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

Okla. Stat. tit. 68, § 201 (2026)

Purpose of Article

✓ current as of July 2026
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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. Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965.

Notes of Decisions
Cited in 14 cases (2 in the last 5 years), 1969–2022 · leading case: Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018).
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Compsource Mut. Ins. Co. v. Oklahoma Tax Comm'n, 435 P.3d 90 (Okla. 2018). · cites it 2× “1 of Title 68, Oklahoma Statutes, ( 68 O.S.2011 § 201 through § 291, inclusive as amended).”
Compsource Mut. Insur. Co. v. State Ex Rel. Okla. Tax Comm. & Okla. Assoc. of Elec. Self Insurers Fund v. State of Okla. Tax Comm., 2018 OK 54 (Okla. 2018). · cites it 2× “1 of Title 68, Oklahoma Statutes, (68 O.S.2011 § 201 through § 291, inclusive as amended).”
Visteon Corp. v. Yazel, 2004 OK CIV APP 52 (Okla. Civ. App. 2004). · cites it 2× “68 O.S.2001 § 201. Nothing in the Ad Valorem Tax Code (68 O.”
Strelecki v. Oklahoma Tax Comm'n, 872 P.2d 910 (Okla. 1994). “68 O.S.1981 §§ 201 et seq. . Record at 411 (Commission’s brief in support of its motion to dismiss the district court case).”
State Ex Rel. Oklahoma Tax Comm'n v. Texaco Expl. & Prod., Inc., 2005 OK 52 (Okla. 2005). “The OTC argues that the legislative history of the Uniform Tax Procedure Code, 68 O.S.2001, §§ 201, et seq., supports such a construction of § 215.”
In the Matter of the Income Tax Protest of Raytheon Co., 2022 OK 32 (Okla. 2022). · cites it 6× “§216 ¶6 Section 216 is found in the Uniform Tax Procedure Code, 68 O.S. §201 et seq ., and its language is to control "[u]nless otherwise expressly provided in any state tax law.”
State Ex Rel. Oklahoma Tax Comm'n v. Emery, 645 P.2d 1048 (Okla. Civ. App. 1982). “1951, § 1449; 68 O.S.1971, § 201; Oklahoma Tax Commission v.”
O'Carroll v. State Ex Rel. Oklahoma Tax Comm'n, 1998 OK 6 (Okla. 1998). “414, most recently-codified at 68 O.S.1991, §§ 201 et seq. As expressed in § 201, the purpose of the Uniform Tax Procedures Code is to provide uniform procedures for all state taxes.”
Oklahoma Tax Comm'n v. McAfee, 461 P.2d 602 (Okla. 1969). “, and particularly § 1475 (68 O.S.Supp. 1965, § 201 et seq., § 226), to recover income tax wrongfully assessed for the years 1959 and 1960, which was paid under protest to the defendant; that Hialand Development Corporation was organized under the laws of the State of Delaware…”
Murray Cnty. v. Homesales, Inc., 2014 OK 52 (Okla. 2014). · cites it 2× “" 68 O.S.2011 § 201 (describing the purpose of the Uniform Tax Procedure Code).”
Alani v. Oklahoma Tax Comm'n, 135 P.3d 828 (Okla. Civ. App. 2005). “The OTC’s letter complied with the Uniform Tax Procedure Code, 68 O.S.1991 §§ 201 through 263. In particular, the letter complied with Section 221(a), which provides that, in the event a taxpayer fails to file a return on a tax that is due, the OTC “shall in writing propose the…”
Moates v. Oklahoma Tax Comm'n, 2020 OK CIV APP 44 (Okla. Civ. App. 2020). · cites it 2× “" 68 O.S.2011 § 201. 6 Precedential order OTC 90-04-03-06 addressed a sales tax protestant's challenge to the Commission's application of the 1981 version of 68 O.”
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