Okla. Stat. tit. 19, § 19-241.1
This is the official text of Okla. Stat. tit. 19, § 19-241.1, part of Oklahoma’s Stat. tit. 19, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 19,." Browse the sections below, each linked to its official government source.
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Potential state taxes list issued to building permit
Official statutory text
applicants.
A. After the effective date of this act, the county clerk of a
county or any other designated employee or official authorized to
issue building permits shall provide to an applicant for a building
permit a list, which shall be developed by the Oklahoma Tax
Oklahoma Statutes - Title 19. Counties and County Officers Page 144
Commission, of state taxes which may potentially be assessed against
any Oklahoma taxpayer or out-of-state taxpayer who applies for a
building permit in this state. Such list shall include a paragraph
in bold, conspicuous type indicating the requirement for certain
building permit applicants to register with the Oklahoma Business
Registration System of the Tax Commission.
B. Upon the request for issuance of an occupancy permit, the
clerk or other designated employee or official shall request proof
of registration with the Tax Commission under their Oklahoma
Business Registration System. If the applicant does not provide
proof of registration, the clerk shall immediately issue the
occupancy permit and shall advise the Tax Commission that the entity
has not registered under the Oklahoma Business Registration System.
C. The Tax Commission may maintain, as part of its online
Business Registration System, the capability for an applicant to
obtain a document electronically which will serve as proof of
registration under the system.
D. This section shall not apply to building permits for new
construction or remodel projects less than Fifty Thousand Dollars
($50,000.00) in value.
A. After the effective date of this act, the county clerk of a
county or any other designated employee or official authorized to
issue building permits shall provide to an applicant for a building
permit a list, which shall be developed by the Oklahoma Tax
Oklahoma Statutes - Title 19. Counties and County Officers Page 144
Commission, of state taxes which may potentially be assessed against
any Oklahoma taxpayer or out-of-state taxpayer who applies for a
building permit in this state. Such list shall include a paragraph
in bold, conspicuous type indicating the requirement for certain
building permit applicants to register with the Oklahoma Business
Registration System of the Tax Commission.
B. Upon the request for issuance of an occupancy permit, the
clerk or other designated employee or official shall request proof
of registration with the Tax Commission under their Oklahoma
Business Registration System. If the applicant does not provide
proof of registration, the clerk shall immediately issue the
occupancy permit and shall advise the Tax Commission that the entity
has not registered under the Oklahoma Business Registration System.
C. The Tax Commission may maintain, as part of its online
Business Registration System, the capability for an applicant to
obtain a document electronically which will serve as proof of
registration under the system.
D. This section shall not apply to building permits for new
construction or remodel projects less than Fifty Thousand Dollars
($50,000.00) in value.
Status: in_force · Read it on the official government site
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