filing Return
- § 216.1. Repealed by Laws 1999, C. 390, § 16, Emerg. Eff. June 8, 1999
- § 216.2. Tax Amnesty Program
- § 216.3. Voluntary Compliance Initiative
- § 216.4. Voluntary Disclosure Initiative
- § 216.5. Statutory Voluntary Compliance Initiative—Participation for Previous Participants Limited
- § 217. Interest and Penalties on Delinquent Taxes; Interest on Refunds
- § 218. Remittance of Taxes and Fees—Dishonored Checks—ATMs in Commission Facilities
- § 218.1. False or Bogus Check—Penalties
- § 219. Compounding, Settlement or Compromise of Controversies, Judicial Approval in Certain Cases
- § 219.1. Abatement of Tax Liability and Interest and Penalties Accruing Thereto—Settlement Agreement—Considerations
- § 220. Waiver or Remission of Interest or Penalties—Voluntary Disclosure Agreements
- § 221. Reports or Returns by Taxpayer
- § 221.1. Date of Postmark Deemed to be Date of Delivery or of Payment
- § 222. Procedure on Default of Taxpayer in Enumerated Matters
- § 223. Limitation of Time for Assessment of Taxes—Extension Agreements—False or Fraudulent or Failure to File Report or Return
- § 224. Declaration of Termination of Taxable Period and Acceleration of Assessment
- § 225. Appeals
- § 226. Action to Recover Taxes as Additional Remedy to Aggrieved Taxpayer
- § 227. Erroneous Payments—Claims for Refund—Demand for Hearing
- § 227.1. Illegal OR Invalid State Tax Laws—Process for Obtaining Refund of Amounts Paid
- § 228. Hearings on Claims for Refunds
- § 228.1. Payment of Refunds
- § 229. Refunds—Interest
- § 230. Certificate of Indebtedness to State—Recording and Indexing—Lien Status
- § 231. Warrant for Sale of Property to Pay Delinquent Taxes, Interest and Penalties—Recording and Indexing—Lien Status—Execution—Costs and Expenses
- § 231.1. Additional Penalty for Failure to Pay Delinquent Taxes
- § 231.2. Attachment of Assets of Delinquent Taxpayer
- § 231.3. Recovery of Fees and Costs by Tax Commission
- § 232. Injunction Proceedings
- § 233. Municipalities—Procedure when Taxes Delinquent
- § 234. Lien for Unpaid Taxes, Interest and Penalties
- § 235. Fiduciaries—Final Accounts
- § 236. Agents, Accountants, Attorneys or Other Persons Representing Taxpayers Before Commission
- § 237. Taxes Imposed by Other States
- § 238. Conduct of Business or Activities Without License or Permit
- § 238.1. State Licenses—Collection of Income Taxes—Notification—Definitions
- § 238.2. Compliance of State Employees with State Income Tax Laws—Notification—Disciplinary Action
- § 239. Continuance of Business or Operations After Forfeiture of Required Bond
- § 240. Failure or Refusal to File Report or Return—Penalty
- § 240.1. False Return or Return with Intent to Defraud—Penalty
- § 241. False or Fraudulent Reports, Returns—Penalty—Venue
- § 242. False Entries or Neglect to Make Entries—Penalty—Venue
- § 243. Evidence and Witnesses—Penalty—Venue
- § 244. False Answers to Questions or False Affidavits
- § 245. Verification of Reports or Returns
- § 246. Penalty
- § 247. Additional Penalty for Filing Return or Report Containing Insufficient Information to Determine Correctness of Tax Liability—Purpose
- § 248. Commission May Require Taxpayer to Furnish Certain Information
- § 249. Tax Preparers—Duties—Violations—Penalties
- § 250. Registers of Tax Warrants—Establishment and Maintenance—Public Inspection
- § 251. Filing Petitions and Applications for Collection of Delinquent Taxes by Mail
- § 252. Attorney General—Duty to Prosecute Actions to Collect Certain Taxes
- § 253. Corporations or Limited Liability Companies—Filing Assessment for Certain Unpaid Taxes—Individuals Liable
- § 254. Garnishment to Collect Delinquent Taxes, Penalties, or Interest
- § 255. Contracting with Debt Collection Agency to Collect Delinquent Taxes
- § 255.1. Repealed by Laws 1994, C. 385, § 4, eff. Sept. 1, 1994
- § 255.1a. Authority to Enter into Contracts with State Agencies for Collection Assistance
- § 255.2. Authority to Assess, Collect and Enforce Retail Medical Marijuana Sales
- § 256. Taxpayer Assistance Program
- § 256.1. Program to Educate Businesses Selling or Leasing Tangible Personal Property Without a Permit
- § 257. Notice of Changes in State Tax Law
- § 258. Service of Summons or Notice in State Tax Proceedings
- § 259. Additional Penalty in Criminal Proceedings for Violating State Tax Law
- § 260. Repealed by Laws 2006, C. 327, § 8, eff. July 1, 2006
- § 261. Data Processing Services—Bonds—Contracts
- § 262. Audits of Entities Believed to Owe Additional Taxes
- § 263. Attachment of Sums Due Taxpayer from State
- § 264. Contract and Release of Taxpayer Information to Certain Entities—Search for Non-Registered Taxpayers, Non-Filers and Underreporting Taxpayers—Confidentiality—Penalty
- § 265. Oklahoma Tax Commission and Office of Management and Enterprise Services Joint Computer Enhancement Fund
- § 270. Certification of Credit Qualification—Report of Credits Claimed and Allowed
- § 281. Oklahoma Tax Commission—Coordinating with City and County Governments to Increase Sales and Use Tax Collection
- § 282. Ban on Class Action Suits Related to Certain Taxes
- § 283. Aggregate Business Filing and Remittance
- § 291. Incidence Analysis of Legislative Measures to Change the Tax System
- § 295. Tax Credit Data Available Online