Oklahoma Code § 68-4404

Title 68. Revenue And Taxation: Boundary designation - Amount of sales tax revenue -
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Affected vendors - Forms and procedures.
A.  The Department of Tourism and Recreation shall notify the
Oklahoma Tax Commission on such form as the Tax Commission may
prescribe of the precise boundary of the Lake Murray Designated
Area.
B.  The Oklahoma Tax Commission shall determine the amount of
state sales tax revenue collected within the Lake Murray Designated
Area during the Base Year in order to allow the computation of
incremental sales tax revenues pursuant to subsection A of Section
10 of this act.
C.  The Tax Commission shall identify all vendors upon which the
duty to collect sales tax is imposed pursuant to the Oklahoma Sales
Tax Code located or doing business within the Lake Murray Designated
Area.  The Tax Commission shall provide any required instructions to
affected vendors relevant to any duties that may be imposed upon the
vendors with respect to the collection and remittance of sales tax
derived from transactions occurring within or attributable to
transactions occurring within the Lake Murray Designated Area.

D.  The Oklahoma Tax Commission may prescribe special forms or
prescribe by rule special sales tax reporting procedures applicable
to vendors making taxable sales of tangible personal property or
services within the Lake Murray Designated Area in order to
implement the provisions of the Lake Murray Area Infrastructure
Support Act.

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