Section
20-20. State Sales Tax Code adopted by reference
20-21. Tax collector defined
20-22. Classification of taxpayers
20-23. Subsisting state permits
20-24. Reserved
20-25. Purpose of revenues
20-26. Tax rate
20-27. Additional 1% sales or excise tax
20-28. Additional tax; Hospital Capital Improvement Fund
20-29. Exemptions; sales subject to other tax
20-30. Tax due when; returns; records
20-31. Tax constitutes debt
20-32. Vendor’s duty to collect tax; penalties
20-33. Returns and remittances; discounts
20-34. Classification of taxpayers
20-35. Interest and penalties; delinquency
20-36. Waiver of interest and penalties
20-37. Erroneous payments; claim for refund
20-38. Fraudulent returns
20-39. Records confidential
20-40. Amendments
20-41. Provisions cumulative
20-42 through 20-70 reserved
Statutory reference:
Sales tax authority, see 68 O.S. § 2701(B)
Sales Tax Code, see 68 O.S. §§ 1350 et seq.