Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 101 (2026)

Tax code

✓ current as of July 2026
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The several tax laws recodified as Tax Codes, together with this act, shall be known as the Oklahoma Tax Code. Laws 1965, c. 235, § 1, emerg. eff. June 17, 1965.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022).
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In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022). · cites it 3× “§2375 68 O.S. §101 et seq. , contemplates as much as evidenced by the significant penalties to be imposed in the event a taxpayer is delinquent or the amount of tax paid is deficient.”
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