The Oklahoma Tax Commission is hereby authorized to enforce the provisions of Section 201 et seq. of this title and to promulgate and enforce any reasonable rules with respect thereto. The Tax
Commission may also prescribe, promulgate and enforce all necessary rules for the purpose of making and filing of all reports required under any state tax law, and such rules as may be necessary to ascertain and compute the tax payable by any taxpayer subject to taxation under any state tax law; and may, at all times, exercise such authority as may be necessary to administer and enforce each and every provision of any state tax law. The Tax Commission is further authorized to require any person filing a report or return required by the provisions of any state tax law to file the report or return by electronic means. The Tax Commission is also authorized to allow a taxpayer to file a return on paper that is required by this title to be filed electronically. Added by Laws 1965, c. 414, § 2, emerg. eff. July 7, 1965. Amended by Laws 2003, c. 472, § 2.
Notes of Decisions
Cited in
8
cases, 1974–2020 · leading case:
Bishop v. Smith, 760 F.3d 1070 (10th Cir. 2014).
Bishop v. Smith, 760 F.3d 1070 (10th Cir. 2014).
· cites it 2× “See Okla. Stat. tit. 68, § 203 . One of the Commission’s responsibilities is to accept or deny joint tax returns mailed in by couples.”
Dow Jones & Co. v. State Ex Rel. Oklahoma Tax Comm'n, 787 P.2d 843 (Okla. 1990).
“Citing to 68 O.S.1981 § 203 and 1 AmJur.2d, Admin.Law, § 185, the administrative law judge stated the Commission is only authorized to administer and enforce the tax laws, which are deemed to be constitutional absent a contrary judicial decision.”
Sowders v. Oklahoma Tax Comm'n, 527 P.2d 852 (Okla. 1974).
“Although we are of the opinion 68 O.S.1971 § 203, authorizes the Commission to promulgate regulations specifying forms for claims for refunds of income tax erroneously paid, and administrative procedures to be followed in seeking such refunds, the record does not indicate the…”
Matlock v. State ex rel. Oklahoma Tax Comm'n, 29 P.3d 614 (Okla. Civ. App. 2001).
“Therefore, Rule 710:50-9-2 is not beyond the scope of authority granted to the OTC by the Legislature in 68 O.S.1991 § 203. T5 The Matlocks assert an implied trust should have been imposed on the OTC because the OTC had in the past applied their refund to future taxes.”
Murray Cnty. v. Homesales, Inc., 2014 OK 52 (Okla. 2014).
· cites it 2× “" 68 O.S.2011 § 203. Although the OTC is required to "coordinate with city and county governments to increase state and local sales and use tax collections through joint enforcement efforts," the OTC maintains "central administration" of such efforts.”
Moates v. Oklahoma Tax Comm'n, 2020 OK CIV APP 44 (Okla. Civ. App. 2020).
· cites it 2× “" 68 O.S.2011 § 203. 5 Sales tax is imposed upon sales to consumers in Oklahoma of "tangible personal property" and services which are "not otherwise exempted.”
Bishop v. Smith (10th Cir. 2014).
“See Okla. Stat. tit. 68, § 203 . One of the Commission’s responsibilities is to accept or deny joint tax returns mailed in by couples.”
Muscogee (Creek) Nation v. Henry, 867 F. Supp. 2d 1197 (2010).
“The Oklahoma cigarette tax is an excise tax, Okla. Stat. tit. 68, § 203 . It is lawfully imposed upon performance of an act, or enjoyment of a privilege within Oklahoma.”
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