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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 1. Administrative Operations |
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Subchapter 1. General Provisions |
SECTION 710:1-1-2. General description of the Oklahoma Tax Commission
Latest version.
- (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 administrator officer of the 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 city 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(3) Aircraft License(4) Alcoholic Beverage Tax(5) Alternative Fuels Surcharge(6) Amateur Radio Operators License(7) Beverage Tax & License(8) Bingo Tax(9) Charity Games Tax(10) Cigarette Tax & License(11) Coin Device Decals and Distributor Permits(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) Estate Tax(19) Farm Implement Tax Stamp(20) Fireworks License(21) Franchise Tax(22) Freight Car Tax(23) Gasoline Excise Tax(24) Gross Production Tax(25) Horsetrack Gaming Fees(26) Income Tax(27) Indigent Health Care(28) Marginal Well Fee(29) Mixed Beverage Gross Receipts(30) Motor Vehicle Collections(31) Multiple Injury Fund(32) Non-Game Wildlife Improvement(33) Occupational Health & Safety Tax(34) Oklahoma Tax Commission Reimbursement(35) Organ Donor Program(36) Pari-Mutuel Tax(37) Pari-Mutuel Exotic Wager Tax(38) Petroleum Excise Tax(39) Pick Six Tax(40) Public Services Penalties(41) Rural Electric Co-op License(42) Sales Tax(43) Sales Tax Permits(44) Sales Tax Vendor's Lists(45) Salvage Dealers License(46) Special Fuel Decals(47) Special Fuel Use Tax(48) Special License Plates(49) Special Printing Account(50) Storage Leakage Fund(51) Telecommunications for the Hearing-Impaired Surcharge(52) Tobacco Products Tax & License(53) Transport & Reclaimer License Fees(54) Tribal Cigarette & Tobacco Payments(55) Unclassified Receipts(56) Use Tax(57) Vehicle Revenue Tax Stamps(58) Veterans Affairs Improvement Fund(59) Warrant Release Filing Fee(60) Waste Tire Recycling Fee(61) Workers' Compensation(e) Main offices. The main offices of the Oklahoma Tax Commission are located at: M. C. Connors Building, 2501 Lincoln Boulevard, Oklahoma City, Oklahoma 73194 (405)521-3160.