Oklahoma Administrative Code, Title 710

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Chapter 1 Administrative Operations

Subchapter 1 General Provisions

Okla. Admin. Code § 710:1-1-1 Purpose

(a) The provisions of this Chapter have been adopted for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§250.1 et seq., and to facilitate the administration, enforcement, and collection of taxes and other levies enacted by the Oklahoma Legislature for the general maintenance and welfare of the State of Oklahoma.

(b) In particular, the purpose of Subchapter 1 is to set out a general description of the Oklahoma Tax Commission, review the functions performed by the Commission, and briefly present an overview of the statutory role of the Commission, its organization and structure.

(c) Any and all provisions in Title 710 of the Oklahoma Administrative Code which require actions to be taken by the Commission shall be contingent on availability of funding and should there be a reduction or elimination thereof, the Commission may reduce or suspend performance of the obligation until such time as funding is provided or secured.

History

• Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021

Okla. Admin. Code § 710:1-1-2 General description of the Oklahoma Tax Commission

(a) History. The Oklahoma Tax Commission, from its inception in 1931, has been responsible for the collection and administration of various tax sources and the apportionment of these revenues to state funds which provide monies for education, transportation, recreation, social welfare, and the myriad of other services provided for the citizens of Oklahoma.

(b) Composition. The Tax Commission is comprised of three members (Chairman, Vice Chairman, and Secretary-Member) who are appointed by the Governor with the advice and consent of the State Senate and serve terms of six years each. The Commission appoints an administrator who is the administrative officer of the Tax Commission and manages the activities of its employees. The title of the administrative officer shall be Executive Director.

(c) Duties. It is the Commission's responsibility to supervise the administration and enforcement of state tax laws and the collection of a majority of all state-levied taxes and fees. The Commission directs the collection and distribution of the tax and license sources under its administration and, by statute, is responsible for apportioning such tax revenues to the various state funds. In addition, the Oklahoma Tax Commission allocates directly to local units of government certain state-collected levies earmarked to counties, school districts and municipalities. On a contract basis with individual municipalities and counties, the Tax Commission is involved with the administration, collection and distribution of city and county sales taxes and use taxes.

(d) Areas of administration. The public may make submissions and requests to the Commission in the following areas of taxation and licensing:

(1) Admission Tax

(2) Aircraft Excise Tax

(3) Aircraft License Fee

(4) Alcoholic Beverage Tax

(5) Amateur Radio Operators License Plate

(6) Bingo Tax

(7) Charity Games Tax

(8) Cigarette Tax & License

(9) Coin Device Decals and Distributor Permits

(10) Compressed Natural Gas

(11) Computer Enhancement Fund

(12) Controlled Dangerous Substances Tax Stamps

(13) County Clerk Fees

(14) Diesel Fuel Excise Tax

(15) Documentary Stamp Tax

(16) Driving Record Fee

(17) Energy Resources Assessment

(18) Farm Implement Tax Stamp

(19) Franchise Tax

(20) Freight Car Tax

(21) Gasoline Excise Tax

(22) Gross Production Tax

(23) Horsetrack Gaming Fees

(24) Income Tax

(25) Income Tax - Check-Offs

(26) Liquefied Natural Gas

(27) Medical Marijuana Excise Tax

(28) Mixed Beverage Gross Receipts Tax

(29) Motor Vehicle Collections

(30) Motor Vehicle Rental Tax

(31) Multiple Injury Trust Fund

(32) Nascar License Plates

(33) 911 Wireless Telephone Fee

(34) Occupational Health & Safety Tax

(35) Oklahoma Tax Commission Reimbursement

(36) Organ Donor Program

(37) Pari-Mutuel Tax

(38) Petroleum Excise Tax

(39) Pick Six/Seven Tax

(40) Printing and Revolving Account

(41) Professional Sporting Event Ticket Fees

(42) Public Services Penalties

(43) Registered Agents Fee

(44) Rural Electric Co-op Tax & License

(45) Sales Tax

(46) Sales Tax Permits

(47) Sales Tax Vendor's Lists

(48) Special Fuel Decals

(49) Special Fuel Use Tax

(50) Special License Plates

(51) Special Printing Account

(52) Storage Leakage Fund

(53) Sustaining Energy Resources Fee

(54) Telecommunications for the Hearing-Impaired Surcharge

(55) Tobacco Products Tax & License

(56) Transport & Reclaimer License Fees

(57) Tribal Cigarette & Tobacco Payments

(58) Unclassified Receipts

(59) Use Tax

(60) Used Tire Recycling Fee

(61) Vehicle Revenue Tax Stamps

(62) Warrant Release Filing Fee

(63) Wire Transmittal Fee

(64) Workers' Compensation - Insurance Premium Tax

(65) Workers' Compensation - Self-Insurance Guaranty Fund

(e) Main offices. The main offices of the Oklahoma Tax Commission are located at123 Robert S. Kerr Ave, Oklahoma City, Oklahoma 73102 (405)521-3160.

History

• Amended at 16 Ok Reg 2628, eff 6-25-99; Amended at 24 Ok Reg 1688, eff 6-11-07; Amended at 29 Ok Reg 684, eff 5-25-12
• Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021

Okla. Admin. Code § 710:1-1-3 Statutory citation

Citations to statutes in this Title refer to the last codification of the statute, unless such reference results in a clearly erroneous construction, or where a provision expressly designates otherwise. Statutory references contained in emergency rules and in rules which are not yet finally adopted, but are currently within the promulgation process, will generally refer to the most recent codification.