Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 65. Sales and Use Tax |
Subchapter 13. Sales and Use Tax Exemptions |
Part 10. COAL |
SECTION 710:65-13-55. Exemption for coal mining |
SECTION 710:65-13-56. Exemption for certain leases of rail transportation to haul coal |