Article 14. Use Tax Code
- 68 OK ST T. Ch. 1, Art. 14, Refs & Annos
- § 1401. Definitions
- § 1402. Excise Tax on Storage, Use or Other Consumption of Tangible Personal Property
- § 1402a. Repealed by Laws 1980, C. 172, § 3
- § 1403. Purpose of Article—Apportionment of Revenues
- § 1404. Exemptions
- § 1404.1. Manufacturers—Refund of Certain State and Local Use Taxes
- § 1404.2. Repealed by Laws 1993, C. 275, § 51, eff. July 1, 1993
- § 1404.3. Aircraft Maintenance or Manufacturing Facilities—Sales of Computers, Data Processing Equipment, Related Peripherals and Telephone, Telegraph or Telecommunications Service or Equipment—Use Tax Refund—Computation of Interest—Documentation of Claims—Filing of Certification
- § 1404.4. Aircraft Maintenance or Manufacturing Facilities—Sales of Tangible Personal Property Consumed or Incorporated in Construction or Expansion—Use Tax Refund—Computation of Interest—Taxes Paid by Contractors—Documentation of Claims—Affidavits—Filing of Certification
- § 1404.5. Motion Pictures or Television—Refund of Use Taxes Paid for Property to be Used in Productions
- § 1405. Time when Due—Returns—Payment
- § 1406. Collection of Tax by Retailer or Vendor
- § 1406.1. Notification of Imposed Use Tax on Out-of-State Sales
- § 1406.2. Personal Property Sales from Outside the State—Total Sales Statement
- § 1407. Collection of Tax by Retailer or Vendor Not Maintaining Place of Business Within State or Both Within or Without State—Permits
- § 1407.1. Tax Paid on Worthless or Uncollectible Gross Receipts—Credit
- § 1407.2. Retailer Compliance Initiative
- § 1407.3. Oklahoma Tax Commission—Internet and Other Out–of–State Retailers Outreach Program
- § 1407.4. Consumer Compliance Initiative
- § 1407.5. Legislative Findings—Sales and Use Tax System
- § 1408. Revoking Permits
- § 1409. Reciprocal Agreements with Other States in Administration of Sales and Use Tax Laws
- § 1410. Repealed by Laws 1993, C. 146, § 29
- § 1410.1. Repealed by Laws 2017, C. 326, § 2, eff. July 1, 2017
- § 1411. Additional Excise Tax on Storage, Use or Other Consumption of Tangible Personal Property