Okla. Stat. tit. 68, § 68-291
This is the official text of Okla. Stat. tit. 68, § 68-291, 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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Incidence analysis of legislative measures to change the
Official statutory text
tax system.
A. At the request of the Chair of the Finance Subcommittee of
the House Appropriations and Budget Committee or the Senate Finance
Committee, the Oklahoma Tax Commission shall prepare an incidence
impact analysis of a bill or a proposal to change the tax system
which increases, decreases, or redistributes taxes by more than
Twenty Million Dollars ($20,000,000.00). To the extent data is
available on the changes in the distribution of the tax burden that
are affected by the bill or proposal, the analysis shall report on
the incidence effects that would result if the bill were enacted.
The report may present information using systemwide measures, such
as the Suits or other similar indexes, by income classes, taxpayer
characteristics or other relevant categories. The report may
include analyses of the effect of the bill or proposal on
Oklahoma Statutes - Title 68. Revenue and Taxation Page 143
representative taxpayers. The analysis must include a statement of
the incidence assumptions that were used in computing the burdens.
B. The incidence analyses shall use the broadest measure of
economic income for which reliable data is available.
A. At the request of the Chair of the Finance Subcommittee of
the House Appropriations and Budget Committee or the Senate Finance
Committee, the Oklahoma Tax Commission shall prepare an incidence
impact analysis of a bill or a proposal to change the tax system
which increases, decreases, or redistributes taxes by more than
Twenty Million Dollars ($20,000,000.00). To the extent data is
available on the changes in the distribution of the tax burden that
are affected by the bill or proposal, the analysis shall report on
the incidence effects that would result if the bill were enacted.
The report may present information using systemwide measures, such
as the Suits or other similar indexes, by income classes, taxpayer
characteristics or other relevant categories. The report may
include analyses of the effect of the bill or proposal on
Oklahoma Statutes - Title 68. Revenue and Taxation Page 143
representative taxpayers. The analysis must include a statement of
the incidence assumptions that were used in computing the burdens.
B. The incidence analyses shall use the broadest measure of
economic income for which reliable data is available.
Status: in_force · Read it on the official government site
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