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	06/11/07
Chapter 10	Ad Valorem	06/25/07
Chapter 15	Aircraft	05/13/04
Chapter 20	Alcohol, Mixed Beverages and Low Point Beer	06/25/06
Chapter 22	Boats and Motors	06/25/07
Chapter 23	Charity Games	06/11/05
Chapter 25	Coin Operated Vending Devices	06/11/07
Chapter 30	Documentary Stamps	06/26/95
Chapter 35	Estates	06/25/06
Chapter 40	Franchise Tax	06/25/06
Chapter 45	Gross Production, Petroleum Excise and Conservation Excise	07/12/07
Chapter 50	Income	06/25/07
Chapter 55	Motor Fuels	06/25/06
Chapter 60	Motor Vehicles	06/25/07
Chapter 65	Sales and Use Tax	06/25/07
Chapter 70	Tobacco and Tobacco Products	06/25/06
Chapter 75	Tourism Promotion	07/01/07
Chapter 80	Unclaimed Property Administration	07/01/99
Chapter 85	Various Tax Incentives	05/25/07
Chapter 90	Withholding	06/25/06
Chapter 95	Miscellaneous Areas of Regulatory and Administrative Authority	05/25/07

Oklahoma Tax Commission Rules