Oklahoma § 68-1397 Obligations of vendors.

Oklahoma Statutes

§ 68-1397 — Obligations of vendors.

Oklahoma § 68-1397

Title 68Revenue And Taxation

This text of Oklahoma § 68-1397 (Obligations of vendors.) 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, § 68-1397 (2026).

Text

Nothing in this act affects the obligations of a vendor to register with the Tax Commission and to collect and remit sales tax or use tax.

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Legislative History

Added by Laws 2018, 2nd Ex. Sess., c. 17, § 8, emerg. eff. April 10, 2018.

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Repealed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Repealed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 § 68-1397, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-1397.