Home/Oklahoma/Statutes/Title 68: Revenue And Taxation/§ 68-101
Oklahoma Statutes

§ 68-101 — Tax code.

Oklahoma § 68-101
JurisdictionOklahoma
Title 68Revenue And Taxation

This text of Oklahoma § 68-101 (Tax code.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Okla. Stat. tit. 68, § 68-101 (2026).

Text

The several tax laws recodified as Tax Codes, together with this act, shall be known as the Oklahoma Tax Code.

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Legislative History

Laws 1965, c. 235, § 1, emerg. eff. June 17, 1965.

Nearby Sections

15
§ 68-1001
Gross production tax on asphalt, ores, oil and gas, and
§ 68-1001.1
Property exempt from ad valorem taxation - Rules and
§ 68-1001.2
Definitions.
§ 68-1001.3
Repealed
§ 68-1001.3a
Economically at-risk oil or gas lease - Tax
§ 68-1001.4
Natural and casinghead gas marketing deduction – Costs
§ 68-1002
Failure to make report of gross production
§ 68-1003
Tax on oil recovered or from unknown sources.
§ 68-1004
Apportionment and use of proceeds of tax.
§ 68-1004a
Repealed
§ 68-1005
Reports by carriers of oil and gas transported - Refiners
§ 68-1006
Payment where ownership is in dispute - Assignment as
§ 68-1007
Purchaser to withhold tax - Payment by purchaser.
§ 68-1008
Refund of overpayments, duplicate payments and erroneous
§ 68-1008a
Refund of payments to Commissioners of the Land Office.
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Bluebook (online)
Oklahoma § 68-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-101.