ARTICLE IV: EXCISE TAX
Section
   20-103.   Levied on storage, use, or other consumption of tangible, personal property levied
   20-104.   State law adopted
   20-105.   Tax collector defined
   20-106.   Classification of taxpayers
   20-107.   Subsisting state permits
   20-108.   Purposes of revenues
   20-109.   Time when returns and payments due
   20-110.   Tax constitutes debt
   20-111.   Interest and penalties; delinquency
   20-112.   Waiver of interest and penalties
   20-113.   Erroneous payments; claim for refund
   20-114.   Fraudulent returns
   20-115.   Records confidential
   20-116.   Provisions cumulative
   20-117 through 20-145 reserved
Statutory reference:
   Excise tax, see 68 O.S. §§ 1401 et seq.