Oklahoma Statutes
§ 68-3205 — Rules and regulations - Documentary Stamp Tax Unit.
Oklahoma § 68-3205
JurisdictionOklahoma
Title 68Revenue And Taxation
This text of Oklahoma § 68-3205 (Rules and regulations - Documentary Stamp Tax Unit.) 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, § 68-3205 (2026).
Text
The Oklahoma Tax Commission shall prescribe such rules and regulations as it may deem necessary to carry out the purpose of Sections 3201 through 3206 of this title. There is hereby created the Documentary Stamp Tax Unit of the Oklahoma Tax Commission. The Oklahoma Tax Commission through the Documentary Stamp Tax Unit shall be responsible for the administration and enforcement of the taxes as imposed by Section 3201 of this title. The provisions of Section 240 of Title 68 of the Oklahoma Statutes apply to the provisions of the documentary stamp tax act.
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Legislative History
Laws 1967, c. 259, § 5; Laws 1971, c. 315, § 5, operative July 1, 1971. Renumbered from § 5105 by Laws 1988, c. 162, § 160, eff. Jan. 1, 1992; Laws 1991, c. 338, § 5, eff. Jan. 1, 1992.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
RepealedCite This Page — Counsel Stack
Bluebook (online)
Oklahoma § 68-3205, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-3205.