Okla. Stat. tit. 68, § 68-2902.2
This is the official text of Okla. Stat. tit. 68, § 68-2902.2, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Intangible personal property tax exemption -
Official statutory text
Application - Affidavit.
Any person, firm, or corporation claiming the exemption provided
in Section 6A of Article X of the Oklahoma Constitution, relating to
property moving through the state in interstate commerce, shall file
an application with the county assessor for each year for which the
exemption is claimed. The application shall be on a form prescribed
by the Oklahoma Tax Commission and shall be filed during the year in
which the tax is due, on or before March 15 or within thirty (30)
days from and after receipt by the taxpayer of a notice of valuation
increase, whichever is later. Claims filed for previous years shall
be declared null and void. Eligibility for the exemption shall be
established by annually filing an affidavit with the county assessor
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1244
stating that the property qualifies for exemption pursuant to the
provisions of Section 6A of Article X of the Oklahoma Constitution,
relating to property moving through the state in interstate
commerce, and such other information as may be required by the
county assessor.
Each application for such an exemption shall be examined by the
county assessor in the same manner as applications for homestead
exemptions are examined pursuant to Section 2893 of this title.
Further, the applications shall be reviewed by the county board of
equalization in the same manner as homestead exemption applications
are reviewed pursuant to Section 2894 of this title and applicants
shall have the same rights to review and appeal as provided in
Section 2895 of this title.
Any person, firm, or corporation claiming the exemption provided
in Section 6A of Article X of the Oklahoma Constitution, relating to
property moving through the state in interstate commerce, shall file
an application with the county assessor for each year for which the
exemption is claimed. The application shall be on a form prescribed
by the Oklahoma Tax Commission and shall be filed during the year in
which the tax is due, on or before March 15 or within thirty (30)
days from and after receipt by the taxpayer of a notice of valuation
increase, whichever is later. Claims filed for previous years shall
be declared null and void. Eligibility for the exemption shall be
established by annually filing an affidavit with the county assessor
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1244
stating that the property qualifies for exemption pursuant to the
provisions of Section 6A of Article X of the Oklahoma Constitution,
relating to property moving through the state in interstate
commerce, and such other information as may be required by the
county assessor.
Each application for such an exemption shall be examined by the
county assessor in the same manner as applications for homestead
exemptions are examined pursuant to Section 2893 of this title.
Further, the applications shall be reviewed by the county board of
equalization in the same manner as homestead exemption applications
are reviewed pursuant to Section 2894 of this title and applicants
shall have the same rights to review and appeal as provided in
Section 2895 of this title.
Status: in_force · Read it on the official government site
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