Section
Sales Tax
36.01 Title
36.02 Definitions
36.03 Classification of taxpayers
36.04 Subsisting state permits
36.05 Purpose of revenues
36.06 Tax rate; sales subject to tax
36.07 Exemptions from tax
36.08 Due date
36.09 Payment of tax; brackets
36.10 Tax constitutes prior claim
36.11 Collection by vendors
36.12 Returns, remittances and discounts
36.13 Delinquencies; interest and penalties
36.14 Erroneous payments; claim for refund
36.15 Failure to file; fraudulent returns
36.16 Tax records confidential
36.17 Provisions cumulative
36.18 Amendments to chapter
36.99 Penalty
SALES TAX
The definitions of words, terms and phrases contained in the State Sales Tax Code, 68 O.S. § 1352, are hereby adopted by reference and made a part of this subchapter. For the purpose of this subchapter, TAX COLLECTOR shall mean the department of the town or the official agency of the state duly designated according to law or contract authorized by law to administer the collection of the tax herein levied.
(Prior Code, § 2-2-2)
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