§68-6510. Electric vehicle tax credit.
A. As used in this section, “qualified electric vehicle” means a 100%-electric or plug-in hybrid electric motor vehicle with the following characteristics: 1. A 100%-electric motor vehicle originally equipped so that the vehicle: a.draws propulsion energy solely from a battery with at least twenty (20) kilowatt hours of capacity, which can be recharged from any […]
§68-6511. Weight-based electric vehicle fee – Fee apportionment.
A. In addition to the registration fees required pursuant to the provisions of Section 1132 of Title 47 of the Oklahoma Statutes, at the time of initial and renewal registration for any electric vehicle, there shall be an additional fee based on the weight of the electric vehicle as provided by subsections B and C […]
§68-6512. Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund.
There is hereby created in the State Treasury a revolving fund for the Oklahoma Department of Transportation to be designated the “Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all monies received by the Department […]
§68-6006. Seizure and sale of aircraft.
A. If the owner of an aircraft subject to the tax levied pursuant to the provisions of this act fails or refuses to pay said tax after proper demand thereof by an officer or agent of the Tax Commission, such officer or agent shall report said failure to the Tax Commission, and shall seize and […]
§68-50001. Tax on fire insurance gross premiums – Fire Marshal Fund – Salaries of employees of State Fire Marshal.
A. There is hereby levied upon percentages of fire insurance gross premiums from a sum of the following lines of insurance: fire, allied, homeowners multiperil, commercial multiperil, growing crops, ocean marine, inland marine, auto physical damage (including collision), and aircraft physical damage, less returns and dividends to policyholders, which is issued in this state by […]
§68-6007. Rules and regulations.
Authority is hereby given to the Oklahoma Tax Commission to promulgate all necessary rules and regulations for the purpose of implementing and enforcing the provisions of Sections 2 through 6 of this act. Added by Laws 1984, c. 138, § 8, operative July 1, 1984.
§68-50002. Lost cigarette and tobacco stamps – Refunds.
The Oklahoma Tax Commission is hereby authorized to refund a wholesaler and/or jobber for cigarette or tobacco tax stamps which have not been received after a period of ninety (90) days has expired from the date of mailing such stamps; provided that before any refund is made, (a) an affidavit shall have been filed by […]
§68-6101. Assessments – Rebates.
A. All parties required to pay an assessment pursuant to Section 173 of Title 85 of the Oklahoma Statutes shall be entitled to receive a rebate equal to two-thirds (2/3) of the amount of the assessment actually paid, subject to application to and approval of the same by the Oklahoma Tax Commission. This rebate shall […]
§68-50003. Return of stamps found after refund.
If, after payment of the refund, the cigarette or tobacco stamps are found, such stamps shall be returned immediately to the Oklahoma Tax Commission and failure to return the stamps shall constitute a felony. Laws 1967, c. 373, § 2, emerg. eff. May 22, 1967.
§68-6102. Workers’ Compensation Assessment Rebate Fund.
There is hereby created within the State Treasury a special fund for the Oklahoma Tax Commission to be designated the “Workers’ Compensation Assessment Rebate Fund”. The Oklahoma Tax Commission is hereby authorized and directed to withhold a portion of the taxes levied and collected pursuant to Section 2355 of Title 68 of the Oklahoma Statutes […]