Oklahoma Code § 11-43-101.2

Title 11. Cities And Towns: Potential state taxes list issued to building permit
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applicants.
A.  After the effective date of this act, the clerk of any
municipality or any other designated employee or official authorized
to issue building permits shall provide to an applicant for a
building permit a list, which shall be developed and provided to
municipalities of this state by the Oklahoma Tax Commission, of
state taxes which may potentially be assessed against any Oklahoma
taxpayer or out-of-state taxpayer who applies for a building permit
in this state.  Such list shall include a paragraph in bold,
conspicuous type indicating the requirement for certain building
permit applicants to register with the Oklahoma Business
Registration System of the Tax Commission.
B.  Upon the request for issuance of an occupancy permit, the
clerk or other designated employee or official shall request proof
of registration with the Tax Commission under their Oklahoma
Business Registration System.  If the applicant does not provide

proof of registration, the clerk shall immediately issue the
occupancy permit and shall advise the Tax Commission that the entity
may not be registered under the Oklahoma Business Registration
System.
C.  The Tax Commission may maintain, as part of its online
Business Registration System, the capability for an applicant to
obtain a document electronically which will serve as proof of
registration under the system.
D.  This section shall not apply to building permits for new
construction or remodel projects less than Fifty Thousand Dollars
($50,000.00) in value.

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