OTC Rules

The permanent rules of the Oklahoma Tax Commission, interpreting and applying Oklahoma tax statutes, have been codified at Title 710 of the Oklahoma Administrative Code (OAC). The OAC is published by the Office of Administrative Rules, a department of the Secretary of State, and contains all official agency rules. The rules listed below, while not "official," are identical to those filed for codification, except that an effort has been made to utilize all space.

You may now view PDF files of each OTC rule below. You must have Adobe Acrobat software installed on your computer to access these files. If you do not have this software on your computer, click the "Get Adobe Reader" button below to download.

Chapter	On Screen Rule Viewable by Section	Effective Dates
Chapter 1	Administrative Operations	6/25/2009
Chapter 10	Ad Valorem	6/25/2009
Chapter 15	Aircraft	7/1/2008
Chapter 20	Alcohol, Mixed Beverages and Low Point Beer	6/25/2009
Chapter 22	Boats and Motors	6/25/2009
Chapter 23	Charity Games	7/1/2008
Chapter 25	Coin Operated Vending Devices	7/1/2008
Chapter 30	Documentary Stamps	7/1/2008
Chapter 35	Estates	7/1/2008
Chapter 40	Franchise Tax	7/1/2008
Chapter 45	Gross Production, Petroleum Excise and Conservation Excise	6/25/2009
Chapter 50	Income	6/25/2009
Chapter 55	Motor Fuels	7/1/2008
Chapter 60	Motor Vehicles	6/25/2009
Chapter 65	Sales and Use Tax	6/25/2009
Chapter 70	Tobacco and Tobacco Products	6/25/2009
Chapter 75	Tourism Promotion	7/1/2007
Chapter 80	Unclaimed Property Administration	7/1/1999
Chapter 85	Various Tax Incentives	7/1/2008
Chapter 90	Withholding	6/25/2009
Chapter 95	Miscellaneous Areas of Regulatory and Administrative Authority	6/25/2009

Oklahoma Tax Commission Rules