Oklahoma Statutes
§ 68-201 — Purpose of Article.
Oklahoma·Title 68 Revenue And Taxation
The purpose of this article, which may be cited as the "Uniform Tax Procedure Code", is to provide, so far as is possible, uniform procedures and remedies with respect to all state taxes. Unless otherwise expressly provided in any state tax law, heretofore or hereafter enacted, the provisions of this article shall control and shall be exclusive.
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Legislative History
Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
Repealed