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§ 277.17. Tax exemptions

Oklahoma Statutes AnnotatedTitle 82. Waters and Water Rights

Oklahoma Statutes Annotated
Title 82. Waters and Water Rights
Chapter 2. Irrigation Districts
General Provisions (Refs & Annos)
82 Okl.St.Ann. § 277.17
§ 277.17. Tax exemptions
Currentness
A. All property, owned or purchased by a district, both real and personal and reasonably necessary to accomplish the purposes of the district, shall be exempt from taxation by this state, or by any municipal corporation, county or other political subdivision or taxing district of this state. All property, products and benefits sold, leased or furnished by a district shall be exempt from sales tax.
B. All bonds, notes and warrants and the interest thereon issued pursuant to the provisions of the Oklahoma Irrigation District Act1 shall be exempt from taxation by this state or by any municipal corporation, county or other political subdivision or taxing district of this state.
C. 1. All districts organized under the provisions of the Oklahoma Irrigation District Act shall be exempt from the payment of sales and use taxes on purchases and use of tangible personal property in this state.
2. Districts shall be exempt from payment of the vehicle excise tax levied on the transfer for first registration of vehicles purchased and used in this state.
3. All districts organized under the provisions of the Oklahoma Irrigation District Act shall be exempt from the payment of motor fuel excise taxes, as provided in Section 500.10 of Title 68 of the Oklahoma Statutes.

Credits

Laws 1973, c. 179, § 17, eff. May 16, 1973; Laws 1992, c. 69, § 17, emerg. eff. April 13, 1992; Laws 2009, c. 426, § 19, eff. July 1, 2009.

Footnotes

1
Title 82, § 277 et seq.
82 Okl. St. Ann. § 277.17, OK ST T. 82 § 277.17
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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